The equity section of the balance sheet of Halmera Ltd as at 31 March 2023 was as follows:

During the year ended 31 March 2024, the following events took place:
(i) A 1-for-3 rights issue of ordinary shares was made in May 2023 at a price of £1.80. The rights were taken up in full.
(ii) A 1-for-5 bonus issue of ordinary shares was made in September 2023 using the share premium account.
(iii) In December 2023, ordinary dividends totalling £23,000 were paid, and the preference dividend for the year ended 31 March 2024 was paid in full.
(iv) In February 2024, the company’s freehold land was appraised by professional valuers and valued at £250,000. The previous valuation (carried out two years ago) had valued the land at £190,000.
The company uses the ‘revaluation model’ for freehold land in its financial statements.
(v) The final profit after tax reported in the income statement for the year ended 31 March 2024 was £57,000.
Required:
Prepare the statement of changes in equity for Halmera Ltd for the year ended 31 March 2024.

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Ordinary share capital (240,000 shares of 50p each) Preference share capital (20,000 5% irredeemable preference shares of 1 each) Share premium Revaluation reserve Retained earnings Total equity '000 120 20 59 76 207 482