The statements of financial position of CC Ltd and its two subsidiaries DD Ltd and HH Ltd as at 31 December 2022 are as follows:

The following information is available:
(a) CC Ltd acquired 60% of the shares of DD Ltd on 1 January 2021, when DD Ltd had retained earnings of £280,000. The fair value of the property and equipment of DD Ltd on that date was £30,000 more than book value. This valuation has not been reflected in the books of DD Ltd.

(b) CC Ltd acquired 90% of the shares of HH Ltd on 1 January 2022, when HH Ltd had a revaluation reserve of £60,000 and retained earnings of £230,000. The fair value of HH Ltd's assets and liabilities on that date was equal to their book value.
(c) Neither DD Ltd nor HH Ltd have issued any shares since being acquired by CC Ltd.
(d) Goodwill arising on consolidation in relation to DD Ltd has suffered an impairment loss of 50% since the date of acquisition. The impairment loss for HH Ltd is 25%.
(e) The following intra-group balances exist on 31 December 2022: - DD Ltd owes CC Ltd £15,000 - HH Ltd owes CC Ltd £25,000 - HH Ltd owes DD Ltd £8,000.
All of these balances are included in trade receivables and payables.
(f) Goods purchased for £8,000 from CC Ltd are included in DD Ltd's inventory at 31 December 2022. CC Ltd had invoiced these goods to DD Ltd at cost plus 60%.
(g) Any depreciation consequences of the fair value adjustment relating to the property and equipment of DD Ltd may be ignored.

Required:
Prepare a consolidated statement of financial position as at 31 December 2022.

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Assets Non-current assets Property and equipment Investment in DD Ltd Investment in HH Ltd Current assets Inventories Trade receivables Cash at bank Equity Ordinary share capital Revaluation reserve Retained earnings Liabilities Current liabilities Trade payables 1,532 1,947 CC Ltd £000 4,761 600 575 5,936 239 3,718 9,654 5,000 2,500 547 8,047 1,607 9,654 222 258 30 DD Ltd £000 521 510 1,031 500 320 820 211 1,031 187 202 13 HH Ltd £000 411 402 813 300 100 250 650 163 813