10.6 Abridged financial statements for Harvest plc and Wheat Limited as at 30 June this year are set out below. On 1 July last year Harvest Limited acquired ordinary shares in Wheat Limited for a payment of . Wheat Ltds share capital and share premium were the same throughout. Similarly, the assets in the statement of financial position of Wheat Limited were shown at fair market values throughout.

Prepare the consolidated statement of financial position for Harvest plc as at 30 June this year, using the data given above.

Statements of financial position as at 30 June this year