As of 31 January 2022, Hayes has a 65% stake in Carter Co and a 45% stake in Skinner Ltd. Carter also has a 60% stake in Skinner Ltd, which was already in place when Hayes acquired Carter Co. During the year financial year, Hayes sold goods to Skinner Ltd, of which a proportion is still in inventory. Describe the ownership structure and the relationship between the three companies and how Hayes should be preparing the Statement of Financial Position for Hayes Group taking into consideration the above information.