From the following trial balance of Epsilon Ltd and additional information, prepare the company's statement of financial position as at 31 December 2023.

Epsilon Ltd Trial Balance as at 31 December 2023:

Account Name	Debit (£)	Credit (£)
Sales		1,200,000
Purchases	700,000
Inventory (01.01.2023)	160,000
Rent	80,000
Salaries	210,000
Administrative Expenses	100,000
Depreciation	60,000
Interest	50,000
Equity Capital		500,000
Retained Earnings (01.01.2023)		300,000
Trade Payables		180,000
Trade Receivables	110,000
Cash	70,000
Buildings	800,000
Machinery	400,000
Accumulated Depreciation		150,000
Total	3,010,000	3,010,000

Additional Information:

• Closing Inventory: £190,000
• Corporation Tax: £90,000