PATA PLC acquired $75\%$ of the equity interest in POTEA PLC at $1$ January $2019$ for KShs$.50$ million. The Statement of Financial Position as at $31$ March $2020$ were as follows:

PATA PLC POTEA PLC

Assets

Non$-$current assets

Property, plant and equipment $35,00025,000$

Investment in POTEA PLC $50,000-$

$85,00025,000$

Current assets

Inventory $10,0005,000$

Receivables $30,00020,000$

Cash $10,00010,000$

Total Assets $135,00060,000$

Equity and liabilities Equity

Equity

KShs$\mathrm{.}1$ ordinary shares $80,00040,000$

Retained earnings $35,00015,000$

$115,00055,000$

Current liabilities $20,0005,000$

Total equity and liabilities $135,00060,000$

Additional information.

At the date of acquisition all the assets and liabilities of POTEA PLC were reflected at fair value except land, which had a fair value of KShs$\mathrm{.}5,000,000$ in excess of its carrying amount.

The retained earnings at the date of acquisition was KShs$.10,000,000$

PATA Group measures the NCI at its proportionate share of the acquiree$$s net identifiable assets.

During the year ended $31$ March $2020,$ POTEA PLC Purchased KShs$\mathrm{.}1,000,000$ worth of goods from PATA PLC$.$ Out of these goods half $(1/2)$ of them remained unsold in the premises of company POTEA. The sales policy of PATA PLC is to add $25\%$ of mark up to its cost.

During the year ended $31$ March $2020,$ PATA Purchased KShs$\mathrm{.}1,500,000$ worth of goods from POTEA PLC$.$ Out of these goods one third $(1/3)$ of them remained unsold in the premises of company PATA. The sales policy of POTEA PLC is to keep $25\%$ margin from sales price.

On $1$ April $2019,$ POTEA PLC sold a motor vehicle to PATA PLC for KShs$\mathrm{.}600,000,$ the carrying amount of the motor vehicle at the date of sale stood at KShs$\mathrm{.}400,000.$ The remaining useful life of motor vehicle at the date of sale was $4$ years.

As at $31$ March $2020,$ the intra group receivables stood at KShs$\mathrm{.}1,000,000$ and group payables stood at KShs$\mathrm{.}800,000.$ The difference was due to the cash in transit.

During the year company PATA PLC and POTEA PLC paid a dividend of KShs$\mathrm{.}300,000$ and KShs$\mathrm{.}200,000$ respectively.

As at $31$ March $2020,$ goodwill had been impaired by KShs$\mathrm{.}750,000.$

Required:

Prepare the Consolidated Statement of Financial Position as at $31$ March $2020.$