The statements of comprehensive income for Edinburgh plc, Glasgow plc and Skipton plc for the year ended 31 December 2020 were as follows:

Statements of comprehensive income for the year ended 31 December 2020
	Edinburgh	Glasgow	Skipton
	£ 000	£ 000	£ 000
Sales	120,000	86,000	56,000
Cost of sales	35,000	43,000	32,000
Gross profit	85,000	43,000	24,000
Expenses	31,500	32,500	16,000
Dividends received	5,600	2,800	2,000
Profit before tax	59,100	13,300	10,000
Taxation	13,100	2,750	4,000
Profit for the year	46,000	10,550	6,000
Dividends paid in year	21,000	5,100	3,000

The following information is also relevant:

1. Edinburgh plc acquired 70% of the shares in Glasgow plc on 1 October 2010 when the balance on the retained earnings of Glasgow plc was £36,000,000 and the balance on the general reserve of Glasgow plc was £4,500,000. Edinburgh plc also acquired 20% of the shares in Skipton plc on 1 December 2012 when the balance on Skipton plc’s retained earnings was £10,500,000 and the general reserve £2,200,000.
2. During the year Edinburgh plc sold Glasgow plc goods for £6,600,000 which included a mark-up of 50%. Sixty percent (60%) of these goods were still in inventory at the end of the year.

Required:

a. Prepare Edinburgh plc’s consolidated statement of comprehensive income for the year to 31 December 2020. All workings should be shown.

(Note: The non-controlling interest should not be charged with its proportion of the unrealised profit when calculating the consolidated profit attributable to non-controlling shareholders.)