You are presented with the following information relating to Block PLC for the year to $30$ September $2015.$

Block PLC Chip Ltd Knot Ltd

$$000$ $$000$ $$000$

Fixed Assets $8,9003,2402,280$

Investment in Subsidiaries:

Chip Ltd$.2,500--------------$

Knot Ltd$.1,600--------------$

Current Assets

Stocks $30016080$

Trade Debtors $1,60013050$

Cash at bank and in hand $400110120$

$15,3003,6402,530$

Current Liabilities

Trade creditors $(125)(60)(70)$

Taxation $(75)(30)(40)$

Proposed Dividend $(100)(50)(20)$

$15,0003,5002,400$

$=============$

Capital and Reserves

Called up share capital

$($ordinary shares of $$1$ each$)10,0003,0002,000$

Profit and loss account $5,000500400$

$15,0003,5002,400$

$=============$

Additional Information:

$1)$ Block purchased $80\%$ of the share capital of Chip on $1$ October $2010$ when Chip$$s profit and loss account balance was $$200,000$ credit.

$2)$ On $1$ October $2014,$ Block purchased $60\%$ of the share capital of Knot. Knot$$s profit and loss account balance at that date was $$500,000$ credit.

$3)$ During the year to $30$ Sept $2015,$ Block sold goods costing $$200,000$ to Chip for $$300,000.$ Half of these goods remained in stock at the year$-$end.

$4)$ Inter$-$company debts at the year end were as follows:

$$000$

Chip owed Block $20$

Knot owed Chip $30$

$5)$ Block has not yet taken account of the dividend proposed by Knot and Chip.

Required: Consolidated Statement of financial position Sheet