River plc acquired 90% of the common shares and 10% of the 5% bonds in Pool Ltd on 31 March 20X1. All income and expenses are deemed to accrue evenly through the year. On 31 January 20X1 River sold Pool goods for £6,000 plus a markup of one-third. 75% of these goods were still in stock at the end of the year. There was a goodwill impairment loss of £4,000. On 31/12/20X1 River increased its non-current assets by £15,000 on revaluation. Non-controlling interests are measured using method 1. Set out below are the individual statements of comprehensive income of River and Pool:

Required:
Prepare a consolidated statement of comprehensive income for the year ended 31 December20X1.

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Statements of comprehensive income for the year ended 3l December 20XI Rver Pool Net turnover Cost of sales Gross profit Expenses Interest payable on 5% bonds Interest receivable on Pool Ltd bonds 00,000 30,000 70,000 20,541 60,000 30,000 30,000 5,000 5,000 Dividends received Profit before tax Income tax expense Profit for the period 49,959 2,160 52,119 7,002 45,117 0,000 NIL 0,000 3,000 7,000