The following are the Balance Sheets of H Ltd. and S Ltd. as at 31st December, 2015:

(i) H Ltd. purchased on 1st July, 2015, 4,000 shares in S Ltd. at ₹ 15 each.
(ii) Stock of S Ltd. includes ₹ 7,500 worth of goods purchased from H Ltd., which company sells goods at 25% above cost. Prepare a Consolidated Balance Sheet of H Ltd. and its subsidiary S Ltd. as at 31st December, 2015.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of H. Ltd. and S. Ltd. as at 31st December, 2015 H. Ltd. (₹) (3) (a) Share Capital - Equity Share of 10 each fully paid (b) Reserves and Surplus: (a) Other Current Liabilities TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: (2) Current Assets: TOTAL Particulars (1) (i) Tangible Assets General Reserve Profit and Loss Account (1.1.2015) Profit for the year (2015) (a) Other Current Assets (b) Non-current Investments -4,000 Shares in S. Ltd. at cost Note No. (2) 2,00,000 50,000 30,000 50,000 - 20,000 3,50,000 1,95,000 60,000 95,000 3,50,000 S. Ltd. ₹ (4) 50,000 20,000 7,500 20,000 - 10,000 1,07,500 70,000 37,500 1,07,500