The following information relates to the Brodick group of companies for the year to 30 April 2013:

Revenue Cost of sales Gross profit Administrative expenses

\begin{tabular}{|c|c|c|}

\hline \begin{tabular}{l}

Brodick plc \\

$\quad £ 000$

\end{tabular} & \begin{tabular}{l}

Lamlash Ltd \\

$£ 000$

\end{tabular} & \begin{tabular}{l}

Corrie Ltd \\

$£ 000$

\end{tabular} \\

\hline 1,100 & 500 & 130 \\

\hline$(630)$ & $(300)$ & (70) \\

\hline 470 & $\overline{200}$ & 60 \\

\hline (105) & (150) & (20) \\

\hline 24 & - & - \\

\hline 6 & Z & $=$ \\

\hline$\overline{395}$ & 50 & 40 \\

\hline$(65)$ & (10) & $(20)$ \\

\hline 330 & 40 & 20 \\

\hline

\end{tabular}

Dividend received from Lamlash Ltd Dividend received from Corrie Ltd Profit before tax Taxation Profit for the year 330 Additional information:

(a) The issued share capital of the group was as follows:

Brodick plc: $5,000,000$ ordinary shares of $£ 1$ each;

Lamlash Ltd: $1,000,000$ ordinary shares of $£ 1$ each; and Corrie Ltd: 400,000 ordinary shares of $£ 1$ each.

(b) Brodick plc purchased $80 \%$ of the issued share capital of Lamlash Ltd in 2006 . At that time, the retained profits of Lamlash amounted to $£ 56,000$.

(c) Brodick plc purchased $60 \%$ of the issued share capital of Corrie Ltd in 2010. At that time, the retained profits of Corrie amounted to $£ 20,000$.

Required:

In so far as the information permits, prepare the Brodick group of companies' consolidated income statement for the year ending 30 April 2013 in accordance with IFRSs.