Hyson plc acquired 75% of the shares in Green plc on 1 January 20X0 for £6 million when Green plc€™s accumulated profits were £4.5 million. At acquisition, the fair values of Green€™s non-current assets were £1.2 million in excess of their carrying value. The remaining life of these non-current assets is six years.
The summarized statements of comprehensive income for the year ended 31.12.X0 were as follows:

There were no inter-company transactions. Depreciation of non-current assets is charged to cost of sales.

Required:
Prepare a consolidated statement of comprehensive income for the year ended 31 December20X0.

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Hyson Green 23,500 Revenue Cost of sales Gross profit Expenses Profit before tax Income tax expense Profit for the period 7,100 4,650 2,450 740 1,710 6,400 4,700 1,700 I 240 460 140 320