The statements of financial position of AA Ltd and BB Ltd as at 30 April 2020 are as follows:

The following information is relevant:
(i) AA Ltd acquired the entire share capital of BB Ltd on 30 April 2016. There have been no changes in the share capital of BB Ltd since then.
(ii) On 30 April 2016, the fair value of BB Ltd's non-current assets was £500,000, as compared with their book value on that date of £320,000. This revaluation has not been reflected in the books of BB Ltd.
(iii) On 30 April 2016, the retained earnings of BB Ltd were £195,000.
(iv) Goodwill arising on consolidation has suffered an impairment loss of 100% since the date of acquisition.
(v) If BB Ltd had revalued its non-current assets at £500,000 on 30 April 2016, the company's financial statements for each of the four years to 30 April 2020 would have been charged with additional depreciation of £10,000.

Required:

(a) Prepare a consolidated statement of financial position as at 30 April 2020, ignoringthe depreciation consequences of the fair value adjustment.
(b) Modify this consolidated statement so as to account for additional depreciation in relation to the non-current assets of BB Ltd.

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Assets Non-current assets Property, plant and equipment Investment in BB Ltd Current assets Equity Ordinary share capital Retained earnings Liabilities Current liabilities AA Ltd £000 2,265 800 3,065 2,124 5,189 3,000 1,029 4,029 1,160 5,189 BB Ltd £000 345 466 811 350 223 573 238 811