The following are the balance sheets of B Ltd. and V Ltd. as on 31 December 2010:

Liabilities

B Ltd.
Rs.

V Ltd.
Rs.

Assets

B Ltd.
Rs.

V Ltd.
Rs.

Equity Shares of: 100 Each

15,00,000

6,00,000

Fixed Assets

10,50,000

4,50,000

Fully Paid

General Reserve

3,00,000

Stock

2,70,000

1,20,000

Profit & Loss A/c

2,40,000

Debtors

1,80,000

90,000

14% Debentures

3,00,000

14% Debentures in V Ltd. at pail

1,80,000

Creditors

2,25,000

1,35,000

Equity Shares in V Ltd.@

3,60,000

80 per Share)

Bank

2,25,000

75,000

Profit & Loss A/c

3,00,000

22,65,000

10,35,000

22,65,000

10,35,000

B Ltd. acquired these 4,500 shares on 1 May 2010. The profit & loss A/c of V Ltd. showed a debit balance of Rs.4,50,000 on 1 January 2010. During March 2010, goods costing Rs.18,000 were destroyed against which the insurance company paid only Rs.6,000 to V Ltd. Creditors of V Ltd. include Rs.60,000 for goods supplied by B Ltd. on which V Ltd. made a profit of Rs.6,000. Half of the goods were sold out of this. An item of plant (included in fixed assets) V Ltd. had book value of Rs.45,000 was to be revalued at Rs.60,000 on 1 January 2010 (ignore depreciation). Prepare the consolidated balance sheet.