The following are the balance sheets of H Ltd. and S Ltd. as on 31 March 2011:

.Liabilities

H Ltd.
Rs.

S Ltd.
Rs.

Assets

H Ltd
Rs.

S Ltd.
Rs.

;hare Capital2250 Each

27,00,000

9,00,000

Land & Buildings

18,54,000

5,40,000

:Lilly Paid

Reserve

17,10,000

36,000

Machinery

5,40,000

4,86,000

Profit & Loss A/c

14,40,000

6,48,000

Debtors

10,80,000

2,40,000

.Loan from 5 Ltd.

34,200

Stock

6,12,000

3,60,000

Creditors

2,37,600

2,89,000

Investment in Shares of 5

14,40,000

Bank

5,95,800

1,99,800

Loan to H Ltd.

48,000

61,21,800

18,73,800

61,21,800

18,73,800

Additional information:

  1. H Ltd. acquired 80% of Shares of S Ltd. on 1 April 2010, when the balances of Reserve and P&L A/c were Rs.36,000 and Rs.5,04,000, respectively.
  2. Land and Buildings of S Ltd. whose book value on 1 April 2010 was Rs.5,76,000 and Rs.5,04,000, respectively.
  3. Machines of S Ltd. whose book value was Rs.5,40,000 on 1 April 2010 was revalued as Rs.7,20,000 but no entry was made in this regard.
  4. S Ltd. declared an interim dividend of 16% during the year ending 31 March 2011 and a final dividend of 6% an account of the year ended 31 March 2010. H Ltd. credited the entire amount of dividends received from S Ltd. to its profits & loss A/c.
  5. Stock of H Ltd. includes goods worth Rs.54,000 supplied by S Ltd.
  6. Sundry creditors of H Ltd. include Rs.1,08,000 for purchases from S Ltd. on which H Ltd. made a profit of Rs.27,000.

On 31 March 2011, H Ltd. remitted cash of Rs.15,600 for loan received from S Ltd. Interest accrued Rs.1,800 for loan to H Ltd. has not been provided by S Ltd. Prepare consolidated balance sheet of H Ltd. and its subsidiary S Ltd. as on 31 March 2011.