on 31 march 2011 the balance sheets of h ltd and s ltd stood as follows 608547

On 31 March 2011, the balance sheets of H Ltd. and S Ltd. stood as follows:

Liabilities	H Ltd. Rs.	S Ltd. Rs.	Assets	H Ltd. Rs.	S Ltd. Rs.
Authorized Capital			Plant & Machinery	7,623	7,350
Equity Share Capital: Issued	15,000	9,000	Furniture & Fittings	1,845	894
& SubscribXed:
Equity Shares of 310 Each Fully Paid	12,000	7,200	Investment in Equity shares of 5 Ltd	4,500	–
General Reserve	2,784	2,070	Stock	2,949	2,658
Profit & Loss A/c	3,915	2,430	Debtors	2,100	2,049
Bills Payable	372	240	Bills Receivable	360	285
Sundry Creditors	1,461	1,281	Cash & Bank Balances	1,230	306
Provision for Taxation	660	540	Sundry Advances	780	570
Other Provisions	195	51
	21,387	13,812		21,387	13,812

Following additional information is available:

H Ltd. purchased 270 thousands equity shares in S Ltd. on 1 April 2010 at which date the following balances stood in the books of S Ltd.:
General reserve: Rs.4,500 thousands; P&L A/ c: Rs.1,989 thousands
On 14 July 2010, S Ltd. declared a dividend of 20% out of pre-acquisition profits and paid corporate dividend tax (including surcharge) as 11%. H Ltd. credited the dividend received to P&L A/c.
On 1 November 2010, S Ltd. issued three fully paid equity shares of Rs.10 each forevery five shares held as bonus shares out of pre-acquisition general reserve.
On 31 March 2011, the stock of S Ltd. included goods purchased for Rs.150 thousands from H Ltd., which had made a profit of 25% on cost. Prepare a consolidated balance sheet as on 31 March 2011. [C.A. (Final). 2002 Modified]