Consolidation task - producing final accounts

Read the following case study and complete the tasks that follow:

You are working for the Proctor and Oliver management consultancy firm. Your present job, Accounting Technician, requires you to analyse sets of final accounts for clients and to extract relevant accounting ratios so that you may advise clients on a range of issues relating to the accounts which businesses have supplied.

Mrs Oliver, the Senior Accountant, asks you to carry out a number of tasks for Heather Walker, owner of The Body Shop franchise.

Using the information below, complete the final accounts for Heather Walker's first year of trading (2005) and then answer the questions which follow so that you can give a full report to Heather.