Computation of Goodwill for a D-Shaped Groups

Dear all,
I need your help for the computation of goodwill for a d-shaped group.
Grateful shall be if you could kindly reply the above question and provide a brief explanation.
Thanks in anticipation.
Regards
Pravin

The data are as follows for the year ended 31 Dec 2005

H(£) S (£) M (£)
45000 shares in S 72K
16000 shares in M 25K
12000 shares in M 20K
S.Assets 125k 120k 78k

Equity capital(£1 share) 120k 60k 40k
R,Earnings 95k 75k 35k
Liabilities 7k 5k 3k

All shares were acquired on 31 dec 2001 when retained earnings of s amounted to £30K and those of M amounted to £10.

NCI Basis- proportionate basis