Goodwill and CSoFP help PLEASE!!

The statement of financial position as at 31 December 2018 and income statements for the year ended 31 December 2018 for July Plc and August Plc are set out below:
Statement of Financial Position as at 31 December 2018
July Plc
£ August Plc
£
Non-current assets
Land 100,000 50,000
Equipment 40,000 25,000
Machinery 20,000 25,000
Fixtures 10,000
170,000 100,000

Investment in August Plc 142,500

Current assets
Trade receivables 5,000 10,000
Cash and Bank 25,000 10,000
30,000 20,000

Current liabilities
Trade payables (10,000) (5,000)

Net Assets 332,500 115,000

Capital and reserves
Share capital 260,000 100,000
Retained profits 72,500
15,000

332,500
115,000

Income Statements for the year ended 31 December 2018
July Plc
£ August Plc
£
Sales 202,500 50,000
Cost of sales 82,000
32,000

Gross profit 120,500 18,000
Operating expenses (60,050)
(10,030)

Profit before interest and tax 60,450 7970

Interest (2,000)
(320)

Profit before tax 58,450 7,650
Tax (25,950)
(2,200)

Profit after tax 32,500
5,450

Additional information:

1. July Plc acquired 95% of 100,000 £1 shares of August Plc at £1.50 each on the date on acquisition, 1 January 2018.

2. On the date of acquisition, the fair value of August Plc’s Machinery was £27,000 while the fair value of their Equipment was £23,000.

3. Depreciation charged on the additional fair value of the machinery was straight-line over a period of 5 years to no residual value.

4. Intra-company sales from July Plc to August Plc during the year cost 10,000 marked up 20%.

5. 40% of the goods sold by July Plc to August Plc remained in the inventory at the end of the year.