Help with consolidation question!

H M Assets Non current assets Property, plant and equipment 592,000 470,000 Investment in Murray ltd 250,000 Other Investment 17,500 859,500 Current assets Inventory 56,500 27,800 Trade receivables 49,600 23,700 Cash 23,700 11,200 129,800 62,700 989,300 532,700 Ordinary shares of £1 each 100,000 100,000 10% preference shares - 50,000 Retained profits 811,500 351,000 Debentures 50,000 20,000 Current liabilities 27,800 11,700 Total Equity and Liabilities 989,300 532,700 The following information is relevant: 1. Henman bought 75% of the equity shares and 40% of the preference shares of Murray Ltd at par on 1st July 2001 for £250,000 when the latter’s retained profits stood at £150,000. 2. On the date of acquisition, the fair value of Murray’s buildings was £50,000 greater than the book value. At that date the buildings had a remaining life of 40 years. 3. The non-controlling interest is to be valued at the fair value of £106,000 as at 1st July 2001 4. Trading between the two companies was rife, and during 2003 Henman had purchased goods from Murray ltd for £60,000. Of this, half was in stock at the balance sheet date. Murray had generated a 150% mark up on cost on these goods. Included in Henman’s trade payables is a balance of £3,000 due to Murray. However there is cash in transit at the year-end of £500, and Murray’s trade receivables includes £3,500 in relation to this debt. 5. Goodwill has been reviewed and is not considered to be impaired. Required: Prepare the statement of financial position of Henman ltd at 30 June 2003. This is my working so far but I cannot get the correct answer. Net Assets @ acquisition @ reporting Ord shares 100000 100000 Retained profit 150000 351000 Adjustment 50000 50000 Depreciation 2500 Unrealised profit 18000 Preference Shares 50000 50000 Total 350000 571500 Difference = 221500 Goodwill (THIS IS CORRECT) FV invested by parent 250000 NCI @ acq 106000 Less net assets @ acq (350000) Goodwill @ reporting 6000 NCI @ reporting (INCORRECT) NCI@ acq 106000 Share of difference 55375 (.25*221500) NCI @ reporting 161375 Please can someone explain where I went wrong, this is the only method I know. Apologies for the formatting it looks normal till I press submit!