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!