The following are the summarized Balance Sheets of Seva Limited and its subsidiary Meva Limited as at 31st March 2025: Particulars Seva Limited (₹ in Lakh) Meva Limited (₹ in Lakh) Equity Shares of ₹ 10 each, fully paid up 6,000 4,000 General Reserve 1,500 1,200 Profit and Loss Account 2,000 1,500 10% Debentures of ₹ 10 each 1,180 820 Trade Payable 1,500 1,080 Total 12,180 8,600 Land and Building 4,000 4,150 Plant & Machinery 1,460 1,650 Non-current investments (Shares in Meva Limited) 3,000 - Inventories 1,400 1,100 Trade Receivable 1,420 1,000 Cash at Bank 550 600 Cash in Hand 350 100 Total 12,180 8,600 The following information are provided: The Authorised Share Capital of Seva Limited is ₹9,000 Lakh divided into Equity Shares of ₹ 10 each and that of Meva Limited is ₹6,000 Lakh divided into Equity Shares of ₹ 10 each. Seva Limited acquired 80% equity shares of Meva Limited on 1st April 2024. On that date, General Reserve and Profit & Loss Account of Meva Limited stood at ₹2,000 lakh and ₹800 lakh respectively. On 1st November 2024 Meva Limited issued one fully paid up bonus share for every three shares held out of balances of its general reserve as on 31st March 2024. On 31st March 2025 Seva Limited's inventory include goods which it has purchased for ₹ 125 lakh from Meva Limited, Meva Limited made a profit of ₹25 lakh. You are required to prepare Consolidated Balance Sheet of Seva Limited and its subsidiary Meva Limited as on 31 March 2025 as per Schedule III of the Companies Act, 2013.