Finder not showing contents of Desktop folder

Since upgrading to MacOS 51.2 the contents of the Desktop folder are not visible on the desktop nor in the finder. However they are visible in terminal (ls /Users/giles********/Desktop).

They also do not show up in the file dialog with an app.

Files visible using ls command:

Finder showing no files in Desktop folder:

No contents of Desktop folder shown on the desktop:

No Desktop folder contents shown in file dialog:

I have tried deleting the com.apple.finder.plist to no avail.

[Edited by Moderator]