| Profit & Loss |
| Date of Accounts |
2018-02-28 | 2019-02-28 | 2020-02-29 | 2021-02-28 | 2022-02-28 | 2023-02-28 |
| Currency |
| | | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 778 401 | 1 123 716 | 1 403 418 | 1 408 189 | 708 147 | 1 888 365 |
| Current Assets | 11 636 231 | 6 994 166 | 9 849 306 | 8 191 598 | 8 591 116 | 13 875 139 |
| Debtors | 10 814 743 | 5 758 524 | 8 401 675 | 6 743 409 | 7 842 969 | 11 946 774 |
| Net Assets Liabilities | 1 615 986 | 1 516 657 | 1 510 290 | 1 544 660 | 2 273 931 | 2 767 513 |
| Other Debtors | 7 000 | 17 946 | 16 000 | 9 042 | 2 000 | 27 153 |
| Property Plant Equipment | 940 709 | 780 866 | 736 847 | 702 851 | 760 188 | 758 893 |
| Total Inventories | 43 087 | 111 926 | 44 213 | 40 000 | 40 000 | 40 000 |
|
| Other Financial Data |
| Audit Fees Expenses | 15 000 | 15 000 | 15 000 | 15 000 | 15 000 | 15 000 |
| Company Contributions To Money Purchase Plans Directors | 30 000 | 30 000 | 30 000 | 42 131 | 13 316 | 13 316 |
| Director Remuneration | 30 000 | 30 000 | 300 000 | 763 332 | 407 350 | 1 148 949 |
| Dividend Recommended By Directors | | 1 359 928 | 2 850 000 | 2 359 931 | 959 928 | 959 928 |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 3 | 3 | 3 | 4 | 4 | 4 |
| Amount Specific Advance Or Credit Directors | | | | 100 000 | | |
| Amount Specific Advance Or Credit Made In Period Directors | | | | 100 000 | | |
| Amount Specific Advance Or Credit Repaid In Period Directors | | | | | 100 000 | |
| Accrued Liabilities | 275 877 | 15 273 | 243 262 | 262 738 | 300 487 | 682 452 |
| Accumulated Depreciation Impairment Property Plant Equipment | 162 364 | 187 732 | 166 515 | 177 925 | 89 349 | 118 010 |
| Administrative Expenses | 2 252 487 | 2 166 536 | 3 050 132 | 3 592 992 | 3 045 450 | 3 842 786 |
| Amounts Recoverable On Contracts | 676 865 | 705 970 | 900 234 | 929 520 | 1 273 097 | 1 265 300 |
| Applicable Tax Rate | 19 | 19 | 19 | 19 | 19 | 19 |
| Average Number Employees During Period | 88 | 87 | 72 | 72 | 67 | 60 |
| Bank Overdrafts | | | | | | |
| Comprehensive Income Expense | 2 906 831 | 1 260 723 | 2 843 633 | 2 394 301 | 1 689 199 | 1 453 510 |
| Corporation Tax Payable | 269 411 | 272 357 | 397 918 | 225 142 | 219 842 | 256 617 |
| Cost Sales | 36 353 252 | 27 764 929 | 42 972 842 | 37 116 396 | 40 076 701 | 39 680 125 |
| Creditors | 761 083 | 770 234 | 351 084 | 497 469 | 548 460 | 350 414 |
| Current Tax For Period | 718 310 | 371 815 | 692 263 | 577 587 | 389 051 | 383 305 |
| Deferred Tax Expense Credit From Unrecognised Tax Loss Or Credit | -2 309 | | | | | |
| Deferred Tax Liabilities | 25 087 | 25 087 | 18 092 | 14 761 | 15 882 | 24 028 |
| Depreciation Amortisation Expense | 51 609 | 68 133 | 55 149 | 54 145 | 34 561 | 36 746 |
| Depreciation Expense Property Plant Equipment | 51 608 | 68 133 | 55 149 | 54 144 | 34 561 | 36 746 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 7 546 | 76 366 | 42 734 | 84 377 | 8 085 |
| Disposals Property Plant Equipment | | 8 085 | 78 710 | 56 657 | 105 714 | 8 085 |
| Dividend Per Share Interim | | 12 | 26 | 21 | 9 | 5 |
| Dividends Paid | 2 859 928 | 1 359 928 | 2 850 000 | 2 359 931 | 959 928 | 959 928 |
| Dividends Paid Classified As Financing Activities | -2 859 928 | -1 359 928 | -2 850 000 | -2 359 931 | -959 928 | -959 928 |
| Dividends Paid On Shares | 2 859 928 | 1 359 928 | 2 850 000 | 2 359 931 | 959 928 | 959 928 |
| Dividends Paid On Shares Final | 2 500 000 | 1 000 000 | 2 490 072 | 2 000 003 | 600 000 | 600 000 |
| Dividends Paid On Shares Interim | 359 928 | 359 928 | 359 928 | 359 928 | 359 928 | 359 928 |
| Fixed Assets | 1 260 709 | 1 084 866 | 1 040 847 | 1 006 851 | 1 078 588 | 1 077 293 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | 379 | | | | | |
| Further Item Gain Loss In Other Comprehensive Income Before Tax Component Total Other Comprehensive Income Before Tax | 2 628 | -2 628 | -257 | 64 829 | -514 | -1 157 |
| Further Item Interest Expense Component Total Interest Expense | 165 016 | 129 267 | 57 831 | 5 657 | 5 292 | 3 380 |
| Further Item Proceeds From Sales Other Long-term Assets Classified As Investing Activities Component Corresponding Total | -319 | | | | | |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -531 410 | -3 322 082 | 3 199 479 | -410 917 | -361 780 | 4 744 224 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -2 063 506 | 5 056 219 | -2 643 151 | 619 215 | -1 054 457 | -4 140 964 |
| Gain Loss On Disposal Assets Income Statement Subtotal | 319 | 1 961 | 2 855 | -922 | 18 777 | 1 439 |
| Gain Loss On Disposals Property Plant Equipment | 319 | 1 961 | 2 855 | -922 | 18 777 | 1 439 |
| Gross Profit Loss | 6 022 590 | 4 044 320 | 6 610 491 | 6 438 519 | 5 029 226 | 5 670 934 |
| Income From Related Parties | 613 227 | 277 176 | 865 699 | 477 176 | 197 176 | 197 176 |
| Income Taxes Paid Refund Classified As Operating Activities | -966 005 | -368 869 | -564 115 | -753 455 | -431 511 | -309 370 |
| Income Tax Expense Credit On Components Other Comprehensive Income | -3 671 | | | | | |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -1 355 109 | 345 315 | 279 702 | 4 771 | -700 042 | 1 180 218 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | -1 969 | -2 587 | 3 092 | | |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | -4 603 | 68 839 | -67 713 | -4 213 | | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 68 133 | 55 149 | 54 144 | 34 561 | 36 746 |
| Interest Income On Bank Deposits | 2 376 | 4 680 | 6 786 | 3 253 | 127 | 3 193 |
| Interest Paid Classified As Operating Activities | -165 016 | -129 267 | -57 831 | -5 657 | -5 292 | -3 380 |
| Interest Payable Similar Charges Finance Costs | 165 016 | 129 267 | 57 831 | 5 657 | 5 292 | 3 380 |
| Investment Property | 320 000 | 304 000 | 304 000 | 304 000 | 318 400 | 318 400 |
| Investment Property Fair Value Model | 320 000 | 304 000 | 304 000 | 304 000 | 318 400 | |
| Issue Equity Instruments | -124 | -124 | | | | |
| Key Management Personnel Compensation Total | 86 978 | 87 306 | 403 452 | 942 546 | 530 045 | 1 310 691 |
| Merchandise | 124 412 | 168 536 | 122 584 | | | |
| Net Cash Flows From Used In Financing Activities | 1 358 639 | 2 800 109 | 3 350 557 | 2 459 931 | 859 928 | 959 928 |
| Net Cash Flows From Used In Investing Activities | 147 848 | 50 534 | 1 489 | 17 817 | 3 634 | 30 819 |
| Net Cash Flows From Used In Operating Activities | -151 378 | -3 195 958 | -3 631 748 | -2 482 519 | -163 520 | -2 170 965 |
| Net Cash Generated From Operations | -1 282 399 | -3 694 094 | -4 253 694 | -3 241 631 | -600 323 | -2 483 715 |
| Net Current Assets Liabilities | 1 141 447 | 1 227 112 | 1 851 120 | 1 050 039 | 1 759 685 | 2 064 662 |
| Net Interest Received Paid Classified As Investing Activities | -2 376 | -4 680 | -6 786 | -3 253 | -127 | -3 193 |
| Number Shares Issued But Not Fully Paid | | 110 997 | 110 997 | 110 997 | 110 997 | 110 997 |
| Operating Profit Loss | 3 821 422 | 1 946 624 | 3 577 359 | 2 974 053 | 2 015 176 | 1 845 148 |
| Other Comprehensive Income Expense Net Tax | -28 795 | -189 499 | | | 69 360 | |
| Other Creditors | 148 728 | 37 124 | 5 157 | 35 022 | 27 893 | 18 742 |
| Other Deferred Tax Expense Credit | 4 846 | | -6 995 | -3 331 | 1 121 | 8 146 |
| Other Interest Receivable Similar Income Finance Income | 2 376 | 4 680 | 6 786 | 3 253 | 127 | 3 193 |
| Other Operating Income Format1 | 51 319 | 68 840 | 17 000 | 128 526 | 17 000 | 17 000 |
| Other Taxation Social Security Payable | 89 645 | 81 498 | 108 002 | 101 747 | 87 101 | 74 523 |
| Par Value Share | | 0 | 0 | 0 | 0 | 0 |
| Payments Received On Account | 412 009 | 448 594 | 1 012 501 | | | |
| Payments To Redeem Own Shares | -32 590 | -40 738 | | | | |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 89 885 | 111 108 | 126 715 | 159 123 | 111 477 | 92 930 |
| Prepayments | 302 589 | 166 580 | 150 421 | 163 215 | 189 406 | 153 634 |
| Proceeds From Sales Property Plant Equipment | | -2 500 | -5 199 | -13 001 | -40 114 | -1 439 |
| Profit Loss | 2 935 626 | 1 450 222 | 2 843 633 | 2 394 301 | 1 619 839 | 1 453 510 |
| Profit Loss On Ordinary Activities Before Tax | 3 658 782 | 1 822 037 | 3 526 314 | 2 971 649 | 2 010 011 | 1 844 961 |
| Property Plant Equipment Gross Cost | 1 103 073 | 968 598 | 903 362 | 880 776 | 849 537 | 876 903 |
| Provisions | 25 087 | 25 087 | 18 092 | 14 761 | 15 882 | 24 028 |
| Provisions For Liabilities Balance Sheet Subtotal | 25 087 | 25 087 | 18 092 | 14 761 | 15 882 | 24 028 |
| Purchase Property Plant Equipment | -150 543 | -57 714 | -13 474 | -34 071 | -43 875 | -35 451 |
| Raw Materials | -121 325 | -96 610 | -118 371 | | | |
| Revaluations Increase Decrease In Depreciation Impairment Property Plant Equipment | | -35 219 | | | -38 760 | |
| Social Security Costs | 286 215 | 257 917 | 334 272 | 403 321 | 338 208 | 410 526 |
| Staff Costs Employee Benefits Expense | 3 443 443 | 3 412 627 | 3 998 268 | 4 456 646 | 3 767 943 | 4 171 626 |
| Tax Expense Credit Applicable Tax Rate | 698 279 | 346 187 | 670 000 | 564 613 | 381 902 | 350 543 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 26 402 | 24 662 | 15 244 | 8 138 | 9 442 | 33 397 |
| Tax Increase Decrease From Other Tax Effects Tax Reconciliation | 784 | 421 | | | -2 736 | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 723 156 | 371 815 | 682 681 | 577 348 | 390 172 | 391 451 |
| Total Additions Including From Business Combinations Property Plant Equipment | | 57 714 | 13 474 | 34 071 | 43 875 | 35 451 |
| Total Assets Less Current Liabilities | 2 402 156 | 2 311 978 | 1 879 466 | 2 056 890 | 2 838 273 | 3 141 955 |
| Total Increase Decrease From Revaluations Property Plant Equipment | | -184 104 | | | 30 600 | |
| Trade Creditors Trade Payables | 349 074 | 321 640 | 351 084 | 497 469 | 548 460 | 350 414 |
| Turnover Revenue | 42 375 842 | 31 809 249 | 49 583 333 | 43 554 915 | 45 105 927 | 45 351 059 |
| Wages Salaries | 3 067 343 | 3 043 602 | 3 537 281 | 3 894 202 | 3 318 258 | 3 668 170 |
| Additional Provisions Increase From New Provisions Recognised | | | -6 995 | | 1 121 | |
| Additional Provisions Increase From New Provisions Recognised In Profit Or Loss | | | | -3 331 | | 8 146 |
| Cash Cash Equivalents Cash Flow Value | | 1 123 716 | 1 403 418 | 1 408 189 | 708 147 | |
| Corporation Tax Recoverable | | | | | 37 160 | |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | | -2 431 | | | |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | | | | 5 765 |
| Increase Decrease In Current Tax From Unrecognised Timing Difference From Prior Period | | | -2 431 | | | |
| Recoverable Value-added Tax | | | | | 107 942 | 259 516 |
| Tax Decrease Increase From Effect Tax Incentives | | | | | | 880 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | 3 044 | 2 455 | 2 455 | -891 | |
| Tax Increase Decrease From Other Short-term Timing Differences | | | | -950 | 2 455 | 2 626 |
| Total Current Tax Expense Credit | | 371 815 | 689 676 | 580 679 | 389 051 | |
(27 pages)