| Profit & Loss |
| Date of Accounts |
2021-02-28 | 2022-02-28 | 2023-02-28 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | | 1 047 567 | |
| Debtors | 2 | 4 709 731 | 480 000 |
| Net Assets Liabilities | 2 | 1 820 000 | |
| Other Debtors | 2 | | |
| Total Inventories | | 3 179 309 | |
|
| Other Financial Data |
| Accrued Liabilities Deferred Income | | 752 981 | 1 156 642 |
| Accumulated Depreciation Impairment Property Plant Equipment | | 2 288 775 | 3 104 082 |
| Acquired Through Business Combinations Property Plant Equipment | | 4 164 350 | |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 895 729 | 2 171 937 |
| Administration Support Average Number Employees | 3 | 3 | |
| Administrative Expenses | | 1 461 176 | 2 502 146 |
| Amounts Owed By Associates Joint Ventures Participating Interests | | 90 463 | 143 878 |
| Amounts Owed By Group Undertakings | | | 480 000 |
| Average Number Employees During Period | 3 | 3 | 3 |
| Bank Borrowings | | 3 300 927 | 2 789 008 |
| Bank Borrowings Overdrafts | | 507 023 | 375 335 |
| Biological Assets Non-current | | 241 845 | |
| Cash Cash Equivalents | | 1 047 567 | 3 651 727 |
| Cash Flows Used In Acquiring Or Obtaining Control Subsidiaries Or Other Businesses Classified As Investing Activities | | 2 147 391 | |
| Comprehensive Income Expense | | 2 466 476 | 3 235 280 |
| Corporation Tax Payable | | 97 394 | |
| Corporation Tax Recoverable | | | 94 062 |
| Cost Sales | | 9 032 560 | 15 564 057 |
| Creditors | | 2 793 904 | |
| Current Tax For Period | | 50 583 | 457 175 |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | 1 284 788 | -94 874 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | 1 284 788 | -94 874 |
| Deferred Tax Liabilities Assumed | | 1 767 941 | 1 673 067 |
| Depreciation Expense Property Plant Equipment | | 596 465 | |
| Depreciation Impairment Expense Property Plant Equipment | | 596 465 | |
| Dividends Paid | | 54 000 | |
| Dividends Paid Classified As Financing Activities | | -54 000 | -65 328 |
| Dividends Received Classified As Investing Activities | | | -65 328 |
| Equity Securities Held | | 190 | 190 |
| Finished Goods Goods For Resale | | 2 194 173 | 1 459 464 |
| Foreign Exchange Differences Increase Decrease In Depreciation Impairment Property Plant Equipment | | 2 070 590 | |
| Further Item Tax Increase Decrease Component Adjusting Items | | -17 188 | -10 148 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | 274 842 | |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | | -12 339 | |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | -1 272 724 | |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | 1 455 762 | |
| Gain Loss In Cash Flows From Change In Inventories | | 1 101 128 | |
| Gain Loss On Disposals Property Plant Equipment | | 6 906 | |
| Gross Profit Loss | | 4 696 051 | |
| Income From Associates | | 90 463 | |
| Income From Associates Joint Ventures Participating Interests | | 90 463 | 53 415 |
| Income Taxes Paid Refund Classified As Operating Activities | | -253 | -648 631 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | -1 047 567 | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 270 934 | 919 998 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | | 91 134 | |
| Interest Income On Bank Deposits | | 174 | 8 005 |
| Interest Paid Classified As Operating Activities | | -91 134 | -75 998 |
| Interest Payable Similar Charges Finance Costs | | 91 134 | 75 998 |
| Interest Received Classified As Investing Activities | | -458 | -8 005 |
| Investments | | 1 820 000 | 1 820 000 |
| Investments Fixed Assets | | 1 820 000 | 1 820 000 |
| Investments In Associates | | 50 | 50 |
| Investments In Subsidiaries | | 1 820 000 | 1 820 000 |
| Issue Equity Instruments | 2 | 1 819 998 | 480 000 |
| Net Cash Flows From Used In Financing Activities | | 258 078 | |
| Net Cash Flows From Used In Investing Activities | | 1 710 421 | |
| Net Cash Flows From Used In Operating Activities | | -3 016 066 | |
| Net Cash Generated From Operations | | -3 107 453 | 480 000 |
| Net Current Assets Liabilities | 2 | 5 547 899 | |
| Net Finance Income Costs | | 458 | 65 328 |
| Operating Profit Loss | | 3 802 060 | |
| Other Creditors | | 537 206 | 62 270 |
| Other Debtors Balance Sheet Subtotal | 2 | 35 674 | 193 798 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 52 749 | 104 691 |
| Other Disposals Property Plant Equipment | | 160 499 | 501 399 |
| Other Interest Income | | 284 | |
| Other Interest Receivable Similar Income Finance Income | | 458 | 8 005 |
| Other Operating Income Format1 | | 567 185 | |
| Pension Other Post-employment Benefit Costs Other Pension Costs | | 41 334 | 40 169 |
| Percentage Class Share Held In Associate | | 50 | 50 |
| Percentage Class Share Held In Subsidiary | | 100 | 100 |
| Prepayments Accrued Income | | 1 506 835 | 912 227 |
| Proceeds From Sales Biological Assets | | -29 723 | |
| Proceeds From Sales Property Plant Equipment | | -167 300 | |
| Production Average Number Employees | | 93 | |
| Profit Loss | | 2 466 476 | 65 328 |
| Profit Loss On Ordinary Activities Before Tax | | 3 801 847 | |
| Property Plant Equipment Gross Cost | | 4 899 580 | 6 570 118 |
| Purchase Biological Assets | | -15 000 | |
| Purchase Property Plant Equipment | | -4 040 293 | |
| Raw Materials Consumables | | 304 579 | |
| Remaining Financial Commitments | | 2 643 642 | 1 252 720 |
| Repayments Borrowings Classified As Financing Activities | | -204 078 | |
| Revenue From Sale Goods | | 13 728 611 | |
| Share Other Comprehensive Income Associates Joint Ventures Accounted For Using Equity Method Before Tax | | 90 463 | |
| Social Security Costs | | 348 187 | |
| Staff Costs Employee Benefits Expense | | 3 542 463 | 4 478 605 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | 1 767 941 | 1 673 067 |
| Tax Expense Credit Applicable Tax Rate | | 722 351 | |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | -766 744 | -216 787 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | 112 164 | 570 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | 1 335 371 | 362 301 |
| Total Assets Less Current Liabilities | 2 | 23 660 090 | |
| Total Borrowings | | 507 023 | 375 335 |
| Total Operating Lease Payments | | 140 368 | |
| Trade Creditors Trade Payables | | 1 494 104 | 1 559 703 |
| Trade Debtors Trade Receivables | | 3 076 759 | 3 788 100 |
| Turnover Revenue | | 13 728 611 | |
| Wages Salaries | | 3 152 942 | 3 997 310 |
| Called Up Share Capital Not Paid Not Expressed As Current Asset | 2 | | |
| Number Shares Allotted | 2 | | |
| Par Value Share | 1 | | |
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