| Profit & Loss |
| Date of Accounts |
2018-12-31 | 2019-12-31 | 2021-03-31 | 2022-03-31 | 2023-03-31 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 186 954 | 1 113 899 | 501 239 | 370 565 | 605 025 |
| Current Assets | 2 041 468 | 2 834 938 | 2 334 476 | 2 594 574 | 4 813 467 |
| Debtors | 1 854 514 | 1 721 039 | 1 833 237 | 2 224 009 | 4 208 442 |
| Net Assets Liabilities | -984 509 | -782 574 | -443 375 | -222 482 | 976 264 |
| Other Debtors | 31 807 | 30 044 | 22 791 | 33 583 | 46 609 |
| Property Plant Equipment | 1 640 410 | 3 303 130 | 3 140 392 | 2 734 597 | 3 102 188 |
|
| Other Financial Data |
| Audit Fees Expenses | 7 200 | 7 200 | 8 750 | 9 000 | 9 900 |
| Accrued Liabilities Deferred Income | 158 633 | 111 528 | | 165 808 | 227 206 |
| Accumulated Depreciation Impairment Property Plant Equipment | 903 551 | 889 923 | 1 612 254 | 2 280 348 | 2 927 747 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 2 846 826 | 849 378 | 342 033 | 1 231 411 |
| Administration Support Average Number Employees | | 13 | 13 | 16 | |
| Administrative Expenses | 258 315 | 257 493 | 487 413 | 427 650 | 892 369 |
| Amounts Owed By Group Undertakings | | 45 087 | | 358 732 | 255 346 |
| Amounts Owed By Parent Entities | 648 336 | 536 796 | | | |
| Amounts Owed By Related Parties | | 581 883 | 377 880 | 358 732 | |
| Amounts Owed To Group Undertakings | 1 479 357 | 2 082 569 | | 1 280 743 | 500 000 |
| Applicable Tax Rate | | 19 | 19 | 19 | |
| Average Number Employees During Period | 103 | 75 | 64 | 68 | 76 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 1 446 835 | 3 178 006 | | 2 625 936 | 2 773 954 |
| Cash Cash Equivalents Cash Flow Value | 186 954 | 1 113 899 | | | |
| Comprehensive Income Expense | -312 172 | 201 935 | | | |
| Cost Sales | 13 108 538 | 9 640 351 | 9 857 010 | 9 152 116 | 11 319 483 |
| Creditors | 2 243 347 | 4 250 313 | 3 575 676 | 3 001 250 | 2 054 001 |
| Deferred Tax Assets | | | 80 159 | 84 312 | |
| Deferred Tax Expense Credit From Unrecognised Tax Loss Or Credit | 395 | | -80 159 | | |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | 1 154 | 15 090 | | |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | | 22 648 | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -678 | 25 921 | 30 701 | 29 554 | 281 737 |
| Deferred Tax Liabilities | | 33 470 | 144 330 | 178 037 | |
| Depreciation Expense Property Plant Equipment | | 667 920 | 908 716 | 743 592 | |
| Depreciation Impairment Expense Property Plant Equipment | 351 187 | 667 920 | | | |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | -186 385 | -75 498 | |
| Disposals Property Plant Equipment | | | -289 785 | -79 734 | |
| Dividends Paid | | | | | 450 000 |
| Dividends Paid On Shares Final | | | | | 450 000 |
| Finance Lease Liabilities Present Value Total | 763 990 | 648 627 | 782 938 | 2 353 184 | 2 416 982 |
| Finance Lease Payments Owing Minimum Gross | 1 191 180 | 2 816 371 | 2 875 161 | 2 353 184 | 2 852 042 |
| Financial Liabilities | | 2 082 569 | 1 483 453 | 1 280 743 | |
| Further Item Creditors Component Total Creditors | | | | 14 763 | |
| Further Item Non-operating Gain Loss Before Tax Income Statement Item Component Profit Or Loss Before Tax | | | 322 038 | | |
| Further Item Tax Increase Decrease Component Adjusting Items | | | | 22 648 | 281 737 |
| Future Finance Charges On Finance Leases | | | | 136 247 | 435 060 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 139 662 | 1 474 204 | 950 950 | 609 830 | 278 135 |
| Gain Loss On Disposals Property Plant Equipment | -889 | -39 170 | 1 170 | 11 266 | |
| Government Grant Income | | | 541 022 | 22 177 | |
| Gross Profit Loss | 153 138 | 648 935 | 140 907 | 702 258 | |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -84 414 | -926 945 | | | |
| Increase Decrease In Current Tax From Unrecognised Tax Loss Or Credit | | | 80 159 | | |
| Increase Decrease In Existing Provisions | | | 30 701 | 29 554 | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 667 920 | 908 716 | 743 592 | 838 055 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 29 823 | 15 029 | 3 688 | 6 053 | |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 177 850 | 148 557 | 142 966 | 90 285 | |
| Interest Payable Similar Charges Finance Costs | 207 673 | 163 586 | 146 654 | 96 338 | 117 514 |
| Net Cash Flows From Used In Financing Activities | 619 415 | 1 083 339 | | | |
| Net Cash Flows From Used In Investing Activities | -112 944 | -338 720 | | | |
| Net Cash Flows From Used In Operating Activities | -590 885 | -1 671 564 | | | |
| Net Cash Generated From Operations | -798 558 | -1 835 150 | | | |
| Net Current Assets Liabilities | -374 023 | 198 079 | 56 080 | 137 896 | 303 539 |
| Net Interest Paid Received Classified As Operating Activities | -207 673 | -163 586 | | | |
| Number Shares Issued Fully Paid | | 4 | 4 | 4 | |
| Operating Profit Loss | -105 177 | 391 442 | 194 516 | 346 785 | |
| Other Creditors | 339 299 | 1 134 622 | 351 662 | 854 291 | |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 681 548 | | | 190 656 |
| Other Disposals Property Plant Equipment | | 1 197 734 | | | 216 421 |
| Other Operating Income Format1 | | | 541 022 | 72 177 | 50 000 |
| Other Payables Accrued Expenses | | 111 528 | 187 797 | 165 808 | |
| Other Remaining Operating Income | | | | 50 000 | |
| Other Short-term Employee Benefits | | 11 887 | 2 741 | 7 000 | |
| Other Taxation Social Security Payable | 395 209 | 322 647 | | 271 289 | 284 575 |
| Par Value Share | | | 1 | 1 | |
| Payments Finance Lease Liabilities Classified As Financing Activities | -619 415 | -1 083 339 | | | |
| Pension Costs Defined Contribution Plan | | 63 006 | 73 298 | 51 649 | |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 60 235 | 63 006 | | 51 649 | 62 790 |
| Prepayments | | 85 783 | 201 118 | 350 207 | |
| Prepayments Accrued Income | 156 940 | 85 783 | | 350 207 | 318 236 |
| Proceeds From Sales Property Plant Equipment | -286 456 | -477 016 | | | |
| Production Average Number Employees | | 62 | 51 | 52 | |
| Profit Loss | -312 172 | 201 935 | 339 199 | 220 893 | 1 648 746 |
| Profit Loss On Ordinary Activities Before Tax | -312 850 | 227 856 | 369 900 | 250 447 | 1 930 483 |
| Property Plant Equipment Gross Cost | 2 543 961 | 4 193 053 | 4 752 646 | 5 014 945 | 6 029 935 |
| Provisions | | 33 470 | 64 171 | 93 725 | 375 462 |
| Provisions For Liabilities Balance Sheet Subtotal | 7 549 | 33 470 | 64 171 | 93 725 | |
| Purchase Property Plant Equipment | -173 512 | -138 296 | | | |
| Revenue From Sale Goods | | 10 289 286 | 9 997 917 | 9 854 374 | |
| Social Security Costs | 439 881 | 307 900 | 308 763 | 262 897 | |
| Staff Costs Employee Benefits Expense | 4 689 424 | 3 378 142 | 3 443 430 | 2 847 405 | 3 220 262 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 7 549 | 33 470 | | 93 725 | 375 462 |
| Taxation Social Security Payable | | 322 647 | 335 795 | 271 289 | |
| Tax Decrease From Utilisation Tax Losses | | | 80 159 | | |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | | | -61 187 | | |
| Tax Expense Credit Applicable Tax Rate | -59 442 | 43 293 | 70 281 | 47 585 | 366 792 |
| Tax Increase Decrease Arising From Group Relief Tax Reconciliation | 56 786 | -20 812 | 4 738 | -30 983 | -139 147 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | | | -18 928 | |
| Tax Increase Decrease From Effect Different Tax Rates On Some Earnings | 572 | | | | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 011 | 2 286 | 1 779 | 2 327 | -585 |
| Tax Increase Decrease From Other Short-term Timing Differences | | | 15 090 | 6 905 | |
| Tax Increase Decrease From Transfer Pricing Adjustments | | | -122 | | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | -678 | 25 921 | 30 701 | 29 554 | 281 737 |
| Total Assets Less Current Liabilities | 1 266 387 | 3 501 209 | 3 196 472 | 2 872 493 | 3 405 727 |
| Total Borrowings | | 2 167 744 | 2 092 223 | 1 705 744 | |
| Total Operating Lease Payments | | 817 182 | 690 222 | 625 521 | |
| Trade Creditors Trade Payables | 879 279 | 419 435 | 620 204 | 517 850 | 751 271 |
| Trade Debtors Trade Receivables | 1 017 431 | 1 023 329 | 1 231 448 | 1 481 487 | 3 588 251 |
| Turnover Revenue | 13 261 676 | 10 289 286 | 9 997 917 | 9 854 374 | |
| Wages Salaries | 4 189 308 | 2 988 814 | 3 058 628 | 2 525 859 | 2 842 344 |
(26 pages)