| Profit & Loss |
| Date of Accounts |
2021-03-31 | 2022-03-31 | 2023-03-31 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | 261 386 | 164 427 | 33 096 |
| Current Assets | 438 875 | 168 424 | 126 289 |
| Debtors | 177 489 | 3 997 | 93 193 |
| Net Assets Liabilities | 3 811 881 | 4 031 354 | 5 299 488 |
| Other Debtors | 1 868 | 1 840 | |
| Total Inventories | 286 889 | 430 046 | 413 300 |
|
| Other Financial Data |
| Audit Fees Expenses | 10 000 | 10 000 | 10 000 |
| Accumulated Amortisation Impairment Intangible Assets | 2 145 631 | 2 673 367 | 3 201 103 |
| Accumulated Depreciation Impairment Property Plant Equipment | 3 320 049 | 3 523 964 | 3 762 419 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 533 678 | 508 931 |
| Administration Support Average Number Employees | 13 | 13 | 11 |
| Administrative Expenses | 2 756 323 | 3 319 485 | 3 808 299 |
| Amortisation Expense Intangible Assets | 527 736 | 527 736 | 527 736 |
| Amounts Owed By Related Parties | 175 000 | | |
| Amounts Owed To Related Parties | 171 744 | | |
| Amount Specific Bank Loan | 1 228 571 | 71 858 | 1 700 000 |
| Applicable Tax Rate | 19 | 19 | 19 |
| Average Number Employees During Period | 185 | 190 | 189 |
| Balances With Banks | 261 386 | 164 427 | 33 096 |
| Bank Borrowings | 1 729 000 | 1 129 000 | 4 236 688 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 1 830 790 | 1 797 389 | 1 846 001 |
| Cash Cash Equivalents | 261 386 | 164 427 | 33 096 |
| Cash Cash Equivalents Cash Flow Value | 261 386 | 1 401 625 | |
| Cash On Hand | 536 | 126 | 450 |
| Commitments For Acquisition Property Plant Equipment | 465 501 | | |
| Comprehensive Income Expense | 49 390 | 219 473 | 1 285 634 |
| Comprehensive Income Expense Attributable To Owners Parent | -530 522 | 252 947 | 99 660 |
| Cost Sales | 7 715 453 | 8 287 820 | 9 209 974 |
| Creditors | 4 515 925 | 5 446 382 | 4 236 688 |
| Current Tax For Period | | 91 943 | 91 392 |
| Deferred Tax Assets | 8 511 | 8 511 | 11 199 |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | 122 892 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | 14 678 | 65 391 | 177 131 |
| Deferred Tax Liabilities | 44 616 | 44 616 | 58 705 |
| Depreciation Amortisation Expense | 785 443 | 769 351 | 803 694 |
| Depreciation Expense Property Plant Equipment | 257 707 | 241 615 | 275 958 |
| Distribution Costs | 280 509 | 329 308 | 407 898 |
| Finance Lease Liabilities Present Value Total | 126 636 | 457 624 | 286 788 |
| Financial Commitments Other Than Capital Commitments | | 4 031 354 | 5 299 488 |
| Fixed Assets | 7 413 407 | 7 179 834 | 6 887 291 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | -160 000 | | 5 347 500 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | 223 271 | 217 546 |
| Gain Loss From Revaluation Property Plant Equipment Recognised In Profit Or Loss | 2 000 | 1 000 | 585 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -305 772 | 362 757 | -35 010 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 171 521 | -173 492 | 117 411 |
| Gain Loss In Cash Flows From Change In Inventories | 74 006 | 143 157 | -16 746 |
| Gain Loss On Disposals Property Plant Equipment | 2 000 | 1 000 | 585 |
| Gain Loss On Revaluation Other Assets Net Tax In Other Comprehensive Income | -12 933 | -12 933 | -12 933 |
| Gain Loss On Revaluation Property Plant Equipment Net Tax In Other Comprehensive Income | 12 933 | 12 933 | 12 933 |
| Government Grant Income | 284 678 | | |
| Gross Profit Loss | 3 010 237 | 4 598 561 | 5 024 857 |
| Income Taxes Paid Refund Classified As Operating Activities | 39 151 | | 91 943 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 77 048 | -96 959 | -1 025 326 |
| Increase Decrease In Existing Provisions | | 65 391 | 177 131 |
| Increase From Amortisation Charge For Year Intangible Assets | | 527 736 | 527 736 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 203 915 | 238 455 |
| Intangible Assets | 3 131 688 | 2 603 952 | 2 076 217 |
| Intangible Assets Gross Cost | 5 277 319 | 5 277 320 | 5 277 320 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 77 608 | 48 089 | 174 878 |
| Interest Expense On Financial Liabilities Fair Value Through Profit Or Loss | 653 407 | 472 833 | 243 182 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 16 971 | 16 320 | 22 361 |
| Interest Paid Classified As Financing Activities | -72 812 | -42 276 | -197 239 |
| Interest Paid Classified As Operating Activities | 726 219 | 515 109 | 440 421 |
| Interest Payable Similar Charges Finance Costs | 773 927 | 539 487 | 440 477 |
| Interest Received Classified As Operating Activities | 525 000 | 525 000 | |
| Investments Fixed Assets | 10 142 424 | 10 142 424 | 10 142 424 |
| Investments In Subsidiaries | 10 142 424 | 10 142 424 | 10 142 424 |
| Loss On Financing Activities Due To Foreign Exchange Differences | 25 941 | 2 245 | 56 |
| Minimum Operating Lease Payments Recognised As Expense | | 167 374 | 211 959 |
| Net Cash Flows From Used In Financing Activities | -832 812 | -642 276 | -1 898 855 |
| Net Cash Flows From Used In Investing Activities | -320 008 | -92 441 | -510 566 |
| Net Cash Flows From Used In Operating Activities | 384 860 | 20 317 | 1 384 095 |
| Net Cash Generated From Operations | 1 772 864 | 980 926 | 1 476 038 |
| Net Cash Inflow Outflow From Operations Before Movements In Working Capital | 250 609 | 209 582 | 1 611 713 |
| Net Current Assets Liabilities | -1 814 618 | -1 122 312 | -606 248 |
| Nominal Value Allotted Share Capital | 2 837 884 | 2 837 884 | 2 837 884 |
| Number Shares Issued Fully Paid | 2 217 884 | 2 217 884 | 2 217 884 |
| Operating Profit Loss | 258 083 | 949 768 | 808 660 |
| Other Cash Inflow Outflow Classified As Investing Activities | 525 000 | 525 000 | |
| Other Comprehensive Income Expense Net Tax | -12 933 | -12 933 | -12 933 |
| Other Creditors | 16 000 | 80 000 | 64 232 |
| Other Departments Average Number Employees | 9 | 9 | 8 |
| Other Inventories | 166 732 | 179 695 | 179 900 |
| Other Operating Income Format1 | 284 678 | | |
| Other Payables Accrued Expenses | 36 888 | 48 561 | 50 994 |
| Other Post-employment Benefit Costs | | -10 000 | |
| Other Remaining Borrowings | 4 515 925 | 4 988 758 | |
| Other Short-term Employee Benefits | 1 818 | 2 009 | 2 622 |
| Ownership Interest In Subsidiary Percent | 100 | 100 | 100 |
| Par Value Share | | 1 | 1 |
| Payments Finance Lease Liabilities Classified As Financing Activities | -133 039 | -133 386 | -194 614 |
| Payments To Redeem Own Shares | | | -17 500 |
| Pension Costs Defined Contribution Plan | 158 810 | 193 798 | 184 448 |
| Prepayments | 2 489 | 3 997 | 93 193 |
| Proceeds From Sales Property Plant Equipment | 2 000 | 1 000 | 585 |
| Production Average Number Employees | 163 | 167 | 170 |
| Profit Loss | 49 390 | 219 473 | 1 285 634 |
| Profit Loss Attributable To Owners Parent | -530 522 | 252 947 | 99 660 |
| Profit Loss On Ordinary Activities Before Tax | -515 844 | 410 281 | 368 183 |
| Property Plant Equipment Gross Cost | 4 455 365 | 4 989 043 | 5 497 974 |
| Provisions | 269 526 | 334 917 | 512 048 |
| Provisions For Liabilities Balance Sheet Subtotal | 269 526 | 334 917 | 512 048 |
| Purchase Property Plant Equipment | -322 008 | -93 441 | -511 151 |
| Raw Materials Consumables | 120 157 | 250 351 | 233 400 |
| Repayments Borrowings Classified As Financing Activities | -600 000 | -600 000 | -1 605 062 |
| Research Development Expense Recognised In Profit Or Loss | 6 434 | | 12 147 |
| Revenue From Sale Goods | 10 725 690 | 12 886 381 | 14 234 831 |
| Social Security Costs | 399 948 | 482 379 | 516 360 |
| Staff Costs Employee Benefits Expense | 5 236 833 | 5 948 698 | 6 448 209 |
| Taxation Social Security Payable | 299 861 | 5 675 | 5 543 |
| Tax Decrease From Utilisation Tax Losses | 9 806 | | |
| Tax Expense Credit Applicable Tax Rate | -98 010 | 77 953 | 69 955 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | -24 540 | 23 876 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 2 612 | 3 650 | 885 |
| Tax Increase Decrease From Other Tax Effects Tax Reconciliation | 100 270 | 100 271 | 50 915 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 14 678 | 157 334 | 268 523 |
| Total Assets Less Current Liabilities | 8 327 806 | 9 020 112 | 9 536 176 |
| Total Borrowings | 4 515 925 | 5 446 382 | 4 523 476 |
| Total Operating Lease Payments | 102 896 | 102 284 | 98 090 |
| Trade Creditors Trade Payables | 1 013 326 | 27 500 | 41 250 |
| Trade Debtors Trade Receivables | 1 774 835 | 2 425 118 | 2 414 199 |
| Turnover Revenue | 10 725 690 | 12 886 381 | 14 234 831 |
| Unpaid Contributions To Pension Schemes | | 18 344 | 21 560 |
| Wages Salaries | 4 676 257 | 5 270 512 | 5 744 779 |
| Company Contributions To Money Purchase Plans Directors | 72 000 | 89 500 | 72 000 |
| Director Remuneration | 220 730 | 308 036 | 264 428 |
| Number Directors Accruing Benefits Under Defined Benefit Scheme | 2 | 2 | 2 |
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