| Profit & Loss |
| Date of Accounts |
2019-01-31 | 2020-01-31 | 2021-06-30 | 2022-06-30 | 2023-06-30 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 392 457 | 1 393 640 | 3 983 450 | 4 793 025 | 6 351 692 |
| Current Assets | 13 873 876 | 11 264 639 | 12 486 856 | 9 649 842 | 9 499 844 |
| Debtors | 8 796 189 | 4 163 813 | 5 038 840 | 4 856 817 | 3 148 152 |
| Net Assets Liabilities | 9 228 834 | 7 853 439 | 7 173 761 | 7 947 954 | |
| Other Debtors | 4 610 | 2 952 | 2 948 | 1 634 231 | 3 148 152 |
| Property Plant Equipment | 502 425 | 349 245 | 180 625 | | |
| Total Inventories | 4 685 230 | 5 707 186 | 3 464 566 | | |
|
| Other Financial Data |
| Audit Fees Expenses | 12 000 | 12 000 | 17 000 | | |
| Accumulated Depreciation Impairment Property Plant Equipment | 725 715 | 771 499 | 915 186 | | |
| Additions Other Than Through Business Combinations Property Plant Equipment | | | 33 635 | | |
| Administration Support Average Number Employees | 19 | 18 | 12 | | |
| Administrative Expenses | 1 345 673 | 1 659 147 | 1 435 132 | | |
| Amounts Owed By Related Parties | 3 067 600 | 437 947 | 1 881 943 | | |
| Amounts Owed To Related Parties | 540 012 | 429 082 | | | |
| Applicable Tax Rate | 19 | 19 | 19 | | |
| Average Number Employees During Period | 53 | 50 | 34 | 15 | |
| Balances With Banks | 390 500 | 508 042 | 3 983 450 | | |
| Cash Cash Equivalents | 392 457 | 511 498 | 3 983 450 | | |
| Cash On Hand | 1 957 | 3 456 | | | |
| Cost Sales | 18 387 218 | 15 924 073 | 10 049 998 | | |
| Creditors | 5 147 467 | 3 760 445 | 1 225 000 | 1 701 888 | 1 431 342 |
| Current Tax For Period | | | 108 496 | | |
| Deferred Tax Asset Debtors | 360 000 | 125 000 | 55 238 | | |
| Deferred Tax Assets | 360 000 | 125 000 | 55 238 | | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | 235 000 | 69 762 | | |
| Depreciation Amortisation Expense | | 129 342 | 166 083 | | |
| Depreciation Expense Property Plant Equipment | 166 220 | 129 342 | 166 083 | | |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | -83 558 | -22 396 | 950 917 | |
| Disposals Property Plant Equipment | | -107 396 | -22 396 | 1 110 086 | |
| Distribution Costs | 1 431 701 | 1 353 075 | 1 448 378 | | |
| Dividends Paid | | -3 075 600 | -1 500 000 | | |
| Dividends Paid Classified As Financing Activities | | -3 075 600 | -1 500 000 | | |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | | 1 500 000 | | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | 1 600 000 | 233 000 | | |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | 1 404 456 | -124 779 | | |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | -4 397 376 | 944 789 | | |
| Gain Loss In Cash Flows From Change In Inventories | | 1 021 956 | -2 242 620 | | |
| Gain Loss On Disposal Investments In Subsidiaries Associates Joint Ventures | | | -36 172 | | |
| Gain Loss On Disposals Property Plant Equipment | | -23 838 | | | |
| Gain Loss On Non-financing Activities Due To Foreign Exchange Differences Recognised In Profit Or Loss | 307 | -17 434 | | | |
| Gross Profit Loss | 3 162 204 | 4 860 396 | 3 221 434 | | |
| Impairment Loss Reversal | | | 36 172 | | |
| Increase Decrease Due To Transfers Between Classes Property Plant Equipment | | | -36 172 | | |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | 1 001 183 | 2 589 810 | | |
| Increase Decrease In Cash Cash Equivalents From Foreign Exchange Differences | | 17 434 | | | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 129 342 | 166 083 | 35 731 | |
| Minimum Operating Lease Payments Recognised As Expense | 448 376 | 400 000 | 566 667 | | |
| Net Cash Flows From Used In Financing Activities | | -3 075 600 | | | |
| Net Cash Flows From Used In Investing Activities | | | -33 635 | | |
| Net Cash Flows From Used In Operating Activities | | 4 076 783 | 2 623 445 | | |
| Net Cash Inflow Outflow From Operations Before Movements In Working Capital | | 2 105 819 | 1 200 835 | | |
| Net Current Assets Liabilities | 8 726 409 | 7 504 194 | 8 218 136 | 7 947 954 | 8 068 502 |
| Number Shares Issued Fully Paid | 31 000 | 31 000 | 31 000 | | |
| Operating Profit Loss | 558 849 | 1 935 205 | 998 580 | | |
| Other Operating Income Format1 | 174 019 | 87 031 | 660 656 | | |
| Other Payables Accrued Expenses | 973 361 | 713 677 | 337 469 | | |
| Par Value Share | | 1 | 1 | | |
| Pension Costs Defined Contribution Plan | 17 621 | 20 392 | 18 023 | | |
| Prepayments | 421 635 | 215 827 | 185 215 | | |
| Profit Loss | 558 849 | 1 700 205 | 820 322 | | |
| Profit Loss On Ordinary Activities Before Tax | 558 849 | 1 935 205 | 998 580 | | |
| Property Plant Equipment Gross Cost | 1 228 140 | 1 120 744 | 1 095 811 | | |
| Purchase Property Plant Equipment | | | -33 635 | | |
| Raw Materials Consumables | 4 685 230 | 5 707 186 | 3 464 566 | | |
| Sales Marketing Distribution Average Number Employees | 34 | 32 | 22 | | |
| Social Security Costs | 99 929 | 89 088 | 94 633 | | |
| Staff Costs Employee Benefits Expense | 1 345 774 | 1 282 330 | 1 124 842 | | |
| Taxation Social Security Payable | 188 690 | 215 042 | 993 507 | | |
| Tax Expense Credit Applicable Tax Rate | 106 181 | 367 689 | 189 962 | | |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | 21 155 | 21 332 | 15 610 | | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | -18 279 | -6 428 | 1 074 | | |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | -109 057 | -147 593 | -28 388 | | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | 235 000 | 178 258 | | |
| Total Assets Less Current Liabilities | | 7 853 439 | 8 398 761 | 7 947 954 | 8 068 502 |
| Total Borrowings | | | 1 225 000 | | |
| Total Operating Lease Payments | 69 207 | 56 930 | 37 723 | | |
| Trade Creditors Trade Payables | 3 445 404 | 2 402 644 | 2 554 248 | 282 703 | 39 191 |
| Trade Debtors Trade Receivables | 4 942 344 | 3 382 087 | 2 913 496 | | |
| Turnover Revenue | 21 549 422 | 20 784 469 | 13 271 432 | | |
| Wages Salaries | 1 228 224 | 1 172 850 | 1 012 186 | | |
| Director Remuneration | 75 267 | 78 533 | 98 823 | | |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 1 | 1 | 1 | | |
| Amount Specific Advance Or Credit Directors | | | 598 866 | 928 236 | 928 236 |
| Amount Specific Advance Or Credit Made In Period Directors | | | 598 866 | 329 370 | |
| Other Creditors | | | | 383 974 | 1 351 219 |
| Other Taxation Social Security Payable | | | 993 507 | 120 296 | 40 932 |
| Accrued Liabilities | | | 337 469 | 23 717 | |
| Bank Borrowings Overdrafts | | | 275 000 | | |
| Corporation Tax Payable | | | 108 496 | 120 296 | |
| Corporation Tax Recoverable | | | 55 238 | | |
| Prepayments Accrued Income | | | 185 215 | 1 | |
| Recoverable Value-added Tax | | | | 16 629 | |
| Total Additions Including From Business Combinations Property Plant Equipment | | | | 14 275 | |
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