| Profit & Loss |
| Date of Accounts |
2021-08-31 | 2022-08-31 |
| Currency |
| |
|
| Balance Sheet |
| Cash Bank On Hand | 157 369 | |
| Current Assets | 5 150 642 | 5 883 494 |
| Debtors | 100 | 100 |
| Net Assets Liabilities | 100 | 100 |
| Other Debtors | 100 | 100 |
| Total Inventories | 1 372 800 | 1 447 728 |
|
| Other Financial Data |
| Accumulated Amortisation Impairment Intangible Assets | 23 536 | 63 884 |
| Accumulated Depreciation Impairment Property Plant Equipment | 87 340 | 91 902 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 10 514 |
| Administration Support Average Number Employees | 3 | 3 |
| Administrative Expenses | 576 303 | 1 360 155 |
| Amortisation Expense Intangible Assets | 23 536 | 40 348 |
| Amounts Owed By Related Parties | 36 074 | 20 000 |
| Amounts Owed To Related Parties | 1 678 398 | 1 678 398 |
| Applicable Tax Rate | 19 | 19 |
| Average Number Employees During Period | 29 | 29 |
| Cost Sales | 7 261 896 | 13 795 606 |
| Creditors | 12 165 | 40 587 |
| Current Tax For Period | 82 036 | 135 993 |
| Deferred Tax Assets | | 45 795 |
| Deferred Tax Expense Credit From Unrecognised Tax Loss Or Credit | -1 798 | -36 788 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -1 798 | -36 788 |
| Deferred Tax Liabilities | 13 588 | |
| Depreciation Amortisation Expense | 60 593 | 102 415 |
| Depreciation Expense Property Plant Equipment | 37 057 | 68 067 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | -76 522 |
| Disposals Property Plant Equipment | | -76 522 |
| Distribution Average Number Employees | 22 | 22 |
| Distribution Costs | 1 089 697 | 1 783 948 |
| Dividends Paid | | -48 000 |
| Dividends Paid Classified As Financing Activities | | -48 000 |
| Fixed Assets | 506 164 | 479 897 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 299 545 | 274 227 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 1 524 233 | 128 998 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 52 202 | 770 205 |
| Gain Loss In Cash Flows From Change In Inventories | 55 268 | 74 928 |
| Gross Profit Loss | 2 124 059 | 3 861 875 |
| Income Taxes Paid Refund Classified As Operating Activities | | 82 036 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 157 369 | -112 281 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | 1 929 |
| Increase Decrease In Net Debt From Cash Flows | | -44 281 |
| Increase From Amortisation Charge For Year Intangible Assets | | 40 348 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 4 562 |
| Intangible Assets | 379 944 | 339 596 |
| Intangible Assets Gross Cost | 403 480 | |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 8 409 | 21 489 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 5 148 | 6 038 |
| Interest Paid Classified As Financing Activities | -13 557 | -27 527 |
| Interest Paid Classified As Operating Activities | 13 557 | 27 527 |
| Interest Payable Similar Charges Finance Costs | 13 557 | 27 527 |
| Investments Fixed Assets | 1 678 398 | 1 678 398 |
| Investments In Subsidiaries | 1 678 398 | 1 678 398 |
| Issue Equity Instruments | 100 | |
| Net Cash Flows From Used In Financing Activities | -30 576 | -119 029 |
| Net Cash Flows From Used In Investing Activities | -1 747 470 | -15 268 |
| Net Cash Flows From Used In Operating Activities | 1 935 415 | 22 016 |
| Net Cash Generated From Operations | 1 935 415 | 104 052 |
| Net Cash Inflow Outflow From Operations Before Movements In Working Capital | 518 652 | 820 187 |
| Net Current Assets Liabilities | -1 678 298 | -1 678 298 |
| Net Debt Funds | -517 973 | -562 254 |
| Number Shares Issued Fully Paid | 100 | 100 |
| Operating Profit Loss | 458 059 | 717 772 |
| Other Creditors | 12 031 | 9 644 |
| Other Departments Average Number Employees | 4 | 4 |
| Other Payables Accrued Expenses | 197 859 | 181 213 |
| Other Remaining Borrowings | 633 830 | 542 414 |
| Par Value Share | | 1 |
| Payments Finance Lease Liabilities Classified As Financing Activities | -17 119 | -43 502 |
| Pension Costs Defined Contribution Plan | 22 204 | 45 974 |
| Percentage Class Share Held In Subsidiary | 100 | 100 |
| Prepayments | 275 554 | 361 856 |
| Proceeds From Issuing Shares | 100 | |
| Proceeds From Sales Property Plant Equipment | | 6 000 |
| Profit Loss | 364 264 | 48 000 |
| Profit Loss Attributable To Owners Parent | 364 264 | 589 111 |
| Profit Loss On Ordinary Activities Before Tax | 444 502 | 690 245 |
| Property Plant Equipment Gross Cost | 93 050 | 93 050 |
| Provisions For Liabilities Balance Sheet Subtotal | 13 588 | -23 200 |
| Purchase Property Plant Equipment | -25 698 | -21 268 |
| Raw Materials Consumables | 1 372 800 | 1 447 728 |
| Social Security Costs | 58 267 | 108 146 |
| Staff Costs Employee Benefits Expense | 646 814 | 1 239 642 |
| Taxation Social Security Payable | 41 159 | 34 466 |
| Tax Expense Credit Applicable Tax Rate | 84 455 | 131 147 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | -6 550 | -1 282 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 4 131 | 6 120 |
| Tax Increase Decrease From Other Tax Effects Tax Reconciliation | | 1 937 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 80 238 | 101 134 |
| Total Assets Less Current Liabilities | 390 117 | 922 862 |
| Total Borrowings | 12 165 | 40 587 |
| Total Operating Lease Payments | 33 075 | 25 686 |
| Trade Creditors Trade Payables | 2 914 783 | 3 135 678 |
| Trade Debtors Trade Receivables | 3 308 745 | 4 008 722 |
| Turnover Revenue | 9 385 955 | 17 657 481 |
| Wages Salaries | 566 343 | 1 085 522 |
| Director Remuneration | | 16 387 |
(29 pages)