| Profit & Loss |
| Date of Accounts |
2020-03-31 | 2021-03-31 | 2022-03-31 | 2023-03-31 |
| Currency |
| | | |
|
| Balance Sheet |
| Cash Bank On Hand | 3 304 785 | 1 529 929 | 6 172 728 | 6 439 501 |
| Current Assets | 19 012 248 | 15 140 136 | 22 692 468 | 26 094 579 |
| Debtors | 6 411 730 | 5 044 165 | 6 297 574 | 8 048 579 |
| Net Assets Liabilities | 6 232 431 | 5 654 941 | 6 382 466 | 11 665 537 |
| Other Debtors | 11 717 | 12 284 | 46 597 | 4 957 |
| Property Plant Equipment | 246 446 | 220 969 | 7 300 668 | 7 713 912 |
| Total Inventories | 9 295 733 | 8 566 042 | 10 222 166 | 11 606 499 |
|
| Other Financial Data |
| Audit Fees Expenses | 19 900 | 21 100 | 23 000 | 25 000 |
| Other Non-audit Services Fees | 58 600 | 97 031 | | |
| Other Taxation Advisory Services Fees | 575 | 421 | | |
| Accrued Liabilities Deferred Income | 601 604 | 814 356 | 1 489 840 | 2 560 823 |
| Accumulated Amortisation Impairment Intangible Assets | 2 575 000 | 2 850 000 | 3 800 000 | |
| Accumulated Depreciation Impairment Property Plant Equipment | 143 252 | 181 502 | 247 332 | 345 303 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 12 773 | | 545 873 |
| Administrative Expenses | 2 688 635 | 3 616 027 | 3 360 652 | 2 606 551 |
| Amortisation Expense Intangible Assets | 950 000 | 1 576 250 | 950 000 | |
| Amounts Owed By Group Undertakings | 1 887 | 607 682 | 433 233 | 672 666 |
| Amounts Owed To Group Undertakings | 8 538 608 | 3 412 058 | 8 660 870 | 10 393 463 |
| Average Number Employees During Period | 7 | 9 | 21 | 19 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 31 657 | 6 331 | | |
| Corporation Tax Payable | 302 140 | | | 1 081 534 |
| Corporation Tax Recoverable | | 324 205 | 252 622 | |
| Cost Sales | 15 803 817 | 17 492 814 | 16 950 720 | 23 260 336 |
| Creditors | 4 789 940 | 4 737 500 | 11 737 500 | 5 484 277 |
| Current Tax For Period | 538 740 | -129 205 | -252 622 | 1 076 313 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | | 96 554 | 137 886 |
| Depreciation Expense Property Plant Equipment | | | 76 042 | 132 629 |
| Finance Lease Liabilities Present Value Total | 52 360 | 52 359 | | 39 833 |
| Finance Lease Payments Owing Minimum Gross | 60 412 | 52 359 | | 43 256 |
| Finished Goods Goods For Resale | 9 295 733 | 8 566 042 | 10 222 166 | 11 606 499 |
| Fixed Assets | 4 375 283 | 1 374 807 | 8 104 506 | 8 517 750 |
| Further Item Creditors Component Total Creditors | 4 737 580 | 4 737 500 | 11 737 500 | 5 444 444 |
| Further Item Interest Expense Component Total Interest Expense | 6 244 | | 23 | |
| Further Item Operating Income Gain Income Statement Item Component Operating Profit Loss | | -263 550 | | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 58 573 | 60 037 | 34 045 | |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | 16 570 | -9 847 | -7 349 | -11 375 |
| Gain Loss From Fair Value Adjustment Investment Property Recognised In Profit Or Loss | | | 405 204 | |
| Gain Loss On Disposals Property Plant Equipment | | | | 5 109 |
| Gross Profit Loss | 5 705 968 | 3 388 529 | 3 959 512 | 9 584 359 |
| Impairment Loss Reversal On Investments | | | -405 204 | |
| Increase From Amortisation Charge For Year Intangible Assets | | 1 576 250 | | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 38 250 | | 132 629 |
| Intangible Assets | 3 925 000 | 950 000 | | |
| Intangible Assets Gross Cost | 6 500 000 | 3 800 000 | 3 800 000 | |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 979 | 858 | 260 | 653 |
| Interest Income On Bank Deposits | 495 | 104 | 29 | 981 |
| Interest Paid To Group Undertakings | 244 328 | 214 893 | 434 952 | 485 131 |
| Interest Payable Similar Charges Finance Costs | 251 551 | 215 751 | 435 235 | 485 784 |
| Investment Property | | | 600 000 | 600 000 |
| Investment Property Fair Value Model | | | 600 000 | |
| Investments Fixed Assets | 203 837 | 203 838 | 203 838 | 203 838 |
| Investments In Subsidiaries | 203 837 | 203 838 | 203 838 | 203 838 |
| Net Current Assets Liabilities | 6 647 088 | 9 017 634 | 10 112 014 | 8 866 504 |
| Net Finance Income Costs | | | 2 628 | 5 246 |
| Operating Profit Loss | 3 017 333 | -491 048 | 598 860 | 6 977 808 |
| Other Creditors | 1 925 000 | 13 404 | 2 873 | 161 |
| Other Disposals Decrease In Amortisation Impairment Intangible Assets | | 1 301 250 | | |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | | 34 658 |
| Other Disposals Intangible Assets | | 2 700 000 | | |
| Other Disposals Property Plant Equipment | | | | 34 658 |
| Other Interest Income | | | 2 599 | 4 265 |
| Other Interest Receivable Similar Income Finance Income | 495 | 104 | 2 628 | 5 246 |
| Other Taxation Social Security Payable | 36 017 | 338 049 | 1 010 683 | 1 445 156 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 12 672 | 93 929 | 35 437 | 35 011 |
| Percentage Class Share Held In Subsidiary | | 100 | | 100 |
| Prepayments Accrued Income | 205 109 | 342 612 | 332 986 | 498 545 |
| Profit Loss | 2 227 537 | -577 490 | 727 525 | 5 283 071 |
| Profit Loss On Ordinary Activities Before Tax | 2 766 277 | -706 695 | 571 457 | 6 497 270 |
| Property Plant Equipment Gross Cost | 389 698 | 402 471 | 7 548 000 | 8 059 215 |
| Social Security Costs | 52 441 | 46 168 | 104 438 | 140 821 |
| Staff Costs Employee Benefits Expense | 527 786 | 626 902 | 1 132 132 | 1 360 155 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | | 96 554 | 234 440 |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | | | -19 565 | |
| Tax Expense Credit Applicable Tax Rate | 525 593 | -134 272 | 108 577 | 1 234 481 |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | | -257 843 | -75 201 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | 5 728 | 4 678 | -28 396 | 56 220 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 7 419 | 389 | 2 029 | -1 301 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 538 740 | -129 205 | -156 068 | 1 214 199 |
| Total Assets Less Current Liabilities | 11 022 371 | 10 392 441 | 18 216 520 | 17 384 254 |
| Total Operating Lease Payments | 63 989 | 75 165 | 75 025 | 35 327 |
| Trade Creditors Trade Payables | 953 739 | 1 492 276 | 1 416 188 | 1 743 515 |
| Trade Debtors Trade Receivables | 6 193 017 | 3 757 382 | 5 232 136 | 6 872 411 |
| Transfers To From Retained Earnings Increase Decrease In Equity | | | 331 823 | |
| Turnover Revenue | 21 509 785 | 20 881 343 | 20 910 232 | 32 844 695 |
| Wages Salaries | 462 673 | 486 805 | 992 257 | 1 184 323 |
| Company Contributions To Defined Benefit Plans Directors | 3 420 | 83 469 | 16 563 | 11 700 |
| Director Remuneration | 114 000 | 117 821 | 320 443 | 367 435 |
| Director Remuneration Benefits Including Payments To Third Parties | 117 420 | 201 290 | 337 006 | 379 135 |
(26 pages)