| Profit & Loss |
| Date of Accounts |
2019-10-31 | 2020-10-31 | 2021-10-31 | 2022-10-31 |
| Currency |
| | | |
|
| Balance Sheet |
| Cash Bank On Hand | | | 91 162 | |
| Other Debtors | 582 | 54 564 | 519 550 | 630 908 |
| Property Plant Equipment | 1 509 053 | 1 480 538 | 1 491 689 | 1 494 518 |
| Total Inventories | | 2 552 618 | 3 252 601 | |
|
| Other Financial Data |
| Accrued Liabilities Deferred Income | 15 818 | 22 161 | 16 393 | 27 703 |
| Accumulated Amortisation Impairment Intangible Assets | | | 77 583 | 155 166 |
| Accumulated Depreciation Impairment Property Plant Equipment | 282 747 | 321 355 | 331 280 | 354 060 |
| Acquired Through Business Combinations Intangible Assets | | | 387 913 | |
| Additions Other Than Through Business Combinations Intangible Assets | | | 7 141 | |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 27 717 | 50 300 | 42 826 |
| Administrative Expenses | | 3 548 024 | 4 239 368 | 5 084 904 |
| Amortisation Expense Intangible Assets | | | 80 933 | |
| Amounts Owed To Group Undertakings | 14 984 | 12 385 | 774 924 | 19 047 |
| Average Number Employees During Period | 3 | 3 | 3 | 3 |
| Bank Borrowings | 490 965 | 441 540 | 393 996 | 341 259 |
| Bank Borrowings Overdrafts | 441 965 | 804 293 | 785 336 | 781 463 |
| Bank Overdrafts | | 754 293 | 731 869 | 195 566 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 37 474 | 327 153 | 236 441 | 289 979 |
| Cash Cash Equivalents | 166 426 | 3 485 | 152 529 | -150 012 |
| Cash Cash Equivalents Cash Flow Value | | 3 485 | 91 162 | -195 566 |
| Cash Receipts From Repayment Other Loans Advances Classified As Investing Activities | -228 334 | 53 213 | 465 755 | 37 798 |
| Corporation Tax Payable | | 93 661 | 42 200 | 71 200 |
| Cost Sales | | 9 133 824 | 12 585 288 | 13 409 087 |
| Creditors | | 145 562 | 1 146 627 | 509 115 |
| Current Tax For Period | | 96 000 | 262 210 | 329 500 |
| Deferred Tax Asset Debtors | | | | 2 824 |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | | -421 | 8 324 |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | 27 175 | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | -3 040 | -33 190 | -39 268 |
| Dividends Paid Classified As Financing Activities | | | -85 000 | -784 144 |
| Dividends Paid To Owners Parent Classified As Financing Activities | | | -85 000 | -784 144 |
| Dividends Received Classified As Investing Activities | -610 000 | -360 000 | -500 000 | -1 640 000 |
| Finance Lease Liabilities Present Value Total | 6 842 | 351 266 | 11 505 | 46 911 |
| Finance Lease Payments Owing Minimum Gross | 24 511 | 18 382 | 14 243 | 374 668 |
| Finished Goods Goods For Resale | | 1 961 625 | 2 464 608 | 3 095 877 |
| Further Item Tax Increase Decrease Component Adjusting Items | | | 15 546 | 14 741 |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | | 24 776 | 116 038 | |
| Gain Loss On Disposals Intangible Assets | | | -6 951 | |
| Gain Loss On Disposals Property Plant Equipment | | 58 154 | 66 946 | |
| Government Grant Income | | 793 053 | 41 813 | |
| Gross Profit Loss | | 3 346 245 | 5 496 537 | |
| Income Taxes Paid Refund Classified As Operating Activities | | -1 150 | -119 293 | -243 990 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | -7 762 | -380 | -25 905 |
| Increase From Amortisation Charge For Year Intangible Assets | | | 1 770 | 77 583 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 52 560 | 32 004 | 32 148 |
| Intangible Assets | | | 310 330 | 232 747 |
| Intangible Assets Gross Cost | | | 387 913 | |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | | 18 667 | 13 506 | |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | | 31 747 | 29 005 | |
| Interest Paid Classified As Operating Activities | | -19 617 | -14 170 | -23 658 |
| Interest Payable Similar Charges Finance Costs | 29 212 | 19 617 | 14 170 | 23 658 |
| Interest Received Classified As Investing Activities | | -588 | -5 852 | -10 563 |
| Investments Fixed Assets | 500 | 500 | 658 832 | 3 500 |
| Investments In Subsidiaries | 500 | 500 | 658 832 | 3 500 |
| Net Cash Generated From Operations | | 368 036 | -898 428 | 946 869 |
| Net Finance Income Costs | 610 758 | 360 588 | 505 852 | 1 650 563 |
| Operating Profit Loss | | 591 274 | 1 298 982 | |
| Other Cash Inflow Outflow Classified As Investing Activities | -758 | -588 | | |
| Other Creditors | 79 740 | | | 54 759 |
| Other Disposals Decrease In Amortisation Impairment Intangible Assets | | | 1 770 | |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 13 952 | 22 079 | 9 368 |
| Other Disposals Intangible Assets | | | 7 141 | |
| Other Disposals Property Plant Equipment | | 17 624 | 29 224 | 17 217 |
| Other Interest Receivable Similar Income Finance Income | | 588 | 5 852 | 10 563 |
| Other Remaining Borrowings | | | 150 000 | 30 000 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 1 207 | 1 548 | 375 | 212 |
| Percentage Class Share Held In Subsidiary | | 100 | 100 | |
| Prepayments Accrued Income | 5 522 | 7 918 | 112 436 | 134 213 |
| Proceeds From Sales Property Plant Equipment | | -8 600 | -13 800 | -12 500 |
| Profit Loss | | 451 353 | 1 005 715 | 1 111 029 |
| Profit Loss Attributable To Owners Parent | 702 125 | | | |
| Profit Loss On Ordinary Activities Before Tax | | 536 551 | 1 261 530 | |
| Property Plant Equipment Gross Cost | 1 791 800 | 1 801 893 | 1 822 969 | 1 848 578 |
| Purchase Property Plant Equipment | -1 750 | -27 717 | -50 300 | |
| Raw Materials Consumables | | 583 323 | 771 153 | |
| Research Development Expense Recognised In Profit Or Loss | | 72 601 | 164 647 | |
| Social Security Costs | 8 781 | 10 587 | 1 044 | |
| Staff Costs Employee Benefits Expense | 67 607 | 76 135 | 23 286 | 23 009 |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | | -39 876 | -45 365 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | | 2 998 | 3 068 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | | 2 493 | 1 004 |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | | | | -11 108 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 4 600 | -4 350 | 49 200 | 35 500 |
| Total Borrowings | | 804 293 | 905 336 | 811 463 |
| Total Current Tax Expense Credit | | 88 238 | 261 830 | 303 595 |
| Total Deferred Tax Expense Credit | | -3 040 | -6 015 | -39 268 |
| Trade Creditors Trade Payables | 7 585 | 722 084 | 114 203 | 1 163 845 |
| Trade Debtors Trade Receivables | | 1 277 013 | 1 683 015 | 2 393 913 |
| Turnover Revenue | | 12 480 069 | 18 081 825 | |
| Wages Salaries | 57 619 | 64 000 | 21 867 | 19 550 |
(32 pages)