| Profit & Loss |
| Date of Accounts |
2019-12-31 | 2021-06-30 | 2022-06-30 | 2023-06-30 |
| Currency |
| | | |
|
| Balance Sheet |
| Cash Bank On Hand | 226 563 | 242 601 | 198 481 | 214 429 |
| Current Assets | 848 748 | 1 939 217 | 2 241 036 | 1 566 204 |
| Debtors | 304 272 | 1 318 255 | 1 327 999 | 830 773 |
| Net Assets Liabilities | 1 666 951 | 1 384 588 | 1 400 765 | 1 149 188 |
| Other Debtors | | 3 346 | 5 426 | |
| Property Plant Equipment | 1 323 806 | 80 849 | 76 970 | 56 455 |
| Total Inventories | 317 913 | 378 361 | 714 556 | 521 002 |
|
| Other Financial Data |
| Audit Fees Expenses | 7 200 | 10 271 | 6 500 | 9 000 |
| Accumulated Depreciation Impairment Property Plant Equipment | 957 257 | 738 418 | 764 488 | 776 509 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 38 204 | 22 191 | 7 856 |
| Administration Support Average Number Employees | 3 | 4 | 4 | 5 |
| Administrative Expenses | | | 1 219 011 | 1 060 042 |
| Amounts Owed By Related Parties | 1 177 | 942 496 | 553 100 | 405 661 |
| Amounts Owed To Related Parties | 304 515 | 241 | | |
| Average Number Employees During Period | 12 | 14 | 14 | 17 |
| Balances With Banks | 226 044 | 242 601 | 198 481 | 214 429 |
| Bank Borrowings | | 40 000 | 30 000 | 20 532 |
| Cash Cash Equivalents | 226 563 | 242 601 | | |
| Cash Cash Equivalents Cash Flow Value | 226 563 | 242 601 | 198 481 | |
| Cash On Hand | 519 | | | |
| Cost Sales | | | 1 948 190 | 2 340 006 |
| Creditors | 36 042 | 65 208 | 38 755 | 26 587 |
| Current Tax For Period | -8 302 | -24 547 | | |
| Deferred Income | | | 48 905 | 41 718 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | 12 733 | -264 | -3 511 |
| Deferred Tax Liabilities | | 12 733 | 12 469 | 8 958 |
| Depreciation Amortisation Expense | 46 502 | 40 978 | 26 070 | 28 371 |
| Depreciation Expense Property Plant Equipment | 46 502 | 40 978 | 26 070 | 28 371 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | -259 816 | | -16 350 |
| Disposals Property Plant Equipment | | -1 500 000 | | -16 350 |
| Distribution Costs | | | 45 423 | 42 212 |
| Dividends Paid | | -204 146 | | |
| Finance Lease Liabilities Present Value Total | 36 042 | 25 208 | 10 795 | 9 083 |
| Finished Goods Goods For Resale | 24 041 | 45 548 | 85 965 | 194 648 |
| Fixed Assets | 1 423 806 | 180 849 | 176 970 | 156 455 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | 50 000 | | |
| Further Item Debtors Component Total Debtors | 8 302 | 24 547 | | |
| Further Revenue Item Component Total Revenue | | 59 308 | | |
| Gain Loss From Fair Value Adjustment Investment Property Recognised In Profit Or Loss | 109 619 | | | |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 203 540 | -388 244 | -262 379 | 419 193 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -2 858 | 56 703 | 423 687 | -497 227 |
| Gain Loss In Cash Flows From Change In Deferred Items | | | 48 905 | -7 187 |
| Gain Loss In Cash Flows From Change In Inventories | -8 708 | 60 448 | 336 195 | -193 554 |
| Gain Loss On Disposals Property Plant Equipment | | 9 816 | | |
| Gross Profit Loss | | | 1 321 224 | 840 780 |
| Impairment Loss Reversal | 109 619 | | | |
| Income Taxes Paid Refund Classified As Operating Activities | -10 681 | -8 302 | -24 547 | |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -158 577 | 16 038 | -34 120 | 15 948 |
| Increase Decrease In Existing Provisions | | | | -3 510 |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | -34 473 | 24 314 | 64 570 | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 40 977 | 26 070 | 28 371 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | | 4 801 | 1 822 | 1 544 |
| Interest Expense On Financial Liabilities Fair Value Through Profit Or Loss | 12 072 | 1 188 | 648 | 1 590 |
| Interest Income On Bank Deposits | 260 | 3 950 | | |
| Interest Paid Classified As Financing Activities | | | -2 470 | -3 134 |
| Interest Paid Classified As Operating Activities | | | 2 470 | 3 134 |
| Interest Payable Similar Charges Finance Costs | 12 834 | -2 722 | 40 877 | -6 386 |
| Interest Received Classified As Investing Activities | 260 | 3 950 | | |
| Interest Received Classified As Operating Activities | 260 | 3 950 | | |
| Investments Fixed Assets | 100 000 | 100 000 | 100 000 | 100 000 |
| Investments In Subsidiaries | 100 000 | 100 000 | 100 000 | 100 000 |
| Loss On Financing Activities Due To Foreign Exchange Differences | 762 | -8 711 | 38 407 | -9 520 |
| Net Cash Flows From Used In Financing Activities | 41 463 | -1 416 283 | 369 898 | -17 014 |
| Net Cash Flows From Used In Investing Activities | -62 862 | 1 215 746 | -22 191 | |
| Net Cash Flows From Used In Operating Activities | -137 178 | 216 576 | -381 827 | 40 818 |
| Net Cash Generated From Operations | -147 859 | 208 274 | -406 374 | 40 818 |
| Net Cash Inflow Outflow From Operations Before Movements In Working Capital | 44 115 | -62 819 | 44 453 | -223 583 |
| Net Current Assets Liabilities | 279 187 | 1 281 680 | 1 275 019 | 1 028 279 |
| Operating Profit Loss | -52 670 | -55 725 | 82 860 | |
| Other Comprehensive Income Expense Net Tax | -102 526 | -1 223 105 | | |
| Other Creditors | 478 | 7 952 | 7 490 | |
| Other Departments Average Number Employees | 3 | 4 | 4 | 6 |
| Other Employee Expense | | | 7 988 | 5 459 |
| Other Interest Receivable Similar Income Finance Income | 260 | 3 950 | | |
| Other Operating Expenses Format2 | 125 602 | 566 107 | 515 003 | |
| Other Payables Accrued Expenses | 41 165 | 173 522 | 83 383 | 59 900 |
| Other Revenue | 2 243 | | | |
| Other Short-term Employee Benefits | | | 14 569 | 12 618 |
| Payments Finance Lease Liabilities Classified As Financing Activities | 39 456 | -16 544 | -19 257 | -4 412 |
| Pension Costs Defined Contribution Plan | 22 142 | 36 118 | 24 712 | 27 416 |
| Percentage Class Share Held In Subsidiary | 100 | 100 | 100 | 100 |
| Prepayments | 54 988 | 93 076 | 93 582 | 25 118 |
| Proceeds From Sales Property Plant Equipment | | 1 250 000 | | |
| Production Average Number Employees | 6 | 6 | 6 | 6 |
| Profit Loss | -103 444 | -78 217 | 16 177 | -251 577 |
| Profit Loss On Ordinary Activities Before Tax | -111 746 | -90 031 | 15 913 | -255 088 |
| Property Plant Equipment Gross Cost | 2 281 063 | 819 267 | 841 458 | 832 964 |
| Provisions | | | 12 469 | 8 959 |
| Provisions For Liabilities Balance Sheet Subtotal | | 12 733 | 12 469 | 8 959 |
| Purchase Property Plant Equipment | -63 122 | -38 204 | -22 191 | -7 856 |
| Raw Materials Consumables | 284 913 | 321 047 | 592 671 | 309 582 |
| Raw Materials Consumables Used | 985 274 | 1 252 543 | 2 012 760 | |
| Repayments Borrowings Classified As Financing Activities | | | -10 000 | -9 468 |
| Revenue From Sale Goods | 1 689 448 | 2 453 498 | 3 269 414 | 3 180 786 |
| Social Security Costs | 44 219 | 64 297 | 65 668 | 60 300 |
| Staff Costs Employee Benefits Expense | 489 393 | 774 195 | 723 361 | 662 670 |
| Taxation Social Security Payable | 25 232 | 51 886 | 89 702 | 24 404 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | -8 302 | -11 814 | -264 | -3 511 |
| Total Assets Less Current Liabilities | 1 702 993 | 1 462 529 | 1 451 989 | 1 184 734 |
| Total Borrowings | 36 042 | 65 208 | 38 755 | 26 587 |
| Total Operating Lease Payments | 14 004 | 13 198 | 23 103 | 34 580 |
| Trade Creditors Trade Payables | 176 165 | 400 337 | 715 742 | 392 820 |
| Trade Debtors Trade Receivables | 239 805 | 254 790 | 675 891 | 399 994 |
| Turnover Revenue | 1 691 691 | 2 512 806 | 3 269 414 | 3 180 786 |
| Unpaid Contributions To Pension Schemes | 2 697 | | | |
| Wages Salaries | 423 032 | 673 780 | 632 981 | 556 877 |
| Work In Progress | 8 959 | 11 766 | 35 920 | 16 772 |
| Company Contributions To Money Purchase Plans Directors | 7 501 | 11 442 | 5 964 | |
| Director Remuneration | 131 129 | 193 148 | 103 819 | |
(32 pages)