| Profit & Loss |
| Date of Accounts |
2020-05-31 | 2021-05-31 | 2022-05-31 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | 264 | 264 | 264 |
| Current Assets | 7 539 767 | 8 395 301 | 8 512 726 |
| Debtors | 2 495 995 | 796 254 | 944 176 |
| Net Assets Liabilities | 4 775 384 | 5 135 399 | 5 352 180 |
| Other Debtors | 21 555 | 6 384 | 391 070 |
| Property Plant Equipment | 2 150 874 | 2 044 895 | 2 672 261 |
| Total Inventories | 5 043 508 | 7 598 783 | 7 568 286 |
|
| Other Financial Data |
| Audit Fees Expenses | 5 376 | 6 245 | 7 380 |
| Accrued Liabilities Deferred Income | | 320 995 | 340 309 |
| Accumulated Amortisation Impairment Intangible Assets | 700 000 | 700 000 | |
| Accumulated Depreciation Impairment Property Plant Equipment | 972 487 | 1 165 066 | 1 205 591 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | | 838 003 |
| Administrative Expenses | 4 500 076 | 4 980 838 | 5 399 714 |
| Average Number Employees During Period | 97 | 97 | 96 |
| Bank Borrowings | 142 800 | 160 800 | 638 747 |
| Bank Borrowings Overdrafts | 767 159 | 642 831 | 506 641 |
| Banking Arrangements Classified As Cash Cash Equivalents | | -2 002 269 | -2 732 587 |
| Bank Overdrafts | 1 703 354 | 2 002 269 | 2 732 587 |
| Cash Cash Equivalents Cash Flow Value | -1 703 090 | -2 002 005 | -2 732 323 |
| Cash Receipts From Sales Interests In Associates | | -1 913 422 | |
| Comprehensive Income Expense | 746 155 | 1 827 015 | 1 307 781 |
| Corporation Tax Payable | 46 797 | 454 108 | 575 119 |
| Cost Sales | 43 757 287 | 56 323 937 | 65 622 994 |
| Creditors | 767 159 | 642 831 | 506 641 |
| Current Tax For Period | 210 885 | 454 107 | 348 501 |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | -932 | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | 1 816 | -7 289 |
| Depreciation Expense Property Plant Equipment | 189 116 | 192 579 | 189 324 |
| Depreciation Impairment Expense Property Plant Equipment | | 192 579 | 189 324 |
| Dividend Per Share Interim | | 733 500 | 545 500 |
| Dividends Paid | 982 000 | 1 467 000 | 1 091 000 |
| Dividends Paid On Shares Interim | | 1 467 000 | 1 091 000 |
| Finished Goods Goods For Resale | | 7 598 783 | 7 568 286 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | 106 328 | 164 884 |
| Further Item Interest Expense Component Total Interest Expense | | 1 513 | 1 048 |
| Further Item Tax Increase Decrease Component Adjusting Items | | -364 | -363 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 993 549 | 163 034 | 200 169 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -1 835 575 | -213 681 | 147 921 |
| Gain Loss In Cash Flows From Change In Inventories | | 2 555 275 | -30 497 |
| Gain Loss On Disposals Property Plant Equipment | | | -21 314 |
| Government Grant Income | 384 312 | 418 795 | 8 035 |
| Gross Profit Loss | 5 178 230 | 6 922 803 | 7 130 446 |
| Income Taxes Paid Refund Classified As Operating Activities | -240 000 | -434 348 | -227 119 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 1 154 717 | -298 915 | 730 318 |
| Increase Decrease In Current Tax Due To Changes In Accounting Policies Errors | | 930 | -371 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | 930 | -371 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 192 579 | 189 324 |
| Intangible Assets Gross Cost | 700 000 | 700 000 | |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | | 75 379 | 89 097 |
| Interest Paid Classified As Operating Activities | -110 373 | -76 892 | -90 145 |
| Interest Payable Similar Charges Finance Costs | 110 373 | 76 892 | 90 145 |
| Net Cash Generated From Operations | -1 710 421 | 52 583 | -1 631 812 |
| Net Current Assets Liabilities | 3 439 135 | 3 782 617 | 3 228 553 |
| Operating Profit Loss | | 2 360 760 | 1 738 767 |
| Other Creditors | 857 975 | 369 915 | 406 840 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | 148 799 |
| Other Disposals Property Plant Equipment | | | 170 112 |
| Other Operating Income Format1 | 384 312 | 418 795 | 8 035 |
| Other Taxation Social Security Payable | 452 617 | 711 830 | 143 121 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 65 327 | 156 051 | 136 210 |
| Prepayments Accrued Income | | 94 525 | 107 871 |
| Profit Loss | 746 155 | 1 827 015 | 1 307 781 |
| Profit Loss On Ordinary Activities Before Tax | 952 093 | 2 283 868 | 1 648 622 |
| Property Plant Equipment Gross Cost | 3 123 361 | 3 209 961 | 3 877 852 |
| Purchase Property Plant Equipment | -41 540 | -86 600 | -838 003 |
| Social Security Costs | 259 294 | 321 931 | 325 725 |
| Staff Costs Employee Benefits Expense | 3 088 754 | 3 523 557 | 3 685 156 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | 49 282 | 41 993 |
| Tax Expense Credit Applicable Tax Rate | 180 898 | 433 935 | 313 238 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 2 643 | 665 | 737 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 205 938 | 456 853 | 340 841 |
| Total Assets Less Current Liabilities | 5 590 009 | 5 827 512 | 5 900 814 |
| Total Borrowings | 1 846 154 | 2 163 069 | 3 371 334 |
| Total Current Tax Expense Credit | 210 885 | 455 037 | 348 130 |
| Total Operating Lease Payments | 22 088 | 20 857 | 19 264 |
| Trade Creditors Trade Payables | 323 300 | 581 353 | 954 091 |
| Trade Debtors Trade Receivables | 153 994 | 308 726 | 445 235 |
| Turnover Revenue | 48 935 517 | 63 246 740 | 72 753 440 |
| Wages Salaries | 2 764 133 | 3 045 575 | 3 223 221 |
| Company Contributions To Defined Benefit Plans Directors | | 3 846 | 3 846 |
| Director Remuneration | 20 563 | 23 020 | 19 307 |
| Director Remuneration Benefits Including Payments To Third Parties | | 26 866 | 23 153 |
| Fees For Non-audit Services | 869 | | |
| Company Contributions To Money Purchase Plans Directors | 3 846 | 3 846 | |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 1 | 1 | |
| Accrued Liabilities | 187 170 | 320 995 | |
| Additional Provisions Increase From New Provisions Recognised In Profit Or Loss | | 1 816 | |
| Applicable Tax Rate | 19 | 19 | |
| Depreciation Amortisation Expense | 189 116 | 192 579 | |
| Dividends Paid Classified As Financing Activities | -57 000 | -92 000 | |
| Dividends Paid On Shares Final | 982 000 | 1 467 000 | |
| Fixed Assets | 2 150 874 | 2 044 895 | |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | -1 300 865 | 2 555 275 | |
| Interest Expense On Bank Loans Similar Borrowings | 26 060 | 19 096 | |
| Interest Expense On Bank Overdrafts | 84 313 | 56 283 | |
| Merchandise | 5 043 508 | 7 598 783 | |
| Net Cash Flows From Used In Financing Activities | 163 791 | -351 508 | |
| Net Cash Flows From Used In Investing Activities | 41 540 | 86 600 | |
| Net Cash Flows From Used In Operating Activities | -1 360 048 | 563 823 | |
| Number Shares Issued Fully Paid | | 2 | |
| Other Deferred Tax Expense Credit | -4 947 | 1 816 | |
| Par Value Share | | 1 | |
| Prepayments | 20 405 | 94 525 | |
| Provisions | 47 466 | 49 282 | |
| Provisions For Liabilities Balance Sheet Subtotal | 47 466 | 49 282 | |
| Repayments Borrowings Classified As Financing Activities | -106 791 | -106 328 | |
| Total Additions Including From Business Combinations Property Plant Equipment | | 86 600 | |
(30 pages)