| Profit & Loss |
| Date of Accounts |
2020-04-30 | 2021-04-30 |
| Currency |
| |
|
| Balance Sheet |
| Cash Bank On Hand | 409 199 | 945 591 |
| Current Assets | 2 537 204 | 3 650 006 |
| Debtors | 1 074 581 | 1 522 281 |
| Net Assets Liabilities | 956 708 | 1 259 299 |
| Other Debtors | 4 000 | |
| Property Plant Equipment | 72 253 | 61 413 |
| Total Inventories | 1 053 424 | 1 182 134 |
|
| Other Financial Data |
| Accumulated Amortisation Impairment Intangible Assets | 4 240 | 8 865 |
| Accumulated Depreciation Impairment Property Plant Equipment | 322 022 | 322 491 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 12 904 |
| Administration Support Average Number Employees | 5 | 6 |
| Administrative Expenses | 1 621 334 | 1 766 806 |
| Amortisation Expense Intangible Assets | 4 240 | 4 625 |
| Amortisation Rate Used For Intangible Assets | | 25 |
| Amounts Owed To Group Undertakings | 263 099 | 412 822 |
| Applicable Tax Rate | 19 | 19 |
| Assumed Rate Increase Pensionable Salaries | 3 | 3 |
| Assumed Rate Increase Pensions In Payment Deferred Pensions | 2 | 3 |
| Average Number Employees During Period | 29 | 28 |
| Cash Cash Equivalents Cash Flow Value | 409 199 | 945 591 |
| Cash Cash Equivalents Held In Defined Benefit Plan Fair Value | 13 000 | 15 000 |
| Comprehensive Income Expense | 29 996 | 602 591 |
| Corporation Tax Payable | 44 196 | 94 230 |
| Cost Sales | 5 857 718 | 7 879 674 |
| Creditors | 1 272 974 | 2 278 459 |
| Current Service Cost Defined Benefit Plan | -75 000 | -76 000 |
| Current Tax For Period | 44 195 | 94 230 |
| Debt Securities Held In Defined Benefit Plan Fair Value | 750 000 | 793 000 |
| Decrease In Assets Defined Benefit Plan From Benefits Paid | | 209 000 |
| Decrease Increase In Liabilities Defined Benefit Plan From Remeasurement | | -48 000 |
| Deferred Tax Asset Debtors | 72 272 | 32 604 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -334 | -1 959 |
| Deferred Tax Liabilities | 13 655 | 11 696 |
| Deficit Surplus In Defined Benefit Plan | 1 728 900 | 780 000 |
| Depreciation Expense Property Plant Equipment | 30 092 | 23 744 |
| Discount Rate Used Defined Benefit Plan | 2 | 2 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 23 275 |
| Disposals Property Plant Equipment | | 23 275 |
| Distribution Average Number Employees | 24 | 22 |
| Dividends Paid | | 300 000 |
| Dividends Paid Classified As Financing Activities | | 300 000 |
| Dividends Paid On Shares | | 300 000 |
| Equity Securities Held In Defined Benefit Plan Fair Value | 3 560 000 | 4 366 000 |
| Fair Value Assets Defined Benefit Plan | 4 323 000 | 5 174 000 |
| Finished Goods | 1 053 424 | 1 182 134 |
| Fixed Assets | 86 513 | 71 048 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 82 448 | 89 144 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -460 665 | 805 728 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 68 765 | -447 700 |
| Gain Loss In Cash Flows From Change In Inventories | 167 992 | -128 710 |
| Gain Loss In Cash Flows From Change In Retirement Benefit Obligations | 8 600 | -59 028 |
| Gain Loss On Disposals Property Plant Equipment | | 3 078 |
| Gain Loss On Remeasurement From Changes In Assumptions Underlying Present Value Defined Benefit Plan Liabilities | 582 660 | 37 440 |
| Gross Profit Loss | 1 824 842 | 2 249 615 |
| Income Expense Recognised Directly In Equity | | -300 000 |
| Income Taxes Paid Refund Classified As Operating Activities | 52 518 | 44 196 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 222 400 | 536 392 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | -1 | |
| Increase Decrease In Existing Provisions | | -1 959 |
| Increase Decrease In Finance Costs From Defined Benefit Plans | -19 000 | -27 000 |
| Increase Decrease In Liabilities Defined Benefit Plan From Past Service Cost Gains Losses Arising From Settlements | | 40 000 |
| Increase Decrease In Net Debt From Cash Flows | | -386 669 |
| Increase From Amortisation Charge For Year Intangible Assets | | 4 625 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 23 744 |
| Increase In Assets Defined Benefit Plan From Contributions By Employer | | 204 000 |
| Increase In Assets Defined Benefit Plan From Return On Assets Net Interest Income | | 936 000 |
| Intangible Assets | 14 260 | 9 635 |
| Intangible Assets Gross Cost | | 18 500 |
| Interest Expense On Liabilities Defined Benefit Plan | 4 180 | 5 940 |
| Interest Paid Classified As Operating Activities | 4 698 | |
| Interest Payable Similar Charges Finance Costs | 4 698 | 5 940 |
| Key Management Personnel Compensation Total | 134 999 | 136 516 |
| Liabilities Defined Benefit Plan Present Value | 6 052 000 | 5 954 000 |
| Net Cash Flows From Used In Financing Activities | 263 099 | -150 277 |
| Net Cash Flows From Used In Investing Activities | -29 359 | -9 826 |
| Net Cash Flows From Used In Operating Activities | -11 340 | 696 495 |
| Net Cash Generated From Operations | 45 876 | 740 691 |
| Net Current Assets Liabilities | 1 264 230 | 1 371 547 |
| Net Debt Funds | -146 100 | -532 769 |
| Net Deferred Tax Liability Asset | -58 617 | -20 908 |
| Number Shares Issued Fully Paid | 180 000 | 180 000 |
| Operating Profit Loss | 226 852 | 545 110 |
| Other Comprehensive Income Expense Net Tax | -148 297 | 155 692 |
| Other Finance Costs | 518 | |
| Other Operating Income Format1 | 39 844 | 87 821 |
| Other Remaining Operating Income | 39 844 | 87 821 |
| Other Taxation Social Security Payable | 133 007 | 84 920 |
| Par Value Share | | 1 |
| Past Service Cost Defined Benefit Plan | | 40 000 |
| Pension Costs Defined Benefit Plan | -94 000 | -143 000 |
| Pension Costs Defined Contribution Plan | 76 396 | 102 624 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 76 396 | 102 624 |
| Prepayments Accrued Income | 27 644 | 29 624 |
| Proceeds From Repayment Loans Advances To Group Undertakings Classified As Financing Activities | 263 099 | 149 723 |
| Proceeds From Sales Property Plant Equipment | | 3 078 |
| Profit Loss | 178 293 | 446 899 |
| Profit Loss On Ordinary Activities Before Tax | 222 154 | 539 170 |
| Property Plant Equipment Gross Cost | 394 275 | 383 904 |
| Provisions | 13 655 | 11 696 |
| Purchase Intangible Assets | 18 500 | |
| Purchase Property Plant Equipment | 10 859 | 12 904 |
| Retirement Benefit Obligations Surplus | 380 380 | 171 600 |
| Return On Assets Benefit Plan | 192 000 | 936 000 |
| Return On Reimbursement Rights Assets In Benefit Plan | 107 000 | 68 000 |
| Revenue From Sale Goods | 7 682 560 | 10 129 289 |
| Social Security Costs | 52 428 | 59 927 |
| Staff Costs Employee Benefits Expense | 734 151 | 801 170 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 13 655 | 11 696 |
| Tax Decrease From Utilisation Tax Losses | | 7 620 |
| Tax Expense Credit Applicable Tax Rate | 42 209 | 102 442 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | -1 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 19 | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 43 861 | 92 271 |
| Total Assets Less Current Liabilities | 1 350 743 | 1 442 595 |
| Trade Creditors Trade Payables | 752 482 | 1 600 927 |
| Trade Debtors Trade Receivables | 970 665 | 1 460 053 |
| Turnover Revenue | 7 682 560 | 10 129 289 |
| Wages Salaries | 605 327 | 638 619 |
(31 pages)