| Profit & Loss |
| Date of Accounts |
2021-05-31 | 2022-05-31 | 2023-05-31 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | 1 042 631 | 1 103 938 | 622 607 |
| Current Assets | 4 284 309 | 4 474 387 | 5 547 128 |
| Debtors | 1 606 344 | 1 979 907 | 3 015 802 |
| Net Assets Liabilities | 4 258 401 | 4 381 010 | 4 668 354 |
| Other Debtors | 5 380 | 79 989 | |
| Total Inventories | 2 071 920 | 1 756 084 | |
|
| Other Financial Data |
| Audit Fees Expenses | | 1 000 | 7 500 |
| Accrued Liabilities Deferred Income | 91 902 | 117 096 | 1 127 |
| Accumulated Amortisation Impairment Intangible Assets | 860 433 | 45 454 | |
| Accumulated Depreciation Impairment Property Plant Equipment | 27 389 | 4 889 | |
| Acquired Through Business Combinations Intangible Assets | | 449 279 | |
| Acquired Through Business Combinations Property Plant Equipment | | 7 189 | |
| Additions Other Than Through Business Combinations Intangible Assets | | 36 942 | |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 10 077 | |
| Administrative Expenses | 2 195 706 | 11 048 | 16 790 |
| Amounts Owed By Group Undertakings | | 1 899 918 | 858 |
| Amounts Owed To Group Undertakings | | 201 | |
| Bank Borrowings | 750 000 | 750 000 | |
| Bank Borrowings Overdrafts | 750 000 | 140 858 | |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 72 511 | 56 860 | |
| Cash Cash Equivalents | 3 257 960 | 4 311 349 | |
| Cash Cash Equivalents Cash Flow Value | 1 042 631 | 1 103 938 | 622 607 |
| Corporation Tax Payable | 1 050 | 94 251 | 310 030 |
| Cost Sales | 15 582 336 | 18 735 152 | |
| Creditors | 1 050 | 18 519 | 818 898 |
| Current Asset Investments | 1 635 334 | 1 390 542 | 1 908 719 |
| Current Tax For Period | 83 772 | 74 726 | |
| Deferred Tax Expense Credit From Unrecognised Tax Loss Or Credit | | 1 797 | |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | 2 303 | -506 | |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | 14 958 | | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | 89 891 | -1 791 | -15 848 |
| Distribution Costs | 801 335 | 677 558 | |
| Dividend Income | 10 326 | 22 529 | 22 595 |
| Dividend Income From Financial Assets Fair Value Through Profit Or Loss | 10 326 | 22 529 | |
| Dividends Paid | | 50 000 | 60 000 |
| Dividends Paid Classified As Financing Activities | -51 000 | -50 000 | |
| Dividends Paid On Shares Interim | | 50 000 | 60 000 |
| Dividends Received Classified As Investing Activities | -10 326 | -22 529 | -22 595 |
| Equity Securities Held | 70 020 | 20 020 | |
| Finance Lease Liabilities Present Value Total | 39 993 | 39 993 | |
| Finance Lease Payments Owing Minimum Gross | 10 886 | 39 993 | |
| Finished Goods Goods For Resale | 2 071 920 | 1 756 084 | |
| Further Item Deferred Expense Credit Component Total Deferred Tax Expense | 2 303 | -506 | |
| Further Item Tax Increase Decrease Component Adjusting Items | 3 076 | 5 254 | -3 168 |
| Gain Loss On Financial Assets Fair Value Through Profit Or Loss | | -256 424 | 260 562 |
| Impairment Loss Reversal On Investments | -382 977 | 306 424 | |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | 10 420 | 93 | |
| Increase From Amortisation Charge For Year Intangible Assets | | 45 454 | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 4 889 | |
| Intangible Assets | 98 126 | 101 897 | |
| Intangible Assets Gross Cost | 958 559 | 449 279 | |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 2 656 | 2 941 | |
| Interest Income | | 7 552 | 21 072 |
| Interest Income On Bank Deposits | 5 920 | 1 090 | 10 297 |
| Interest Paid Classified As Operating Activities | | -16 263 | |
| Interest Paid To Group Undertakings | 36 | | |
| Interest Payable Similar Charges Finance Costs | 28 058 | 16 263 | |
| Investments | 70 886 | 20 886 | 20 020 |
| Investments Fixed Assets | 70 886 | 20 886 | 20 020 |
| Investments In Subsidiaries | 866 | 866 | |
| Issue Equity Instruments | | 31 | |
| Net Current Assets Liabilities | | 4 455 868 | 4 728 230 |
| Net Finance Income Costs | 90 063 | 30 081 | 43 667 |
| Other Creditors | 362 554 | 624 561 | |
| Other Interest Income | | 6 462 | 10 775 |
| Other Remaining Borrowings | 50 000 | 50 000 | |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 198 653 | 23 809 | |
| Percentage Class Share Held In Subsidiary | | 100 | |
| Prepayments Accrued Income | 86 603 | 124 373 | |
| Profit Loss | 2 361 160 | -287 391 | 347 344 |
| Profit Loss On Ordinary Activities Before Tax | | -287 391 | 331 496 |
| Property Plant Equipment Gross Cost | 117 308 | 17 266 | |
| Social Security Costs | 135 108 | 150 941 | |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 95 744 | 95 744 | 79 896 |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | 74 728 | 93 | |
| Tax Expense Credit Applicable Tax Rate | | -54 604 | 66 299 |
| Tax Increase Decrease Arising From Group Relief Tax Reconciliation | | 3 245 | -2 833 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 304 | 48 721 | -60 932 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 201 344 | 75 274 | -15 848 |
| Total Assets Less Current Liabilities | | 4 476 754 | 4 748 250 |
| Total Borrowings | 50 000 | 190 858 | |
| Total Current Tax Expense Credit | 94 192 | 77 571 | |
| Total Deferred Tax Expense Credit | 107 152 | -2 297 | |
| Trade Creditors Trade Payables | 2 049 104 | 1 535 172 | |
| Trade Debtors Trade Receivables | 1 830 725 | 734 916 | |
| Transfers To From Non-current Assets Or Disposal Groups Held For Sale Property Plant Equipment | | 17 408 | |
| Turnover Revenue | 18 896 907 | 22 281 171 | |
(24 pages)