| Profit & Loss |
| Date of Accounts |
2021-05-31 | 2022-05-31 | 2023-05-31 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | 218 010 | 117 222 | 238 973 |
| Current Assets | 7 052 282 | 7 793 851 | 6 725 580 |
| Debtors | 2 564 112 | 2 063 316 | 1 492 477 |
| Net Assets Liabilities | 4 329 748 | 4 402 588 | 4 665 930 |
| Other Debtors | 177 178 | 141 214 | 14 534 |
| Property Plant Equipment | 1 073 637 | 1 052 632 | 1 071 754 |
| Total Inventories | 4 270 160 | 5 613 313 | 4 994 130 |
|
| Other Financial Data |
| Audit Fees Expenses | | 10 000 | 11 000 |
| Accrued Liabilities Deferred Income | | 975 497 | 273 860 |
| Accumulated Depreciation Impairment Property Plant Equipment | 1 202 932 | 1 399 713 | 1 500 685 |
| Additional Provisions Increase From New Provisions Recognised | | | 49 393 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 271 676 | 309 896 |
| Administration Support Average Number Employees | 18 | 24 | 22 |
| Administrative Expenses | | 2 393 041 | 2 347 655 |
| Amounts Owed To Group Undertakings Participating Interests | 5 397 | | |
| Applicable Tax Rate | | 19 | 20 |
| Average Number Employees During Period | 47 | 57 | 56 |
| Bank Borrowings Overdrafts | 347 573 | 785 044 | 212 715 |
| Bank Overdrafts | | 785 044 | 212 715 |
| Cash Cash Equivalents | | -667 822 | 26 258 |
| Cash Cash Equivalents Cash Flow Value | | -667 822 | 26 258 |
| Commitments For Acquisition Property Plant Equipment | | 34 650 | |
| Comprehensive Income Expense | | 72 840 | 263 342 |
| Corporation Tax Payable | | | 67 821 |
| Corporation Tax Recoverable | | 3 689 | |
| Cost Sales | | 7 648 287 | 10 087 481 |
| Creditors | 3 613 605 | 4 250 607 | 2 802 440 |
| Current Tax For Period | | 22 529 | 67 821 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | -15 081 | 49 393 |
| Deferred Tax Liabilities | | 137 257 | 186 650 |
| Depreciation Expense Property Plant Equipment | | 243 344 | 233 691 |
| Depreciation Rate Used For Property Plant Equipment | | 10 | 10 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 46 563 | 132 719 |
| Disposals Property Plant Equipment | | 95 900 | 189 802 |
| Distribution Costs | | 92 536 | 47 851 |
| Finance Lease Liabilities Present Value Total | | 41 103 | 115 204 |
| Finance Lease Payments Owing Minimum Gross | | 97 134 | 257 518 |
| Fixed Assets | 1 085 851 | 1 052 632 | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 136 000 | 34 000 | |
| Gain Loss In Cash Flows From Change In Accrued Items | | -50 079 | -728 137 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | 139 311 | -316 123 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | 501 681 | 610 839 |
| Gain Loss In Cash Flows From Change In Inventories | | -1 343 153 | 619 183 |
| Gain Loss On Disposals Property Plant Equipment | | 13 013 | 12 999 |
| Gain Loss On Non-financing Activities Due To Foreign Exchange Differences Recognised In Profit Or Loss | | -97 | |
| Gross Profit Loss | | 2 511 880 | 2 682 807 |
| Impairment Loss Financial Assets | | 12 214 | |
| Impairment Loss Reversal On Investments | | 12 214 | |
| Income Taxes Paid Refund Classified As Operating Activities | | -51 550 | -100 521 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | -538 259 | 694 080 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | -8 592 | |
| Increase Decrease In Net Debt From Cash Flows | | | -533 696 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 243 344 | 233 691 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | | 9 373 | 7 379 |
| Interest Income On Cash Cash Equivalents | | 1 299 | 113 |
| Interest Paid Classified As Operating Activities | | -104 020 | 20 879 |
| Interest Payable Similar Charges Finance Costs | | 9 480 | 7 379 |
| Interest Received Classified As Operating Activities | | 715 | 113 |
| Investments | 12 214 | -12 214 | -12 214 |
| Investments Fixed Assets | 12 214 | | |
| Investments In Group Undertakings | 12 214 | -12 214 | -12 214 |
| Net Cash Flows From Used In Financing Activities | | 10 388 | 160 384 |
| Net Cash Flows From Used In Investing Activities | | -209 326 | -239 814 |
| Net Cash Flows From Used In Operating Activities | | -339 321 | 773 510 |
| Net Cash Generated From Operations | | -495 606 | 693 755 |
| Net Current Assets Liabilities | 3 438 677 | 3 543 244 | 3 923 140 |
| Net Debt Funds | | 764 956 | 231 260 |
| Net Deferred Tax Liability Asset | | 137 257 | 186 650 |
| Number Shares Issued Fully Paid | | 80 000 | 80 000 |
| Operating Profit Loss | | 26 303 | 287 301 |
| Other Creditors | 1 291 395 | 1 453 006 | 112 848 |
| Other Finance Costs | | 107 | |
| Other Finance Income | | 301 | |
| Other Interest Receivable Similar Income Finance Income | | 1 600 | 113 |
| Other Taxation Social Security Payable | 196 792 | 187 571 | 153 925 |
| Par Value Share | | | 1 |
| Payments Finance Lease Liabilities Classified As Financing Activities | | -15 785 | -160 384 |
| Payments Received On Account | | 321 316 | 346 965 |
| Pension Costs Defined Contribution Plan | | 283 699 | 188 024 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 265 939 | 283 699 | 188 024 |
| Prepayments Accrued Income | | 119 584 | 124 651 |
| Proceeds From Repayment Loans Advances To Group Undertakings Classified As Financing Activities | | -5 397 | |
| Proceeds From Sales Property Plant Equipment | | 62 350 | 70 082 |
| Production Average Number Employees | 29 | 33 | 34 |
| Profit Loss | | 72 840 | 263 342 |
| Profit Loss On Ordinary Activities Before Tax | | 6 209 | 280 035 |
| Property Plant Equipment Gross Cost | 2 276 569 | 2 452 345 | 2 572 439 |
| Provisions | | 137 257 | 186 650 |
| Purchase Property Plant Equipment | | 271 676 | 309 896 |
| Raw Materials | | 1 953 933 | 2 453 829 |
| Research Development Expense Recognised In Profit Or Loss | | 19 942 | |
| Revenue From Commissions | | 9 640 | 192 446 |
| Revenue From Sale Goods | | 10 150 527 | 12 577 842 |
| Social Security Costs | 6 253 | 6 936 | 6 297 |
| Staff Costs Employee Benefits Expense | 2 403 995 | 3 139 378 | 2 978 223 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 152 338 | 137 257 | 186 650 |
| Tax Expense Credit Applicable Tax Rate | | 1 180 | 56 015 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | 12 417 | -10 714 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | 8 932 | 22 520 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | -66 631 | 16 693 |
| Total Assets Less Current Liabilities | 4 524 528 | 4 595 876 | 4 994 894 |
| Total Current Tax Expense Credit | | -51 550 | -32 700 |
| Trade Creditors Trade Payables | 1 772 448 | 1 824 986 | 1 519 102 |
| Trade Debtors Trade Receivables | 2 386 934 | 1 922 102 | 1 353 292 |
| Turnover Revenue | | 10 160 167 | 12 770 288 |
| Wages Salaries | 2 131 803 | 2 848 743 | 2 783 902 |
| Work In Progress | | 3 659 380 | 2 540 301 |
| Company Contributions To Money Purchase Plans Directors | | 33 300 | 33 300 |
| Director Remuneration | | 65 825 | 55 005 |
| Director Remuneration Benefits Excluding Payments To Third Parties | | 99 125 | 88 305 |
(14 pages)