| Profit & Loss |
| Date of Accounts |
2022-03-31 | 2023-03-31 |
| Currency |
| |
|
| Balance Sheet |
| Cash Bank On Hand | 347 | 866 |
| Current Assets | 10 003 | 10 522 |
| Debtors | 9 656 | 9 656 |
| Net Assets Liabilities | 5 850 794 | 5 713 314 |
| Other Debtors | 236 022 | |
| Total Inventories | 6 287 658 | 8 230 308 |
|
| Other Financial Data |
| Audit Fees Expenses | 16 500 | 16 500 |
| Other Non-audit Services Entity Subsidiaries Fees | 28 524 | 7 908 |
| Accrued Liabilities Deferred Income | 1 500 | 1 019 004 |
| Accumulated Amortisation Impairment Intangible Assets | | 29 196 |
| Accumulated Depreciation Impairment Property Plant Equipment | 348 755 | 290 850 |
| Acquired Through Business Combinations Intangible Assets | | 2 400 000 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 90 468 |
| Administration Support Average Number Employees | 39 | 37 |
| Administrative Expenses | 3 672 155 | 3 939 162 |
| Advances On Invoice Discounting Facilities | 1 591 359 | 3 162 527 |
| Amounts Owed To Group Undertakings | 1 149 646 | 1 289 145 |
| Applicable Tax Rate | 19 | 19 |
| Average Number Employees During Period | 97 | 98 |
| Bank Borrowings Overdrafts | | 1 467 660 |
| Called Up Share Capital Not Paid | 656 | 656 |
| Cancellation Subscribed Capital Decrease In Equity | 103 000 | 103 000 |
| Cash Cash Equivalents Cash Flow Value | 258 295 | 184 088 |
| Cash Flows Used In Purchase Non-controlling Interests | 3 002 | |
| Comprehensive Income Expense | -53 346 | -54 480 |
| Corporation Tax Payable | 72 561 | |
| Corporation Tax Recoverable | | 13 283 |
| Cost Sales | 44 971 833 | 17 248 109 |
| Creditors | 1 151 515 | 1 289 514 |
| Current Tax For Period | 72 561 | -13 283 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -564 | -224 |
| Deferred Tax Liabilities | 333 | 109 |
| Depreciation Expense Property Plant Equipment | 161 897 | 217 885 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 10 000 |
| Disposals Property Plant Equipment | | 10 000 |
| Distribution Costs | 6 131 340 | 5 300 571 |
| Fixed Assets | 772 724 | 3 234 898 |
| Further Item Interest Expense Component Total Interest Expense | | 941 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 779 100 | 333 900 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 2 821 986 | -1 272 454 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -2 640 746 | 3 764 686 |
| Gain Loss In Cash Flows From Change In Inventories | -901 627 | -1 942 650 |
| Gain Loss On Non-financing Activities Due To Foreign Exchange Differences Recognised In Profit Or Loss | 179 | |
| Gross Profit Loss | 9 997 661 | 9 539 987 |
| Income Expense Recognised Directly In Equity | -83 000 | -83 000 |
| Income Taxes Paid Refund Classified As Operating Activities | 1 254 247 | 59 279 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -1 287 268 | -74 207 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | -8 537 | 1 |
| Increase Decrease In Existing Provisions | | -224 |
| Increase Decrease In Net Debt From Cash Flows | | 1 754 207 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 44 789 |
| Intangible Assets | | 2 400 000 |
| Intangible Assets Gross Cost | 7 271 192 | 643 160 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 34 905 | 83 314 |
| Interest Expense On Debentures Other Similar Loans | 29 339 | 16 450 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 90 | |
| Interest Income On Cash Cash Equivalents | 767 | 258 |
| Interest Paid Classified As Operating Activities | 64 334 | 100 705 |
| Interest Payable Similar Charges Finance Costs | 64 334 | 100 705 |
| Interest Received Classified As Operating Activities | 767 | 361 |
| Investments | 6 992 306 | 6 992 306 |
| Investments Fixed Assets | 6 992 306 | 6 992 306 |
| Investments In Group Undertakings | 6 789 304 | 6 789 304 |
| Net Cash Flows From Used In Financing Activities | -84 527 | 1 597 000 |
| Net Cash Flows From Used In Investing Activities | -154 421 | -2 680 059 |
| Net Cash Flows From Used In Operating Activities | -1 048 320 | 1 008 852 |
| Net Cash Generated From Operations | 269 494 | 1 168 475 |
| Net Current Assets Liabilities | -1 141 512 | -1 278 992 |
| Net Debt Funds | -258 295 | 1 495 912 |
| Net Deferred Tax Liability Asset | 333 | 109 |
| Number Shares Issued Fully Paid | 3 032 703 | 2 025 319 |
| Operating Profit Loss | 827 984 | 401 008 |
| Other Creditors | 369 | 369 |
| Other Interest Income | | 103 |
| Other Interest Receivable Similar Income Finance Income | 767 | 361 |
| Other Investments Other Than Loans | 203 002 | 203 002 |
| Other Operating Income Format1 | 633 818 | 100 754 |
| Other Remaining Operating Income | 142 964 | |
| Other Taxation Social Security Payable | 792 242 | 765 494 |
| Par Value Share | | 1 |
| Payments Finance Lease Liabilities Classified As Financing Activities | 1 527 | |
| Payments To Acquire Or Redeem Own Shares Other Equity Instruments | 83 000 | 83 000 |
| Pension Costs Defined Contribution Plan | 197 778 | 127 072 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 197 778 | 127 072 |
| Prepayments Accrued Income | 9 000 | 9 000 |
| Proceeds From Borrowings Classified As Financing Activities | | 1 680 000 |
| Production Average Number Employees | 54 | 58 |
| Profit Loss | -53 346 | -54 480 |
| Profit Loss On Ordinary Activities Before Tax | 764 417 | 300 664 |
| Property Plant Equipment Gross Cost | 677 862 | 3 001 908 |
| Provisions | 333 | 109 |
| Purchase Intangible Assets | | 2 400 000 |
| Purchase Property Plant Equipment | 151 419 | 280 059 |
| Raw Materials | 6 287 658 | 8 230 308 |
| Redemption Shares Decrease In Equity | -20 000 | -20 000 |
| Rental Leasing Income | 490 854 | 100 754 |
| Revenue From Sale Goods | 54 969 494 | 26 788 096 |
| Social Security Costs | 245 220 | 288 860 |
| Staff Costs Employee Benefits Expense | 3 320 311 | 3 506 757 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 333 | 109 |
| Tax Decrease From Tax Losses For Which No Deferred Tax Asset Was Recognised | | -2 202 |
| Tax Decrease From Utilisation Tax Losses | 39 373 | 45 183 |
| Tax Expense Credit Applicable Tax Rate | 145 239 | 57 126 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | -20 822 | -27 914 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 334 | 263 |
| Tax Increase Decrease From Other Short-term Timing Differences | -14 460 | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 63 460 | -13 506 |
| Total Assets Less Current Liabilities | 5 850 794 | 5 713 314 |
| Total Current Tax Expense Credit | 64 024 | -13 282 |
| Trade Creditors Trade Payables | 5 510 259 | 3 177 945 |
| Trade Debtors Trade Receivables | 9 298 760 | 6 137 768 |
| Turnover Revenue | 717 285 | 26 788 096 |
| Wages Salaries | 2 877 313 | 3 090 825 |
| Company Contributions To Money Purchase Plans Directors | 57 094 | 43 790 |
| Director Remuneration | 476 500 | 306 683 |
| Director Remuneration Benefits Excluding Payments To Third Parties | 565 762 | 350 473 |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 4 | 3 |
(29 pages)