| Profit & Loss |
| Date of Accounts |
2019-01-31 | 2020-01-31 | 2021-01-31 | 2022-01-31 | 2023-01-31 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 402 214 | 286 015 | 1 647 066 | 732 102 | 1 681 707 |
| Current Assets | 4 049 969 | 4 558 039 | 6 823 398 | 10 266 874 | 9 933 270 |
| Debtors | 1 289 460 | 1 529 232 | 2 173 394 | 4 225 589 | 1 806 922 |
| Net Assets Liabilities | 2 243 798 | 2 685 915 | 3 273 074 | 5 000 798 | 7 057 751 |
| Other Debtors | 735 480 | 1 050 696 | 1 787 328 | 3 726 876 | 1 225 537 |
| Property Plant Equipment | 778 781 | 922 972 | 696 999 | 418 852 | 660 496 |
| Total Inventories | 2 358 295 | 2 742 792 | 3 002 938 | 5 309 183 | 6 444 641 |
|
| Other Financial Data |
| Audit Fees Expenses | 15 000 | 15 750 | 16 250 | 18 750 | 23 500 |
| Accrued Liabilities Deferred Income | 512 721 | 438 909 | 464 633 | 759 454 | 675 601 |
| Accumulated Amortisation Impairment Intangible Assets | 686 894 | 799 014 | 888 877 | 957 954 | 1 001 356 |
| Accumulated Depreciation Impairment Property Plant Equipment | 2 018 463 | 2 027 943 | 2 416 914 | 2 816 018 | 3 066 789 |
| Additions Other Than Through Business Combinations Intangible Assets | | 275 | | | 10 000 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 535 464 | 162 998 | 120 957 | 492 415 |
| Administrative Expenses | 5 407 948 | 5 705 764 | 4 826 017 | 5 287 382 | 6 993 018 |
| Amortisation Expense Intangible Assets | 87 212 | 112 120 | 89 863 | 69 077 | 43 402 |
| Amortisation Impairment Expense Intangible Assets | 87 212 | 112 120 | 89 863 | 69 077 | 43 402 |
| Amounts Owed To Group Undertakings | 10 000 | 10 000 | 10 000 | 10 000 | 10 000 |
| Average Number Employees During Period | 103 | 112 | 95 | 96 | 115 |
| Bank Borrowings | 51 428 | | 1 500 000 | 1 400 000 | |
| Bank Borrowings Overdrafts | 419 132 | 646 168 | 1 375 000 | 1 100 000 | |
| Banking Arrangements Classified As Cash Cash Equivalents | -367 704 | -646 168 | | | |
| Bank Overdrafts | 367 704 | 646 168 | | | |
| Capital Commitments | 527 500 | 78 065 | | | |
| Cash Cash Equivalents Cash Flow Value | 34 510 | -360 153 | 1 647 066 | 732 102 | 1 681 707 |
| Comprehensive Income Expense | 822 922 | 822 277 | 787 159 | 1 927 724 | 3 337 415 |
| Corporation Tax Payable | 253 600 | 189 749 | 256 049 | 539 827 | 454 498 |
| Cost Sales | 6 930 944 | 7 562 416 | 6 956 821 | 9 759 040 | 12 368 320 |
| Creditors | 2 837 445 | 2 923 258 | 1 375 000 | 1 100 000 | 3 575 564 |
| Current Tax For Period | 253 653 | 191 096 | 256 049 | 542 520 | 812 635 |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | | | 2 471 | 6 437 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -24 467 | 93 052 | 11 904 | 37 254 | -161 795 |
| Depreciation Expense Property Plant Equipment | 410 836 | 391 273 | 388 971 | 399 104 | 250 771 |
| Depreciation Impairment Expense Property Plant Equipment | 410 836 | 391 273 | 388 971 | 399 104 | 250 771 |
| Dividends Paid | | 380 160 | 200 000 | 200 000 | 1 280 462 |
| Dividends Paid Classified As Financing Activities | | -380 160 | -200 000 | -200 000 | -1 280 462 |
| Dividends Paid On Shares | 261 589 | 230 310 | | | |
| Dividends Paid On Shares Interim | | 380 160 | 200 000 | 200 000 | 1 280 462 |
| Finished Goods Goods For Resale | 2 358 295 | 2 742 792 | 3 002 938 | 5 309 183 | 6 444 641 |
| Fixed Assets | 1 050 370 | 1 163 282 | 847 446 | 500 222 | 708 464 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | 67 550 | 51 428 | -1 500 000 | 100 000 | 1 400 000 |
| Further Item Deferred Expense Credit Component Total Deferred Tax Expense | | | | 2 471 | 6 437 |
| Further Item Tax Increase Decrease Component Adjusting Items | 2 878 | 64 112 | 66 361 | 39 307 | -38 832 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 2 904 003 | 2 210 347 | 3 708 553 | 3 624 745 | 5 085 999 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 240 674 | -449 574 | -430 328 | -1 145 025 | 541 628 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 621 672 | 766 718 | 644 162 | 2 052 195 | -2 418 667 |
| Gain Loss In Cash Flows From Change In Inventories | 82 422 | 384 497 | 260 146 | 2 306 245 | 1 135 458 |
| Gain Loss On Disposals Property Plant Equipment | -85 505 | | | | |
| Government Grant Income | | | 895 795 | 218 609 | |
| Gross Profit Loss | 5 148 287 | 5 446 354 | 4 026 476 | 6 364 442 | 9 563 425 |
| Income From Related Parties | 1 727 299 | 1 175 052 | 1 752 549 | 1 720 539 | 1 321 305 |
| Income Taxes Paid Refund Classified As Operating Activities | -45 924 | -255 000 | -189 681 | -256 003 | -892 786 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -361 828 | 394 663 | -2 007 219 | | |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | -331 | 53 | -68 | -2 739 | -5 178 |
| Increase From Amortisation Charge For Year Intangible Assets | | 112 120 | 89 863 | 69 077 | 43 402 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 391 273 | 388 971 | 399 104 | 250 771 |
| Intangible Assets | 261 589 | 230 310 | 140 447 | 71 370 | 37 968 |
| Intangible Assets Gross Cost | 948 483 | 1 029 324 | 1 029 324 | 1 029 324 | 1 039 324 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 13 492 | 5 849 | 1 681 | 20 837 | 23 670 |
| Interest Payable Similar Charges Finance Costs | 24 299 | 5 849 | 1 681 | 20 837 | 23 670 |
| Investments Fixed Assets | 10 000 | 10 000 | 10 000 | 10 000 | 10 000 |
| Investments In Subsidiaries | 10 000 | 10 000 | 10 000 | 10 000 | 10 000 |
| Net Cash Flows From Used In Financing Activities | 67 550 | 431 588 | -1 300 000 | | |
| Net Cash Flows From Used In Investing Activities | 215 260 | 616 305 | 162 998 | | |
| Net Cash Flows From Used In Operating Activities | -644 638 | -653 230 | -870 217 | 494 007 | -4 132 482 |
| Net Cash Generated From Operations | -714 861 | -914 079 | -1 061 579 | 217 167 | -5 048 938 |
| Net Current Assets Liabilities | 1 212 524 | 1 634 781 | 3 924 680 | 5 764 353 | 6 357 706 |
| Net Debt Funds | | 360 153 | -147 066 | 667 898 | -1 681 707 |
| Net Interest Paid Received Classified As Operating Activities | -24 299 | -5 849 | -1 681 | -20 837 | -23 670 |
| Number Shares Issued Fully Paid | | 1 220 000 | 1 584 001 | 1 584 001 | 1 584 001 |
| Operating Profit Loss | 1 076 076 | 1 112 327 | 1 056 725 | 2 528 067 | 4 013 184 |
| Other Creditors | 284 692 | 468 743 | 477 897 | 627 414 | 656 726 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 381 793 | | | |
| Other Disposals Property Plant Equipment | | 381 793 | | | |
| Other Interest Expense | 10 807 | | | | |
| Other Operating Income Format1 | 1 335 737 | 1 371 737 | 1 856 266 | 1 451 007 | 1 442 777 |
| Other Taxation Social Security Payable | 423 427 | 475 273 | 91 739 | 398 279 | 418 148 |
| Par Value Share | | 1 | 1 | 1 | 1 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 17 089 | 31 802 | 30 680 | 44 260 | 42 347 |
| Percentage Class Share Held In Subsidiary | | 100 | 100 | 100 | 100 |
| Prepayments Accrued Income | 279 213 | 257 300 | 217 006 | 250 101 | 264 536 |
| Profit Loss | 822 922 | 822 277 | 787 159 | 1 927 724 | 3 337 415 |
| Profit Loss On Ordinary Activities Before Tax | 1 051 777 | 1 106 478 | 1 055 044 | 2 507 230 | 3 989 514 |
| Property Plant Equipment Gross Cost | 2 797 244 | 2 950 915 | 3 113 913 | 3 234 870 | 3 727 285 |
| Provisions For Liabilities Balance Sheet Subtotal | 19 096 | 112 148 | | | |
| Purchase Intangible Assets | -36 895 | -80 841 | | | -10 000 |
| Purchase Property Plant Equipment | -178 365 | -535 464 | -162 998 | -120 957 | -492 415 |
| Redemption Shares Decrease In Equity | | 5 914 | | | |
| Social Security Costs | 177 892 | 183 954 | 134 805 | 155 148 | 259 811 |
| Staff Costs Employee Benefits Expense | 2 066 304 | 2 443 117 | 2 102 547 | 2 267 830 | |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 19 096 | 112 148 | 124 052 | 163 777 | 8 419 |
| Tax Expense Credit Applicable Tax Rate | 199 838 | 210 231 | 200 458 | 476 374 | 758 008 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 3 303 | 7 558 | 1 134 | 1 338 | 56 297 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 228 855 | 284 201 | 267 885 | 579 506 | 652 099 |
| Total Assets Less Current Liabilities | 2 262 894 | 2 798 063 | 4 772 126 | 6 264 575 | 7 066 170 |
| Total Borrowings | 419 132 | 646 168 | 1 500 000 | 1 100 000 | |
| Total Current Tax Expense Credit | 253 322 | 191 149 | 255 981 | 539 781 | 807 457 |
| Total Deferred Tax Expense Credit | | | 11 904 | 39 725 | -155 358 |
| Total Operating Lease Payments | 1 211 702 | 1 216 961 | 956 879 | 830 658 | 1 045 955 |
| Trade Creditors Trade Payables | 933 873 | 694 416 | 1 473 400 | 1 867 547 | 1 360 591 |
| Trade Debtors Trade Receivables | 274 767 | 221 236 | 169 060 | 248 612 | 316 849 |
| Turnover Revenue | 12 079 231 | 13 008 770 | 10 983 297 | 16 123 482 | 21 931 745 |
| Wages Salaries | 1 871 323 | 2 227 361 | 1 937 062 | 2 068 422 | |
| Director Remuneration | | | | | 100 000 |
(8 pages)