| Profit & Loss |
| Date of Accounts |
2017-05-31 | 2018-05-31 | 2020-05-31 | 2021-05-31 | 2022-05-31 | 2023-05-31 |
| Currency |
| | | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 69 686 | 1 228 772 | 810 798 | 693 634 | 778 359 | 1 474 812 |
| Current Assets | 4 492 371 | 4 167 175 | 4 756 564 | 7 141 052 | 13 526 207 | 15 266 988 |
| Debtors | 3 253 544 | 2 004 830 | 3 045 864 | 3 866 153 | 4 532 432 | 7 269 546 |
| Net Assets Liabilities | 2 616 458 | 3 069 490 | 1 954 210 | 4 229 703 | 4 811 572 | 5 118 194 |
| Other Debtors | 76 296 | 139 018 | 340 729 | 787 084 | 11 748 | 1 037 703 |
| Property Plant Equipment | 12 554 | 12 356 | 8 388 | 200 782 | 256 380 | 280 835 |
| Total Inventories | 1 169 141 | 933 573 | 899 902 | 2 581 265 | 8 215 416 | |
|
| Other Financial Data |
| Audit Fees Expenses | | | | 10 500 | 11 750 | 20 000 |
| Accrued Liabilities Deferred Income | | | | 184 404 | 243 930 | 584 338 |
| Accumulated Depreciation Impairment Property Plant Equipment | 97 773 | 94 878 | 76 716 | 87 601 | 125 321 | 167 399 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | | | | 100 154 | 67 214 |
| Administrative Expenses | | | | 1 402 952 | 2 021 512 | 2 147 573 |
| Amounts Owed To Group Undertakings | 1 | | | | | |
| Average Number Employees During Period | | | 14 | 17 | 25 | 27 |
| Bank Borrowings Overdrafts | 147 966 | 143 242 | 804 | 5 | | |
| Banking Arrangements Classified As Cash Cash Equivalents | | | | -5 | | |
| Bank Overdrafts | | | | 5 | | |
| Cash Cash Equivalents Cash Flow Value | | | 809 994 | 693 629 | 778 359 | 1 474 812 |
| Comprehensive Income Expense | | | | 2 437 093 | 664 310 | 426 137 |
| Corporation Tax Payable | 31 392 | 139 812 | 210 982 | 520 289 | 131 419 | |
| Corporation Tax Recoverable | | | | | | 111 946 |
| Cost Sales | | | | 17 782 700 | 17 131 296 | 21 825 017 |
| Creditors | 147 966 | 143 242 | 2 810 043 | 3 074 732 | 8 922 916 | 10 360 130 |
| Current Tax For Period | | | | 520 302 | 131 432 | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | | | 36 700 | 10 700 | 21 400 |
| Depreciation Expense Property Plant Equipment | | | | 11 481 | 37 720 | |
| Depreciation Impairment Expense Property Plant Equipment | | | | 11 481 | 37 720 | 42 759 |
| Derivative Liabilities | | | | | | 301 886 |
| Distribution Costs | | | | 215 017 | 57 223 | 182 312 |
| Dividends Paid | | | | 161 600 | 82 441 | 119 515 |
| Dividends Paid Classified As Financing Activities | | | | -161 600 | -82 441 | -119 515 |
| Dividends Paid On Shares Interim | | | | 161 600 | 82 441 | 119 515 |
| Finished Goods Goods For Resale | | | | 2 581 265 | 8 215 416 | 6 522 630 |
| Fixed Assets | 362 555 | 362 357 | 8 389 | 200 783 | 256 381 | 280 836 |
| Further Item Tax Increase Decrease Component Adjusting Items | | | | 36 700 | 10 700 | 21 400 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | | 181 458 | 229 658 | 90 653 | 57 497 |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | | | | | 21 594 | 41 080 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | | 43 819 | -2 737 059 | -1 266 747 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | | | 820 289 | 477 396 | 2 814 051 |
| Gain Loss In Cash Flows From Change In Inventories | | | | 1 681 363 | 5 634 151 | -1 692 786 |
| Gain Loss On Disposals Property Plant Equipment | | | | -85 | | |
| Gains Losses Before Tax Free-text Comment | | | | | 188 883 | |
| Gross Profit Loss | | | | 4 612 609 | 2 696 294 | |
| Income Taxes Paid Refund Classified As Operating Activities | | | | -210 995 | -520 302 | -99 612 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | | | 116 365 | -84 730 | -696 453 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | | | | -143 753 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 13 002 | | 11 481 | 37 720 | 42 759 |
| Interest Paid Classified As Operating Activities | | | | | | -83 246 |
| Interest Payable Similar Charges Finance Costs | | | | | | 83 246 |
| Interest Received Classified As Investing Activities | | | | 545 | | |
| Investment Property | 350 000 | 350 000 | | | | |
| Investments Fixed Assets | 1 | 1 | 1 | 1 | 1 | 1 |
| Investments In Subsidiaries | | | | 1 | 1 | |
| Net Cash Generated From Operations | | | | -460 735 | 2 719 209 | -1 066 040 |
| Net Current Assets Liabilities | 2 402 269 | 2 867 676 | 1 946 521 | 4 066 320 | 4 603 291 | 4 906 858 |
| Net Finance Income Costs | | | | -545 | | |
| Number Shares Issued Fully Paid | | 96 975 | | | | |
| Operating Profit Loss | | | | 2 994 640 | 617 559 | |
| Other Creditors | 173 741 | 340 435 | 188 214 | 258 932 | 913 569 | 1 120 682 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 15 897 | | 596 | | 681 |
| Other Disposals Property Plant Equipment | | 15 926 | | 681 | 6 836 | 681 |
| Other Interest Expense | | | | | | 83 246 |
| Other Interest Income | | | | -545 | | |
| Other Interest Receivable Similar Income Finance Income | | | | -545 | | |
| Other Remaining Borrowings | | | | | 3 500 000 | 3 500 000 |
| Other Taxation Social Security Payable | 10 184 | 22 888 | 202 612 | 570 253 | 1 119 429 | 864 401 |
| Par Value Share | | 1 | | | | |
| Pension Other Post-employment Benefit Costs Other Pension Costs | | | | 28 615 | 43 438 | 43 075 |
| Percentage Class Share Held In Subsidiary | | | | | 100 | 100 |
| Prepayments Accrued Income | | | | 187 740 | 378 647 | 219 450 |
| Proceeds From Borrowings Classified As Financing Activities | | | | | -3 500 000 | |
| Proceeds From Sales Property Plant Equipment | | | | | -6 836 | |
| Profit Loss | | | | 2 437 093 | 664 310 | 426 137 |
| Profit Loss On Ordinary Activities Before Tax | | | | 2 994 095 | 806 442 | 303 784 |
| Property Plant Equipment Gross Cost | 110 327 | 107 234 | 85 104 | 288 383 | 381 701 | 448 234 |
| Provisions For Liabilities Balance Sheet Subtotal | 400 | 17 301 | 700 | 37 400 | | |
| Purchase Property Plant Equipment | | | | -203 960 | -100 154 | -67 214 |
| Social Security Costs | | | | 80 300 | 111 754 | |
| Staff Costs Employee Benefits Expense | | | | 1 007 898 | 1 336 349 | 1 380 605 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | | | 37 400 | 48 100 | 69 500 |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | | | | -16 | | |
| Tax Expense Credit Applicable Tax Rate | | | | 568 878 | 153 224 | 57 719 |
| Tax Increase Decrease Arising From Group Relief Tax Reconciliation | | | | -14 730 | -15 054 | -44 023 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | | | -35 151 | -17 707 | -5 698 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | | | 1 289 | 10 969 | -7 998 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | | | 557 002 | 142 132 | -122 353 |
| Total Additions Including From Business Combinations Property Plant Equipment | | 12 833 | | 203 960 | | |
| Total Assets Less Current Liabilities | 2 764 824 | 3 230 033 | 1 954 910 | 4 267 103 | 4 859 672 | 5 187 694 |
| Total Borrowings | | | | 5 | 3 500 000 | 3 500 000 |
| Total Current Tax Expense Credit | | | | | 131 432 | -143 753 |
| Total Operating Lease Payments | | | | 49 901 | 94 965 | |
| Trade Creditors Trade Payables | 1 110 104 | 791 627 | 2 207 431 | 1 725 253 | 3 014 569 | 3 988 823 |
| Trade Debtors Trade Receivables | 3 177 248 | 1 865 812 | 2 705 135 | 3 079 069 | 3 953 154 | 5 900 447 |
| Turnover Revenue | | | | 22 395 309 | 19 827 590 | |
| Wages Salaries | | | | 898 983 | 1 144 862 | 1 220 801 |
| Company Contributions To Defined Benefit Plans Directors | | | | 4 400 | 8 533 | 7 278 |
| Director Remuneration | | | | 110 910 | 220 709 | 188 783 |
| Director Remuneration Benefits Including Payments To Third Parties | | | | 115 310 | 229 242 | 196 061 |
(28 pages)