| Profit & Loss |
| Date of Accounts |
2021-05-31 | 2022-05-31 | 2023-05-31 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | 924 593 | 1 745 195 | 263 240 |
| Current Assets | 5 297 331 | 6 769 036 | 5 516 587 |
| Debtors | 2 676 047 | 3 194 286 | 3 382 679 |
| Net Assets Liabilities | 3 516 757 | 4 499 082 | 2 117 595 |
| Other Debtors | 200 000 | | |
| Property Plant Equipment | 942 659 | 1 299 847 | 1 363 582 |
| Total Inventories | 1 696 691 | 1 829 555 | |
|
| Other Financial Data |
| Audit Fees Expenses | 12 700 | 13 650 | 15 750 |
| Accrued Liabilities Deferred Income | 342 748 | 404 752 | 345 692 |
| Accumulated Depreciation Impairment Property Plant Equipment | 1 467 683 | 1 619 751 | 1 775 225 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 509 256 | 266 008 |
| Administrative Expenses | 1 681 471 | 1 664 280 | 1 724 175 |
| Average Number Employees During Period | 111 | 118 | 125 |
| Capital Reduction Decrease In Equity | | | 7 500 |
| Cash Cash Equivalents Cash Flow Value | 924 593 | 1 745 195 | 263 240 |
| Cash Receipts From Repayment Other Loans Advances Classified As Investing Activities | | -200 000 | |
| Cash Receipts From Sales Interests In Associates | | -200 000 | |
| Corporation Tax Payable | 163 860 | 211 809 | 343 345 |
| Cost Sales | 8 236 113 | 10 252 800 | 10 667 133 |
| Creditors | 2 083 496 | 2 552 612 | 46 307 |
| Current Tax For Period | 163 489 | 211 437 | 347 432 |
| Deferred Income | | | 46 307 |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | | 16 354 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | 62 548 | 67 330 | 34 606 |
| Depreciation Expense Property Plant Equipment | 120 399 | 152 068 | |
| Depreciation Impairment Expense Property Plant Equipment | 120 399 | 152 068 | 193 053 |
| Distribution Costs | 1 302 668 | 1 656 802 | 1 921 679 |
| Dividends Paid | 149 000 | 200 000 | 250 000 |
| Dividends Paid Classified As Financing Activities | -149 000 | -200 000 | -250 000 |
| Dividends Paid On Shares Final | 149 000 | 200 000 | 250 000 |
| Finished Goods Goods For Resale | 430 066 | 286 490 | 384 317 |
| Further Item Deferred Expense Credit Component Total Deferred Tax Expense | | | 16 354 |
| Further Item Interest Expense Component Total Interest Expense | | | 21 644 |
| Further Item Tax Increase Decrease Component Adjusting Items | | | -53 473 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 863 329 | 1 653 840 | 1 538 851 |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | -18 570 | -17 659 | 30 867 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -776 948 | -421 167 | 230 830 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 847 256 | 718 239 | 188 393 |
| Gain Loss In Cash Flows From Change In Inventories | 9 787 | 132 864 | 41 113 |
| Gain Loss On Disposals Property Plant Equipment | -2 109 | | |
| Government Grant Income | 151 412 | | |
| Gross Profit Loss | 3 846 608 | 4 782 174 | |
| Income Taxes Paid Refund Classified As Operating Activities | -85 032 | -163 488 | -162 423 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -518 228 | -820 602 | 1 481 955 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | -53 473 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 152 068 | 193 053 |
| Interest Income On Bank Deposits | | | 14 615 |
| Interest Income On Financial Assets That Are Not Fair Value Through Profit Or Loss | | | 14 615 |
| Interest Paid Classified As Operating Activities | | | -21 644 |
| Interest Payable Similar Charges Finance Costs | | | 21 644 |
| Interest Received Classified As Investing Activities | | | -14 615 |
| Net Cash Generated From Operations | -1 226 404 | -1 493 346 | -1 821 535 |
| Net Current Assets Liabilities | 3 213 835 | 4 216 424 | 2 063 269 |
| Net Finance Income Costs | | | 14 615 |
| Other Creditors | | | 1 000 000 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | 37 579 |
| Other Disposals Property Plant Equipment | | | 46 799 |
| Other Interest Receivable Similar Income Finance Income | | | 14 615 |
| Other Operating Income Format1 | 151 412 | | 3 129 |
| Other Provisions Balance Sheet Subtotal | 506 378 | 816 500 | 1 011 300 |
| Other Taxation Social Security Payable | 376 576 | 350 448 | 508 916 |
| Payments To Acquire Own Shares | | | -3 624 030 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 182 709 | 170 361 | 297 160 |
| Prepayments Accrued Income | 73 340 | 171 546 | 193 313 |
| Proceeds From Borrowings Classified As Financing Activities | | | -1 000 000 |
| Proceeds From Sales Property Plant Equipment | -590 | | -6 000 |
| Profit Loss | 787 844 | 1 182 325 | 1 492 543 |
| Profit Loss On Ordinary Activities Before Tax | 1 013 881 | 1 461 092 | 1 837 462 |
| Property Plant Equipment Gross Cost | 2 410 342 | 2 919 598 | 3 138 807 |
| Purchase Other Long-term Assets Classified As Investing Activities | -200 000 | | |
| Purchase Property Plant Equipment | -274 734 | -509 256 | -266 008 |
| Raw Materials Consumables | 1 170 317 | 1 440 608 | |
| Redemption Shares Decrease In Equity | | | -7 500 |
| Social Security Costs | 298 658 | 349 886 | |
| Staff Costs Employee Benefits Expense | 3 658 346 | 4 131 388 | 4 587 006 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 133 359 | 200 689 | 251 649 |
| Tax Expense Credit Applicable Tax Rate | 192 637 | 277 607 | 367 492 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | 9 690 | -15 155 | 5 960 |
| Tax Increase Decrease From Effect Different Tax Rates On Some Earnings | 22 479 | 16 159 | 6 969 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 231 | 156 | 1 582 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 226 037 | 278 767 | 344 919 |
| Total Assets Less Current Liabilities | 4 156 494 | 5 516 271 | 3 426 851 |
| Total Current Tax Expense Credit | | 211 437 | 293 959 |
| Total Deferred Tax Expense Credit | | 67 330 | 50 960 |
| Total Increase Decrease In Provisions | | -310 122 | -194 800 |
| Total Operating Lease Payments | 184 000 | 184 000 | |
| Trade Creditors Trade Payables | 1 200 312 | 1 585 603 | 1 255 365 |
| Trade Debtors Trade Receivables | 2 402 707 | 3 022 740 | 3 189 366 |
| Turnover Revenue | 12 082 721 | 15 034 974 | |
| Wages Salaries | 3 176 979 | 3 611 141 | 3 912 190 |
| Work In Progress | 96 308 | 102 457 | |
| Company Contributions To Defined Benefit Plans Directors | 106 082 | 84 840 | |
| Director Remuneration | 296 409 | 374 176 | 200 811 |
| Director Remuneration Benefits Including Payments To Third Parties | 402 491 | 459 016 | 367 206 |
(28 pages)