| Profit & Loss |
| Date of Accounts |
2018-10-31 | 2019-10-31 | 2020-10-31 | 2021-10-31 | 2022-10-31 | 2023-10-31 |
| Currency |
| | | | | |
|
| Balance Sheet |
| Cash Bank On Hand | | 916 | 3 776 105 | 4 710 456 | 5 443 804 | 2 667 933 |
| Current Assets | 4 044 | 3 121 | 8 465 618 | 5 961 664 | 8 385 764 | 14 965 693 |
| Debtors | 4 044 | 2 205 055 | 4 689 513 | 1 251 208 | 2 941 960 | 12 297 760 |
| Net Assets Liabilities | 1 407 | 1 432 633 | 5 045 650 | 2 308 158 | 4 910 756 | 6 245 317 |
| Other Debtors | 61 | 287 433 | 89 723 | 37 513 | 376 618 | 3 508 084 |
| Property Plant Equipment | 38 | 65 708 | 49 891 | 159 390 | 2 110 | 3 578 |
| Total Inventories | | | 1 861 434 | 2 487 699 | 3 037 061 | 3 467 060 |
|
| Other Financial Data |
| Accrued Liabilities Deferred Income | 147 | 95 | 150 689 | 2 815 292 | 2 033 393 | 288 268 |
| Accumulated Amortisation Impairment Intangible Assets | | | 820 000 | 820 000 | 820 000 | 820 000 |
| Accumulated Depreciation Impairment Property Plant Equipment | 46 | 85 | 2 288 275 | 2 752 607 | 79 198 | 81 169 |
| Acquired Through Business Combinations Property Plant Equipment | | | | | | 2 018 932 |
| Additions Other Than Through Business Combinations Intangible Assets | | | | | 360 327 | 171 345 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 68 | 55 893 | 493 173 | 397 694 | 3 439 |
| Administrative Expenses | | | | | 14 628 546 | 18 095 787 |
| Amounts Owed By Other Related Parties Other Than Directors | | | | | | 500 000 |
| Amounts Owed To Group Undertakings | 680 | | | 249 966 | 385 813 | 2 233 280 |
| Average Number Employees During Period | 24 | 26 | 24 | 24 | 30 | 268 |
| Bank Borrowings | 459 | 459 218 | 2 878 346 | 2 375 000 | 1 875 000 | 3 875 000 |
| Bank Borrowings Overdrafts | 459 | 365 | 187 693 | 500 000 | 516 551 | 915 691 |
| Bank Overdrafts | 906 | 741 334 | | | 16 551 | |
| Cash Cash Equivalents | -906 | 174 870 | 3 776 105 | 7 052 317 | 7 259 846 | 4 113 566 |
| Cash Flows Used In Acquiring Or Obtaining Control Subsidiaries Or Other Businesses Classified As Investing Activities | -532 | -246 | -271 250 | | | |
| Cash Receipts From Repayment Other Loans Advances Classified As Investing Activities | | -5 000 | 19 361 | | | |
| Comprehensive Income Expense | | | 349 681 | 5 193 555 | 4 773 323 | |
| Corporation Tax Payable | | | 118 917 | 3 200 | 729 902 | 1 864 446 |
| Corporation Tax Recoverable | | 12 000 | 19 533 | 18 812 | 118 205 | 7 487 |
| Cost Sales | | | | | 16 397 584 | 20 382 004 |
| Creditors | 775 | 365 | 1 158 862 | 2 317 552 | 2 787 619 | 6 195 992 |
| Current Tax For Period | | | 111 000 | 1 228 700 | 967 400 | 1 239 000 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | | 213 672 | 33 473 | 74 541 | 260 801 |
| Dividends Paid Classified As Financing Activities | -300 | -100 | -100 000 | -3 000 000 | | -247 368 |
| Dividends Paid To Owners Parent Classified As Financing Activities | | | | -3 000 000 | | -247 368 |
| Dividends Received Classified As Investing Activities | -2 400 | -1 500 | -1 578 821 | | | |
| Finance Lease Liabilities Present Value Total | | | 82 502 | 36 175 | 5 823 | 6 036 |
| Finance Lease Payments Owing Minimum Gross | | | 140 977 | 85 037 | 36 226 | 6 036 |
| Finished Goods Goods For Resale | | | 1 861 434 | 2 487 699 | 3 037 061 | 3 467 060 |
| Fixed Assets | 1 064 | 926 | 429 547 | 539 046 | 687 611 | 434 925 |
| Further Item Creditors Component Total Creditors | 316 | | | | | |
| Further Item Tax Increase Decrease Component Adjusting Items | | | 24 946 | 33 473 | 3 323 | 5 198 |
| Gain Loss On Disposals Intangible Assets | | | | | | 74 649 |
| Gain Loss On Disposals Property Plant Equipment | | | 7 047 | -3 361 | -6 062 | 71 964 |
| Government Grant Income | | | 859 065 | 10 188 | | |
| Impairment Loss Intangible Assets | | | 328 000 | 338 399 | | |
| Income Taxes Paid Refund Classified As Operating Activities | | | | -121 561 | -1 401 086 | -964 161 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | -18 588 | 3 371 | -164 505 | -210 466 |
| Increase From Amortisation Charge For Year Intangible Assets | | | | 126 144 | 105 466 | 272 125 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 39 | 71 710 | 516 352 | 579 670 | 1 971 |
| Increase From Impairment Loss Recognised In Profit Or Loss Intangible Assets | | | | 338 399 | | |
| Increase From Impairment Loss Recognised In Profit Or Loss Property Plant Equipment | | | | 4 893 | | |
| Intangible Assets | | | 937 642 | 473 099 | 381 690 | 1 087 153 |
| Intangible Assets Gross Cost | | | 820 000 | 820 000 | 820 000 | 820 000 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | | | 56 976 | 29 616 | 104 601 | 135 186 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | | | 17 799 | 13 124 | 2 228 | 1 614 |
| Interest Income On Bank Deposits | | | 583 | 535 | 2 668 | 14 380 |
| Interest Paid Classified As Operating Activities | | | -74 775 | -42 740 | -117 309 | -173 779 |
| Interest Payable Similar Charges Finance Costs | 25 | | 34 083 | 42 740 | 117 309 | 173 779 |
| Interest Received Classified As Investing Activities | | -1 | -12 049 | -541 | -2 668 | -14 863 |
| Investments Fixed Assets | 1 026 | 859 757 | 379 656 | 379 656 | 379 655 | 379 655 |
| Investments In Subsidiaries | 1 026 | 860 | 379 656 | 379 656 | 379 655 | 379 655 |
| Net Cash Generated From Operations | | | | -7 864 746 | -4 142 904 | -7 612 784 |
| Net Current Assets Liabilities | 1 118 | 872 035 | 7 306 756 | | | |
| Net Finance Income Costs | 2 400 | 1 501 | 1 579 355 | 541 | 2 668 | 14 863 |
| Other Cash Inflow Outflow Classified As Investing Activities | | -1 003 | -534 | | | |
| Other Creditors | 1 021 | 795 | 177 606 | 705 504 | 148 863 | 55 729 |
| Other Disposals Decrease In Amortisation Impairment Intangible Assets | | | | | | 496 279 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | | 56 913 | 32 803 | 99 673 |
| Other Disposals Intangible Assets | | | | | | 496 279 |
| Other Disposals Property Plant Equipment | | | | 60 274 | 39 132 | 144 430 |
| Other Interest Receivable Similar Income Finance Income | | | | | 2 668 | 14 863 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 28 | 32 142 | 28 073 | 34 992 | 32 019 | 34 637 |
| Percentage Class Share Held In Subsidiary | | 100 | 100 | 100 | 100 | 100 |
| Prepayments Accrued Income | 56 | 185 441 | 894 083 | 107 284 | 180 595 | 327 614 |
| Profit Loss | 1 532 | 125 | 3 713 017 | 262 508 | 2 602 598 | 1 581 929 |
| Property Plant Equipment Gross Cost | 83 | 151 | 3 306 273 | 3 739 172 | 81 308 | 84 747 |
| Purchase Property Plant Equipment | -35 | -68 | -55 893 | | | |
| Social Security Costs | 160 | 192 284 | 176 039 | 202 899 | 275 682 | 247 292 |
| Staff Costs Employee Benefits Expense | 1 564 | 1 716 | 1 464 538 | 1 649 839 | 2 086 637 | 2 083 439 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | | 213 672 | 247 145 | 321 686 | 582 487 |
| Tax Decrease From Utilisation Tax Losses | | | 28 180 | | | |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | | -93 760 | | -183 606 | -175 902 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | | 52 335 | -92 925 | 60 043 | -182 906 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | | 49 563 | -38 327 | -1 483 | 51 516 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 33 | 10 227 | 198 204 | 1 265 544 | 877 436 | 1 289 335 |
| Total Assets Less Current Liabilities | 2 182 | 1 797 500 | 7 736 303 | | | |
| Total Borrowings | | | 187 693 | 500 000 | 516 551 | 915 691 |
| Total Current Tax Expense Credit | | | 92 412 | 1 232 071 | 802 895 | 1 028 534 |
| Trade Creditors Trade Payables | 125 | 185 | 128 265 | 188 470 | 235 049 | 4 175 109 |
| Trade Debtors Trade Receivables | | | 1 277 488 | 1 233 669 | 2 073 062 | 3 334 410 |
| Transfers To From Non-current Assets Or Disposal Groups Held For Sale Intangible Assets | | | | | -287 265 | -147 250 |
| Transfers To From Non-current Assets Or Disposal Groups Held For Sale Property Plant Equipment | | | | | 287 265 | 948 457 |
| Transfer To Non-current Assets Or Disposal Groups Held For Sale Decrease In Amortisation Impairment Intangible Assets | | | | | -132 469 | -59 160 |
| Transfer To Non-current Assets Or Disposal Groups Held For Sale Decrease In Depreciation Impairment Property Plant Equipment | | | | | 132 469 | -217 428 |
| Turnover Revenue | | | | | 36 493 777 | 45 116 481 |
| Wages Salaries | 1 376 | 1 492 595 | 1 260 426 | 1 411 948 | 1 778 936 | 1 801 510 |
(1 page)