| Profit & Loss |
| Date of Accounts |
2018-08-31 | 2019-08-31 | 2020-08-31 | 2021-12-31 | 2022-12-31 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 2 984 | 191 268 | 1 388 536 | 2 567 442 | 606 702 |
| Current Assets | 35 280 540 | 32 819 360 | 26 965 046 | 6 242 441 | 1 097 777 |
| Debtors | 6 123 822 | 6 037 760 | 5 357 301 | 394 999 | 491 075 |
| Net Assets Liabilities | 1 748 106 | 2 413 728 | 2 538 741 | 210 695 | -685 808 |
| Other Debtors | 188 814 | 201 018 | 64 359 | 300 000 | 300 000 |
| Property Plant Equipment | 29 292 | 14 098 | 13 177 | 10 237 | 7 087 |
| Total Inventories | 29 153 734 | 26 590 332 | 20 219 209 | 3 280 000 | |
|
| Other Financial Data |
| Audit Fees Expenses | 16 000 | 16 800 | 17 000 | 14 000 | 5 500 |
| Accrued Liabilities Deferred Income | 1 308 615 | 1 330 733 | 1 275 977 | 419 194 | 376 486 |
| Accumulated Depreciation Impairment Property Plant Equipment | 198 355 | 185 359 | 186 384 | 2 363 | 5 513 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 2 330 | 13 069 | 12 600 | |
| Administrative Expenses | 1 688 993 | 1 799 451 | 1 617 001 | 2 178 560 | 207 386 |
| Amounts Owed By Group Undertakings | 5 710 688 | 5 718 866 | 4 993 861 | | |
| Amounts Owed To Group Undertakings | 356 912 | 356 912 | 356 912 | 252 715 | 5 905 |
| Average Number Employees During Period | 36 | 45 | 38 | 17 | 2 |
| Bank Borrowings | 9 654 697 | 6 748 632 | 2 406 363 | | |
| Bank Borrowings Overdrafts | 9 654 697 | 6 748 632 | 2 406 363 | | |
| Bank Overdrafts | 622 544 | | | | |
| Corporation Tax Payable | | 554 | | 1 528 070 | 87 343 |
| Corporation Tax Recoverable | 768 | | 607 | | |
| Cost Sales | 8 466 452 | 17 521 991 | 17 094 752 | 21 361 275 | 737 571 |
| Creditors | 9 654 697 | 6 748 632 | 24 439 486 | 3 800 000 | 3 800 000 |
| Current Tax For Period | 181 | 554 | | 1 528 677 | |
| Debentures In Issue | 1 000 000 | 1 315 000 | 1 110 000 | | |
| Deferred Tax Asset Debtors | 208 125 | 81 896 | 252 394 | | 176 666 |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | -8 403 | -19 336 | | |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | -11 910 | | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | 263 812 | 134 632 | -139 252 | 254 238 | -178 510 |
| Depreciation Expense Property Plant Equipment | 18 488 | 17 524 | 13 990 | 7 678 | |
| Disposals Investment Property Fair Value Model | | | | | 795 000 |
| Dividends Paid | | | | 8 050 000 | |
| Dividends Paid On Shares Final | | | | 8 050 000 | |
| Finished Goods Goods For Resale | 15 058 263 | 13 992 731 | 4 857 497 | 3 280 000 | |
| Fixed Assets | 29 296 | 14 102 | 13 181 | 10 241 | 2 492 091 |
| Further Item Creditors Component Total Creditors | | | | 3 800 000 | 3 800 000 |
| Further Item Deferred Expense Credit Component Total Deferred Tax Expense | | -8 403 | -19 336 | | |
| Further Item Interest Expense Component Total Interest Expense | | 288 | 435 | 1 676 | 53 610 |
| Further Item Operating Expense Loss Income Statement Item Component Operating Profit Loss | | | | 3 435 684 | |
| Further Item Tax Increase Decrease Component Adjusting Items | 72 913 | -7 207 | 1 148 | | 87 343 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 214 742 | 163 739 | 113 354 | 30 000 | 18 000 |
| Gain Loss From Sales Investment Properties Recognised In Profit Or Loss | | | | | -737 571 |
| Gain Loss On Disposals Intangible Assets | 21 532 | | | | |
| Gain Loss On Disposals Property Plant Equipment | | | 1 300 | -7 862 | |
| Government Grant Income | | | 72 982 | 57 659 | |
| Gross Profit Loss | 2 919 736 | 3 032 908 | 1 782 124 | 12 083 221 | |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | -1 376 | 1 196 | -607 | | 87 343 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 17 524 | 13 990 | 7 678 | 3 150 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 379 754 | 455 899 | 282 762 | 38 552 | |
| Interest Income On Bank Deposits | 952 | 2 914 | 8 038 | 907 | 1 915 |
| Interest Payable Similar Charges Finance Costs | 404 780 | 493 042 | 322 840 | 48 025 | 53 610 |
| Investment Property | | | | | 2 485 000 |
| Investment Property Fair Value Model | | | | | 2 485 000 |
| Investments Fixed Assets | 4 | 4 | 4 | 4 | 4 |
| Investments In Subsidiaries | 4 | 4 | 4 | 4 | 4 |
| Net Current Assets Liabilities | 11 373 507 | 9 148 258 | 2 525 560 | 4 002 298 | 622 101 |
| Net Finance Income Costs | | | 8 038 | 986 238 | 7 475 |
| Operating Profit Loss | 1 265 689 | 1 283 729 | 268 710 | 6 566 656 | |
| Other Creditors | 18 674 237 | 18 945 060 | 18 347 153 | 22 685 | 7 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 30 520 | 12 965 | 191 699 | |
| Other Disposals Property Plant Equipment | | 30 520 | 12 965 | 199 561 | |
| Other Interest Expense | 24 780 | 36 855 | 39 643 | 7 797 | |
| Other Interest Income | | | | 985 331 | 5 560 |
| Other Interest Receivable Similar Income Finance Income | 952 | 2 914 | 8 038 | 986 238 | 7 475 |
| Other Operating Income Format1 | 34 946 | 50 272 | 103 587 | 97 679 | |
| Other Taxation Social Security Payable | 113 784 | 97 051 | 151 988 | 14 082 | 3 538 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 5 846 | 11 430 | 13 698 | 10 841 | 1 835 |
| Percentage Class Share Held In Subsidiary | | 100 | 100 | 100 | 100 |
| Prepayments Accrued Income | 14 789 | 21 840 | 20 610 | 488 | 5 560 |
| Profit Loss | 599 243 | 665 622 | 125 013 | 5 721 954 | -896 503 |
| Profit Loss On Ordinary Activities Before Tax | 861 861 | 793 601 | -46 092 | 7 504 869 | -987 670 |
| Property Plant Equipment Gross Cost | 227 647 | 199 457 | 199 561 | 12 600 | |
| Social Security Costs | 168 367 | 207 414 | | 142 981 | |
| Staff Costs Employee Benefits Expense | 1 175 628 | 1 271 594 | | 1 528 623 | 106 293 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | | | 1 844 | |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | | | | 187 213 | |
| Tax Expense Credit Applicable Tax Rate | 163 754 | 150 784 | -8 757 | 1 425 925 | -187 657 |
| Tax Increase Decrease Arising From Group Relief Tax Reconciliation | | | | -22 651 | |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | | -132 471 | -87 343 | |
| Tax Increase Decrease From Effect Different Tax Rates On Some Earnings | 24 484 | -15 839 | -11 910 | 443 | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 2 843 | 241 | 829 | 653 754 | 9 147 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 262 618 | 127 979 | -171 105 | 1 782 915 | -91 167 |
| Total Assets Less Current Liabilities | 11 402 803 | 9 162 360 | 2 538 741 | 4 012 539 | 3 114 192 |
| Total Borrowings | 11 277 241 | 8 063 632 | 3 516 363 | | |
| Total Current Tax Expense Credit | -1 194 | 1 750 | -607 | 1 528 677 | 87 343 |
| Total Deferred Tax Expense Credit | 263 812 | 126 229 | -170 498 | 254 238 | |
| Total Operating Lease Payments | 50 934 | 50 934 | 50 934 | 40 781 | |
| Trade Creditors Trade Payables | 1 830 941 | 1 625 792 | 791 093 | 3 397 | 2 397 |
| Trade Debtors Trade Receivables | 638 | 14 140 | 25 470 | 31 | 180 |
| Transfers To From Inventories Investment Property Fair Value Model | | | | | -3 280 000 |
| Transfers To From Retained Earnings Increase Decrease In Equity | -383 754 | | | | |
| Turnover Revenue | 11 386 188 | 20 554 899 | 18 876 876 | 33 444 496 | |
| Wages Salaries | 1 001 415 | 1 052 750 | | 1 374 801 | 94 476 |
| Work In Progress | 14 095 471 | 12 597 601 | 15 361 712 | | |
| Director Remuneration | | 356 734 | 256 920 | 424 942 | 62 127 |
| Director Remuneration Benefits Including Payments To Third Parties | | | 256 920 | 484 942 | 62 127 |
| Further Item Director Remuneration Benefits Component Total Director Remuneration Benefits Excluding Payments To Third Parties | | | | 60 000 | |
(28 pages)