| Profit & Loss |
| Date of Accounts |
2018-05-31 | 2019-10-31 | 2020-10-31 | 2021-10-31 | 2022-10-31 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 456 380 | 1 196 250 | 1 458 032 | 795 758 | 535 594 |
| Current Assets | 3 325 608 | 3 425 384 | 5 085 933 | 4 069 321 | 4 670 023 |
| Debtors | 2 165 531 | 1 723 953 | 3 132 663 | 2 552 175 | 3 514 085 |
| Net Assets Liabilities | 2 341 743 | 1 955 847 | 2 803 085 | 2 923 941 | 3 395 818 |
| Other Debtors | 312 616 | 340 738 | 153 484 | 26 250 | |
| Property Plant Equipment | 2 798 266 | 2 008 865 | 2 023 861 | 2 574 359 | 2 520 531 |
| Total Inventories | 703 697 | 505 181 | 495 238 | 721 388 | 620 344 |
|
| Other Financial Data |
| Audit Fees Expenses | | | 9 750 | 11 000 | 11 950 |
| Accrued Liabilities Deferred Income | 91 392 | 482 970 | 509 109 | 549 183 | 340 870 |
| Accumulated Depreciation Impairment Property Plant Equipment | 1 085 744 | 1 271 404 | 1 493 853 | 1 901 713 | 2 331 335 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 707 319 | 676 555 | | 523 798 |
| Administrative Expenses | | 3 031 060 | 2 305 727 | 2 491 884 | 2 994 674 |
| Average Number Employees During Period | | 70 | 114 | 119 | 124 |
| Bank Borrowings | | | | | 465 259 |
| Bank Borrowings Overdrafts | 274 888 | | | | 417 473 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | | 1 323 885 | 1 130 547 | 744 504 | 658 263 |
| Cash Cash Equivalents Cash Flow Value | 181 492 | 1 196 250 | 1 458 032 | 795 758 | 535 594 |
| Comprehensive Income Expense | | 144 104 | 547 238 | 920 856 | 971 877 |
| Corporation Tax Payable | 48 690 | | 67 249 | 170 906 | 197 400 |
| Corporation Tax Recoverable | | | 16 190 | | |
| Cost Sales | | 11 039 101 | 11 869 128 | 11 310 043 | 11 658 588 |
| Creditors | 1 779 833 | 1 114 801 | 827 769 | 540 737 | 427 808 |
| Current Tax For Period | | | 68 898 | 170 906 | 197 400 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | 36 029 | 83 072 | 37 469 | 9 948 |
| Depreciation Expense Property Plant Equipment | | | | 315 932 | 364 548 |
| Depreciation Impairment Expense Property Plant Equipment | | 841 534 | 453 368 | 508 636 | 505 748 |
| Dividends Paid | | 530 000 | | 800 000 | 500 000 |
| Dividends Paid Classified As Financing Activities | | -530 000 | | -800 000 | -500 000 |
| Dividends Paid On Shares Interim | | 530 000 | | 800 000 | 500 000 |
| Finance Lease Liabilities Present Value Total | 449 618 | 1 114 801 | 827 769 | 540 737 | 10 335 |
| Finance Lease Payments Owing Minimum Gross | | 1 411 833 | 1 114 740 | 827 769 | 436 038 |
| Fixed Assets | 2 798 267 | 2 008 865 | | | |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | | | | -500 000 |
| Further Item Tax Increase Decrease Component Adjusting Items | | 36 029 | 83 072 | 37 469 | 9 948 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 598 860 | 442 230 | 301 428 | 20 456 | |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | -801 437 | -975 079 | 441 125 | 34 973 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | -441 578 | 1 392 520 | -564 298 | 961 910 |
| Gain Loss In Cash Flows From Change In Inventories | | -198 516 | -9 943 | 226 150 | -101 044 |
| Gain Loss On Disposals Property Plant Equipment | | -162 686 | -26 980 | 121 505 | 29 597 |
| Government Grant Income | | | 118 797 | 9 451 | 8 000 |
| Gross Profit Loss | | 3 280 028 | 2 830 273 | 3 524 208 | 4 110 471 |
| Impairment Loss Reversal On Investments | | 1 | | | |
| Income Taxes Paid Refund Classified As Operating Activities | | -48 690 | | -51 108 | -170 906 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | -1 014 758 | -261 782 | | |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | -17 839 | 49 | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 841 534 | 453 368 | | 505 748 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | | 70 976 | 38 198 | 37 824 | 16 924 |
| Interest Income On Bank Deposits | | | | | 1 818 |
| Interest Income On Financial Assets That Are Not Fair Value Through Profit Or Loss | | | | | 1 818 |
| Interest Payable Similar Charges Finance Costs | | 70 976 | 38 198 | 37 824 | 16 924 |
| Interest Received Classified As Investing Activities | | | | | -1 818 |
| Investments Fixed Assets | 1 | | | | |
| Issue Equity Instruments | | | 300 000 | | |
| Key Management Personnel Compensation Total | | | | 272 614 | 253 999 |
| Net Cash Flows From Used In Financing Activities | | 1 347 618 | -2 907 | | |
| Net Cash Flows From Used In Investing Activities | | 214 819 | 495 344 | | |
| Net Cash Flows From Used In Operating Activities | | -2 577 195 | -754 219 | -1 362 326 | -586 813 |
| Net Cash Generated From Operations | | -2 696 861 | -792 417 | -1 451 258 | -774 643 |
| Net Current Assets Liabilities | 1 362 133 | 1 136 636 | 1 764 918 | 1 085 713 | 1 508 437 |
| Net Finance Income Costs | | | | | 1 818 |
| Net Interest Paid Received Classified As Operating Activities | | -70 976 | -38 198 | -37 824 | -16 924 |
| Operating Profit Loss | | 251 110 | 719 567 | 1 167 104 | 1 194 331 |
| Other Creditors | 1 779 833 | 1 114 801 | 113 203 | 224 420 | 270 586 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 655 874 | 230 919 | | 76 126 |
| Other Disposals Property Plant Equipment | | 1 311 060 | 439 110 | | 148 004 |
| Other Interest Receivable Similar Income Finance Income | | | | | 1 818 |
| Other Operating Income Format1 | | 2 142 | 195 021 | 134 780 | 78 534 |
| Other Taxation Social Security Payable | 25 889 | 140 183 | 721 294 | 428 462 | 585 167 |
| Payments Finance Lease Liabilities Classified As Financing Activities | | -817 618 | -297 093 | -286 971 | -391 731 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | | 56 339 | 82 761 | 111 785 | 109 803 |
| Prepayments Accrued Income | | 98 524 | 376 818 | 422 429 | 175 772 |
| Proceeds From Issuing Shares | | | -300 000 | | |
| Proceeds From Sales Property Plant Equipment | | -492 500 | -181 211 | -289 200 | -101 475 |
| Profit Loss | | 144 104 | 547 238 | 920 856 | 971 877 |
| Profit Loss On Ordinary Activities Before Tax | | 180 133 | 681 369 | 1 129 280 | 1 179 225 |
| Property Plant Equipment Gross Cost | 3 884 010 | 3 280 269 | 3 517 714 | 4 476 072 | 4 851 866 |
| Provisions For Liabilities Balance Sheet Subtotal | 38 824 | 74 853 | | | |
| Purchase Property Plant Equipment | | -707 319 | -676 555 | -1 226 829 | -523 798 |
| Raw Materials Consumables | | 381 415 | 441 014 | 494 531 | 530 668 |
| Research Development Expense Recognised In Profit Or Loss | | | 1 535 | 31 223 | 3 145 |
| Social Security Costs | | 124 797 | 375 928 | 473 008 | 489 996 |
| Staff Costs Employee Benefits Expense | | 3 654 232 | 4 245 434 | 5 196 910 | 5 351 211 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | 74 853 | 157 925 | 195 394 | 205 342 |
| Tax Expense Credit Applicable Tax Rate | | 34 225 | 129 460 | 214 563 | 224 053 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | -69 668 | -85 470 | -44 525 | -26 848 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | 1 804 | 19 782 | 868 | 195 |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | | 2 729 | | | |
| Tax Increase Decrease From Other Short-term Timing Differences | | | 5 126 | | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | 36 029 | 134 131 | 208 424 | 207 348 |
| Total Assets Less Current Liabilities | 4 160 400 | 3 145 501 | 3 788 779 | 3 660 072 | 4 028 968 |
| Total Borrowings | | | | | 417 473 |
| Total Current Tax Expense Credit | | | 51 059 | 170 955 | 197 400 |
| Total Operating Lease Payments | | 43 869 | 56 004 | 56 004 | 12 501 |
| Trade Creditors Trade Payables | 1 072 998 | 1 330 405 | 1 623 189 | 1 323 605 | 1 294 074 |
| Trade Debtors Trade Receivables | 1 852 915 | 1 383 215 | 2 586 171 | 2 103 496 | 3 338 313 |
| Transfers To From Non-current Assets Or Disposal Groups Held For Sale Property Plant Equipment | | | | | 55 622 |
| Transfer To Non-current Assets Or Disposal Groups Held For Sale Decrease In Depreciation Impairment Property Plant Equipment | | | | | 24 199 |
| Turnover Revenue | | 14 319 129 | 14 699 401 | 14 834 251 | 15 769 059 |
| Wages Salaries | | 3 473 096 | 3 786 745 | 4 612 117 | 4 751 412 |
| Work In Progress | | 123 766 | 54 224 | 226 857 | 89 676 |
| Company Contributions To Defined Benefit Plans Directors | | 2 306 | 1 441 | 1 327 | 1 321 |
| Director Remuneration | | 218 751 | 246 129 | 272 614 | 253 999 |
| Director Remuneration Benefits Including Payments To Third Parties | | 221 057 | 247 570 | 273 941 | 255 320 |
(29 pages)