| Profit & Loss |
| Date of Accounts |
2017-03-31 | 2018-03-31 | 2019-03-31 | 2020-03-31 | 2021-03-31 | 2022-03-31 | 2023-03-31 |
| Currency |
| | | | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 1 055 950 | 2 261 690 | 1 775 163 | 779 356 | 1 239 598 | 1 739 148 | 831 899 |
| Current Assets | 14 030 290 | 26 450 372 | 30 479 429 | 23 472 142 | 22 650 094 | 22 755 795 | 25 663 940 |
| Debtors | 8 944 514 | 18 460 388 | 17 017 305 | 15 182 128 | 12 034 053 | 12 375 384 | 16 770 334 |
| Net Assets Liabilities | 1 702 755 | 3 013 507 | 3 500 690 | 3 052 581 | 2 457 551 | 3 483 428 | 5 845 384 |
| Other Debtors | 268 380 | 17 690 | 176 610 | 193 034 | 102 723 | 202 132 | 273 999 |
| Total Inventories | 4 029 826 | 5 728 294 | 11 686 961 | 7 510 658 | 9 995 112 | 8 641 263 | 8 061 707 |
| Property Plant Equipment | | | | | 481 212 | 314 861 | 476 319 |
|
| Other Financial Data |
| Audit Fees Expenses | 27 246 | 26 503 | 15 919 | 10 349 | 14 704 | 12 320 | 14 611 |
| Fees For Non-audit Services | | 7 950 | 6 820 | 4 436 | 6 300 | 5 285 | 5 600 |
| Company Contributions To Money Purchase Plans Directors | 11 322 | 11 322 | 12 413 | 12 158 | 12 158 | 20 845 | 14 239 |
| Director Remuneration | 183 850 | 210 900 | 285 610 | 225 400 | 120 400 | 159 894 | 301 840 |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Amounts Owed By Group Undertakings | 317 104 | 85 553 | | | | | 23 491 |
| Amounts Owed To Group Undertakings | 9 250 925 | 16 006 707 | 19 949 395 | 1 221 726 | 2 580 049 | 2 314 586 | 3 788 843 |
| Applicable Tax Rate | 20 | 19 | 19 | 19 | 19 | 19 | 19 |
| Average Number Employees During Period | 23 | 30 | 32 | 32 | 30 | 31 | 31 |
| Comprehensive Income Expense | 448 328 | 1 310 752 | 487 183 | -448 109 | -595 030 | 1 025 877 | 2 361 956 |
| Corporation Tax Payable | 70 046 | 248 605 | 30 000 | | | 50 000 | 680 795 |
| Creditors | 1 872 761 | 4 074 189 | 5 261 703 | 1 821 726 | 3 180 049 | 4 414 556 | 4 888 793 |
| Cumulative Preference Share Dividends Unpaid | 600 000 | 600 000 | 600 000 | 600 000 | 600 000 | 600 000 | 600 000 |
| Current Tax For Period | 132 311 | 252 824 | 94 319 | -100 000 | -196 167 | 50 000 | 635 538 |
| Depreciation Expense Property Plant Equipment | 110 095 | 133 773 | 145 875 | 208 572 | 198 083 | 171 797 | 136 349 |
| Fixed Assets | 232 346 | 197 844 | 594 115 | 626 910 | 481 212 | | |
| Further Operating Expense Item Component Total Operating Expenses | -308 066 | -966 473 | -1 578 839 | -1 592 797 | -2 186 139 | 105 | 2 226 |
| Gain Loss On Disposals Property Plant Equipment | 22 985 | 11 873 | 34 150 | 34 068 | 11 311 | | 48 500 |
| Investments Fixed Assets | 35 714 | 35 714 | 35 714 | 35 714 | | | |
| Investments In Group Undertakings | 35 714 | 35 714 | 35 714 | 35 714 | -35 714 | | |
| Net Current Assets Liabilities | 3 343 170 | 6 889 852 | 8 168 278 | 4 247 397 | 5 156 388 | 7 583 123 | 10 257 858 |
| Number Shares Issued Fully Paid | | 600 000 | 600 000 | 600 000 | 600 000 | 600 000 | 600 000 |
| Other Creditors | 496 362 | 1 243 240 | 1 296 433 | 1 520 323 | 2 408 994 | 2 862 438 | 1 693 654 |
| Other Taxation Social Security Payable | 658 176 | 1 819 798 | 762 600 | 465 319 | 875 923 | 881 161 | 858 144 |
| Par Value Share | | 1 | 1 | 1 | 1 | 1 | 1 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 60 682 | 79 745 | 89 618 | 105 490 | 102 155 | 67 052 | 69 173 |
| Profit Loss | 443 433 | 1 310 752 | 708 162 | -448 109 | -595 030 | 1 025 877 | 2 361 956 |
| Profit Loss On Ordinary Activities Before Tax | 575 744 | 1 554 141 | 802 481 | -548 109 | -791 197 | 1 075 877 | 2 997 494 |
| Social Security Costs | 144 243 | 202 542 | 215 700 | 206 377 | 193 119 | 110 377 | 136 522 |
| Staff Costs Employee Benefits Expense | 1 397 223 | 1 845 515 | 2 152 451 | 2 120 216 | 1 750 738 | 1 890 520 | 2 401 188 |
| Tax Decrease From Utilisation Tax Losses | | | 13 342 | 18 691 | | | |
| Tax Expense Credit Applicable Tax Rate | 115 149 | 295 287 | 152 471 | -124 886 | -150 327 | 204 417 | 569 524 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | 6 382 | 4 198 | -23 554 | 8 352 | 10 957 | 28 094 | -997 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 401 | 2 343 | 7 739 | -14 161 | -12 460 | 5 152 | -5 935 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 132 311 | 252 824 | 94 319 | -75 114 | -196 167 | 50 000 | 635 538 |
| Total Assets Less Current Liabilities | 3 575 516 | 7 087 696 | 8 762 393 | 4 874 307 | 5 637 600 | 7 897 984 | 10 734 177 |
| Total Operating Lease Payments | 20 349 | 19 521 | 20 615 | 10 995 | 8 321 | 20 832 | 28 605 |
| Trade Creditors Trade Payables | 211 611 | 242 170 | 272 723 | 269 835 | 105 092 | 176 174 | 279 731 |
| Trade Debtors Trade Receivables | 3 921 658 | 8 430 811 | 4 369 669 | 4 701 578 | 4 102 797 | 5 563 607 | 4 597 192 |
| Turnover Revenue | 19 479 099 | 30 413 782 | 28 119 289 | 19 208 507 | 14 909 590 | 26 408 540 | 29 227 160 |
| Wages Salaries | 1 192 298 | 1 563 228 | 1 847 133 | 1 613 690 | 1 455 464 | 1 713 091 | 2 195 493 |
| Accumulated Depreciation Impairment Property Plant Equipment | | | | | 806 418 | 978 215 | 1 001 567 |
| Administrative Expenses | | | | 2 057 667 | 1 771 312 | 1 963 397 | 2 283 873 |
| Bank Borrowings | | | | | | 1 000 020 | 1 000 020 |
| Bank Borrowings Overdrafts | | | | | | 1 499 970 | 499 950 |
| Cash Cash Equivalents Cash Flow Value | | | | 779 356 | 1 239 598 | 1 739 148 | |
| Corporation Tax Recoverable | | | | 18 691 | 214 858 | 143 850 | |
| Cost Sales | | | | 16 347 290 | 12 879 096 | 22 026 239 | 22 235 794 |
| Depreciation Amortisation Expense | | | | 187 269 | 198 083 | 171 797 | 136 349 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | | | | | 112 997 |
| Disposals Property Plant Equipment | | | | | | | 112 997 |
| Distribution Costs | | | | 1 321 390 | 958 660 | 1 308 832 | 1 675 311 |
| Further Item Interest Expense Component Total Interest Expense | | | | | | | 1 817 |
| Further Item Proceeds From Sales Other Long-term Assets Classified As Investing Activities Component Corresponding Total | | | | | -35 714 | | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | | | 79 800 | 79 800 | 79 800 | 79 800 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | | -6 496 383 | 245 953 | -3 792 940 | 1 053 381 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | | | 1 853 868 | 3 344 242 | -874 585 | -4 515 309 |
| Gain Loss On Disposal Assets Income Statement Subtotal | | | | 34 068 | 11 311 | | 48 500 |
| Gross Profit Loss | | | | 2 861 217 | 2 030 494 | 4 382 301 | 6 991 366 |
| Income From Related Parties | | | | 77 768 | 455 308 | 482 164 | |
| Income Taxes Paid Refund Classified As Operating Activities | | | | 51 309 | | 71 008 | 139 107 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | | | -995 807 | 460 242 | 499 550 | -907 249 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | | -22 940 | | | |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | | | | -4 176 303 | 2 484 454 | -1 353 849 | -579 556 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | | | | | 171 797 | 136 349 |
| Interest Paid Classified As Operating Activities | | | | | | | -1 817 |
| Interest Payable Similar Charges Finance Costs | | | | 42 000 | 42 000 | 42 000 | 43 817 |
| Key Management Personnel Compensation Total | | | | | | 482 164 | 722 339 |
| Loans Owed By Related Parties | | | | 134 668 | | | |
| Loans Owed To Related Parties | | | | -18 074 723 | -17 302 418 | -17 457 481 | -15 062 996 |
| Net Cash Flows From Used In Financing Activities | | | | | | -2 499 990 | 1 000 020 |
| Net Cash Flows From Used In Investing Activities | | | | 181 384 | 40 831 | 4 760 | 241 364 |
| Net Cash Flows From Used In Operating Activities | | | | 814 423 | -501 073 | 1 995 680 | -334 135 |
| Net Cash Generated From Operations | | | | 823 732 | -543 073 | 2 024 688 | -238 845 |
| Net Interest Received Paid Classified As Investing Activities | | | | -4 612 | -243 | -686 | -7 943 |
| Operating Profit Loss | | | | -510 721 | -749 440 | 1 117 191 | 3 033 368 |
| Other Interest Receivable Similar Income Finance Income | | | | 4 612 | 243 | 686 | 7 943 |
| Other Operating Income Format1 | | | | 7 119 | 64 810 | 7 119 | 1 186 |
| Payments To Related Parties | | | | 114 628 | 13 407 317 | 18 496 708 | 21 328 633 |
| Proceeds From Borrowings Classified As Financing Activities | | | | | | -2 499 990 | |
| Proceeds From Sales Property Plant Equipment | | | | -56 400 | -35 300 | | -48 500 |
| Property Plant Equipment Gross Cost | | | | | 1 287 630 | 1 293 076 | 1 477 886 |
| Purchase Property Plant Equipment | | | | -242 396 | -112 088 | -5 446 | -297 807 |
| Research Development Charged | | | | | -196 167 | 50 000 | 635 538 |
| Research Development Tax Credit | | | | | 52 317 | 110 000 | 43 263 |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | | | -58 369 | -52 317 | | |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | | | | 85 643 | | | |
| Total Additions Including From Business Combinations Property Plant Equipment | | | | | | 5 446 | 297 807 |
| Total Tax Expense Credit On Items Recognised In Equity | | | | 7 980 | 7 980 | | |
(26 pages)