| Profit & Loss |
| Date of Accounts |
2022-08-31 | 2023-08-31 |
| Currency |
| |
|
| Balance Sheet |
| Cash Bank On Hand | 496 198 | 130 908 |
| Current Assets | 6 336 345 | 2 927 613 |
| Debtors | 5 840 147 | 2 796 705 |
| Net Assets Liabilities | 1 575 217 | 1 825 266 |
| Other Debtors | 14 250 | 21 204 |
| Total Inventories | 1 743 428 | 1 520 933 |
|
| Other Financial Data |
| Audit Fees Expenses | 6 300 | 8 400 |
| Accrued Liabilities Deferred Income | 7 560 | 8 400 |
| Accumulated Amortisation Impairment Intangible Assets | 2 164 239 | 2 201 115 |
| Accumulated Depreciation Impairment Property Plant Equipment | 3 170 907 | 2 043 796 |
| Additional Provisions Increase From New Provisions Recognised | | 350 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 21 927 |
| Administration Support Average Number Employees | 7 | 3 |
| Administrative Expenses | 1 473 593 | 1 701 066 |
| Amortisation Expense Intangible Assets | 71 876 | 36 876 |
| Amortisation Government Grants | -358 356 | -61 669 |
| Amortisation Rate Used For Intangible Assets | | 20 |
| Amounts Owed By Directors | 49 089 | 530 |
| Amounts Owed By Group Undertakings | 5 776 808 | 2 775 501 |
| Amounts Owed To Group Undertakings | 3 000 | 675 161 |
| Applicable Tax Rate | 19 | 22 |
| Average Number Employees During Period | 145 | 139 |
| Balances Amounts Owed By Related Parties | | 1 194 962 |
| Balances Amounts Owed To Related Parties | | 1 000 000 |
| Bank Borrowings Overdrafts | 356 915 | 231 781 |
| Cash Cash Equivalents Cash Flow Value | 1 753 660 | 905 976 |
| Comprehensive Income Expense | 675 581 | 595 210 |
| Corporation Tax Payable | 364 675 | 549 346 |
| Cost Sales | 3 218 179 | 4 678 149 |
| Creditors | 367 479 | 915 346 |
| Current Tax For Period | 651 897 | 879 272 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -20 313 | -30 436 |
| Deferred Tax Liabilities | 341 659 | 311 223 |
| Depreciation Expense Property Plant Equipment | 424 002 | 390 641 |
| Depreciation Rate Used For Property Plant Equipment | | 25 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 453 |
| Disposals Property Plant Equipment | | 1 813 |
| Dividends Paid | 149 125 | 345 161 |
| Dividends Paid Classified As Financing Activities | 149 125 | 345 161 |
| Dividends Paid On Shares | 149 125 | 345 161 |
| Fixed Assets | 12 960 697 | 12 564 896 |
| Further Item Gain Loss In Cash Flows From Change In Operating Assets Component Total Gain Loss In Cash Flows From Change In Operating Assets | 90 | |
| Further Item Tax Increase Decrease Component Adjusting Items | 45 578 | 4 158 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 1 001 | 30 194 |
| Gain Loss In Cash Flows From Change In Accrued Items | -61 151 | 18 330 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -109 | -38 140 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -1 505 203 | 389 966 |
| Gain Loss In Cash Flows From Change In Inventories | -1 378 159 | 222 495 |
| Gain Loss On Disposals Property Plant Equipment | | 453 |
| Government Grant Income | 358 356 | 61 669 |
| Government Grants Payable | 160 354 | 114 251 |
| Gross Profit Loss | 4 522 414 | 5 850 599 |
| Income Expense Recognised Directly In Equity | -149 125 | -345 161 |
| Income Taxes Paid Refund Classified As Operating Activities | 583 063 | 698 750 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -748 330 | -847 684 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | -2 063 | 4 149 |
| Increase Decrease In Net Debt From Cash Flows | | -3 667 301 |
| Increase From Amortisation Charge For Year Intangible Assets | | 36 876 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 390 641 |
| Intangible Assets | 137 529 | 100 653 |
| Intangible Assets Gross Cost | | 2 301 768 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 163 124 | 367 792 |
| Interest Income On Cash Cash Equivalents | 17 | 12 671 |
| Interest Paid Classified As Operating Activities | 283 226 | 490 844 |
| Interest Payable Similar Charges Finance Costs | 283 226 | 490 844 |
| Interest Received Classified As Operating Activities | 17 | 12 705 |
| Investments | 5 | 5 |
| Investments Fixed Assets | 5 | 5 |
| Investments In Group Undertakings | 5 | 5 |
| Loans From Government Other Public Authorities | 46 095 | 30 291 |
| Net Cash Flows From Used In Financing Activities | -780 108 | -4 875 949 |
| Net Cash Flows From Used In Investing Activities | -188 826 | -31 263 |
| Net Cash Flows From Used In Operating Activities | 220 604 | 4 059 528 |
| Net Cash Generated From Operations | 1 086 876 | 5 236 417 |
| Net Current Assets Liabilities | 5 968 866 | 2 012 267 |
| Net Debt Funds | 5 345 666 | 1 678 365 |
| Net Deferred Tax Liability Asset | 341 659 | 311 223 |
| Number Shares Issued Fully Paid | 1 | 1 |
| Operating Profit Loss | 3 439 330 | 4 262 806 |
| Other Creditors | 4 | 4 |
| Other Finance Costs | 120 102 | 123 052 |
| Other Finance Income | | 34 |
| Other Interest Receivable Similar Income Finance Income | 17 | 12 705 |
| Other Operating Income Format1 | 390 509 | 113 273 |
| Other Taxation Social Security Payable | 61 067 | 73 194 |
| Par Value Share | | 1 |
| Pension Costs Defined Contribution Plan | 52 164 | 59 722 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 52 164 | 59 722 |
| Prepayments Accrued Income | 60 981 | 65 072 |
| Proceeds From Sales Property Plant Equipment | | 1 813 |
| Production Average Number Employees | 131 | 129 |
| Profit Loss | 675 581 | 595 210 |
| Profit Loss On Ordinary Activities Before Tax | 3 156 121 | 3 784 667 |
| Property Plant Equipment Gross Cost | 14 119 831 | 14 129 731 |
| Provisions | 341 659 | 311 223 |
| Purchase Intangible Assets | 132 960 | |
| Purchase Property Plant Equipment | 55 866 | 33 076 |
| Raw Materials | 5 450 | 9 000 |
| Repairs Maintenance Expense | | 226 005 |
| Repayments Borrowings Classified As Financing Activities | 630 983 | 4 530 788 |
| Revenue Arising From Exchanges Goods Or Services Interest | 8 827 | |
| Revenue Arising From Exchanges Goods Or Services Other Revenue | | 500 |
| Revenue From Construction Contracts | | 2 045 000 |
| Revenue From Rendering Services | 43 943 | 64 390 |
| Revenue From Sale Goods | 7 687 823 | 8 418 858 |
| Social Security Costs | 231 036 | 267 501 |
| Staff Costs Employee Benefits Expense | 3 030 162 | 3 293 480 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 341 659 | 311 223 |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | 2 991 | 10 016 |
| Tax Expense Credit Applicable Tax Rate | 599 720 | 814 271 |
| Tax Increase Decrease Arising From Group Relief Tax Reconciliation | -18 333 | |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | 26 315 | 37 751 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 2 786 | 2 670 |
| Tax Increase Decrease From Other Tax Effects Tax Reconciliation | -23 333 | 2 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 629 521 | 852 985 |
| Total Assets Less Current Liabilities | 5 968 871 | 2 012 272 |
| Total Current Tax Expense Credit | 649 834 | 883 421 |
| Total Operating Lease Payments | 13 399 | 11 060 |
| Trade Creditors Trade Payables | 201 706 | 95 787 |
| Trade Debtors Trade Receivables | 53 872 | 58 165 |
| Turnover Revenue | 7 740 593 | 10 528 748 |
| Unused Provision Reversed | | 30 786 |
| Utilities Costs | | 272 121 |
| Wages Salaries | 2 746 962 | 2 966 257 |
| Work In Progress | 1 737 978 | 1 511 933 |
| Advances Credits Directors | 506 260 | 530 |
| Advances Credits Made In Period Directors | 734 233 | |
| Advances Credits Repaid In Period Directors | 320 260 | |
| Company Contributions To Money Purchase Plans Directors | 1 983 | 1 010 |
| Director Remuneration | 122 212 | 124 971 |
| Director Remuneration Benefits Excluding Payments To Third Parties | 124 195 | 125 981 |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 1 | 1 |
(36 pages)