| Profit & Loss |
| Date of Accounts |
2019-03-31 | 2020-03-31 | 2021-03-31 | 2022-03-31 | 2023-03-31 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 610 869 | 459 751 | 876 448 | 727 831 | 794 970 |
| Current Assets | 3 425 682 | 3 159 717 | 4 027 694 | 3 940 908 | 4 425 186 |
| Debtors | 1 649 053 | 1 319 784 | 1 752 455 | 1 430 752 | 1 797 458 |
| Net Assets Liabilities | 4 160 525 | 5 005 428 | 4 870 368 | 5 050 008 | 5 493 178 |
| Other Debtors | 80 526 | 54 991 | 16 508 | 27 894 | 1 435 |
| Property Plant Equipment | 1 820 305 | 3 036 088 | 2 510 891 | 2 807 139 | 2 834 366 |
| Total Inventories | 1 165 760 | 1 380 182 | 1 398 791 | 1 782 325 | |
|
| Other Financial Data |
| Audit Fees Expenses | | | | 21 000 | 21 000 |
| Accrued Liabilities Deferred Income | | | | 630 104 | 890 679 |
| Accumulated Depreciation Impairment Property Plant Equipment | 2 644 689 | 2 705 169 | 2 831 343 | 2 925 639 | 3 039 088 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | | | | 115 676 |
| Administrative Expenses | | | | 1 337 717 | 1 498 081 |
| Average Number Employees During Period | 46 | 47 | 49 | 56 | 57 |
| Bank Borrowings | | | | 208 000 | 160 000 |
| Bank Borrowings Overdrafts | | | 208 000 | 160 000 | 112 000 |
| Cash Cash Equivalents Cash Flow Value | | | 876 448 | 727 831 | 794 970 |
| Comprehensive Income Expense | 121 827 | 864 903 | -135 060 | 224 640 | 443 170 |
| Corporation Tax Payable | 11 235 | | 60 822 | | 5 974 |
| Corporation Tax Recoverable | 72 339 | | | | |
| Cost Sales | | | | 4 379 594 | 4 307 548 |
| Creditors | 81 568 | 58 539 | 254 140 | 193 992 | 112 000 |
| Current Tax For Period | | | | | 5 974 |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | | 30 340 | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | | | 64 003 | 70 421 |
| Depreciation Impairment Expense Property Plant Equipment | | | | 140 654 | 113 449 |
| Distribution Costs | | | | 1 542 632 | 1 660 424 |
| Dividends Paid | | 20 000 | | 45 000 | |
| Dividends Paid Classified As Financing Activities | | | | -45 000 | |
| Dividends Paid On Shares Interim | | | | 45 000 | |
| Finance Lease Liabilities Present Value Total | | | | 33 992 | 33 992 |
| Finance Lease Payments Owing Minimum Gross | 118 295 | 99 623 | 62 637 | 46 391 | 33 992 |
| Finished Goods Goods For Resale | | | | 1 782 325 | 1 832 758 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | | | 32 000 | 48 000 |
| Further Item Tax Increase Decrease Component Adjusting Items | | | | 26 724 | 45 960 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 29 994 | 78 662 | 45 014 | 12 126 | 66 372 |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | | | | 2 163 | 7 043 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | | 15 514 | -318 089 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | | | -321 703 | 366 706 |
| Gain Loss In Cash Flows From Change In Inventories | | | | 383 534 | 50 433 |
| Gain Loss On Remeasurement Defined Benefit Plans Before Tax In Other Comprehensive Income | -47 000 | 70 000 | -95 000 | 48 000 | 249 000 |
| Gain Loss On Revaluation Property Plant Equipment Before Tax In Other Comprehensive Income | | 1 250 000 | -450 000 | 150 000 | 25 000 |
| Income Taxes Paid Refund Classified As Operating Activities | | | | | 35 969 |
| Income Tax Expense Credit On Components Other Comprehensive Income | | 343 778 | -85 500 | 119 061 | 6 250 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | | | 148 617 | -67 139 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | | -60 822 | -35 969 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 107 346 | 126 174 | 140 654 | 113 449 |
| Interest Income On Bank Deposits | | | | 97 | 2 906 |
| Interest Income On Financial Assets That Are Not Fair Value Through Profit Or Loss | | | | 97 | 2 906 |
| Interest Paid Classified As Operating Activities | | | | -9 180 | -13 818 |
| Interest Payable Similar Charges Finance Costs | | | | 9 180 | 13 818 |
| Interest Received Classified As Investing Activities | | | | -97 | -2 906 |
| Net Cash Generated From Operations | | | | -240 614 | -218 157 |
| Net Current Assets Liabilities | 2 378 651 | 2 276 114 | 2 820 970 | 2 798 618 | 2 937 240 |
| Net Finance Income Costs | | | | 97 | 2 906 |
| Other Comprehensive Income Expense Before Tax | -47 000 | 921 222 | -459 500 | | |
| Other Creditors | 81 568 | 58 539 | 46 140 | 33 992 | 21 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 46 866 | | 46 358 | |
| Other Disposals Property Plant Equipment | | 85 631 | | 46 358 | |
| Other Interest Receivable Similar Income Finance Income | | | | 97 | 2 906 |
| Other Operating Income Format1 | | | | 8 776 | |
| Other Taxation Social Security Payable | 108 342 | 63 237 | 148 773 | 98 479 | 237 008 |
| Payments Finance Lease Liabilities Classified As Financing Activities | | | | -16 246 | -12 399 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | | | | 70 976 | 56 746 |
| Prepayments Accrued Income | | | | 24 000 | 14 987 |
| Profit Loss | 168 827 | -56 319 | 324 440 | 145 701 | 175 420 |
| Profit Loss On Ordinary Activities Before Tax | | | | 179 222 | 215 846 |
| Property Plant Equipment Gross Cost | 4 464 994 | 5 741 257 | 5 342 234 | 5 732 778 | 5 873 454 |
| Provisions For Liabilities Balance Sheet Subtotal | 99 863 | 475 235 | 354 353 | 567 757 | |
| Purchase Property Plant Equipment | | | | -286 902 | -115 676 |
| Retirement Benefit Obligations Surplus | -143 000 | -227 000 | -147 000 | -206 000 | -478 000 |
| Staff Costs Employee Benefits Expense | | | | 2 317 248 | 2 285 610 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 99 863 | 475 235 | 354 353 | 567 757 | 644 428 |
| Tax Expense Credit Applicable Tax Rate | | | | 34 052 | 41 011 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | | | -6 961 | -27 030 |
| Tax Increase Decrease From Effect Different Tax Rates On Some Earnings | | | | 30 340 | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | | | 1 004 | 1 094 |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | | | | 5 644 | -6 195 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | | | 33 521 | 40 426 |
| Total Additions Including From Business Combinations Property Plant Equipment | | 111 894 | 50 977 | 286 902 | |
| Total Assets Less Current Liabilities | 4 198 956 | 5 312 202 | 5 331 861 | 5 605 757 | 5 771 606 |
| Total Borrowings | | | | 160 000 | 112 000 |
| Total Current Tax Expense Credit | | | | -60 822 | -29 995 |
| Total Deferred Tax Expense Credit | | | | 94 343 | 70 421 |
| Total Increase Decrease From Revaluations Property Plant Equipment | | 1 250 000 | -450 000 | 150 000 | 25 000 |
| Trade Creditors Trade Payables | 356 822 | 375 243 | 483 909 | 342 029 | 272 272 |
| Trade Debtors Trade Receivables | 1 496 188 | 1 264 793 | 1 735 947 | 1 402 858 | 1 781 036 |
| Wages Salaries | | | | 2 077 972 | 2 032 351 |
| Director Remuneration | | | | 336 600 | 348 886 |
| Director Remuneration Benefits Including Payments To Third Parties | | | | 336 600 | 350 207 |
(30 pages)