| Profit & Loss |
| Date of Accounts |
2021-10-31 | 2022-10-31 |
| Currency |
| |
|
| Balance Sheet |
| Cash Bank On Hand | 125 353 | 50 372 |
| Current Assets | 2 411 759 | 59 365 |
| Debtors | 2 286 406 | 8 993 |
| Net Assets Liabilities | 829 819 | -2 357 135 |
| Other Debtors | 20 324 | 8 993 |
| Total Inventories | 165 031 | 213 681 |
|
| Other Financial Data |
| Accumulated Amortisation Impairment Intangible Assets | 62 469 | 94 841 |
| Accumulated Depreciation Impairment Property Plant Equipment | 507 865 | 725 336 |
| Additions Other Than Through Business Combinations Intangible Assets | | 30 560 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 152 605 |
| Administrative Expenses | 3 843 609 | 7 625 649 |
| Amortisation Expense Intangible Assets | 30 334 | 226 402 |
| Amounts Owed By Related Parties | 2 266 082 | 2 195 693 |
| Amounts Owed To Related Parties | 2 246 215 | 2 457 141 |
| Applicable Tax Rate | 19 | 19 |
| Average Number Employees During Period | 127 | 155 |
| Bank Borrowings | 45 563 | 34 915 |
| Cash Cash Equivalents Cash Flow Value | 1 383 315 | |
| Comprehensive Income Expense | -31 518 | -3 186 954 |
| Comprehensive Income Expense Attributable To Non-controlling Interests | -46 128 | -116 752 |
| Comprehensive Income Expense Attributable To Owners Parent | -1 393 186 | -2 454 508 |
| Cost Sales | 2 094 950 | 5 847 036 |
| Creditors | 2 346 694 | 2 588 394 |
| Current Tax For Period | 38 138 | |
| Depreciation Amortisation Expense | 222 578 | 443 873 |
| Depreciation Expense Property Plant Equipment | 192 244 | 217 471 |
| Disposals Property Plant Equipment | | -461 |
| Dividends Paid | -5 000 | -10 000 |
| Finished Goods Goods For Resale | 165 031 | 213 681 |
| Fixed Assets | 1 751 956 | 1 491 443 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | 45 563 | -10 648 |
| Gain Loss Due To Foreign Exchange Differences Net Tax In Other Comprehensive Income | -273 | -43 338 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 3 001 899 | 3 563 139 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 643 201 | 1 840 930 |
| Gain Loss In Cash Flows From Change In Inventories | 165 031 | 48 650 |
| Gain Loss In Cash Flows From Change In Provisions | 17 605 | 38 138 |
| Gain Loss On Disposals Property Plant Equipment | | -461 |
| Government Grant Income | 307 956 | 28 000 |
| Gross Profit Loss | 1 834 523 | 4 759 715 |
| Income Taxes Paid Refund Classified As Operating Activities | 38 138 | |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 396 182 | -565 704 |
| Increase Decrease In Cash Cash Equivalents From Foreign Exchange Differences | -31 159 | -91 997 |
| Increase From Amortisation Charge For Year Intangible Assets | | 32 372 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 217 471 |
| Intangible Assets | 383 556 | 381 744 |
| Intangible Assets Gross Cost | 446 025 | 476 585 |
| Interest Expense On Financial Liabilities Fair Value Through Profit Or Loss | 1 340 | |
| Interest Income On Bank Deposits | 2 422 | 12 |
| Interest Paid Classified As Financing Activities | -1 340 | |
| Interest Paid Classified As Operating Activities | 1 340 | |
| Interest Payable Similar Charges Finance Costs | 1 340 | |
| Interest Received Classified As Investing Activities | 2 422 | 12 |
| Interest Received Classified As Operating Activities | 2 422 | 12 |
| Investments Fixed Assets | 764 754 | 171 894 |
| Investments In Subsidiaries | 764 754 | 171 894 |
| Net Cash Flows From Used In Financing Activities | 44 223 | -10 648 |
| Net Cash Flows From Used In Investing Activities | -641 768 | -183 153 |
| Net Cash Flows From Used In Operating Activities | 993 727 | -371 903 |
| Net Cash Generated From Operations | 1 031 865 | -371 903 |
| Net Cash Inflow Outflow From Operations Before Movements In Working Capital | -1 179 407 | -2 083 600 |
| Net Current Assets Liabilities | 65 065 | -2 529 029 |
| Operating Profit Loss | -1 401 985 | -2 527 934 |
| Other Comprehensive Income Expense Net Tax | -273 | -43 338 |
| Other Creditors | 43 331 | 35 169 |
| Other Interest Receivable Similar Income Finance Income | 2 422 | 12 |
| Other Operating Income Format1 | 607 101 | 338 000 |
| Other Payables Accrued Expenses | 2 100 | 15 000 |
| Other Remaining Operating Income | 299 145 | 310 000 |
| Pension Costs Defined Contribution Plan | 24 340 | 29 721 |
| Percentage Class Share Held In Subsidiary | 90 | 90 |
| Prepayments | 926 570 | 384 580 |
| Profit Loss | -31 518 | -3 186 954 |
| Profit Loss On Ordinary Activities Before Tax | -1 400 903 | -2 527 922 |
| Property Plant Equipment Gross Cost | 1 429 160 | 1 581 304 |
| Provisions For Liabilities Balance Sheet Subtotal | 22 455 | 60 727 |
| Purchase Intangible Assets | | -30 560 |
| Purchase Property Plant Equipment | -644 190 | -152 605 |
| Social Security Costs | 122 874 | 182 829 |
| Staff Costs Employee Benefits Expense | 1 647 437 | 3 447 497 |
| Taxation Social Security Payable | 55 048 | 70 392 |
| Tax Decrease From Utilisation Tax Losses | 304 310 | 480 305 |
| Tax Expense Credit Applicable Tax Rate | -266 172 | -480 305 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 38 138 | |
| Total Assets Less Current Liabilities | -2 573 219 | -5 116 207 |
| Total Borrowings | 45 563 | 34 915 |
| Trade Creditors Trade Payables | 656 505 | 10 692 |
| Trade Debtors Trade Receivables | 122 868 | 2 982 |
| Turnover Revenue | 3 098 234 | 5 633 208 |
| Wages Salaries | 1 500 223 | 3 234 947 |
| Company Contributions To Money Purchase Plans Directors | 3 214 | 931 |
| Director Remuneration | 68 551 | 100 740 |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 1 | 1 |
(28 pages)