Profit & Loss |
Date of Accounts |
2018-05-31 | 2019-05-31 | 2020-05-31 | 2021-05-31 | 2022-05-31 | 2023-05-31 |
Currency |
| | | | | |
|
Balance Sheet |
Cash Bank On Hand | 3 737 | | 849 657 | 94 622 | 3 406 | 2 134 |
Current Assets | 5 148 044 | 11 232 999 | 12 250 154 | 15 262 115 | 23 306 426 | 24 760 625 |
Debtors | 1 235 228 | 3 440 745 | 3 133 718 | 5 833 639 | 6 345 366 | 6 351 258 |
Net Assets Liabilities | 8 824 683 | 10 541 283 | 12 674 534 | 14 172 178 | 14 328 698 | 15 588 014 |
Other Debtors | 440 979 | 1 463 042 | 2 030 898 | 3 155 308 | 3 029 476 | 3 197 959 |
Property Plant Equipment | 13 293 910 | 15 546 403 | 15 857 542 | 16 012 094 | 15 360 153 | 15 130 785 |
Total Inventories | 3 909 079 | 7 792 254 | 8 266 779 | 9 333 854 | 16 957 654 | |
|
Other Financial Data |
Audit Fees Expenses | 9 500 | 20 000 | 20 000 | 9 000 | 15 000 | 15 300 |
Other Non-audit Services Fees | | | | | 29 250 | 18 000 |
Taxation Compliance Services Fees | | | | | 1 500 | 1 500 |
Accrued Liabilities Deferred Income | 59 579 | 263 201 | 144 163 | 252 735 | 305 538 | 362 908 |
Accumulated Amortisation Impairment Intangible Assets | 52 021 | 61 843 | 71 507 | 78 877 | 82 685 | 85 105 |
Accumulated Depreciation Impairment Property Plant Equipment | 3 004 084 | 3 593 325 | 4 547 261 | 4 865 436 | 5 421 054 | 5 890 261 |
Additions Other Than Through Business Combinations Property Plant Equipment | | 3 711 224 | 1 552 026 | 1 183 364 | 257 095 | 488 199 |
Administrative Expenses | 2 612 823 | 3 883 270 | 4 087 067 | 4 154 091 | 3 994 262 | 4 218 721 |
Amortisation Expense Intangible Assets | 9 822 | 9 822 | 9 664 | 7 370 | 3 808 | |
Amortisation Impairment Expense Intangible Assets | 9 822 | 9 822 | 9 664 | 7 370 | 3 808 | 2 420 |
Amounts Owed To Group Undertakings | | | | | 100 | 100 |
Average Number Employees During Period | 45 | 53 | 59 | 63 | 60 | 62 |
Bank Borrowings | 6 439 681 | 7 287 587 | 10 783 134 | 10 032 402 | 9 876 224 | 9 150 007 |
Bank Borrowings Overdrafts | 6 096 365 | 6 857 211 | 9 972 050 | 9 200 477 | 9 066 132 | 8 391 563 |
Banking Arrangements Classified As Cash Cash Equivalents | -540 924 | -3 607 368 | | -1 748 787 | -2 229 852 | -4 704 902 |
Bank Overdrafts | 540 924 | 3 607 368 | | 1 748 787 | 2 229 852 | 4 704 902 |
Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 231 306 | 258 311 | 409 416 | 309 545 | 58 493 | 204 167 |
Cash Cash Equivalents | | | 849 657 | | 3 406 | 2 134 |
Cash Cash Equivalents Cash Flow Value | -537 187 | -3 607 368 | 849 657 | -1 654 165 | -2 226 446 | -4 702 768 |
Cash Flows Used In Acquiring Or Obtaining Control Subsidiaries Or Other Businesses Classified As Investing Activities | | | | | -100 | |
Cash Receipts From Disposal Non-controlling Interests | | 293 584 | | | | |
Corporation Tax Payable | 370 901 | | | | | |
Corporation Tax Recoverable | 88 866 | 525 753 | 863 | 599 573 | 736 834 | 700 161 |
Cost Sales | 16 306 205 | 18 334 755 | 28 560 094 | 34 168 940 | 40 694 337 | 54 830 564 |
Creditors | 6 229 358 | 7 004 539 | 10 247 826 | 9 281 547 | 9 097 465 | 8 453 154 |
Current Tax For Period | 282 610 | | | -598 710 | -735 971 | -701 346 |
Deferred Tax Asset Debtors | | 416 414 | | 194 721 | 257 758 | 385 079 |
Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | -22 700 | | | | |
Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | 5 254 | -565 529 | 516 348 | -294 655 | -63 037 | -127 321 |
Depreciation Impairment Expense Property Plant Equipment | 564 339 | 866 838 | 1 040 874 | 833 430 | 720 088 | 639 302 |
Dividend Income | 12 802 | 8 725 | | 368 | 266 | |
Dividend Income From Financial Assets Fair Value Through Profit Or Loss | 12 802 | 8 725 | | 368 | 266 | |
Dividends Paid | 10 000 | 4 000 | 4 000 | 4 000 | 4 000 | 4 000 |
Dividends Paid Classified As Financing Activities | -10 000 | -4 000 | -4 000 | -4 000 | -4 000 | -4 000 |
Dividends Paid On Shares First Interim | | | | 4 000 | 4 000 | |
Dividends Paid On Shares Interim | 10 000 | 4 000 | 4 000 | 4 000 | 4 000 | 4 000 |
Dividends Received Classified As Investing Activities | -12 802 | -8 725 | | -368 | -266 | |
Finance Lease Liabilities Present Value Total | 132 993 | 147 328 | 275 776 | 81 070 | 31 333 | 61 591 |
Finance Lease Payments Owing Minimum Gross | 355 139 | 545 756 | 729 464 | 478 627 | 163 970 | 160 424 |
Fixed Assets | 13 823 985 | 15 771 958 | 16 136 057 | 16 220 615 | 15 564 966 | 15 333 178 |
Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | -1 653 947 | 452 094 | 604 453 | -50 000 | -10 031 138 | 726 217 |
Further Item Cash Receipts From Repayment Loans Advances To Related Parties Classified As Investing Activities Component Corresponding Total | | 215 738 | 215 738 | | | |
Further Item Interest Expense Component Total Interest Expense | | | | | | 35 340 |
Further Item Proceeds From Sales Other Long-term Assets Classified As Investing Activities Component Corresponding Total | 401 445 | | | | | |
Further Item Tax Increase Decrease Component Adjusting Items | -746 | 374 | 406 | -975 218 | -1 622 | 30 |
Future Minimum Lease Payments Under Non-cancellable Operating Leases | 168 200 | 154 712 | 42 203 | 348 000 | 241 400 | 162 400 |
Gain Loss From Sales Investment Properties Recognised In Profit Or Loss | -2 097 | | | | | |
Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -736 632 | -2 715 838 | 929 602 | -956 850 | -7 166 614 | 2 860 830 |
Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -446 839 | 427 571 | 457 372 | 270 034 | 387 950 | -158 630 |
Gain Loss In Cash Flows From Change In Inventories | -292 380 | 3 883 175 | 474 525 | 1 067 075 | 7 623 800 | 1 449 579 |
Gain Loss On Disposals Other Non-current Assets | 598 | -557 | | 28 675 | | |
Gain Loss On Disposals Property Plant Equipment | 91 854 | 62 392 | 44 487 | 125 118 | 107 585 | |
Gain Loss On Financial Assets Fair Value Through Profit Or Loss | | | 3 459 | | | |
Government Grant Income | | | 4 000 | 3 933 | | |
Gross Profit Loss | 4 248 502 | 4 524 132 | 7 048 449 | 4 673 221 | 3 584 605 | |
Impairment Loss Reversal On Investments | -598 | 557 | -3 459 | -28 675 | | |
Income From Related Parties | 428 347 | 238 402 | 919 756 | 76 500 | 77 500 | 128 702 |
Income Taxes Paid Refund Classified As Operating Activities | -575 926 | -51 338 | 524 890 | 195 206 | 598 710 | 738 019 |
Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -329 105 | 3 070 181 | -4 457 025 | 2 503 822 | 572 281 | 2 476 322 |
Increase Decrease In Current Tax From Adjustment For Prior Periods | | -756 450 | | -195 206 | | -2 048 |
Increase From Amortisation Charge For Year Intangible Assets | | 9 822 | 9 664 | 7 370 | 3 808 | 2 420 |
Increase From Depreciation Charge For Year Property Plant Equipment | | 866 838 | 1 040 874 | 833 430 | 720 088 | 639 302 |
Intangible Assets | 36 377 | 26 555 | 16 891 | 9 521 | 5 713 | 3 293 |
Intangible Assets Gross Cost | 88 398 | 88 398 | 88 398 | 88 398 | 88 398 | |
Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 15 337 | 58 682 | 68 061 | 9 808 | 89 119 | |
Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 3 333 | 28 566 | -4 497 | 18 421 | 7 789 | |
Interest Paid Classified As Operating Activities | | | | | 331 604 | |
Interest Payable Similar Charges Finance Costs | 171 067 | 269 102 | 330 936 | 274 265 | 316 779 | 713 312 |
Interest Received Classified As Investing Activities | -69 | -1 880 | -2 263 | | | |
Interim Dividends Paid | | 4 000 | 4 000 | | | |
Investment Property | 100 000 | 100 000 | 100 000 | 100 000 | 100 000 | 100 000 |
Investment Property Fair Value Model | 100 000 | 100 000 | 100 000 | 100 000 | 100 000 | |
Investments | 393 698 | 99 000 | 62 624 | 99 000 | 99 100 | 99 100 |
Investments Fixed Assets | 393 698 | 99 000 | 161 624 | 99 000 | 99 100 | 99 100 |
Investments In Subsidiaries | | | | | 100 | 100 |
Key Management Personnel Compensation Total | 54 060 | 62 415 | 71 670 | 75 974 | 72 777 | 79 219 |
Net Cash Flows From Used In Financing Activities | -1 822 918 | -260 511 | -2 741 317 | 1 388 204 | 603 235 | 966 922 |
Net Cash Flows From Used In Investing Activities | 4 355 185 | 2 902 826 | 605 163 | 2 026 011 | -310 648 | -872 599 |
Net Cash Flows From Used In Operating Activities | -2 861 372 | 427 866 | -2 320 871 | -910 393 | 279 694 | 2 381 999 |
Net Cash Generated From Operations | -3 608 365 | 122 965 | -2 123 365 | -993 718 | 546 800 | 2 440 007 |
Net Cash Inflow Outflow From Change In Financial Assets Held For Trading Trading Investments | | | | | 434 405 | |
Net Current Assets Liabilities | 1 379 171 | 1 773 864 | 6 886 237 | 7 233 110 | 7 861 197 | 8 707 990 |
Net Finance Income Costs | 12 871 | 10 605 | 2 263 | 368 | 266 | |
Net Interest Paid Received Classified As Operating Activities | -171 067 | -253 563 | -327 384 | -278 531 | | |
Number Shares Issued Fully Paid | | | | 100 | 100 | |
Operating Profit Loss | 1 648 110 | 657 675 | 2 978 813 | 658 295 | -321 975 | |
Other Creditors | 61 815 | 39 304 | 34 047 | 33 717 | 103 740 | 1 087 487 |
Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 277 597 | 86 938 | 515 255 | 164 470 | 170 095 |
Other Disposals Property Plant Equipment | | 869 490 | 286 951 | 710 637 | 353 418 | 248 360 |
Other Interest Expense | 152 397 | 181 854 | 267 372 | 246 036 | 219 871 | 529 822 |
Other Interest Income | 69 | 1 880 | 2 263 | | | |
Other Interest Receivable Similar Income Finance Income | 12 871 | 10 605 | 2 263 | 368 | 266 | |
Other Loans Advances Granted Classified As Investing Activities | | | | | 291 761 | |
Other Operating Income Format1 | 12 431 | 16 813 | 17 431 | 139 165 | 87 682 | 138 831 |
Other Taxation Social Security Payable | 21 626 | 35 926 | 38 067 | 42 303 | 47 253 | 47 253 |
Payments Finance Lease Liabilities Classified As Financing Activities | 178 971 | -583 395 | | -633 472 | -443 057 | -236 705 |
Pension Other Post-employment Benefit Costs Other Pension Costs | 8 793 | 19 122 | 31 045 | 33 808 | 33 643 | 37 072 |
Percentage Class Share Held In Subsidiary | | | | | 100 | |
Prepayments Accrued Income | 28 742 | 89 112 | 40 942 | 100 700 | 79 166 | 80 785 |
Proceeds From Sales Investment Properties | -97 903 | | | | | |
Proceeds From Sales Other Long-term Assets Classified As Investing Activities | -598 | | | -91 299 | | |
Proceeds From Sales Property Plant Equipment | -169 784 | -138 285 | -18 500 | -150 000 | -213 533 | -88 676 |
Profit Loss | 1 202 648 | 1 720 600 | 2 137 251 | 1 501 644 | 160 520 | 1 263 316 |
Profit Loss On Ordinary Activities Before Tax | 1 490 512 | 398 621 | 2 653 599 | 413 073 | -638 488 | 434 649 |
Property Plant Equipment Gross Cost | 16 297 994 | 19 139 728 | 20 404 803 | 20 877 530 | 20 781 207 | 21 021 046 |
Provisions For Liabilities Balance Sheet Subtotal | 149 115 | | | | | |
Purchase Financial Investments Other Than Trading Investments | | -1 139 826 | | | | |
Purchase Intangible Assets | -4 000 | | | | | |
Purchase Other Long-term Assets Classified As Investing Activities | | | -59 165 | -1 538 411 | | |
Purchase Property Plant Equipment | -4 230 896 | -2 421 212 | -392 088 | -730 228 | -45 695 | -125 949 |
Raw Materials Consumables | 3 531 917 | 6 952 089 | 7 760 411 | 8 804 553 | 16 593 506 | |
Rental Income From Investment Property | -11 240 | -12 225 | -10 348 | -15 719 | -7 983 | -10 036 |
Repayments Borrowings Classified As Financing Activities | | | 750 230 | | | |
Research Development Expense Recognised In Profit Or Loss | | 2 603 468 | 2 103 789 | 3 086 627 | 3 797 845 | |
Revenue From Commissions | | | | 4 291 | | |
Social Security Costs | 98 119 | 133 021 | 152 630 | 171 049 | 180 513 | |
Staff Costs Employee Benefits Expense | 1 258 909 | 1 610 131 | 1 894 128 | 2 050 845 | 2 093 674 | 2 253 270 |
Taxation Including Deferred Taxation Balance Sheet Subtotal | 149 115 | | 99 934 | | | |
Tax Decrease Increase From Effect Revenue Exempt From Taxation | 4 642 | 1 658 | | 70 | 51 | |
Tax Expense Credit Applicable Tax Rate | 283 197 | 75 738 | 504 184 | 78 484 | -121 313 | 86 930 |
Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | -1 399 507 | | | | |
Tax Increase Decrease From Effect Capital Allowances Depreciation | -11 099 | | | | | |
Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 8 114 | 6 373 | 11 758 | 6 963 | 1 407 | 3 657 |
Tax Tax Credit On Profit Or Loss On Ordinary Activities | 287 864 | -1 321 979 | 516 348 | -1 088 571 | -799 008 | -828 667 |
Total Assets Less Current Liabilities | 15 203 156 | 17 545 822 | 23 022 294 | 23 453 725 | 23 426 163 | 24 041 168 |
Total Borrowings | 6 980 605 | 10 894 955 | 10 783 134 | 11 781 189 | 12 106 076 | 13 854 909 |
Total Current Tax Expense Credit | 282 610 | -756 450 | | -793 916 | -735 971 | |
Total Operating Lease Payments | | 96 006 | 102 191 | 83 872 | 69 600 | |
Trade Creditors Trade Payables | 2 148 566 | 4 684 532 | 3 882 868 | 4 721 981 | 11 816 017 | 8 931 117 |
Trade Debtors Trade Receivables | 676 641 | 946 424 | 1 061 015 | 1 783 337 | 2 242 132 | 1 987 274 |
Transfers To From Retained Earnings Increase Decrease In Equity | 881 | | | | | |
Turnover Revenue | 20 554 707 | 22 858 887 | 35 608 544 | 38 842 161 | 44 278 942 | |
Wages Salaries | 1 151 997 | 1 457 988 | 1 710 453 | 1 845 988 | 1 879 518 | 2 010 238 |
Work In Progress | 377 162 | 840 165 | 506 368 | 529 301 | 364 148 | |
Company Contributions To Defined Benefit Plans Directors | | 612 | 1 402 | 1 402 | 1 402 | |
Director Remuneration | | | 37 044 | 32 652 | 32 744 | 33 215 |
Director Remuneration Benefits Including Payments To Third Parties | 33 359 | 28 054 | 38 446 | 34 054 | 34 146 | 34 617 |