| Profit & Loss |
| Date of Accounts |
2021-06-30 | 2022-06-30 | 2023-06-30 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | 208 944 | 2 926 142 | 171 549 |
| Current Assets | 4 277 104 | 6 154 119 | 4 177 497 |
| Debtors | 3 881 541 | 3 132 171 | 3 916 604 |
| Net Assets Liabilities | -13 303 986 | -12 371 050 | -15 903 245 |
| Other Debtors | 450 901 | 516 637 | 113 648 |
| Property Plant Equipment | 1 105 910 | 3 101 645 | 2 850 846 |
| Total Inventories | 186 619 | 95 806 | |
|
| Other Financial Data |
| Audit Fees Expenses | 14 500 | 15 000 | 21 000 |
| Other Non-audit Services Fees | 15 132 | 13 882 | 16 249 |
| Accrued Liabilities Deferred Income | 992 400 | 311 821 | 524 710 |
| Accumulated Amortisation Impairment Intangible Assets | 1 766 592 | 2 405 827 | 2 466 097 |
| Accumulated Depreciation Impairment Property Plant Equipment | 2 266 965 | 1 293 056 | 1 674 324 |
| Additions Other Than Through Business Combinations Intangible Assets | | 2 660 000 | 775 000 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 2 399 709 | 373 842 |
| Administrative Expenses | 10 030 171 | 14 233 632 | 12 176 728 |
| Amortisation Expense Intangible Assets | 1 067 950 | 1 423 223 | |
| Average Number Employees During Period | 132 | 222 | 239 |
| Balances Amounts Owed To Related Parties | | 13 177 422 | 12 860 602 |
| Bank Borrowings | 300 000 | 360 000 | 360 000 |
| Bank Borrowings Overdrafts | 300 000 | 360 000 | 120 000 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 32 611 | 246 983 | 169 429 |
| Cash Cash Equivalents Cash Flow Value | 208 944 | 2 926 142 | 171 549 |
| Cash Receipts From Repayment Other Loans Advances Classified As Investing Activities | | 5 000 | |
| Cash Receipts From Sales Interests In Associates | | 5 000 | |
| Corporation Tax Recoverable | 68 423 | | |
| Cost Sales | 2 547 017 | 4 176 773 | 4 050 468 |
| Creditors | 1 833 999 | 5 698 070 | 8 506 342 |
| Deferred Income | 387 734 | 1 121 755 | 1 065 470 |
| Depreciation Expense Property Plant Equipment | 180 999 | 296 552 | |
| Depreciation Impairment Expense Property Plant Equipment | | 348 973 | |
| Finance Lease Liabilities Present Value Total | 28 701 | 230 948 | 139 651 |
| Finance Lease Payments Owing Minimum Gross | 33 735 | 262 652 | 160 361 |
| Finished Goods Goods For Resale | 186 619 | 95 806 | 89 344 |
| Fixed Assets | 3 939 318 | 6 665 818 | 5 061 416 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | -60 000 | |
| Further Item Creditors Component Total Creditors | 438 945 | 355 536 | 203 233 |
| Further Item Interest Expense Component Total Interest Expense | 27 092 | 406 | 1 307 |
| Further Item Operating Expense Loss Income Statement Item Component Operating Profit Loss | -4 797 568 | -1 393 988 | -3 241 462 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 365 989 | 317 464 | 275 287 |
| Gain Loss On Disposals Property Plant Equipment | | -20 793 | |
| Government Grant Income | 651 141 | 102 343 | |
| Gross Profit Loss | 4 186 707 | 13 900 601 | |
| Income From Related Parties | 41 257 | 34 968 | 38 695 |
| Income Taxes Paid Refund Classified As Operating Activities | | 140 947 | |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 263 351 | -2 717 198 | 2 754 593 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | -68 423 | -72 523 | |
| Increase From Amortisation Charge For Year Intangible Assets | | 1 423 223 | 1 372 523 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 348 973 | 432 345 |
| Intangible Assets | 2 833 408 | 3 564 173 | 2 210 570 |
| Intangible Assets Gross Cost | 4 600 000 | 5 970 000 | 4 676 667 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 3 133 | 16 052 | |
| Interest Income On Bank Deposits | | | 12 |
| Interest Income On Financial Assets That Are Not Fair Value Through Profit Or Loss | | | 12 |
| Interest Paid Classified As Operating Activities | -741 105 | -371 639 | -874 421 |
| Interest Payable Similar Charges Finance Costs | 741 105 | 371 639 | 874 421 |
| Interest Received Classified As Investing Activities | | | -12 |
| Loans From Other Related Parties Other Than Directors | 13 129 934 | 13 139 422 | 12 860 603 |
| Net Cash Generated From Operations | 8 486 616 | -2 514 182 | |
| Net Current Assets Liabilities | -15 409 305 | -13 338 798 | -12 458 319 |
| Net Finance Income Costs | | | 12 |
| Operating Profit Loss | -346 883 | 1 232 052 | |
| Other Creditors | 212 885 | 309 513 | 185 946 |
| Other Disposals Decrease In Amortisation Impairment Intangible Assets | | 783 988 | 1 312 253 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 1 322 882 | 51 077 |
| Other Disposals Intangible Assets | | 1 290 000 | 2 068 333 |
| Other Disposals Property Plant Equipment | | 1 377 883 | 243 373 |
| Other Interest Expense | 710 880 | 355 181 | 863 876 |
| Other Interest Receivable Similar Income Finance Income | | | 12 |
| Other Operating Income Format1 | 699 013 | 171 095 | 224 432 |
| Other Remaining Borrowings | 182 800 | 3 222 000 | 4 728 939 |
| Other Taxation Social Security Payable | 705 571 | 717 613 | 805 870 |
| Payments Finance Lease Liabilities Classified As Financing Activities | -15 107 | -48 366 | |
| Payments Received On Account | 1 886 767 | 1 671 943 | 1 873 886 |
| Payments To Related Parties | 195 209 | 380 000 | 704 021 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 84 766 | 120 248 | 132 385 |
| Prepayments Accrued Income | 1 104 925 | 916 594 | 727 762 |
| Proceeds From Borrowings Classified As Financing Activities | -7 856 638 | -4 127 034 | -2 836 085 |
| Proceeds From Sales Intangible Assets | -4 792 000 | -1 030 500 | -2 819 666 |
| Proceeds From Sales Property Plant Equipment | | -34 208 | -15 598 |
| Profit Loss | -1 019 565 | 932 936 | -3 532 195 |
| Profit Loss On Ordinary Activities Before Tax | -1 087 988 | 860 413 | -3 532 195 |
| Property Plant Equipment Gross Cost | 3 372 875 | 4 394 701 | 4 525 170 |
| Purchase Intangible Assets | -1 785 000 | -1 708 334 | -1 725 000 |
| Purchase Property Plant Equipment | -219 055 | -1 977 988 | -617 189 |
| Repayments Borrowings Classified As Financing Activities | -1 665 106 | -1 078 346 | -1 607 965 |
| Social Security Costs | 738 472 | 933 769 | |
| Staff Costs Employee Benefits Expense | 6 954 846 | 9 142 027 | 7 746 140 |
| Tax Decrease From Utilisation Tax Losses | 8 294 | 164 484 | 9 014 |
| Tax Expense Credit Applicable Tax Rate | -206 718 | 163 478 | -671 117 |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | -68 423 | -72 523 | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 399 | 1 006 | 94 896 |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | 213 613 | | 585 235 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | -68 423 | -72 523 | |
| Total Assets Less Current Liabilities | -11 469 987 | -6 672 980 | -7 396 903 |
| Total Borrowings | 13 612 734 | 16 721 422 | 17 949 542 |
| Trade Creditors Trade Payables | 900 000 | 1 366 666 | 815 000 |
| Trade Debtors Trade Receivables | 50 000 | 309 375 | 3 075 194 |
| Turnover Revenue | 6 733 724 | 18 077 374 | |
| Wages Salaries | 6 131 608 | 8 088 010 | 6 872 722 |
| Company Contributions To Defined Benefit Plans Directors | 3 506 | 2 055 | |
| Director Remuneration | 389 146 | 301 198 | 264 621 |
| Director Remuneration Benefits Including Payments To Third Parties | 392 652 | 303 253 | 267 730 |
(36 pages)