| Profit & Loss |
| Date of Accounts |
2020-03-31 | 2021-03-31 | 2022-03-31 | 2023-03-31 |
| Currency |
| | | |
|
| Balance Sheet |
| Cash Bank On Hand | 2 560 926 | 3 903 834 | 2 619 826 | |
| Current Assets | 5 021 436 | 5 024 742 | 5 041 250 | 5 500 488 |
| Debtors | 2 700 000 | 2 698 723 | 5 041 250 | 5 040 000 |
| Net Assets Liabilities | 751 839 | 497 847 | 180 200 | -141 276 |
| Other Debtors | 1 049 807 | 874 953 | 102 486 | -1 326 |
|
| Other Financial Data |
| Other Non-audit Services Fees | 12 400 | 21 020 | 21 100 | 16 000 |
| Accumulated Amortisation Impairment Intangible Assets | 823 891 | 1 882 762 | 2 941 636 | 4 000 510 |
| Accumulated Depreciation Impairment Property Plant Equipment | 36 456 | 73 562 | 114 620 | 163 221 |
| Actuarial Gain Loss On Assets Defined Benefit Plan | | | 38 000 | |
| Additions Other Than Through Business Combinations Intangible Assets | | -12 772 | | |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 49 551 | 81 843 | 60 350 |
| Administration Support Average Number Employees | 35 | 44 | 60 | 92 |
| Amortisation Expense Intangible Assets | 823 891 | 1 058 874 | 1 058 874 | 1 058 874 |
| Amounts Owed By Related Parties | 2 700 000 | 2 698 723 | 5 034 573 | 5 041 326 |
| Amounts Owed To Related Parties | 2 320 523 | 2 320 422 | 2 371 838 | 2 383 855 |
| Applicable Tax Rate | 19 | 19 | 19 | 19 |
| Assumed Rate Increase Pensionable Salaries | | | 4 | 3 |
| Assumed Rate Increase Pensions In Payment Deferred Pensions | | | 4 | 4 |
| Assumed Rate Inflation- R P I | | | 3 | 3 |
| Average Number Employees During Period | 750 | 1 006 | 1 088 | 1 113 |
| Bank Borrowings | 4 495 000 | 4 116 000 | 2 937 000 | 1 708 000 |
| Cash Cash Equivalents Held In Defined Benefit Plan Fair Value | | | 9 | 4 |
| Cash Cash Equivalents Held In Defined Benefit Plan Percentage | | | 9 | |
| Comprehensive Income Expense | -188 161 | | -1 740 357 | -3 434 544 |
| Cost Sales | 15 671 921 | 22 338 051 | 23 696 807 | 23 456 700 |
| Creditors | -15 175 515 | -15 873 388 | -15 866 654 | -15 938 107 |
| Current Tax For Period | 19 316 | 152 812 | 55 430 | |
| Debt Securities Held In Defined Benefit Plan Fair Value | | | 18 | 23 |
| Debt Securities Held In Defined Benefit Plan Percentage | | | 18 | |
| Decrease In Assets Defined Benefit Plan From Benefits Paid | | | -8 000 | -38 000 |
| Decrease Increase In Liabilities Defined Benefit Plan From Remeasurement | | | -20 000 | -316 000 |
| Deferred Tax Asset Debtors | 85 942 | | | 148 008 |
| Deferred Tax Assets | | | | 148 008 |
| Deferred Tax Expense Credit From Unrecognised Tax Loss Or Credit | | 85 942 | -11 350 | |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | | -22 500 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -85 942 | 85 942 | -11 350 | -125 508 |
| Deficit Surplus In Defined Benefit Plan | | -251 500 | -167 250 | 122 250 |
| Depreciation Amortisation Expense | 921 043 | 1 208 096 | 1 250 201 | 1 278 460 |
| Depreciation Expense Property Plant Equipment | 97 152 | 149 222 | 191 327 | 219 586 |
| Discount Rate Used Defined Benefit Plan | | | 3 | 5 |
| Disposals Intangible Assets | | | -16 189 | |
| Disposals Property Plant Equipment | | | -88 395 | |
| Equity Securities Held In Defined Benefit Plan Fair Value | | | 73 | 73 |
| Equity Securities Held In Defined Benefit Plan Percentage | | | 73 | |
| Fair Value Assets Defined Benefit Plan | | 680 000 | 760 000 | 819 000 |
| Financial Liabilities | 513 126 | 543 422 | 1 403 636 | 2 366 556 |
| Fixed Assets | 10 280 656 | 9 455 000 | 8 354 700 | 7 448 255 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | 5 000 000 | | | |
| Further Item Proceeds From Issuing Shares Other Equity Instruments Component Corresponding Total | -545 000 | | | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 60 976 | 56 581 | 56 581 | 16 848 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -579 997 | -147 406 | -578 174 | 1 140 706 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 2 109 085 | -221 233 | -541 260 | -760 694 |
| Government Grant Income | | 456 461 | 244 291 | 76 187 |
| Gross Profit Loss | 4 850 874 | 7 260 906 | 7 137 063 | 6 035 382 |
| Income Taxes Paid Refund Classified As Operating Activities | 281 843 | 17 301 | 93 071 | 10 209 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 2 560 926 | 1 342 908 | -1 284 008 | -953 699 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | 69 | 6 365 | -82 551 | -34 258 |
| Increase Decrease In Net Debt From Cash Flows | | 1 742 908 | | |
| Increase From Amortisation Charge For Year Intangible Assets | | 1 058 874 | 1 058 874 | 1 058 874 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 37 106 | 41 058 | 48 601 |
| Increase In Assets Defined Benefit Plan From Contributions By Employer | | | 35 000 | 95 000 |
| Increase In Assets Defined Benefit Plan From Interest Income | | | 15 000 | 22 000 |
| Increase In Assets Defined Benefit Plan From Return On Assets Net Interest Income | | | | -20 000 |
| Increase In Liabilities Defined Benefit Plan From Interest Expense | | | 21 000 | 27 000 |
| Intangible Assets | 9 764 852 | 8 693 206 | 7 618 143 | 6 559 269 |
| Intangible Assets Gross Cost | 10 588 743 | 10 575 968 | 10 559 779 | |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 7 054 | 186 428 | 161 931 | 143 592 |
| Interest Expense On Financial Liabilities Fair Value Through Profit Or Loss | 821 971 | 777 867 | 873 642 | 962 918 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 259 469 | 49 938 | 49 938 | 49 938 |
| Interest Expense On Preference Shares Classified As Debt | 189 074 | 259 968 | 283 114 | 308 594 |
| Interest Income On Bank Deposits | 13 803 | 4 442 | 3 328 | |
| Interest Paid Classified As Financing Activities | -308 845 | -189 756 | -161 931 | -143 592 |
| Interest Paid Classified As Operating Activities | 1 277 568 | 1 274 201 | 1 374 625 | 1 470 042 |
| Interest Payable Similar Charges Finance Costs | 1 277 568 | 1 274 201 | 1 374 625 | 1 470 042 |
| Interest Received Classified As Investing Activities | 13 803 | 4 442 | 3 328 | |
| Interest Received Classified As Operating Activities | 13 803 | 4 442 | 3 328 | |
| Investments Fixed Assets | 940 000 | 940 000 | 940 000 | 940 000 |
| Investments In Subsidiaries | 940 000 | 940 000 | 940 000 | 940 000 |
| Issue Equity Instruments | 940 000 | | 39 600 | |
| Liabilities Defined Benefit Plan Present Value | | 990 000 | 983 000 | 656 000 |
| Net Cash Flows From Used In Financing Activities | 15 245 000 | -589 756 | -1 790 431 | -1 405 067 |
| Net Cash Flows From Used In Investing Activities | -10 595 721 | -390 770 | -162 762 | -372 015 |
| Net Cash Flows From Used In Operating Activities | -2 088 353 | 2 323 434 | 669 185 | 823 383 |
| Net Cash Generated From Operations | -1 806 510 | 2 340 735 | 762 256 | 833 592 |
| Net Cash Inflow Outflow From Operations Before Movements In Working Capital | 882 572 | 2 266 908 | 799 170 | -1 067 808 |
| Net Current Assets Liabilities | 2 700 913 | 2 703 560 | 2 669 027 | 2 656 145 |
| Net Debt Funds | -12 501 463 | -11 826 132 | | |
| Operating Profit Loss | -38 471 | 1 058 812 | -451 031 | -2 346 268 |
| Other Assets Liabilities Related To Defined Benefit Plan Recognised In Balance Sheet | | 58 500 | 55 750 | -40 750 |
| Other Comprehensive Income Expense Net Tax | | | 43 500 | 222 000 |
| Other Creditors | 805 536 | 1 127 843 | 266 454 | 453 379 |
| Other Finance Costs | | | 6 000 | 5 000 |
| Other Interest Receivable Similar Income Finance Income | 13 803 | 4 442 | 3 328 | |
| Other Items Increase Decrease In Net Debt In Period | | -1 067 577 | | |
| Other Payables Accrued Expenses | 608 997 | 788 120 | 785 949 | 1 170 616 |
| Other Remaining Borrowings | 7 278 315 | 8 068 253 | 8 097 191 | 8 126 130 |
| Ownership Interest In Subsidiary Percent | 100 | 100 | 100 | 100 |
| Payments To Redeem Own Shares | 2 700 000 | | -68 100 | -11 475 |
| Pension Costs Defined Contribution Plan | 301 534 | 420 979 | 384 740 | 350 634 |
| Prepayments | 1 174 427 | 1 525 256 | 1 580 935 | 1 810 398 |
| Proceeds From Issuing Shares | 940 000 | | 39 600 | |
| Proceeds From Sales Property Plant Equipment | | | 88 395 | |
| Production Average Number Employees | 715 | 962 | 1 028 | 1 021 |
| Profit Loss | -188 161 | -253 992 | -289 147 | -310 001 |
| Profit Loss On Ordinary Activities Before Tax | -1 302 236 | -210 947 | -1 822 328 | -3 816 310 |
| Property Plant Equipment Gross Cost | 118 545 | 168 096 | 249 939 | 310 289 |
| Purchase Property Plant Equipment | -474 751 | -395 212 | -254 485 | -372 015 |
| Redeemable Preference Shares Liability | 2 889 074 | 3 145 713 | 3 428 827 | 3 737 421 |
| Repayments Borrowings Classified As Financing Activities | | -400 000 | -1 600 000 | -1 250 000 |
| Retirement Benefit Obligations Surplus | | | -167 250 | |
| Return On Assets Benefit Plan | | | 58 000 | 296 000 |
| Social Security Costs | 1 079 759 | 1 724 133 | 1 728 919 | 1 651 594 |
| Staff Costs Employee Benefits Expense | 15 479 819 | 22 143 996 | 22 702 097 | 23 509 109 |
| Taxation Social Security Payable | 373 709 | 431 703 | 389 071 | 325 823 |
| Tax Decrease From Utilisation Tax Losses | | | | 260 377 |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | -9 729 | | | |
| Tax Expense Credit Applicable Tax Rate | -247 425 | -40 080 | -282 204 | -725 099 |
| Tax Increase Decrease Arising From Group Relief Tax Reconciliation | | -136 680 | | |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | -298 | -3 687 | -5 468 | -1 506 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 190 826 | 338 258 | 343 959 | 363 220 |
| Tax Increase Decrease From Other Tax Effects Tax Reconciliation | 69 | 1 366 | -83 408 | -34 258 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | -66 557 | 245 119 | -38 471 | -159 766 |
| Total Assets Less Current Liabilities | 3 640 913 | 3 643 560 | 3 609 027 | 3 596 145 |
| Total Borrowings | 14 662 389 | 15 329 966 | 3 428 827 | 3 737 421 |
| Total Operating Lease Payments | 23 005 | 21 719 | 11 321 | 17 869 |
| Trade Creditors Trade Payables | 832 649 | 760 | 385 | 1 027 439 |
| Trade Debtors Trade Receivables | 2 773 703 | 2 434 026 | 2 607 962 | 1 677 263 |
| Turnover Revenue | 20 522 795 | 29 142 496 | 30 589 579 | 29 415 895 |
| Wages Salaries | 14 098 526 | 19 998 884 | 20 588 438 | 21 506 881 |
| Company Contributions To Money Purchase Plans Directors | 1 429 | 2 626 | 2 641 | 1 320 |
| Director Remuneration | 116 253 | 145 000 | 155 000 | 579 656 |
(12 pages)