| Profit & Loss |
| Date of Accounts |
2018-04-30 | 2019-04-30 | 2020-04-30 | 2021-04-30 | 2022-04-30 | 2023-04-30 |
| Currency |
| | | | | |
|
| Balance Sheet |
| Cash Bank On Hand | | 8 470 | 17 830 | 17 820 | 4 070 | 1 920 |
| Current Assets | 280 | 8 750 | 18 110 | 18 100 | 4 354 | 2 205 |
| Debtors | 280 | 280 | 280 | 280 | 284 | 285 |
| Net Assets Liabilities | 2 836 764 | 3 092 084 | | 3 101 434 | 3 083 523 | 2 181 598 |
| Other Debtors | 266 | | | | 4 | 5 |
| Total Inventories | | | | | 2 112 948 | 1 670 245 |
|
| Other Financial Data |
| Audit Fees Expenses | | | | | | 9 327 |
| Accrued Liabilities Deferred Income | 6 849 | | | | 4 165 | 4 583 |
| Accumulated Amortisation Impairment Intangible Assets | | | | | 731 060 | 877 272 |
| Accumulated Depreciation Impairment Property Plant Equipment | | | | | 19 671 | 21 275 |
| Additional Provisions Increase From New Provisions Recognised | | | | | | 6 906 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | | | | | 34 651 |
| Administration Support Average Number Employees | | | | | 6 | 6 |
| Administrative Expenses | | | | | 1 654 595 | 1 880 710 |
| Amortisation Expense Intangible Assets | | | | | 146 212 | 146 212 |
| Amortisation Government Grants | | | | | -1 500 | |
| Amortisation Rate Used For Intangible Assets | | | | | | 10 |
| Amounts Owed To Group Undertakings | 1 | | | | | 883 758 |
| Applicable Tax Rate | | | | | 19 | 20 |
| Average Number Employees During Period | | | | | 25 | 27 |
| Called Up Share Capital Not Paid | 280 | 280 | 280 | 280 | 280 | 280 |
| Cash Cash Equivalents Cash Flow Value | | | | | 1 727 253 | 1 732 343 |
| Comprehensive Income Expense | | | | | 472 089 | 419 424 |
| Corporation Tax Payable | | | | | 276 479 | 290 411 |
| Cost Sales | | | | | 12 502 020 | 13 864 195 |
| Creditors | 246 850 | | | | 4 165 | 903 941 |
| Current Tax For Period | | | | | 315 119 | 290 411 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | | | | -7 212 | 5 338 |
| Deferred Tax Liabilities | | | | | 2 724 | 8 062 |
| Depreciation Expense Property Plant Equipment | | | | | 103 679 | 15 863 |
| Depreciation Rate Used For Property Plant Equipment | | | | | | 25 |
| Dividends Paid | | | | | 490 000 | 250 005 |
| Dividends Paid Classified As Financing Activities | | | | | 490 000 | 250 005 |
| Dividends Paid On Shares | | | | | 490 000 | 250 005 |
| Finished Goods | | | | | 1 284 961 | 1 316 975 |
| Fixed Assets | | | | | 775 067 | 647 643 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | | | 247 027 | 134 881 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | | | | -192 367 | -448 178 |
| Gain Loss In Cash Flows From Change In Inventories | | | | | -498 219 | 442 703 |
| Gain Loss On Non-financing Activities Due To Foreign Exchange Differences Recognised In Profit Or Loss | | | | | -20 623 | -1 646 |
| Government Grant Income | | | | | 1 500 | |
| Gross Profit Loss | | | | | 3 126 820 | 3 226 478 |
| Income Expense Recognised Directly In Equity | | | | | -490 000 | -1 321 349 |
| Income Taxes Paid Refund Classified As Operating Activities | | | | | 123 200 | 276 479 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | | | | 609 448 | 5 090 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | | | -30 619 | |
| Increase Decrease In Existing Provisions | | | | | | -1 568 |
| Increase From Amortisation Charge For Year Intangible Assets | | | | | | 146 212 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | | | | | 15 863 |
| Intangible Assets | | | | | 731 060 | 584 848 |
| Intangible Assets Gross Cost | | | | | | 1 462 120 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | | | | | -30 | |
| Interest Income On Bank Deposits | | | | | | 319 |
| Interest Paid Classified As Operating Activities | | | | | -30 | |
| Interest Payable Similar Charges Finance Costs | | | | | -30 | |
| Interest Received Classified As Operating Activities | | | | | 467 | 319 |
| Investments | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 |
| Investments Fixed Assets | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 |
| Investments In Group Undertakings | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 | 3 083 334 |
| Net Cash Flows From Used In Financing Activities | | | | | -488 500 | -1 321 348 |
| Net Cash Flows From Used In Investing Activities | | | | | -57 906 | -34 651 |
| Net Cash Flows From Used In Operating Activities | | | | | 1 155 854 | 1 361 089 |
| Net Cash Generated From Operations | | | | | 1 278 557 | 1 637 249 |
| Net Current Assets Liabilities | -246 570 | 8 750 | 18 110 | 18 100 | 189 | -901 736 |
| Net Deferred Tax Liability Asset | | | | | 3 442 | 8 800 |
| Number Shares Issued Fully Paid | 2 940 | 3 017 | 3 095 | 3 095 | 3 095 | 2 780 |
| Operating Profit Loss | | | | | 1 473 725 | 1 345 768 |
| Other Creditors | 240 000 | | | | 6 091 | 6 943 |
| Other Departments Average Number Employees | | | | | 7 | 9 |
| Other Interest Income | | | | | 467 | |
| Other Interest Receivable Similar Income Finance Income | | | | | 467 | 319 |
| Other Operating Income Format1 | | | | | 1 500 | |
| Other Taxation Social Security Payable | | | | | 310 242 | 329 086 |
| Par Value Share | 0 | 0 | 0 | 0 | 0 | 0 |
| Payments To Acquire Or Redeem Own Shares Other Equity Instruments | | | | | | 1 071 343 |
| Pension Costs Defined Contribution Plan | | | | | 42 904 | 43 393 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | | | | | 42 904 | 43 393 |
| Prepayments Accrued Income | | | | | 382 518 | 409 828 |
| Proceeds From Government Grants Classified As Financing Activities | | | | | 1 500 | |
| Profit Loss | | | | | 472 089 | 419 424 |
| Profit Loss On Ordinary Activities Before Tax | | | | | 1 474 222 | 1 346 087 |
| Property Plant Equipment Gross Cost | | | | | 261 057 | 26 089 |
| Provisions | | | | | 2 724 | 8 062 |
| Provisions For Liabilities Balance Sheet Subtotal | | | | | 2 724 | 8 062 |
| Purchase Property Plant Equipment | | | | | 57 906 | 34 651 |
| Raw Materials | | | | | 827 987 | 353 270 |
| Redemption Other Capital Instruments Decrease In Equity | | | | | | 1 071 344 |
| Redemption Shares Decrease In Equity | | | | | | 32 |
| Research Development Expense Recognised In Profit Or Loss | | | | | 524 | 1 769 |
| Revenue From Sale Goods | | | | | 15 628 840 | 17 090 673 |
| Selling Average Number Employees | | | | | 6 | 6 |
| Social Security Costs | | | | | 62 797 | 69 466 |
| Staff Costs Employee Benefits Expense | | | | | 1 132 894 | 1 361 268 |
| Tax Expense Credit Applicable Tax Rate | | | | | 280 103 | 262 487 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | | | | 29 131 | 34 049 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | | | | 277 288 | 295 749 |
| Total Assets Less Current Liabilities | 2 836 764 | 3 092 084 | 3 101 444 | 3 101 434 | 3 083 523 | 2 181 598 |
| Total Current Tax Expense Credit | | | | | 284 500 | 290 411 |
| Trade Creditors Trade Payables | | | | | 1 194 174 | 15 600 |
| Trade Debtors Trade Receivables | | | | | 1 476 114 | 1 897 703 |
| Turnover Revenue | | | | | 15 628 840 | 17 090 673 |
| Wages Salaries | | | | | 1 027 193 | 1 248 409 |
| Company Contributions To Money Purchase Plans Directors | | | | | 2 348 | 10 022 |
| Director Remuneration | | | | | 391 804 | 399 730 |
| Director Remuneration Benefits Excluding Payments To Third Parties | | | | | 131 351 | 409 752 |
(29 pages)