| Profit & Loss |
| Date of Accounts |
2020-09-30 | 2021-09-30 | 2022-09-30 |
| Currency |
| | |
|
| Balance Sheet |
| Cash Bank On Hand | 933 387 | 603 556 | 2 648 882 |
| Current Assets | 4 051 235 | 3 256 911 | 4 209 803 |
| Debtors | 1 979 857 | 1 584 921 | 1 124 613 |
| Net Assets Liabilities | 4 404 686 | 3 477 746 | 4 232 701 |
| Other Debtors | 9 999 | 404 232 | 419 236 |
| Property Plant Equipment | 1 199 840 | 1 459 697 | 994 853 |
| Total Inventories | 1 137 991 | 1 068 434 | 436 308 |
|
| Other Financial Data |
| Audit Fees Expenses | 31 256 | 12 000 | |
| Accrued Liabilities Deferred Income | 189 058 | 310 286 | |
| Accumulated Depreciation Impairment Property Plant Equipment | 9 627 677 | 2 479 531 | 2 457 386 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 1 386 242 | 2 165 |
| Administrative Expenses | 3 284 603 | 2 159 192 | |
| Amounts Owed By Group Undertakings | 184 110 | 72 000 | |
| Amounts Owed By Related Parties | | 72 000 | 72 000 |
| Amounts Owed To Group Undertakings | 455 000 | 455 000 | 455 000 |
| Average Number Employees During Period | 55 | 36 | 22 |
| Bank Borrowings | 50 000 | 229 445 | |
| Bank Borrowings Overdrafts | 50 000 | 194 208 | 153 069 |
| Cash Cash Equivalents Cash Flow Value | 933 387 | 603 556 | |
| Cash Receipts From Repayment Other Loans Advances Classified As Investing Activities | | -6 000 | |
| Corporation Tax Recoverable | | 20 045 | |
| Cost Sales | 3 357 730 | 3 556 073 | |
| Creditors | 95 744 | 194 208 | 153 069 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -125 512 | -69 448 | |
| Depreciation Expense Property Plant Equipment | 366 194 | 163 434 | |
| Depreciation Impairment Expense Property Plant Equipment | 492 349 | 617 950 | |
| Dividends Paid | 137 444 | 510 000 | |
| Dividends Paid Classified As Financing Activities | -137 444 | -510 000 | |
| Dividends Paid On Shares Interim | 137 444 | 510 000 | |
| Finance Lease Liabilities Present Value Total | 45 744 | 36 465 | |
| Finished Goods Goods For Resale | 977 900 | 915 445 | |
| Fixed Assets | 1 667 940 | 1 927 797 | 1 449 853 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | -50 000 | -179 445 | |
| Further Item Operating Income Gain Income Statement Item Component Operating Profit Loss | | -454 516 | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 143 649 | 148 662 | 98 502 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 270 514 | -362 844 | |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -232 993 | -408 981 | |
| Gain Loss In Cash Flows From Change In Inventories | -775 945 | -69 557 | |
| Gain Loss On Disposals Property Plant Equipment | -7 500 | -215 258 | |
| Government Grant Income | 277 651 | 197 922 | |
| Gross Profit Loss | 1 923 314 | 1 660 463 | |
| Impairment Loss Property Plant Equipment | -126 155 | -454 516 | |
| Income Taxes Paid Refund Classified As Operating Activities | | 149 042 | |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | 66 923 | -157 553 | |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 163 434 | 379 913 |
| Increase From Impairment Loss Recognised In Profit Or Loss Property Plant Equipment | | 454 516 | 63 219 |
| Intangible Assets | 13 100 | 13 100 | |
| Intangible Assets Gross Cost | 13 100 | 13 100 | |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 4 094 | 2 530 | |
| Interest Income On Bank Deposits | 2 290 | 59 | |
| Interest Income On Financial Assets That Are Not Fair Value Through Profit Or Loss | 2 290 | 59 | |
| Interest Payable Similar Charges Finance Costs | 4 094 | 2 530 | |
| Interest Received Classified As Investing Activities | -2 290 | -59 | |
| Investments Fixed Assets | 455 000 | 455 000 | 455 000 |
| Investments In Group Undertakings Participating Interests | | 455 000 | 455 000 |
| Investments In Subsidiaries | 455 000 | 455 000 | |
| Net Cash Flows From Used In Operating Activities | 117 494 | -1 168 097 | |
| Net Current Assets Liabilities | 2 907 086 | 1 749 305 | 3 011 434 |
| Net Finance Income Costs | 2 290 | 59 | |
| Net Interest Paid Received Classified As Operating Activities | -4 094 | -2 530 | |
| Operating Profit Loss | -1 275 858 | -653 005 | |
| Other Creditors | | 346 751 | 101 178 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 7 766 096 | 10 761 |
| Other Disposals Intangible Assets | | | 13 100 |
| Other Disposals Property Plant Equipment | | 8 274 531 | 34 638 |
| Other Interest Receivable Similar Income Finance Income | 2 290 | 59 | |
| Other Operating Income Format1 | 514 349 | 300 240 | |
| Other Taxation Social Security Payable | 347 878 | 165 754 | 218 388 |
| Payments Finance Lease Liabilities Classified As Financing Activities | -96 589 | -80 368 | |
| Payments To Acquire Or Redeem Own Shares Other Equity Instruments | -231 966 | | |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 59 803 | 54 693 | |
| Percentage Class Share Held In Subsidiary | | 100 | |
| Prepayments Accrued Income | 509 692 | 193 803 | |
| Profit Loss | -1 152 150 | -416 941 | |
| Profit Loss On Ordinary Activities Before Tax | -1 277 662 | -655 476 | |
| Property Plant Equipment Gross Cost | 10 827 517 | 3 939 228 | 3 452 239 |
| Provisions For Liabilities Balance Sheet Subtotal | | 5 148 | 75 517 |
| Purchase Intangible Assets | -13 100 | | |
| Purchase Property Plant Equipment | -23 055 | -1 386 242 | |
| Raw Materials Consumables | 35 296 | 10 026 | |
| Social Security Costs | 132 977 | 90 421 | |
| Staff Costs Employee Benefits Expense | 2 018 947 | 1 086 573 | |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 74 596 | 5 148 | |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | 14 405 | | |
| Tax Expense Credit Applicable Tax Rate | -242 756 | -124 540 | |
| Tax Increase Decrease From Effect Different Tax Rates On Some Earnings | 31 435 | | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 33 291 | 43 558 | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | -125 512 | -238 535 | |
| Total Assets Less Current Liabilities | 4 575 026 | 3 677 102 | 4 461 287 |
| Total Borrowings | 50 000 | 194 208 | |
| Trade Creditors Trade Payables | 81 124 | 504 864 | 388 566 |
| Trade Debtors Trade Receivables | 1 276 056 | 1 088 644 | 633 377 |
| Turnover Revenue | 5 281 044 | 5 216 536 | |
| Wages Salaries | 1 826 167 | 941 459 | |
| Work In Progress | 124 795 | 142 963 | |
| Company Contributions To Defined Benefit Plans Directors | 10 822 | 8 947 | |
| Director Remuneration | 144 205 | 108 426 | |
| Director Remuneration Benefits Including Payments To Third Parties | 155 027 | 117 373 | |
(13 pages)