| Profit & Loss |
| Date of Accounts |
2020-04-30 | 2021-04-30 | 2022-04-30 | 2023-04-30 |
| Currency |
| | | |
|
| Balance Sheet |
| Cash Bank On Hand | 883 995 | 1 035 338 | 1 531 012 | 1 801 355 |
| Current Assets | 2 909 854 | 3 296 329 | 4 098 654 | 4 910 277 |
| Debtors | 923 480 | 1 146 452 | 1 179 156 | 1 553 792 |
| Net Assets Liabilities | | | 3 281 597 | 4 363 221 |
| Other Debtors | 147 003 | 20 764 | 58 446 | 147 525 |
| Property Plant Equipment | 1 117 724 | 1 091 473 | 1 615 537 | 3 815 181 |
| Total Inventories | 1 102 379 | 1 114 539 | 1 388 485 | 1 555 130 |
|
| Other Financial Data |
| Audit Fees Expenses | | | | 10 000 |
| Accrued Liabilities Deferred Income | | | 140 527 | 141 515 |
| Accumulated Depreciation Impairment Property Plant Equipment | 1 049 771 | 1 192 316 | 1 377 613 | 778 006 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | | | 2 422 328 |
| Administrative Expenses | | | 1 386 423 | 1 520 606 |
| Average Number Employees During Period | 49 | 54 | 62 | 63 |
| Bank Borrowings | | | 36 735 | 1 076 826 |
| Bank Borrowings Overdrafts | 140 075 | 54 245 | 36 735 | 998 765 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | | | 132 700 | 144 706 |
| Cash Cash Equivalents Cash Flow Value | | 1 035 338 | 1 531 012 | 1 801 355 |
| Comprehensive Income Expense | | | 1 462 811 | 1 542 014 |
| Corporation Tax Payable | 48 750 | | | 101 224 |
| Corporation Tax Recoverable | 48 750 | 48 950 | 48 950 | 48 950 |
| Cost Sales | | | 5 719 427 | 7 738 370 |
| Creditors | 1 288 745 | 1 091 245 | 1 070 941 | 1 535 743 |
| Current Tax For Period | | | | 101 224 |
| Deferred Tax Asset Debtors | | | | 157 340 |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | | | -129 701 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | | | -35 010 |
| Depreciation Expense Property Plant Equipment | | | 167 497 | 159 954 |
| Depreciation Impairment Expense Property Plant Equipment | | | 211 732 | 208 191 |
| Dividends Paid | | | 320 520 | 460 390 |
| Dividends Paid Classified As Financing Activities | | | -320 520 | -460 390 |
| Dividends Paid On Shares Interim | | | 320 520 | 460 390 |
| Finance Lease Liabilities Present Value Total | | | 128 941 | 159 319 |
| Finance Lease Payments Owing Minimum Gross | | | 145 740 | 184 371 |
| Finished Goods Goods For Resale | | | 244 500 | 260 577 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | | 87 510 | 54 909 |
| Further Item Interest Expense Component Total Interest Expense | | | 71 006 | 51 025 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | | 17 250 | 120 443 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | -220 292 | -527 640 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | | 32 129 | 217 296 |
| Gain Loss In Cash Flows From Change In Inventories | | | 273 946 | 166 645 |
| Gain Loss On Disposals Property Plant Equipment | | | 4 091 | 2 007 |
| Gain Loss On Revaluation Property Plant Equipment Before Tax In Other Comprehensive Income | | | 420 000 | |
| Gross Profit Loss | | | 2 504 335 | 3 323 675 |
| Income Tax Expense Credit On Components Other Comprehensive Income | | | | 129 728 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | | -495 674 | -270 343 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 190 860 | 211 732 | 208 191 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | | | 1 034 | 7 562 |
| Interest Paid Classified As Operating Activities | | | -75 101 | -65 113 |
| Interest Payable Similar Charges Finance Costs | | | 75 101 | 65 113 |
| Net Cash Generated From Operations | | | -1 239 770 | -2 152 952 |
| Net Current Assets Liabilities | 1 847 355 | 2 139 078 | 2 737 002 | 2 870 182 |
| Operating Profit Loss | | | 1 117 912 | 1 803 069 |
| Other Comprehensive Income Expense Before Tax | | | 420 000 | -129 728 |
| Other Creditors | 1 148 670 | 1 037 000 | 1 070 941 | 3 084 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 48 315 | 26 435 | 807 798 |
| Other Disposals Property Plant Equipment | | 97 999 | 37 345 | 822 291 |
| Other Interest Expense | | | 3 061 | 6 526 |
| Other Remaining Borrowings | | | 942 000 | 912 000 |
| Other Taxation Social Security Payable | 61 468 | 86 039 | 136 065 | 39 898 |
| Payments Finance Lease Liabilities Classified As Financing Activities | | | -3 794 | -17 956 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | | | 45 603 | 63 910 |
| Prepayments Accrued Income | | | 31 548 | 28 062 |
| Proceeds From Sales Property Plant Equipment | | | -15 001 | -16 500 |
| Profit Loss | | | 1 042 811 | 1 671 742 |
| Profit Loss On Ordinary Activities Before Tax | | | 1 042 811 | 1 737 956 |
| Property Plant Equipment Gross Cost | 2 167 495 | 2 283 789 | 2 993 149 | 4 593 187 |
| Purchase Property Plant Equipment | | | -177 172 | -2 365 741 |
| Raw Materials Consumables | | | 1 052 457 | 1 176 274 |
| Repayments Borrowings Classified As Financing Activities | | | -95 000 | -30 000 |
| Social Security Costs | | | 143 910 | 156 803 |
| Staff Costs Employee Benefits Expense | | | 1 826 694 | 2 027 653 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | | | 252 058 |
| Tax Expense Credit Applicable Tax Rate | | | 198 134 | 338 784 |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | | -219 749 | -156 461 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | | | -7 291 |
| Tax Increase Decrease From Effect Different Tax Rates On Some Earnings | | | | 20 857 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | | | 26 |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | | | 21 615 | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | | | 66 214 |
| Total Additions Including From Business Combinations Property Plant Equipment | | 214 293 | 326 706 | |
| Total Assets Less Current Liabilities | 2 965 079 | 3 230 551 | 4 352 539 | 6 685 363 |
| Total Borrowings | | | 978 735 | 1 988 826 |
| Total Increase Decrease From Revaluations Property Plant Equipment | | | 420 000 | |
| Total Operating Lease Payments | | | | 12 383 |
| Trade Creditors Trade Payables | 736 795 | 712 431 | 985 097 | 1 651 261 |
| Trade Debtors Trade Receivables | 727 727 | 1 076 738 | 1 071 760 | 1 171 915 |
| Turnover Revenue | | | 8 223 762 | 11 062 045 |
| Wages Salaries | | | 1 637 181 | 1 806 940 |
| Work In Progress | | | 91 528 | 118 279 |
| Company Contributions To Defined Benefit Plans Directors | | | 4 200 | 8 400 |
| Director Remuneration | | | 104 958 | 112 599 |
| Director Remuneration Benefits Including Payments To Third Parties | | | 109 158 | 120 999 |
(29 pages)