| Profit & Loss |
| Date of Accounts |
2018-07-31 | 2019-07-31 | 2020-07-31 | 2021-07-31 | 2022-07-31 | 2023-07-31 |
| Currency |
| | | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 2 111 | 1 205 | 485 | 503 | 884 | 856 |
| Current Assets | 7 732 | 63 381 | 46 713 | 32 337 | 18 590 | 4 000 |
| Debtors | 5 075 | 61 557 | 45 820 | 31 319 | 17 198 | 2 176 |
| Net Assets Liabilities | -48 411 | -8 327 | -32 411 | -58 191 | -65 539 | -72 078 |
| Other Debtors | | 45 000 | 37 500 | 15 000 | 15 000 | |
| Property Plant Equipment | 26 741 | 4 272 | 3 654 | 2 893 | 2 384 | |
| Total Inventories | 546 | 619 | 408 | 515 | 508 | 968 |
|
| Other Financial Data |
| Audit Fees Expenses | 23 | 24 | 34 | | | |
| Accrued Liabilities Deferred Income | 1 629 | 1 917 | 1 542 | 906 | 5 968 | 2 094 |
| Accumulated Amortisation Impairment Intangible Assets | 17 555 | 16 359 | 14 446 | 1 320 | 1 360 | 1 752 |
| Accumulated Depreciation Impairment Property Plant Equipment | 7 836 | 6 623 | 7 401 | 8 212 | 8 955 | 8 627 |
| Additions Other Than Through Business Combinations Intangible Assets | | 1 091 | 1 148 | | | |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 244 | 237 | | | |
| Administrative Expenses | 1 716 | | 2 957 | 7 553 | 2 864 | 3 714 |
| Amortisation Impairment Expense Intangible Assets | 10 960 | 8 638 | 6 041 | | | |
| Average Number Employees During Period | 302 | 288 | 283 | 246 | 257 | 282 |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 1 648 | 1 393 | 1 231 | | | |
| Cash Cash Equivalents Cash Flow Value | 2 111 | 1 205 | 485 | 503 | 884 | |
| Comprehensive Income Expense | -35 486 | 19 084 | -24 084 | -25 780 | -7 348 | -6 539 |
| Cost Sales | 48 938 | 39 792 | 41 715 | 30 360 | 20 832 | 22 945 |
| Creditors | 84 977 | 68 521 | 59 546 | 60 632 | 62 287 | 59 075 |
| Deferred Tax Expense Credit From Unrecognised Tax Loss Or Credit | 6 581 | -3 654 | 7 020 | | | |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | -16 | | | | |
| Depreciation Expense Property Plant Equipment | 193 | 427 | 405 | 811 | 743 | 709 |
| Depreciation Impairment Expense Property Plant Equipment | 1 308 | 774 | 855 | | | |
| Finance Lease Liabilities Present Value Total | 1 140 | 858 | 634 | | | |
| Finance Lease Payments Owing Minimum Gross | 1 509 | 1 249 | 1 072 | | | |
| Finished Goods Goods For Resale | 546 | 619 | 408 | | | |
| Fixed Assets | 43 963 | 13 947 | 7 918 | 3 812 | 2 821 | 2 589 |
| Further Item Creditors Component Total Creditors | | | 646 | | | |
| Further Item Interest Expense Component Total Interest Expense | | | 364 | 58 | 922 | 54 |
| Further Item Operating Expense Loss Income Statement Item Component Operating Profit Loss | 10 947 | 774 | 855 | | | |
| Further Item Operating Income Gain Income Statement Item Component Operating Profit Loss | 2 257 | 2 846 | 6 203 | | | |
| Further Item Tax Increase Decrease Component Adjusting Items | 160 | 35 | 21 | | | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | 77 250 | 77 250 | 1 500 | 1 750 | 10 300 |
| Gain Loss On Disposals Property Plant Equipment | 63 | | 348 | 565 | 955 | 873 |
| Government Grant Income | | | 889 | | | |
| Gross Profit Loss | -23 704 | -17 032 | -20 854 | -18 716 | -4 473 | -3 634 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -46 | 906 | 720 | 18 | 381 | -28 |
| Increase From Amortisation Charge For Year Intangible Assets | | 8 638 | 6 041 | | 749 | 432 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 774 | 855 | | 743 | 709 |
| Intangible Assets | 17 222 | 9 675 | 4 264 | 919 | 437 | 224 |
| Intangible Assets Gross Cost | 34 777 | 26 034 | 18 710 | 2 239 | 1 797 | 14 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 23 | 24 | 16 | | | |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 50 | 89 | 93 | | | |
| Interest Income On Bank Deposits | 5 | 4 | 4 | | | |
| Interest Payable Similar Charges Finance Costs | 73 | 113 | 473 | 838 | 994 | 781 |
| Interest Received Classified As Investing Activities | -5 | -4 | -4 | | | |
| Issue Equity Instruments | | 21 000 | | | | |
| Net Cash Flows From Used In Financing Activities | -39 822 | -7 024 | 3 928 | 3 646 | 13 958 | 5 044 |
| Net Cash Flows From Used In Investing Activities | 12 758 | -8 805 | -13 188 | -13 938 | -15 457 | -14 972 |
| Net Cash Flows From Used In Operating Activities | 27 018 | 16 735 | 9 980 | 10 274 | 1 118 | 9 956 |
| Net Current Assets Liabilities | -7 397 | 46 247 | 19 217 | -1 371 | -6 073 | -15 592 |
| Net Finance Income Costs | 5 | 4 | 4 | | | |
| Net Interest Paid Received Classified As Operating Activities | -73 | -113 | -473 | | | |
| Operating Profit Loss | -35 418 | | | -24 943 | -6 357 | -6 470 |
| Other Creditors | 258 | 44 | 3 168 | 259 | 6 679 | 68 |
| Other Disposals Decrease In Amortisation Impairment Intangible Assets | | 9 834 | 7 954 | | | |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 1 987 | 77 | | | |
| Other Disposals Intangible Assets | | 9 834 | 8 472 | | | |
| Other Disposals Property Plant Equipment | | 23 926 | 77 | | | |
| Other Operating Income Format1 | | 38 061 | | 1 326 | 980 | 878 |
| Other Remaining Borrowings | 77 694 | 63 989 | 56 724 | | | |
| Other Taxation Social Security Payable | 1 864 | 1 529 | 7 317 | | | |
| Payments Finance Lease Liabilities Classified As Financing Activities | -258 | -260 | -177 | -438 | -379 | |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 206 | 182 | 258 | 198 | 207 | 232 |
| Prepayments Accrued Income | 132 | 8 636 | 604 | 592 | 1 056 | 1 460 |
| Proceeds From Sales Intangible Assets | -622 | | | -378 | -955 | -373 |
| Proceeds From Sales Property Plant Equipment | -1 044 | | -348 | | -58 | -500 |
| Profit Loss | -35 486 | 19 084 | -24 084 | -25 780 | -7 348 | -6 539 |
| Profit Loss On Ordinary Activities Before Tax | -35 486 | 19 084 | -24 084 | -25 780 | -7 348 | -7 242 |
| Property Plant Equipment Gross Cost | 34 577 | 10 895 | 11 055 | 11 105 | 11 339 | 10 992 |
| Purchase Intangible Assets | -13 667 | -1 935 | -1 148 | -1 391 | -267 | -220 |
| Purchase Property Plant Equipment | -762 | -244 | -237 | -50 | -292 | -690 |
| Social Security Costs | 4 757 | 3 966 | 3 247 | 2 954 | 1 249 | 1 518 |
| Staff Costs Employee Benefits Expense | 42 408 | 36 378 | 33 541 | 24 287 | 12 428 | 15 759 |
| Tax Increase Decrease From Effect Different Tax Rates On Some Earnings | | | -2 855 | | | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 | 5 | 376 | 277 | 429 | 35 |
| Total Assets Less Current Liabilities | 36 566 | 60 194 | 27 135 | 2 441 | -3 252 | -13 003 |
| Total Borrowings | 77 694 | 63 989 | 56 724 | 375 | 255 | |
| Total Operating Lease Payments | | 215 | 2 575 | 2 575 | 2 575 | 2 575 |
| Trade Creditors Trade Payables | 4 514 | 1 757 | 3 289 | 1 828 | 2 077 | 1 962 |
| Trade Debtors Trade Receivables | 451 | 421 | 216 | 568 | 1 142 | 716 |
| Transfers To From Non-current Assets Or Disposal Groups Held For Sale Property Plant Equipment | | -1 150 | | | | |
| Transfers To From Retained Earnings Increase Decrease In Equity | | -6 421 | | | | |
| Transfer To Non-current Assets Or Disposal Groups Held For Sale Decrease In Depreciation Impairment Property Plant Equipment | | -190 | | | | |
| Turnover Revenue | 25 234 | 22 760 | 20 861 | 11 644 | 16 359 | 8 718 |
| Wages Salaries | 37 445 | 32 230 | 30 036 | 21 135 | 10 972 | 14 009 |
| Director Remuneration | 201 | 137 | | | | |
| Amortisation Expense Intangible Assets | | | | 4 723 | 749 | 432 |
| Applicable Tax Rate | | | | 19 | 19 | 19 |
| Bank Borrowings Overdrafts | | | | 375 | 255 | 293 |
| Corporation Tax Payable | | | | 8 206 | 8 384 | 579 |
| Current Tax For Period | | | | | | -703 |
| Depreciation Amortisation Expense | | | | 5 534 | 1 492 | 1 142 |
| Disposals Decrease In Amortisation Impairment Intangible Assets | | | | | 709 | 26 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | | | | 1 037 |
| Disposals Intangible Assets | | | | | 709 | 27 |
| Disposals Property Plant Equipment | | | | | 58 | 1 037 |
| Further Item Cash Flow From Used In Operating Activities Component Total Net Cash Flows From Used In Operating Activities | | | | | | 703 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | | 10 168 | -8 273 | -3 239 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | | | -297 | 13 962 | 22 |
| Gain Loss On Disposal Assets Income Statement Subtotal | | | | 565 | 955 | 873 |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | | | | 107 | -7 | 460 |
| Interest Expense On Bank Overdrafts | | | | 18 | -6 | |
| Interest Paid Classified As Operating Activities | | | | -64 | -994 | -781 |
| Merchandise | | | | 515 | 508 | 968 |
| Net Cash Generated From Operations | | | | 10 210 | 124 | 9 878 |
| Net Interest Received Paid Classified As Investing Activities | | | | -1 | -3 | -9 |
| Number Shares Issued Fully Paid | | | | | 46 500 000 | 46 500 000 |
| Other Interest Receivable Similar Income Finance Income | | | | 1 | 3 | 9 |
| Par Value Share | | | | | 1 | 1 |
| Proceeds From Borrowings Classified As Financing Activities | | | | -2 766 | | -500 |
| Purchase Other Long-term Assets Classified As Investing Activities | | | | -15 000 | -15 000 | -15 000 |
| Repayments Borrowings Classified As Financing Activities | | | | -330 | -528 | -285 |
| Tax Expense Credit Applicable Tax Rate | | | | -4 898 | -1 396 | -1 376 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | | | | | | -703 |
| Total Additions Including From Business Combinations Intangible Assets | | | | | 267 | 220 |
| Total Additions Including From Business Combinations Property Plant Equipment | | | | | 292 | 500 |
| Recoverable Value-added Tax | | | | 159 | | |
(39 pages)