| Profit & Loss |
| Date of Accounts |
2018-08-31 | 2019-08-31 | 2020-09-04 | 2021-09-03 | 2022-09-02 | 2023-06-30 |
| Currency |
| | | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 848 | 1 099 | 976 856 | 1 021 697 | 130 271 | 405 112 |
| Current Assets | 5 007 827 | 4 960 986 | 6 039 376 | 8 589 311 | 10 076 949 | 8 212 499 |
| Debtors | 3 017 810 | 3 138 029 | 3 080 797 | 4 579 449 | 7 296 241 | 4 593 248 |
| Net Assets Liabilities | 3 274 573 | 3 175 078 | 2 459 018 | 3 264 408 | 3 969 488 | 4 168 793 |
| Other Debtors | 419 068 | 1 148 515 | 345 395 | 1 306 980 | 2 784 188 | 100 000 |
| Property Plant Equipment | 232 036 | 240 588 | 171 865 | 122 940 | 163 659 | |
| Total Inventories | 1 989 169 | 1 821 858 | 1 981 723 | 2 988 164 | 2 650 437 | 3 214 139 |
|
| Other Financial Data |
| Company Contributions To Money Purchase Plans Directors | | | | 1 404 | 1 320 | 1 835 |
| Director Remuneration | 160 493 | 311 954 | 212 583 | 218 284 | 156 050 | 102 432 |
| Dividend Recommended By Directors | | | 883 778 | | 300 000 | 300 000 |
| Number Directors Accruing Benefits Under Money Purchase Scheme | 2 | 2 | | 1 | 1 | 1 |
| Accrued Liabilities | 72 999 | 116 147 | 382 906 | 312 572 | 199 116 | 307 497 |
| Accumulated Amortisation Impairment Intangible Assets | 3 140 300 | 3 299 590 | 3 551 791 | 3 551 791 | 3 574 135 | 3 551 791 |
| Accumulated Depreciation Impairment Property Plant Equipment | 854 245 | 948 362 | 1 027 574 | 1 090 589 | 1 101 292 | 42 907 |
| Additional Provisions Increase From New Provisions Recognised In Profit Or Loss | | 3 880 | -1 652 | -7 573 | | 7 976 |
| Administrative Expenses | 2 916 902 | 3 137 509 | 2 960 141 | 2 507 897 | 2 921 692 | 2 554 596 |
| Amortisation Expense Intangible Assets | 159 290 | 159 290 | 252 201 | | 22 344 | 31 023 |
| Amounts Owed By Group Undertakings | 885 828 | | 834 361 | 1 395 478 | 1 592 276 | 2 664 303 |
| Amounts Owed To Group Undertakings | 75 100 | 75 100 | 75 100 | 75 000 | 75 000 | 75 000 |
| Applicable Tax Rate | 19 | 19 | 19 | 19 | 19 | 21 |
| Average Number Employees During Period | 62 | 62 | 56 | 57 | 65 | 68 |
| Bank Borrowings Overdrafts | 454 968 | 395 500 | | 729 622 | 816 948 | 216 246 |
| Bank Overdrafts | 454 968 | 395 500 | | 729 622 | 816 948 | 216 246 |
| Cash Cash Equivalents Cash Flow Value | -454 120 | -394 401 | 976 856 | 292 075 | | |
| Comprehensive Income Expense | 357 449 | -99 495 | 167 718 | 805 390 | 1 005 080 | 499 305 |
| Corporation Tax Payable | 89 130 | 19 260 | 15 985 | 121 333 | 205 900 | 46 961 |
| Cost Sales | 6 513 360 | 7 372 605 | 5 911 843 | 7 569 546 | 11 007 310 | 8 154 373 |
| Creditors | 47 612 | 734 | 1 450 000 | 1 150 000 | 850 000 | 3 690 836 |
| Current Tax For Period | 87 593 | 19 260 | 15 985 | 121 333 | 145 680 | 83 601 |
| Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | -6 648 | 3 880 | | | | |
| Deferred Tax Liabilities | 30 834 | 24 186 | 28 066 | 18 841 | 37 624 | 45 600 |
| Depreciation Amortisation Expense | 239 656 | 253 411 | 331 412 | 63 013 | | |
| Depreciation Expense Property Plant Equipment | 80 365 | 94 117 | 79 212 | 63 015 | 47 641 | 39 010 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | | | 36 938 | 34 392 |
| Disposals Property Plant Equipment | | | | | 40 225 | 288 565 |
| Dividends Paid | 184 664 | | 883 778 | | 300 000 | 300 000 |
| Dividends Paid Classified As Financing Activities | -184 664 | | -883 778 | | | |
| Dividends Paid On Shares Final | 184 664 | | 883 778 | | 300 000 | 300 000 |
| Finance Lease Liabilities Present Value Total | 5 134 | 734 | 733 | | | |
| Fixed Assets | 718 627 | 567 889 | 246 965 | 197 940 | 304 890 | 292 730 |
| Further Operating Expense Item Component Total Operating Expenses | 50 626 | 43 843 | 40 246 | 31 073 | 32 852 | 26 702 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | | | 320 017 | 320 301 | 306 127 | 1 655 075 |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | -40 916 | 552 | -10 316 | -37 496 | -31 888 | -39 094 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -179 488 | 133 310 | 412 106 | 918 970 | | |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 105 306 | -120 219 | 891 593 | -937 535 | | |
| Gain Loss On Disposals Property Plant Equipment | | | | | 26 297 | -4 471 |
| Gross Profit Loss | 3 376 831 | 3 071 071 | 2 751 130 | 3 416 608 | 4 183 287 | 3 234 876 |
| Income Taxes Paid Refund Classified As Operating Activities | -129 435 | -90 902 | -19 260 | -8 748 | | |
| Increase Decrease Due To Transfers Between Classes Property Plant Equipment | | | | | | 1 613 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -31 802 | 59 719 | 1 371 257 | -684 781 | | |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | 1 772 | | -7 237 | | -19 |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | 169 639 | -167 311 | 159 865 | 1 006 441 | | |
| Increase From Amortisation Charge For Year Intangible Assets | | 159 290 | 252 201 | | 22 344 | 31 023 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 94 117 | 79 212 | 63 015 | 47 641 | 39 010 |
| Intangible Assets | 411 491 | 252 201 | | | 66 231 | 79 378 |
| Intangible Assets Gross Cost | 3 551 791 | 3 551 791 | 3 551 791 | 3 551 791 | 3 640 366 | 132 745 |
| Interest Expense On Bank Loans Similar Borrowings | 8 136 | -4 774 | 3 160 | 16 220 | 93 240 | 91 613 |
| Interest Expense On Bank Overdrafts | 13 554 | 12 943 | 8 117 | | | |
| Interest Income On Bank Deposits | 155 | 24 | 6 | 111 | 1 188 | 2 215 |
| Interest Paid Classified As Operating Activities | -21 690 | -8 169 | -11 277 | -16 220 | | |
| Interest Payable Similar Charges Finance Costs | 21 690 | 8 169 | 11 277 | 16 220 | 93 240 | 91 613 |
| Investments Fixed Assets | 75 100 | 75 100 | 75 100 | 75 000 | 75 000 | 75 000 |
| Investments In Group Undertakings | 75 100 | 75 100 | 75 100 | 75 000 | 75 000 | 75 000 |
| Key Management Personnel Compensation Total | 168 211 | 311 954 | 212 583 | 247 583 | 177 992 | 109 227 |
| Net Cash Flows From Used In Financing Activities | 280 686 | 105 940 | 53 956 | 592 552 | | |
| Net Cash Flows From Used In Investing Activities | 55 755 | 102 645 | 10 483 | 13 979 | | |
| Net Cash Flows From Used In Operating Activities | -304 639 | -268 304 | -1 435 696 | 78 250 | | |
| Net Cash Generated From Operations | -455 764 | -367 375 | -1 466 233 | 53 282 | | |
| Net Current Assets Liabilities | 2 627 744 | 2 635 989 | 3 688 467 | 4 235 309 | 4 552 222 | 4 521 663 |
| Net Interest Received Paid Classified As Investing Activities | -155 | -24 | -6 | -111 | | |
| Number Shares Issued Fully Paid | | 1 | 1 | 1 | 1 | 479 999 |
| Operating Profit Loss | 459 929 | -66 438 | 193 322 | 928 022 | 1 261 595 | 680 280 |
| Other Creditors | | | 52 189 | 63 488 | 50 160 | 156 036 |
| Other Deferred Tax Expense Credit | -6 648 | 3 880 | -1 652 | -7 573 | 18 783 | 7 976 |
| Other Interest Receivable Similar Income Finance Income | 155 | 24 | 6 | 111 | 1 188 | 2 215 |
| Other Remaining Borrowings | 42 478 | 33 752 | 1 450 000 | 300 000 | 300 000 | 300 000 |
| Other Taxation Social Security Payable | 50 797 | 40 213 | 89 313 | 60 237 | 75 501 | 74 189 |
| Par Value Share | | 1 | 1 | 1 | 1 | 1 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 14 693 | 19 255 | 22 136 | 23 349 | 31 252 | 24 479 |
| Percentage Class Share Held In Subsidiary | | 100 | 100 | 100 | 100 | 100 |
| Prepayments Accrued Income | 153 101 | 164 761 | 131 681 | 303 546 | 442 627 | 378 759 |
| Profit Loss | 357 449 | -99 495 | 167 718 | 805 390 | 1 005 080 | 499 305 |
| Profit Loss On Ordinary Activities Before Tax | 438 394 | -74 583 | 182 051 | 911 913 | 1 169 543 | 590 882 |
| Property Plant Equipment Gross Cost | 1 086 281 | 1 188 950 | 1 199 439 | 1 213 529 | 1 264 951 | 70 397 |
| Provisions | 24 186 | 28 066 | 26 414 | 18 841 | 37 624 | 45 600 |
| Provisions For Liabilities Balance Sheet Subtotal | 24 186 | 28 066 | 26 414 | 18 841 | 37 624 | 45 600 |
| Purchase Property Plant Equipment | -55 910 | -102 669 | -10 489 | -14 090 | | |
| Raw Materials | 1 989 169 | 1 821 858 | 1 981 723 | 2 988 164 | 2 650 437 | 2 168 601 |
| Recoverable Value-added Tax | | | | 71 889 | 120 538 | 79 887 |
| Repayments Borrowings Classified As Financing Activities | -96 022 | -105 940 | -33 752 | -50 000 | | |
| Social Security Costs | 174 011 | 204 177 | 154 572 | 165 471 | 177 825 | 164 990 |
| Staff Costs Employee Benefits Expense | 2 090 387 | 2 528 070 | 2 040 919 | 1 994 008 | 2 157 005 | 1 883 154 |
| Tax Decrease From Utilisation Tax Losses | | 925 | | | | |
| Tax Expense Credit Applicable Tax Rate | 83 295 | -14 171 | 34 590 | 173 263 | 222 213 | 122 963 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | 2 808 | 27 129 | 12 416 | 8 440 | -23 272 | -1 732 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 1 490 | 7 227 | 28 281 | 1 698 | 278 | 17 382 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 80 945 | 24 912 | 14 333 | 106 523 | 164 463 | 91 577 |
| Total Additions Including From Business Combinations Intangible Assets | | | | | 88 575 | 44 170 |
| Total Additions Including From Business Combinations Property Plant Equipment | | 102 669 | 10 489 | 14 090 | 91 647 | 8 788 |
| Total Assets Less Current Liabilities | 3 346 371 | 3 203 878 | 3 935 432 | 4 433 249 | 4 857 112 | 4 814 393 |
| Total Borrowings | 547 778 | 429 252 | 50 000 | 1 029 622 | 1 116 948 | 516 246 |
| Total Current Tax Expense Credit | 87 593 | 21 032 | 15 985 | 114 096 | 145 680 | |
| Total Operating Lease Payments | 45 385 | 47 763 | 30 451 | 37 289 | 33 315 | 23 078 |
| Trade Creditors Trade Payables | 1 445 565 | 1 495 572 | 1 409 431 | 2 691 749 | 3 802 102 | 2 514 907 |
| Trade Debtors Trade Receivables | 1 559 813 | 1 824 753 | 1 769 360 | 1 501 556 | 2 356 612 | 1 370 299 |
| Transfers Between P P E Classes Increase Decrease In Depreciation Impairment | | | | | | -1 024 |
| Turnover Revenue | 9 890 191 | 10 443 676 | 8 662 973 | 10 986 154 | 15 190 597 | 1 120 065 |
| Wages Salaries | 1 901 683 | 2 304 638 | 1 864 211 | 1 805 188 | 1 947 928 | 1 693 685 |
| Additional Provisions Increase From New Provisions Recognised | | | | | 18 783 | |
| Cash Receipts From Government Grants | | | -202 335 | -19 311 | | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | | -1 652 | -7 573 | | |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | | -202 335 | -561 130 | | |
| Group Tax Relief Received Paid | | | 59 302 | 62 068 | | |
| Other Operating Income Format1 | | | 402 335 | 19 311 | | |
| Payments Finance Lease Liabilities Classified As Financing Activities | | | -4 400 | -733 | | |
| Proceeds From Borrowings Classified As Financing Activities | | | -1 500 000 | | | |
(26 pages)