| Profit & Loss |
| Date of Accounts |
2020-04-30 | 2021-04-30 | 2022-04-30 | 2023-04-30 |
| Currency |
| | | |
|
| Balance Sheet |
| Cash Bank On Hand | 150 | 150 | 783 266 | 974 973 |
| Current Assets | 3 673 468 | 2 903 852 | 4 966 080 | 5 567 139 |
| Debtors | 1 585 932 | 989 006 | 1 758 925 | 2 226 134 |
| Net Assets Liabilities | 12 512 246 | 13 321 629 | 14 631 910 | 15 128 613 |
| Other Debtors | 10 918 | 4 824 | 11 853 | 98 741 |
| Property Plant Equipment | 17 159 715 | 17 690 222 | 17 247 932 | 17 012 851 |
| Total Inventories | 2 087 386 | 1 914 696 | 2 423 889 | 2 366 032 |
|
| Other Financial Data |
| Accrued Liabilities Deferred Income | 79 637 | 71 878 | 272 063 | 253 346 |
| Accumulated Amortisation Impairment Intangible Assets | 441 000 | 504 000 | 567 000 | 630 000 |
| Accumulated Depreciation Impairment Property Plant Equipment | 6 740 286 | 7 114 171 | 7 376 040 | 7 946 701 |
| Additional Provisions Increase From New Provisions Recognised In Profit Or Loss | | 70 462 | 20 449 | -253 033 |
| Administrative Expenses | 1 815 015 | 1 553 691 | 1 883 821 | 1 865 888 |
| Amounts Owed To Group Undertakings | 135 000 | 135 000 | 135 000 | 135 000 |
| Applicable Tax Rate | 19 | 19 | 19 | 19 |
| Average Number Employees During Period | 206 | 212 | 206 | 196 |
| Bank Borrowings | 255 429 | 417 693 | 280 580 | 450 170 |
| Bank Borrowings Overdrafts | 3 814 627 | 3 460 075 | 2 381 195 | 3 402 452 |
| Bank Overdrafts | 495 298 | 1 254 737 | | |
| Capital Commitments | | | 30 913 | 203 720 |
| Cash Cash Equivalents Cash Flow Value | -495 148 | -1 254 587 | 783 266 | |
| Comprehensive Income Expense | -65 673 | 909 383 | 1 310 281 | 546 703 |
| Corporation Tax Payable | 96 379 | 329 883 | 177 332 | |
| Corporation Tax Recoverable | | | | 9 640 |
| Cost Sales | 8 021 417 | 6 750 080 | 8 306 624 | 8 465 504 |
| Creditors | 3 874 571 | 3 460 075 | 2 420 683 | 3 419 343 |
| Current Tax For Period | 96 504 | 233 276 | 366 816 | 132 545 |
| Depreciation Amortisation Expense | 789 113 | 764 144 | 702 461 | 716 008 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 327 260 | 377 592 | 82 347 |
| Disposals Property Plant Equipment | | 391 932 | 449 126 | 115 264 |
| Distribution Costs | 7 100 282 | 4 609 250 | 6 103 061 | 6 744 052 |
| Dividends Paid | | 100 000 | | 50 000 |
| Dividends Paid Classified As Financing Activities | | -100 000 | | 50 000 |
| Dividends Paid On Shares Final | | 100 000 | | |
| Dividends Paid On Shares Interim | | | | 50 000 |
| Finance Lease Liabilities Present Value Total | 59 944 | 59 944 | 22 596 | 22 597 |
| Finished Goods | 1 109 750 | 650 977 | 643 649 | 727 165 |
| Fixed Assets | 18 820 878 | 19 288 385 | 18 783 095 | 18 485 014 |
| Further Item Gain Loss In Other Comprehensive Income Before Tax Component Total Other Comprehensive Income Before Tax | -19 026 | | | |
| Further Item Interest Expense Component Total Interest Expense | 48 831 | 47 058 | 95 000 | 61 573 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -1 273 259 | -1 563 745 | 2 696 126 | -931 611 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 542 838 | 596 926 | -769 919 | -557 569 |
| Gain Loss On Disposal Assets Income Statement Subtotal | -3 483 | -40 672 | 52 891 | 8 333 |
| Gross Profit Loss | 9 135 302 | 7 342 247 | 9 875 495 | 9 194 584 |
| Income Taxes Paid Refund Classified As Operating Activities | -182 109 | 228 | -358 786 | -247 856 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -332 294 | -759 439 | 2 037 853 | 191 707 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | -5 614 | | 38 584 | -312 130 |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | 112 577 | -172 690 | 509 193 | -57 857 |
| Increase From Amortisation Charge For Year Intangible Assets | | 63 000 | 63 000 | 63 000 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 701 145 | 639 461 | 653 008 |
| Intangible Assets | 189 000 | 126 000 | 63 000 | |
| Intangible Assets Gross Cost | 630 000 | 630 000 | 630 000 | |
| Interest Expense On Bank Overdrafts | 154 807 | 136 041 | 104 721 | 193 267 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 18 588 | 16 947 | 6 638 | 1 580 |
| Interest Paid Classified As Operating Activities | -241 403 | -183 099 | -172 650 | -254 840 |
| Interest Payable Similar Charges Finance Costs | 308 822 | 262 235 | 274 288 | 315 683 |
| Investment Property | 1 337 163 | 1 337 163 | 1 337 163 | 1 337 163 |
| Investment Property Fair Value Model | 1 337 163 | 1 337 163 | 1 337 163 | |
| Investments Fixed Assets | 135 000 | 135 000 | 135 000 | 135 000 |
| Investments In Group Undertakings | 135 000 | 135 000 | 135 000 | 135 000 |
| Issue Equity Instruments | 180 000 | | | |
| Net Cash Flows From Used In Financing Activities | 145 620 | 768 180 | 1 215 993 | -1 218 251 |
| Net Cash Flows From Used In Investing Activities | 328 679 | 1 272 324 | 142 140 | 409 594 |
| Net Cash Flows From Used In Operating Activities | -142 005 | -1 281 065 | -3 395 986 | 616 950 |
| Net Cash Generated From Operations | -632 936 | -1 543 072 | -4 029 060 | 53 411 |
| Net Current Assets Liabilities | -2 008 501 | -1 953 629 | -1 005 778 | 534 633 |
| Number Shares Issued Fully Paid | | 180 000 | 180 000 | 180 000 |
| Operating Profit Loss | 412 261 | 1 461 923 | 1 942 027 | 670 237 |
| Other Comprehensive Income Expense Net Tax | -19 026 | | | |
| Other Creditors | | | | 79 976 |
| Other Deferred Tax Expense Credit | 53 582 | 57 029 | 151 223 | -12 564 |
| Other Operating Income Format1 | 463 333 | 282 617 | 53 414 | 85 593 |
| Other Taxation Social Security Payable | 573 729 | 292 056 | 698 953 | 772 395 |
| Par Value Share | | 1 | 1 | 1 |
| Payments Finance Lease Liabilities Classified As Financing Activities | -211 958 | -183 392 | | |
| Prepayments Accrued Income | 601 220 | 3 991 | 495 499 | 577 344 |
| Proceeds From Borrowings Classified As Financing Activities | -4 070 056 | | | -1 400 000 |
| Proceeds From Sales Property Plant Equipment | | -24 000 | -124 425 | -41 250 |
| Profit Loss | -46 647 | 909 383 | 1 310 281 | 546 703 |
| Profit Loss On Ordinary Activities Before Tax | 103 439 | 1 199 688 | 1 667 739 | 354 554 |
| Property Plant Equipment Gross Cost | 23 900 001 | 24 804 393 | 24 623 972 | 24 959 552 |
| Provisions | 425 560 | 553 052 | 724 724 | 471 691 |
| Provisions For Liabilities Balance Sheet Subtotal | 425 560 | 553 052 | 724 724 | 471 691 |
| Purchase Property Plant Equipment | -328 679 | -1 296 324 | -266 565 | -450 844 |
| Raw Materials | 843 281 | 1 138 134 | 1 627 816 | 1 462 780 |
| Repayments Borrowings Classified As Financing Activities | -4 003 718 | -192 288 | -1 215 993 | -231 749 |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | | | | 5 286 |
| Tax Expense Credit Applicable Tax Rate | 19 653 | 227 941 | 316 870 | 69 113 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 119 301 | 1 871 | 2 004 | 690 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 150 086 | 290 305 | 357 458 | -192 149 |
| Total Additions Including From Business Combinations Property Plant Equipment | | 1 296 324 | 268 705 | 450 844 |
| Total Assets Less Current Liabilities | 16 812 377 | 17 334 756 | 17 777 317 | 19 019 647 |
| Total Borrowings | 750 727 | 1 672 430 | 280 580 | |
| Total Current Tax Expense Credit | | 233 276 | 206 235 | 60 884 |
| Total Deferred Tax Expense Credit | | | 151 223 | -253 033 |
| Trade Creditors Trade Payables | 1 321 186 | 739 787 | 1 707 683 | 1 363 865 |
| Trade Debtors Trade Receivables | 108 037 | 37 589 | 257 049 | 248 149 |
| Turnover Revenue | 17 156 719 | 14 092 327 | 18 182 119 | 17 660 088 |
| Work In Progress | 134 355 | 125 585 | 152 424 | 176 087 |
(30 pages)