| Profit & Loss |
| Date of Accounts |
2019-01-31 | 2020-01-31 | 2021-01-31 | 2022-01-31 |
| Currency |
| | | |
|
| Balance Sheet |
| Cash Bank On Hand | 2 334 243 | 2 314 541 | 4 152 920 | 2 403 219 |
| Current Assets | 8 572 643 | 4 564 528 | 6 066 919 | 5 587 572 |
| Debtors | 5 813 984 | 1 982 237 | 1 726 702 | 3 072 653 |
| Net Assets Liabilities | 5 180 909 | 2 627 394 | 3 274 418 | 3 845 771 |
| Other Debtors | 785 416 | 530 204 | 912 113 | 2 550 847 |
| Property Plant Equipment | 150 698 | 158 747 | 134 342 | 60 825 |
| Total Inventories | 424 416 | 267 750 | 187 297 | 111 700 |
|
| Other Financial Data |
| Audit Fees Expenses | 15 750 | 16 000 | 16 000 | 17 200 |
| Accrued Liabilities Deferred Income | 27 300 | 31 800 | 40 038 | 33 960 |
| Accumulated Amortisation Impairment Intangible Assets | 486 | 648 | 810 | 972 |
| Accumulated Depreciation Impairment Property Plant Equipment | 90 719 | 53 300 | 84 474 | 23 585 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 62 226 | 6 769 | 75 502 |
| Administrative Expenses | 867 801 | 1 151 688 | 998 059 | 924 067 |
| Amortisation Expense Intangible Assets | 162 | 162 | 162 | 162 |
| Amortisation Impairment Expense Intangible Assets | 162 | 162 | 162 | 162 |
| Amounts Owed By Associates Joint Ventures Participating Interests | 514 940 | | | |
| Average Number Employees During Period | 26 | 22 | 17 | 18 |
| Bank Borrowings | | | 1 600 000 | |
| Bank Borrowings Overdrafts | 29 876 | 24 360 | 1 600 000 | |
| Banking Arrangements Classified As Cash Cash Equivalents | -29 876 | -24 360 | | |
| Bank Overdrafts | 29 876 | 24 360 | | |
| Cash Cash Equivalents Cash Flow Value | 2 304 367 | 2 290 181 | 4 152 920 | 2 403 219 |
| Corporation Tax Payable | 230 816 | | | |
| Corporation Tax Recoverable | | 231 922 | 255 922 | |
| Cost Sales | 13 475 091 | 13 838 670 | 9 421 007 | 9 199 758 |
| Creditors | 3 517 943 | 2 078 673 | 2 912 111 | 1 791 486 |
| Current Tax For Period | 231 369 | | | |
| Deferred Tax Asset Debtors | | 312 652 | 155 038 | 23 665 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | 12 443 | -7 442 | 154 976 | 127 618 |
| Depreciation Expense Property Plant Equipment | 18 892 | 37 030 | 31 174 | 19 482 |
| Depreciation Impairment Expense Property Plant Equipment | 18 892 | 37 030 | 31 174 | 19 482 |
| Distribution Costs | 32 325 | 36 312 | 45 707 | 20 079 |
| Dividends Paid | 60 000 | 205 000 | | 22 000 |
| Dividends Paid Classified As Financing Activities | -60 000 | -205 000 | | -22 000 |
| Dividends Paid On Shares Interim | 60 000 | 205 000 | | 22 000 |
| Finished Goods Goods For Resale | 424 416 | 267 750 | 187 297 | 111 700 |
| Fixed Assets | 151 828 | 159 715 | 135 148 | 61 469 |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | | | -1 600 000 | 1 600 000 |
| Further Item Deferred Expense Credit Component Total Deferred Tax Expense | | -312 652 | | |
| Further Item Operating Expense Loss Income Statement Item Component Operating Profit Loss | | 3 922 101 | -56 843 | -32 273 |
| Further Item Tax Increase Decrease Component Adjusting Items | -30 400 | -320 094 | -2 084 | -9 435 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 102 480 | 75 456 | 555 391 | 538 440 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -93 950 | 1 202 938 | 742 202 | -479 375 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 1 833 715 | -4 376 321 | -121 921 | 1 733 246 |
| Gain Loss In Cash Flows From Change In Inventories | 37 423 | -156 666 | -80 453 | -75 597 |
| Gain Loss On Disposals Property Plant Equipment | 160 000 | 9 854 | | -91 357 |
| Government Grant Income | | | 35 115 | 29 915 |
| Gross Profit Loss | 2 226 998 | 2 204 122 | 1 741 526 | 1 772 676 |
| Income From Related Parties | 4 011 430 | 3 952 945 | 1 486 012 | |
| Income Taxes Paid Refund Classified As Operating Activities | -167 890 | -231 370 | -24 000 | 257 920 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 787 757 | 14 186 | | |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | 4 587 | -231 369 | | -1 997 |
| Increase From Amortisation Charge For Year Intangible Assets | | 162 | 162 | 162 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 37 030 | 31 174 | 19 482 |
| Intangible Assets | 1 130 | 968 | 806 | 644 |
| Intangible Assets Gross Cost | 1 616 | 1 616 | 1 616 | |
| Interest Income On Bank Deposits | 6 517 | 6 001 | 3 226 | 121 |
| Interest Income On Financial Assets That Are Not Fair Value Through Profit Or Loss | 6 517 | 6 001 | 3 226 | 121 |
| Interest Received Classified As Investing Activities | -6 522 | -6 001 | -12 282 | -121 |
| Net Cash Flows From Used In Financing Activities | 60 000 | 205 000 | | |
| Net Cash Flows From Used In Investing Activities | -31 395 | 29 224 | | |
| Net Cash Flows From Used In Operating Activities | 759 152 | -220 038 | -257 226 | 90 500 |
| Net Cash Generated From Operations | 591 262 | -451 408 | -281 226 | 348 420 |
| Net Current Assets Liabilities | 5 054 700 | 2 485 855 | 3 154 808 | 3 796 086 |
| Net Finance Income Costs | 6 522 | 6 001 | 12 282 | 121 |
| Operating Profit Loss | 1 326 872 | -2 905 979 | 789 718 | 718 853 |
| Other Creditors | 45 141 | 47 905 | 38 947 | 39 268 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 74 449 | | 80 371 |
| Other Disposals Property Plant Equipment | | 91 596 | | 209 908 |
| Other Interest Income | 5 | | 9 056 | |
| Other Interest Receivable Similar Income Finance Income | 6 522 | 6 001 | 12 282 | 121 |
| Other Operating Income Format1 | | | 35 115 | 29 915 |
| Other Taxation Social Security Payable | 14 601 | 14 559 | 8 601 | 6 702 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 14 741 | 23 895 | 71 366 | 2 015 |
| Percentage Class Share Held In Associate | | 29 | 29 | 29 |
| Prepayments Accrued Income | 73 840 | 112 460 | 16 110 | 14 719 |
| Proceeds From Sales Property Plant Equipment | -160 000 | -27 001 | | -38 180 |
| Profit Loss | 1 084 995 | -2 348 515 | 647 024 | 593 353 |
| Profit Loss On Ordinary Activities Before Tax | 1 333 394 | -2 899 978 | 802 000 | 718 974 |
| Property Plant Equipment Gross Cost | 241 417 | 212 047 | 218 816 | 84 410 |
| Provisions For Liabilities Balance Sheet Subtotal | 25 619 | 18 176 | | |
| Purchase Property Plant Equipment | -135 127 | -62 226 | -6 769 | -75 502 |
| Social Security Costs | 54 080 | 63 439 | 55 056 | 40 095 |
| Staff Costs Employee Benefits Expense | 677 853 | 755 794 | 694 774 | 502 873 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | 25 619 | 18 176 | 15 538 | 11 784 |
| Tax Expense Credit Applicable Tax Rate | 253 345 | -550 996 | 152 380 | 136 605 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | -25 674 | 5 868 | 4 030 | -14 511 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 6 445 | 2 979 | 650 | 14 959 |
| Tax Increase Decrease From Effect Unrelieved Tax Losses Carried Forward | | 312 652 | | |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 248 399 | -551 463 | 154 976 | 125 621 |
| Total Assets Less Current Liabilities | 5 206 528 | 2 645 570 | 3 289 956 | 3 857 555 |
| Total Borrowings | 29 876 | 24 360 | 1 600 000 | |
| Total Current Tax Expense Credit | 235 956 | -231 369 | | |
| Total Deferred Tax Expense Credit | 12 443 | -320 094 | 154 976 | |
| Total Operating Lease Payments | 161 549 | 109 835 | 113 427 | 115 144 |
| Trade Creditors Trade Payables | 3 170 209 | 1 960 049 | 1 224 525 | 1 711 556 |
| Trade Debtors Trade Receivables | 4 439 788 | 794 999 | 387 519 | 483 422 |
| Turnover Revenue | 15 702 089 | 16 042 792 | 11 162 533 | 10 972 434 |
| Wages Salaries | 609 032 | 668 460 | 568 352 | 460 763 |
| Company Contributions To Defined Benefit Plans Directors | 10 000 | 20 000 | 70 000 | |
| Director Remuneration | 121 503 | 193 833 | 217 116 | 18 131 |
| Director Remuneration Benefits Including Payments To Third Parties | 131 503 | 213 833 | 287 116 | 18 131 |
(28 pages)