| Profit & Loss |
| Date of Accounts |
2019-09-30 | 2020-09-30 | 2021-12-31 | 2022-12-31 | 2023-12-31 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 1 041 454 | 2 586 267 | 888 560 | 446 008 | 1 202 345 |
| Current Assets | 4 265 927 | 5 884 486 | 3 759 990 | 4 675 596 | 5 407 734 |
| Debtors | 2 117 562 | 1 946 681 | 1 400 618 | 2 327 969 | 2 329 100 |
| Net Assets Liabilities | 2 618 148 | 3 739 632 | 2 257 934 | 2 952 798 | 3 626 136 |
| Other Debtors | 1 847 | 155 | 1 150 | 1 106 | 1 470 |
| Property Plant Equipment | 172 762 | 160 609 | 105 742 | 175 369 | 195 937 |
| Total Inventories | 1 106 911 | 1 351 538 | 1 470 812 | 1 901 619 | |
|
| Other Financial Data |
| Audit Fees Expenses | 10 250 | 14 000 | 17 975 | 26 800 | 27 450 |
| Accrued Liabilities Deferred Income | 472 755 | 442 574 | 398 574 | 284 276 | 413 472 |
| Accumulated Depreciation Impairment Property Plant Equipment | 467 505 | 65 551 | 129 414 | 183 380 | 242 014 |
| Additions Other Than Through Business Combinations Intangible Assets | | | | | 31 502 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | | 8 996 | 133 693 | 116 947 |
| Administrative Expenses | | 3 621 363 | 4 190 770 | 3 904 484 | 3 277 031 |
| Amounts Owed By Group Undertakings | 3 630 | | | | |
| Average Number Employees During Period | 73 | 79 | 77 | 82 | 89 |
| Bank Borrowings Overdrafts | | 63 676 | | | 30 061 |
| Banking Arrangements Classified As Cash Cash Equivalents | | -63 676 | | | -30 061 |
| Bank Overdrafts | | 63 676 | | | 30 061 |
| Cash Cash Equivalents Cash Flow Value | 1 041 454 | 2 522 591 | 888 560 | 446 008 | 1 172 284 |
| Cash Flows From Disposal Or Reduction In Control Over Subsidiaries Or Other Businesses | | | 2 | | |
| Corporation Tax Payable | | 57 593 | 71 755 | 49 160 | |
| Corporation Tax Recoverable | | | | | 42 486 |
| Cost Sales | | 4 422 259 | 5 740 395 | 4 988 670 | 6 795 287 |
| Creditors | 1 747 444 | 2 173 566 | 1 569 703 | 1 860 072 | 1 979 101 |
| Current Tax For Period | -10 005 | 230 401 | 437 685 | 69 693 | 110 567 |
| Deferred Income | 529 495 | 514 038 | 528 086 | 515 044 | 683 355 |
| Deferred Tax Asset Debtors | 19 539 | 13 261 | 34 237 | 18 567 | |
| Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | -25 294 | -1 | 3 219 | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -590 | 6 278 | -20 976 | 15 670 | 33 553 |
| Depreciation Impairment Expense Property Plant Equipment | | 66 009 | | 58 848 | 65 994 |
| Dividends Paid | | | 3 100 000 | | |
| Dividends Paid Classified As Financing Activities | | | -3 100 000 | | |
| Dividends Paid On Shares Final | | | 3 100 000 | | |
| Finished Goods Goods For Resale | 1 001 417 | 1 098 314 | 1 260 949 | 1 714 927 | 1 663 592 |
| Fixed Assets | 172 765 | 160 612 | 105 747 | 175 374 | 255 589 |
| Further Item Tax Increase Decrease Component Adjusting Items | | 9 431 | -8 217 | 2 988 | -37 115 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 50 991 | 261 315 | 167 827 | 102 730 | 42 049 |
| Gain Loss Due To Foreign Exchange Differences Recognised In Profit Or Loss | | 3 574 | 8 073 | 1 459 | 18 866 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | 568 397 | 173 994 | -469 817 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | | -567 039 | 943 021 | -22 788 |
| Gain Loss In Cash Flows From Change In Inventories | | 244 627 | 119 274 | 430 807 | -25 330 |
| Gain Loss On Disposals Property Plant Equipment | | 55 395 | | -3 218 | |
| Government Grant Income | | | 28 033 | | |
| Gross Profit Loss | | 4 976 490 | 6 197 357 | 4 683 211 | |
| Income Taxes Paid Refund Classified As Operating Activities | | -172 808 | -423 523 | -92 288 | -138 496 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | | 25 719 | -2 471 | -63 717 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 66 009 | 63 863 | 58 848 | 65 994 |
| Intangible Assets | | | | | 59 647 |
| Intangible Assets Gross Cost | | | | | 59 647 |
| Interest Received Classified As Investing Activities | | -3 036 | -391 | -1 498 | -9 333 |
| Investments Fixed Assets | 3 | 3 | 5 | 5 | 5 |
| Investments In Group Undertakings Participating Interests | 3 | 3 | 5 | 5 | 5 |
| Net Cash Flows From Used In Operating Activities | | -1 533 496 | -1 475 333 | 812 357 | -1 363 393 |
| Net Cash Generated From Operations | | | -1 898 856 | 720 069 | -1 501 889 |
| Net Current Assets Liabilities | 2 518 483 | 3 710 920 | 2 190 287 | 2 815 524 | 3 428 633 |
| Net Finance Income Costs | | 3 036 | 391 | 1 498 | 9 333 |
| Operating Profit Loss | | 1 355 127 | 2 034 620 | 778 729 | |
| Other Creditors | | | | 2 852 | |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 458 | | 4 882 | 7 360 |
| Other Disposals Property Plant Equipment | | 2 200 | | 10 100 | 9 600 |
| Other Interest Income | | 3 036 | 391 | 1 498 | 9 333 |
| Other Interest Receivable Similar Income Finance Income | | 3 036 | 391 | 1 498 | 9 333 |
| Other Operating Income Format1 | | | 28 033 | 2 | |
| Other Remaining Borrowings | | | | 500 000 | |
| Other Taxation Social Security Payable | 335 054 | 561 776 | 194 747 | 197 189 | 319 114 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | | 190 061 | 249 248 | 211 425 | |
| Prepayments Accrued Income | 34 667 | 48 722 | 120 675 | 90 126 | 81 659 |
| Proceeds From Sales Property Plant Equipment | | | | -2 000 | |
| Profit Loss | | 1 121 484 | 1 618 302 | 694 864 | 673 339 |
| Profit Loss On Ordinary Activities Before Tax | | 1 358 163 | 2 035 011 | 780 227 | 753 742 |
| Property Plant Equipment Gross Cost | 640 267 | 226 160 | 235 156 | 358 749 | 437 951 |
| Provisions | | | | 38 100 | 58 086 |
| Provisions For Liabilities Balance Sheet Subtotal | 73 100 | 131 900 | 38 100 | 38 100 | 58 086 |
| Purchase Intangible Assets | | | | | -31 502 |
| Purchase Property Plant Equipment | | | -8 996 | -133 693 | -116 947 |
| Repayments Borrowings Classified As Financing Activities | | | | 500 000 | -500 000 |
| Revaluations Increase Decrease In Depreciation Impairment Property Plant Equipment | | -467 505 | | | |
| Social Security Costs | | 267 971 | 345 359 | 329 885 | |
| Staff Costs Employee Benefits Expense | | 2 698 158 | 3 321 333 | 2 826 652 | |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | | | | 14 986 |
| Tax Decrease Increase From Effect Revenue Exempt From Taxation | | 9 431 | | | |
| Tax Expense Credit Applicable Tax Rate | | 258 051 | 386 652 | 148 243 | 177 284 |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | 4 887 | 11 846 | -62 213 | -47 450 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | | 1 284 | 710 | 1 347 | 17 848 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | -10 595 | 236 679 | 416 709 | 85 363 | 80 403 |
| Total Assets Less Current Liabilities | 2 691 248 | 3 871 532 | 2 296 034 | 2 990 898 | 3 684 222 |
| Total Current Tax Expense Credit | | | | 69 693 | 46 850 |
| Total Increase Decrease From Revaluations Property Plant Equipment | | -411 907 | | | |
| Total Increase Decrease In Provisions | | | 93 800 | | -5 000 |
| Trade Creditors Trade Payables | 410 140 | 533 909 | 376 541 | 311 551 | 533 099 |
| Trade Debtors Trade Receivables | 2 057 879 | 1 884 543 | 1 244 556 | 2 218 170 | 2 203 485 |
| Transfers To From Non-current Assets Or Disposal Groups Held For Sale Intangible Assets | | | | | -28 145 |
| Transfers To From Non-current Assets Or Disposal Groups Held For Sale Property Plant Equipment | | | | | 28 145 |
| Turnover Revenue | | 9 398 749 | 11 937 752 | 9 671 881 | |
| Wages Salaries | | 2 240 126 | 2 726 726 | 2 285 342 | |
| Work In Progress | 105 494 | 253 224 | 209 863 | 186 692 | |
| Director Remuneration | | | 425 153 | 260 520 | |
(29 pages)