| Profit & Loss |
| Date of Accounts |
2018-03-31 | 2019-03-31 | 2020-09-30 | 2021-09-30 | 2022-09-30 |
| Currency |
| | | | |
|
| Balance Sheet |
| Cash Bank On Hand | 128 947 | 97 771 | 11 469 | 4 031 | 379 505 |
| Current Assets | 2 998 120 | 3 075 875 | 3 441 221 | 3 692 733 | 4 446 869 |
| Debtors | 1 286 623 | 1 326 260 | 1 736 845 | 1 986 610 | 2 225 928 |
| Net Assets Liabilities | 2 666 720 | 3 094 792 | 2 522 991 | 2 600 716 | 2 890 149 |
| Other Debtors | 479 912 | 347 212 | 379 025 | 399 814 | 326 797 |
| Property Plant Equipment | 1 753 608 | 2 132 359 | 3 269 150 | 3 013 057 | 1 729 778 |
| Total Inventories | 1 582 550 | 1 651 844 | 1 692 907 | 1 702 092 | 1 841 436 |
|
| Other Financial Data |
| Audit Fees Expenses | 6 000 | 10 000 | | | |
| Accrued Liabilities Deferred Income | 33 000 | 25 000 | | | |
| Accumulated Depreciation Impairment Property Plant Equipment | 2 152 872 | 2 136 463 | 2 607 137 | 3 033 479 | 3 364 807 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 549 528 | | | |
| Administrative Expenses | 2 472 876 | 2 208 963 | 3 852 342 | 2 406 863 | 2 842 543 |
| Average Number Employees During Period | 34 | 22 | 22 | 18 | 19 |
| Bank Borrowings | 601 502 | 55 736 | 141 387 | 131 147 | 120 000 |
| Bank Borrowings Overdrafts | 545 766 | 511 766 | 1 579 748 | 1 453 792 | 610 000 |
| Banking Arrangements Classified As Cash Cash Equivalents | -446 306 | -176 112 | | | |
| Bank Overdrafts | 446 306 | 176 112 | 156 804 | 194 980 | |
| Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | 31 743 | 46 273 | | | |
| Cash Cash Equivalents Cash Flow Value | -317 359 | -78 341 | -145 335 | -190 949 | |
| Comprehensive Income Expense | 277 226 | 528 074 | -451 801 | 161 195 | |
| Corporation Tax Payable | 71 081 | -20 567 | 28 | 97 613 | 176 025 |
| Corporation Tax Recoverable | | 20 567 | | | |
| Cost Sales | 13 402 115 | 17 013 493 | 21 940 388 | 13 405 459 | 17 248 802 |
| Creditors | 720 672 | 672 359 | 2 419 877 | 1 848 051 | 862 256 |
| Current Tax For Period | 71 081 | -92 622 | | 97 613 | 73 431 |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | 99 651 | | | |
| Depreciation Expense Property Plant Equipment | 128 224 | 170 776 | 561 624 | 426 342 | 417 446 |
| Depreciation Impairment Expense Property Plant Equipment | 226 879 | 170 776 | | | |
| Dividends Paid | 150 000 | 100 000 | 120 000 | 83 470 | 85 800 |
| Dividends Paid Classified As Financing Activities | -150 000 | -100 000 | -120 000 | -83 470 | -85 800 |
| Dividends Paid On Shares Final | 150 000 | | | | |
| Dividends Paid On Shares Interim | | 100 000 | 120 000 | 83 470 | 85 800 |
| Finance Lease Liabilities Present Value Total | 348 953 | 160 593 | 246 065 | 274 878 | 231 123 |
| Finance Lease Payments Owing Minimum Gross | 402 241 | 370 561 | | | |
| Finished Goods Goods For Resale | 1 582 550 | 1 651 844 | | | |
| Further Item Cash Flow From Used In Financing Activities Component Net Cash Flows From Used In Financing Activities | 59 509 | 34 000 | | | |
| Further Item Proceeds From Sales Other Long-term Assets Classified As Investing Activities Component Corresponding Total | | 13 738 | | | |
| Further Item Tax Increase Decrease Component Adjusting Items | -12 296 | -17 965 | | | |
| Future Finance Charges On Finance Leases | 53 288 | 46 568 | | | |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 195 464 | 192 631 | 227 731 | 189 353 | 157 614 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | -5 819 | 349 585 | 216 350 | 284 383 | 317 244 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | 11 223 | -25 899 | -424 323 | -249 765 | -1 094 258 |
| Gain Loss In Cash Flows From Change In Inventories | 7 550 | 69 294 | | | |
| Gross Profit Loss | 2 897 843 | 2 806 230 | 3 257 189 | 2 542 848 | 3 283 160 |
| Income Taxes Paid Refund Classified As Operating Activities | -207 425 | 974 | 20 595 | -28 | 129 392 |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | 26 076 | 239 018 | -66 994 | -45 614 | 570 454 |
| Increase Decrease In Current Tax From Adjustment For Prior Periods | | -17 965 | | | 1 636 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 170 776 | 561 624 | 426 342 | 417 446 |
| Interest Expense On Bank Overdrafts Bank Loans Similar Borrowings | 29 488 | 40 325 | | | |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 47 172 | 21 364 | 70 328 | 33 517 | 43 196 |
| Interest Payable Similar Charges Finance Costs | 76 660 | 62 164 | 133 304 | 99 521 | 126 030 |
| Net Cash Flows From Used In Financing Activities | 315 538 | 158 961 | -1 769 377 | 367 444 | 271 558 |
| Net Cash Flows From Used In Investing Activities | 65 345 | 563 266 | 1 721 893 | 170 249 | -865 833 |
| Net Cash Flows From Used In Operating Activities | -354 807 | -961 245 | 114 478 | -492 079 | 23 821 |
| Net Cash Generated From Operations | -638 892 | -1 022 435 | 1 769 | -591 628 | 27 183 |
| Net Current Assets Liabilities | 1 633 784 | 1 734 443 | 1 713 836 | 1 526 631 | 2 134 993 |
| Net Interest Paid Received Classified As Operating Activities | -76 660 | -62 164 | | | |
| Operating Profit Loss | 424 967 | 597 267 | -318 497 | 405 266 | 440 617 |
| Other Creditors | 17 430 | 24 179 | 19 788 | 59 379 | 63 612 |
| Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | 187 186 | | | |
| Other Disposals Property Plant Equipment | | 187 186 | | | |
| Other Taxation Social Security Payable | 12 802 | 17 959 | 56 683 | 22 428 | 15 444 |
| Payments Finance Lease Liabilities Classified As Financing Activities | -106 029 | -58 960 | 1 875 639 | -283 974 | -185 758 |
| Pension Other Post-employment Benefit Costs Other Pension Costs | 29 501 | 31 454 | 41 407 | 10 830 | 11 770 |
| Prepayments Accrued Income | | 31 671 | 149 066 | 119 437 | 117 955 |
| Profit Loss | 277 226 | 528 074 | -451 801 | 161 195 | 375 233 |
| Profit Loss On Ordinary Activities Before Tax | 348 307 | 535 103 | -451 801 | 305 745 | 341 830 |
| Property Plant Equipment Gross Cost | 3 906 480 | 4 268 822 | 5 876 287 | 6 046 536 | 5 094 585 |
| Provisions For Liabilities Balance Sheet Subtotal | | 99 651 | 59 454 | 106 390 | 123 968 |
| Purchase Property Plant Equipment | -65 345 | -549 528 | -1 729 640 | -170 249 | -526 426 |
| Social Security Costs | 49 757 | 53 765 | 78 154 | 46 627 | 42 998 |
| Staff Costs Employee Benefits Expense | 624 061 | 642 400 | 1 018 740 | 600 225 | 602 693 |
| Taxation Including Deferred Taxation Balance Sheet Subtotal | | 99 651 | | | |
| Tax Expense Credit Applicable Tax Rate | 66 178 | 101 670 | -85 842 | 58 092 | 64 948 |
| Tax Increase Decrease From Effect Adjustment In Research Development Tax Credit | | -141 898 | | | |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 2 111 | 3 923 | 4 111 | 4 396 | 877 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | 71 081 | 7 029 | | 144 550 | -33 403 |
| Total Assets Less Current Liabilities | 3 387 392 | 3 866 802 | 5 002 322 | 4 555 157 | 3 876 373 |
| Total Borrowings | 1 047 808 | 231 848 | 298 191 | 326 127 | 120 000 |
| Total Current Tax Expense Credit | 71 081 | -92 622 | | 97 613 | -50 980 |
| Total Operating Lease Payments | 203 040 | 125 321 | 316 905 | 175 415 | 198 201 |
| Trade Creditors Trade Payables | 553 934 | 899 613 | 1 071 734 | 1 305 785 | 1 568 963 |
| Trade Debtors Trade Receivables | 806 711 | 873 477 | 1 188 909 | 1 433 994 | 1 744 290 |
| Turnover Revenue | 16 299 958 | 19 819 723 | 25 197 577 | 15 948 307 | 20 531 962 |
| Wages Salaries | 544 803 | 557 181 | 899 179 | 542 768 | 547 925 |
| Director Remuneration | | 7 280 | 10 920 | 10 920 | 7 280 |
| Dividend Recommended By Directors | | | 120 000 | | |
| Accrued Liabilities | | 25 000 | 34 896 | 79 893 | 136 709 |
| Accumulated Amortisation Impairment Intangible Assets | | | | 3 867 | 7 734 |
| Additional Provisions Increase From New Provisions Recognised | | | | 46 936 | 17 578 |
| Additional Provisions Increase From New Provisions Recognised In Profit Or Loss | | | -40 197 | | |
| Amortisation Expense Intangible Assets | | | | 3 867 | 3 867 |
| Applicable Tax Rate | | 19 | 19 | 19 | 19 |
| Cash Receipts From Government Grants | | | | -269 281 | |
| Deferred Tax Liabilities | | 99 651 | 59 454 | 106 390 | 123 968 |
| Depreciation Amortisation Expense | | 170 776 | 561 622 | 430 210 | 421 315 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | 90 950 | | 86 118 |
| Disposals Property Plant Equipment | | | 122 175 | | 1 478 377 |
| Dividend Per Share Interim | | | 1 200 | | |
| Fixed Assets | | 2 132 359 | 3 288 486 | 3 028 526 | 1 741 380 |
| Further Item Interest Expense Component Total Interest Expense | | 40 800 | 62 976 | 66 004 | 82 834 |
| Gain Loss On Disposal Assets Income Statement Subtotal | | | -4 142 | | |
| Gain Loss On Disposals Property Plant Equipment | | | -4 142 | | 27 243 |
| Increase Decrease In Stocks Inventories Finished Goods Work In Progress | | 69 294 | 41 063 | 9 185 | 139 344 |
| Increase From Amortisation Charge For Year Intangible Assets | | | | 3 867 | 3 867 |
| Intangible Assets | | | 19 336 | 15 469 | 11 602 |
| Intangible Assets Gross Cost | | | 19 336 | 19 336 | |
| Interest Paid Classified As Operating Activities | | -40 800 | -62 976 | -66 004 | -82 834 |
| Merchandise | | 1 651 844 | 1 692 907 | 1 702 092 | 1 841 436 |
| Number Shares Issued Fully Paid | | | 100 | 100 | 100 |
| Other Deferred Tax Expense Credit | | 99 651 | | 46 937 | 17 577 |
| Other Operating Income Format1 | | | 276 656 | 269 281 | |
| Par Value Share | | | 1 | 1 | 1 |
| Proceeds From Sales Property Plant Equipment | | 13 738 | -27 083 | | -1 392 259 |
| Provisions | | 99 651 | 59 454 | 106 390 | 123 968 |
| Purchase Intangible Assets | | | -19 336 | | |
| Recoverable Value-added Tax | | 60 162 | 19 845 | 33 365 | 36 886 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | | -38 352 | 32 525 | 35 126 | 5 970 |
| Total Additions Including From Business Combinations Intangible Assets | | | 19 336 | | |
| Total Additions Including From Business Combinations Property Plant Equipment | | | 1 729 640 | 170 249 | 526 426 |
(24 pages)