Profit & Loss |
Date of Accounts |
2015-05-31 | 2016-05-31 | 2017-05-31 | 2018-05-31 | 2019-05-31 | 2020-05-31 | 2021-05-31 | 2022-05-31 | 2023-05-31 |
Currency |
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Balance Sheet |
Cash Bank On Hand | 10 595 355 | 13 358 742 | 14 800 896 | 13 475 789 | 11 917 071 | 14 393 251 | 18 933 203 | 20 618 279 | 22 054 735 |
Current Assets | | 23 659 112 | 27 045 405 | 27 627 940 | 28 397 841 | 27 996 532 | 37 597 909 | 43 087 326 | 44 216 390 |
Debtors | | 2 572 625 | 3 244 462 | 3 683 149 | 4 364 425 | 2 245 627 | 2 690 453 | 3 667 094 | 4 299 906 |
Net Assets Liabilities | | 21 712 056 | 23 548 819 | 23 848 829 | 23 811 132 | 20 934 320 | 29 966 865 | 34 133 215 | 37 705 108 |
Other Debtors | | 215 084 | 220 745 | 224 826 | 318 775 | 234 034 | 128 740 | 19 377 | 619 117 |
Property Plant Equipment | | 6 161 943 | 6 132 701 | 6 230 373 | 6 040 242 | 5 713 770 | 5 171 099 | 5 325 337 | 5 618 199 |
Total Inventories | | 7 727 745 | 9 000 047 | 10 469 002 | 12 116 345 | 11 357 654 | 15 974 253 | 18 801 953 | |
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Other Financial Data |
Audit Fees Expenses | | 21 125 | 20 000 | 25 000 | 26 250 | 26 800 | 18 563 | 20 000 | 26 400 |
Auditing Accounts Associates Service To Entity Subsidiaries Fees | | | | | 5 250 | 2 100 | | | |
Taxation Compliance Services Fees | | 11 270 | 15 000 | 10 000 | 10 000 | 10 000 | 2 500 | 2 500 | 2 675 |
Total Fees To Auditors | | | | | 31 500 | 28 900 | | | |
Accrued Liabilities Deferred Income | | 398 801 | 269 485 | 1 314 707 | 934 795 | 820 760 | 400 970 | 283 315 | 241 324 |
Accumulated Amortisation Impairment Intangible Assets | | 57 317 | 114 634 | 262 813 | 411 082 | 559 261 | 653 261 | 787 657 | 1 019 459 |
Accumulated Depreciation Impairment Property Plant Equipment | | 2 564 705 | 3 065 330 | 3 729 427 | 4 367 244 | 5 010 384 | 5 431 716 | 5 899 725 | 6 220 267 |
Acquired Through Business Combinations Property Plant Equipment | | | | 12 796 | | | | 171 271 | |
Additions Other Than Through Business Combinations Intangible Assets | | | | 908 170 | | | 19 100 | 893 077 | |
Additions Other Than Through Business Combinations Property Plant Equipment | | | 618 227 | 785 226 | 456 218 | 351 723 | 80 767 | 627 301 | 910 458 |
Administration Support Average Number Employees | | | | | | 26 | 27 | | |
Administrative Expenses | | 14 449 361 | 15 602 800 | 18 280 754 | 20 881 489 | 21 181 944 | 23 320 121 | 24 640 499 | 26 229 291 |
Amortisation Expense Intangible Assets | | 57 317 | 57 317 | 148 179 | 148 269 | 148 179 | 94 000 | 134 396 | |
Amortisation Impairment Expense Intangible Assets | | | | 148 179 | 148 269 | 148 179 | 94 000 | 134 396 | 231 802 |
Amounts Owed By Group Undertakings | | | | | 4 993 | | | | |
Amounts Owed To Group Undertakings | | | | 144 885 | | 5 656 | 1 575 | | |
Average Number Employees During Period | | 255 | 283 | 312 | 332 | 349 | 367 | 381 | 395 |
Balances Amounts Owed By Related Parties | | 67 134 | 67 023 | | 84 950 | 31 232 | 80 219 | | |
Balances Amounts Owed To Related Parties | | 28 359 | 23 344 | | 3 166 238 | 19 360 | 21 001 | 449 999 | 400 000 |
Carrying Amount Property Plant Equipment With Restricted Title | | | | | | | | 531 706 | 1 122 613 |
Carrying Amount Under Cost Model Revalued Assets Property Plant Equipment | | | 429 332 | 384 537 | 267 749 | 46 300 | 20 331 | 531 706 | |
Cash Cash Equivalents Acquired | | | | | | | | 1 373 603 | |
Cash Cash Equivalents Cash Flow Value | | 5 668 994 | 14 800 896 | 13 475 789 | 11 917 071 | 14 393 251 | 18 933 203 | 20 618 279 | 22 054 735 |
Cash Flows Used In Acquiring Or Obtaining Control Subsidiaries Or Other Businesses Classified As Investing Activities | | | | | | | | 2 489 466 | |
Corporation Tax Payable | | | | 144 333 | | | 1 194 062 | 417 381 | 514 007 |
Corporation Tax Recoverable | | 52 562 | 302 488 | | 342 030 | 147 030 | | | |
Cost Inventories Recognised As Expense Gross | | 38 045 398 | 41 094 536 | | | | | | |
Cost Sales | | 38 045 398 | 41 094 536 | 46 194 793 | 49 146 347 | 45 876 350 | 65 612 161 | 63 168 703 | 68 420 019 |
Creditors | | 40 195 | 212 000 | 117 555 | 15 889 | 13 209 528 | 14 812 | 291 374 | 457 917 |
Creditors Assumed | | | | | | | | 651 977 | |
Current Tax For Period | | 979 340 | 709 669 | 475 258 | 282 699 | 325 000 | 2 300 000 | 1 900 000 | 1 470 000 |
Debtors Acquired | | | | | | | | 379 706 | |
Debt Securities Held | | 1 930 671 | 2 310 221 | | | | | | |
Deferred Tax Expense Credit From Unrecognised Timing Difference From Prior Period | | 627 | 13 218 | | | | | | |
Deferred Tax Expense Credit Relating To Changes In Tax Rates Or Laws | | | | | | | | 33 400 | |
Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | | -9 827 | 31 344 | 20 600 | 36 000 | -4 800 | -45 400 | 30 400 | -60 200 |
Deferred Tax Liabilities | | 68 156 | 99 500 | | 156 100 | 151 300 | 105 900 | 210 800 | 150 600 |
Depreciation Expense Property Plant Equipment | | 539 151 | 633 003 | 571 917 | 556 619 | 651 788 | 584 719 | 503 726 | |
Depreciation Impairment Expense Property Plant Equipment | | | | 700 096 | 645 869 | 667 221 | 585 603 | 536 463 | 592 034 |
Description Individual Segment Member Source Its Revenues | | 58 518 819 | 61 495 620 | | | | | | |
Distribution Costs | | 1 487 850 | 1 608 961 | 1 798 620 | 1 715 323 | 1 765 872 | 2 891 099 | 2 289 538 | 2 351 375 |
Dividends Paid | | 1 000 000 | 800 000 | 1 000 000 | 1 000 000 | 4 000 000 | | 4 000 000 | 2 000 000 |
Dividends Paid Classified As Financing Activities | | -1 000 000 | -800 000 | -1 000 000 | -1 000 000 | | | | |
Dividends Paid On Shares | | | | | | 584 846 | | | |
Dividends Paid On Shares Interim | | | | 1 000 000 | 1 000 000 | 4 000 000 | | 4 000 000 | 2 000 000 |
Dividends Paid To Owners Parent Classified As Financing Activities | | | | | 900 000 | 3 600 000 | | | |
Final Dividends Paid | | | | | | 3 600 000 | | | |
Finance Lease Liabilities Present Value Total | | 40 195 | 212 000 | 117 555 | 15 889 | 16 817 | 14 812 | 291 374 | 457 917 |
Finance Lease Payments Owing Minimum Gross | | 214 362 | 405 722 | 305 568 | 123 165 | 16 817 | 23 276 | 480 472 | 915 592 |
Finance Leases Granted Classified As Investing Activities | | | | | | | 21 215 | | |
Finished Goods Goods For Resale | | 7 727 745 | 9 000 047 | 10 469 002 | 12 116 345 | 11 357 654 | 15 974 253 | 18 801 953 | 17 861 749 |
Fixed Assets | | 6 391 435 | 6 304 876 | 7 162 539 | 6 773 267 | 6 298 616 | 5 681 045 | 6 593 964 | 6 655 024 |
Further Item Cash Flow From Used In Investing Activities Component Net Cash Flows From Used In Investing Activities | | | | | | | | 2 489 466 | |
Further Item Tax Increase Decrease Component Adjusting Items | | 39 458 | 21 115 | 18 460 | 28 171 | 18 460 | 73 722 | -58 573 | -36 330 |
Future Minimum Lease Payments Under Non-cancellable Operating Leases | | 956 296 | 1 092 497 | 10 640 371 | 9 307 631 | 10 791 354 | 9 536 185 | 9 914 478 | 9 138 104 |
Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | | | | -1 075 409 | -709 062 | -1 912 000 | 1 203 860 | 2 174 401 | 961 888 |
Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | | -191 229 | -421 911 | 741 175 | 339 246 | -1 923 798 | 591 856 | 596 935 | 632 812 |
Gain Loss In Cash Flows From Change In Inventories | | | | 1 468 955 | 1 647 343 | -758 691 | 4 616 599 | 2 401 137 | -940 204 |
Gain Loss In Cash Flows From Change In Operating Liabilities | | -700 244 | -1 240 267 | | | | | | |
Gain Loss On Disposals Property Plant Equipment | | 416 | 84 | 2 936 | 4 080 | 7 120 | 689 | 16 045 | |
Goodwill Arising On Business Combination | | | | | | | | 893 077 | |
Government Grant Income | | | | | | 533 287 | 348 584 | 18 466 | |
Gross Profit Loss | | 20 473 421 | 20 401 084 | 22 041 963 | 23 634 482 | 23 715 349 | 37 045 970 | 36 841 872 | |
Income From Related Parties | | 680 861 | 678 280 | | 681 656 | 573 552 | 761 285 | 402 068 | |
Income Taxes Paid Refund Classified As Operating Activities | | -614 723 | -900 000 | -299 997 | -769 062 | -130 000 | -958 908 | -2 706 790 | -1 359 578 |
Increase Decrease In Cash Cash Equivalents After Foreign Exchange Differences Changes In Consolidation | | | | | | 2 476 180 | 4 539 952 | | |
Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | | -2 763 387 | -1 442 154 | 1 325 107 | 1 558 718 | -2 476 180 | | -1 685 076 | -1 436 456 |
Increase Decrease In Current Tax From Adjustment For Prior Periods | | 14 292 | -59 595 | 271 560 | | | | -58 573 | -13 796 |
Increase Decrease In Net Deferred Tax Liability From Acquisitions Through Business Combinations Disposals | | | | | | | | 41 100 | |
Increase Decrease In Net Deferred Tax Liability From Amount Recognised In Profit Or Loss | | | 31 344 | | | -4 800 | | 30 400 | 60 200 |
Increase Decrease In Net Deferred Tax Liability From Changes In Tax Rates Or Laws | | | | | | | | 33 400 | |
Increase Decrease In Stocks Inventories Finished Goods Work In Progress | | -92 770 | -1 272 302 | | | | | | |
Increase Decrease Through Other Changes Intangible Assets | | | | | -50 872 | | | | |
Increase From Amortisation Charge For Year Intangible Assets | | | 57 317 | 148 179 | 148 269 | 148 179 | 94 000 | 134 396 | 231 802 |
Increase From Depreciation Charge For Year Property Plant Equipment | | | 633 003 | 700 096 | 645 869 | 667 221 | 585 603 | 536 463 | 592 034 |
Intangible Assets | | 229 492 | 20 000 | 932 166 | 733 025 | 584 846 | 509 946 | 1 268 627 | 1 036 825 |
Intangible Assets Gross Cost | | 286 809 | 286 809 | 1 194 979 | 1 144 107 | 1 144 107 | 1 163 207 | 2 056 284 | |
Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | | 14 766 | 27 041 | 13 655 | | | | | |
Interest Income | | | | | 78 722 | 72 370 | 3 750 | | |
Interest Income On Bank Deposits | | 43 068 | 27 085 | 30 843 | | | | | |
Interest Income On Financial Assets That Are Not Fair Value Through Profit Or Loss | | 43 068 | 27 085 | | | | | | |
Interest Paid Classified As Operating Activities | | | | | | | | -14 880 | -29 251 |
Interest Payable Similar Charges Finance Costs | | 14 766 | 27 041 | 13 655 | 20 741 | 7 088 | 5 125 | 14 880 | 29 251 |
Interest Received Classified As Investing Activities | | -43 068 | -27 085 | -30 843 | -78 722 | -72 370 | -3 750 | -8 205 | -348 880 |
Inventories Acquired | | | | | | | | 426 563 | |
Key Management Personnel Compensation Total | | 240 595 | 240 581 | 214 020 | 244 852 | 272 642 | 292 263 | 335 498 | 353 001 |
Loans Owed By Related Parties | | | | | | | 78 014 | | |
Loans Owed To Related Parties | | | | | | 4 610 498 | 624 004 | | |
Net Cash Flows From Used In Financing Activities | | 1 402 981 | 1 049 667 | 1 100 154 | 1 182 403 | 3 906 348 | 14 756 | 86 915 | 4 203 595 |
Net Cash Flows From Used In Investing Activities | | 873 137 | 135 565 | | 372 936 | 261 259 | 36 378 | -1 066 932 | 229 811 |
Net Cash Flows From Used In Operating Activities | | -5 039 505 | -2 627 386 | -1 447 206 | 3 379 | -6 643 787 | -4 591 086 | -2 838 923 | 5 410 240 |
Net Cash Generated From Operations | | -5 668 994 | -3 554 427 | | 786 424 | 6 780 875 | -5 555 119 | -5 560 593 | -6 799 069 |
Net Current Assets Liabilities | | 15 428 972 | 17 555 443 | 16 923 945 | 17 209 854 | 14 787 004 | 24 406 532 | 28 041 425 | 31 658 601 |
Net Finance Income Costs | | 43 068 | 27 085 | 30 843 | 78 722 | 72 370 | 3 750 | 8 205 | 348 880 |
Net Identifiable Assets Liabilities Acquired | | | | | | | | 1 658 066 | |
Net Interest Paid Received Classified As Operating Activities | | -14 766 | -27 041 | -13 655 | -20 741 | -7 088 | -5 125 | -14 880 | |
Number Shares Issued Fully Paid | | | 5 000 | 5 000 | 5 000 | 5 000 | 5 000 | 5 000 | 5 000 |
Obligations Under Finance Leases Assumed Lessees | | | | | 123 165 | 16 817 | | | |
Operating Profit Loss | | 4 656 697 | 3 318 137 | 2 050 240 | 1 223 021 | 1 378 106 | 11 288 520 | 10 078 252 | |
Other Creditors | | 2 857 002 | 3 205 415 | 3 676 952 | 3 883 068 | 5 439 787 | 995 377 | 4 316 561 | 2 476 124 |
Other Disposals Decrease In Depreciation Impairment Property Plant Equipment | | | 132 378 | 35 999 | 8 052 | 24 081 | 164 271 | 68 454 | 271 492 |
Other Disposals Property Plant Equipment | | | 146 844 | 36 253 | 8 532 | 35 055 | 202 106 | 176 325 | 297 054 |
Other Interest Receivable Similar Income Finance Income | | 43 068 | 27 085 | 30 843 | 78 722 | 72 370 | 3 750 | 8 205 | 348 880 |
Other Operating Income Format1 | | 120 487 | 128 814 | 87 651 | 185 351 | 610 573 | 453 770 | 166 417 | 150 015 |
Other Remaining Operating Income | | 43 068 | 27 085 | | 185 351 | 77 286 | | | |
Other Revenue | | | | | | 77 286 | 105 186 | | |
Other Taxation Social Security Payable | | 544 533 | 633 474 | 845 400 | 701 090 | 1 764 157 | 2 670 099 | 1 369 082 | 1 253 472 |
Par Value Share | | | 1 | 1 | | 1 | 1 | 1 | 1 |
Payments Finance Lease Liabilities Classified As Financing Activities | | -243 176 | -249 667 | -100 154 | -182 403 | -106 348 | -14 756 | -86 915 | -312 168 |
Payments To Related Parties | | 297 974 | 84 000 | | 61 946 | 170 833 | 183 612 | 113 480 | |
Pension Costs Defined Contribution Plan | | 72 905 | 94 735 | | 167 263 | 240 069 | 262 867 | | |
Pension Other Post-employment Benefit Costs Other Pension Costs | | 72 905 | 94 735 | 111 982 | 167 263 | 240 069 | 262 867 | 278 729 | 306 188 |
Percentage Class Share Held In Subsidiary | | | | 100 | | 100 | 100 | 100 | |
Percentage Voting Equity Interests Acquired | | | | | | | | 100 | |
Prepayments Accrued Income | | 589 392 | 631 753 | 156 850 | 871 264 | 280 888 | 236 004 | 965 098 | 1 113 751 |
Proceeds From Sales Property Plant Equipment | | -9 721 | -14 550 | -3 190 | -4 560 | -18 094 | -38 524 | -123 916 | -44 101 |
Profit Loss | | 3 701 195 | 2 636 763 | 1 300 010 | 962 303 | 1 123 188 | 9 032 545 | 8 166 350 | 5 571 893 |
Profit Loss On Ordinary Activities After Tax | | 3 701 195 | 2 636 763 | | | | | | |
Profit Loss On Ordinary Activities Before Tax | | 4 684 999 | 3 318 181 | 2 067 428 | 1 281 002 | 1 443 388 | 11 287 145 | 10 071 577 | 6 967 897 |
Property Plant Equipment Acquired | | | | | | | | 171 271 | |
Property Plant Equipment Gross Cost | | 8 726 648 | 9 198 031 | 9 959 800 | 10 407 486 | 10 724 154 | 10 602 815 | 11 225 062 | 11 838 466 |
Provisions Assumed | | | | | | | | 41 100 | |
Provisions For Liabilities Balance Sheet Subtotal | | 68 156 | 99 500 | 120 100 | 156 100 | | | | |
Purchase Intangible Assets | | 286 809 | | -908 170 | | | -19 100 | | |
Purchase Property Plant Equipment | | -639 117 | -177 200 | -798 022 | -456 218 | -351 723 | -59 552 | -83 190 | -163 170 |
Repayments Borrowings Classified As Financing Activities | | 159 805 | | | | -3 800 000 | | | 3 891 427 |
Revenue From Sale Goods | | 58 518 819 | 61 495 620 | | | 69 281 492 | 102 319 831 | 239 743 | 191 521 |
Sales Marketing Distribution Average Number Employees | | | | | | 323 | 340 | | |
Social Security Costs | | 552 060 | 622 044 | 732 401 | 825 263 | 918 396 | 1 015 613 | 1 114 025 | |
Staff Costs Employee Benefits Expense | | 6 602 259 | 7 562 599 | 8 729 438 | 9 675 031 | 10 405 404 | 11 628 905 | 12 436 171 | 13 447 992 |
Taxation Including Deferred Taxation Balance Sheet Subtotal | | 68 156 | 99 500 | 120 100 | 156 100 | 151 300 | 105 900 | 210 800 | 150 600 |
Tax Expense Credit Applicable Tax Rate | | 937 000 | 658 106 | 392 811 | 243 390 | 274 244 | 2 144 558 | 1 913 600 | 1 393 579 |
Tax Increase Decrease Arising From Group Relief Tax Reconciliation | | | | | -783 | | | | |
Tax Increase Decrease From Effect Capital Allowances Depreciation | | | | | | | | | -9 169 |
Tax Tax Credit On Profit Or Loss On Ordinary Activities | | 983 804 | 681 418 | 767 418 | 318 699 | 320 200 | 2 254 600 | 1 905 227 | 1 396 004 |
Total Assets Less Current Liabilities | | 21 820 407 | 23 860 319 | 24 086 484 | 23 983 121 | 21 085 620 | 30 087 577 | 34 635 389 | 38 313 625 |
Total Consideration Transferred Including Settlement Pre-existing Relationship | | | | | | | | 2 551 143 | |
Total Current Tax Expense Credit | | 993 631 | 650 074 | 746 818 | 282 699 | | 2 300 000 | 1 841 427 | 1 456 204 |
Total Deferred Tax Expense Credit | | | | | | | -45 400 | 63 800 | -60 200 |
Total Operating Lease Payments | | 1 005 518 | 1 095 141 | 1 349 968 | 1 789 650 | 1 906 066 | 2 030 182 | 2 199 848 | |
Trade Creditors Trade Payables | | 4 255 637 | 5 187 866 | 4 389 705 | 5 561 758 | 5 162 351 | 7 920 830 | 8 470 464 | 7 615 187 |
Trade Debtors Trade Receivables | | 1 715 587 | 2 089 476 | 3 301 473 | 2 827 363 | 1 583 675 | 2 325 709 | 2 682 619 | 2 567 038 |
Transfers To From Non-current Assets Or Disposal Groups Held For Sale Property Plant Equipment | | | 20 000 | | | | | | |
Turnover Revenue | | 58 518 819 | 61 495 620 | 68 236 756 | 72 780 829 | 69 591 699 | 102 658 131 | 100 010 575 | |
Wages Salaries | | 5 977 294 | 6 845 820 | 7 885 055 | 8 682 505 | 9 246 939 | 10 350 425 | 11 043 417 | 11 931 292 |
Company Contributions To Defined Benefit Plans Directors | | 5 220 | 5 220 | 5 220 | 9 103 | 7 702 | 7 831 | 8 138 | |
Company Contributions To Money Purchase Plans Directors | | 2 645 | | | 5 287 | | | | |
Director Remuneration | | 208 800 | 208 800 | | 241 850 | 264 939 | 271 080 | 283 602 | 304 051 |
Director Remuneration Benefits Excluding Payments To Third Parties | | 214 020 | 214 020 | | | | | | |
Director Remuneration Benefits Including Payments To Third Parties | | | | 214 020 | 250 953 | 272 641 | 278 911 | 291 740 | 312 947 |
Number Directors Accruing Retirement Benefits | | 2 | 2 | | 2 | 2 | | 2 | 2 |