| Profit & Loss |
| Date of Accounts |
2021-09-30 | 2022-09-30 |
| Currency |
| |
|
| Balance Sheet |
| Cash Bank On Hand | 41 386 | 73 683 |
| Current Assets | 6 584 926 | 6 876 259 |
| Debtors | 4 662 096 | 5 168 965 |
| Net Assets Liabilities | 1 067 692 | -677 315 |
| Other Debtors | 197 437 | 249 435 |
| Property Plant Equipment | 1 044 807 | 701 714 |
| Total Inventories | 1 881 444 | 1 633 611 |
|
| Other Financial Data |
| Audit Fees Expenses | 8 000 | 11 600 |
| Accumulated Amortisation Impairment Intangible Assets | 400 000 | 400 000 |
| Accumulated Depreciation Impairment Property Plant Equipment | 2 156 773 | 2 589 290 |
| Additions Other Than Through Business Combinations Property Plant Equipment | | 96 924 |
| Administration Support Average Number Employees | 17 | 23 |
| Administrative Expenses | 3 139 316 | 3 528 978 |
| Amounts Owed By Related Parties | 1 559 526 | 3 335 862 |
| Amounts Owed To Related Parties | 3 188 812 | 5 363 660 |
| Applicable Tax Rate | 19 | 19 |
| Average Number Employees During Period | 193 | 222 |
| Balances With Banks | 39 582 | 71 879 |
| Cash Cash Equivalents | 41 386 | 73 683 |
| Cash Cash Equivalents Cash Flow Value | 41 386 | |
| Cash On Hand | 1 804 | 1 804 |
| Comprehensive Income Expense | -1 479 077 | -1 745 007 |
| Cost Sales | 23 071 790 | 21 308 156 |
| Creditors | 36 889 | 8 255 288 |
| Deferred Tax Expense Credit From Unrecognised Tax Loss Or Credit | -91 735 | |
| Deferred Tax Expense Credit Relating To Origination Reversal Timing Differences | -91 735 | |
| Deferred Tax Liabilities | -141 677 | -75 209 |
| Depreciation Amortisation Expense | 464 528 | 438 768 |
| Depreciation Expense Property Plant Equipment | 464 528 | 438 768 |
| Disposals Decrease In Depreciation Impairment Property Plant Equipment | | -6 250 |
| Disposals Property Plant Equipment | | -7 500 |
| Dividend Per Share Interim | 4 400 | |
| Dividends Paid | -440 000 | |
| Dividends Paid Classified As Financing Activities | -440 000 | |
| Finance Lease Liabilities Present Value Total | 117 412 | 43 133 |
| Finance Lease Payments Owing Minimum Gross | 154 301 | 43 133 |
| Future Minimum Lease Payments Under Non-cancellable Operating Leases | 1 700 550 | 1 532 710 |
| Gain Loss In Cash Flows From Change In Creditors Trade Other Payables | 266 963 | -1 804 415 |
| Gain Loss In Cash Flows From Change In Debtors Trade Other Receivables | -2 516 192 | 506 869 |
| Gain Loss In Cash Flows From Change In Inventories | 204 344 | -247 833 |
| Gain Loss On Disposals Property Plant Equipment | -14 481 | 4 600 |
| Government Grant Income | 108 007 | 89 135 |
| Gross Profit Loss | 1 944 730 | 1 450 317 |
| Income Taxes Paid Refund Classified As Operating Activities | -10 165 | |
| Increase Decrease In Cash Cash Equivalents Before Foreign Exchange Differences Changes In Consolidation | -50 759 | 32 297 |
| Increase Decrease In Net Debt From Cash Flows | | 143 465 |
| Increase From Depreciation Charge For Year Property Plant Equipment | | 438 767 |
| Intangible Assets Gross Cost | 400 000 | 400 000 |
| Interest Expense On Obligations Under Finance Leases Hire Purchase Contracts | 14 127 | 11 987 |
| Interest Paid Classified As Financing Activities | -14 127 | -11 987 |
| Interest Paid Classified As Operating Activities | 14 127 | 11 987 |
| Interest Payable Similar Charges Finance Costs | 14 127 | 11 987 |
| Inventory Write-down Expense Gross | 680 000 | |
| Minimum Operating Lease Payments Recognised As Expense | 307 044 | 315 927 |
| Net Cash Flows From Used In Financing Activities | -564 561 | -123 156 |
| Net Cash Flows From Used In Investing Activities | -463 572 | -91 074 |
| Net Cash Flows From Used In Operating Activities | 977 374 | 246 527 |
| Net Cash Generated From Operations | 967 209 | 246 527 |
| Net Cash Inflow Outflow From Operations Before Movements In Working Capital | -1 077 676 | -1 298 852 |
| Net Current Assets Liabilities | 59 774 | -1 379 029 |
| Net Debt Funds | -112 915 | 30 550 |
| Number Shares Issued Fully Paid | 100 | 100 |
| Operating Profit Loss | -940 323 | -1 733 020 |
| Other Creditors | 75 638 | 36 944 |
| Other Inventories | 566 053 | 596 502 |
| Other Operating Income Format1 | 254 263 | 345 641 |
| Other Payables Accrued Expenses | 700 664 | 888 076 |
| Other Revenue | 87 472 | 73 091 |
| Par Value Share | | 1 |
| Payments Finance Lease Liabilities Classified As Financing Activities | -110 434 | -111 169 |
| Pension Costs Defined Contribution Plan | 69 997 | 76 527 |
| Prepayments | 157 086 | 189 830 |
| Proceeds From Sales Property Plant Equipment | 10 710 | 5 850 |
| Production Average Number Employees | 176 | 199 |
| Profit Loss | -1 479 077 | -1 745 007 |
| Profit Loss On Ordinary Activities Before Tax | -1 570 812 | -1 745 007 |
| Property Plant Equipment Gross Cost | 3 201 580 | 3 291 004 |
| Purchase Property Plant Equipment | -474 282 | -96 924 |
| Raw Materials Consumables | 115 669 | 58 044 |
| Rental Income From Sub-leases | 146 256 | 256 506 |
| Research Development Expense Recognised In Profit Or Loss | -63 638 | |
| Revenue From Sale Goods | 24 929 048 | 22 685 382 |
| Social Security Costs | 466 487 | 640 300 |
| Staff Costs Employee Benefits Expense | 5 653 150 | 6 830 391 |
| Taxation Social Security Payable | 190 603 | 176 395 |
| Tax Decrease From Utilisation Tax Losses | 133 255 | 286 431 |
| Tax Expense Credit Applicable Tax Rate | -298 454 | -331 551 |
| Tax Increase Decrease From Effect Capital Allowances Depreciation | -17 775 | -38 216 |
| Tax Increase Decrease From Effect Expenses Not Deductible In Determining Taxable Profit Or Loss | 182 974 | 83 336 |
| Tax Tax Credit On Profit Or Loss On Ordinary Activities | -91 735 | |
| Total Assets Less Current Liabilities | 1 104 581 | -677 315 |
| Total Borrowings | 36 889 | 43 133 |
| Trade Creditors Trade Payables | 2 252 023 | 1 747 080 |
| Trade Debtors Trade Receivables | 2 748 047 | 1 393 838 |
| Turnover Revenue | 25 016 520 | 22 758 473 |
| Wages Salaries | 5 116 666 | 6 113 564 |
| Work In Progress | 1 199 722 | 979 065 |
| Director Remuneration | 42 813 | 194 082 |
(32 pages)