| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 | 31 Dec '20 |
|---|
| Revenue | 20.72 | 16.84 | 26.44 | 26.44 | 26.14 |
| Operating Profit / Loss | 0.57 | (0.20) | (10.09) | (2.90) | (2.03) |
| Net Interest | (0.53) | (337.00) | (0.30) | (0.30) | (0.31) |
| Pre Tax Profit | 0.04 | (337.00) | (10.39) | (10.39) | (2.34) |
| Post Tax Profit | (0.12) | 0.07 | (9.57) | (9.57) | (2.39) |
| Profit for the Period | (0.13) | 0.07 | (9.57) | (9.57) | (2.39) |
| Equity Holders of Parent Company | (0.13) | 0.07 | (9.57) | (9.57) | (2.39) |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (0.10p) | 0.10p | (47.21p) | (47.21p) | (30.07p) |
| Earnings per Share (Diluted) | (0.10p) | 0.10p | (47.21p) | (47.21p) | (29.27p) |
| Earnings per Share (Adjusted) | (0.80p) | (0.50p) | (11.74p) | (11.74p) | (18.70p) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (0.10p) | 0.10p | (47.21p) | (47.21p) | (30.10p) |
| Earnings per Share (Diluted) | (0.10p) | 0.10p | (47.21p) | (47.21p) | (30.10p) |
| Earnings per Share (Adjusted) | (0.80p) | (0.50p) | (11.74p) | (11.74p) | (30.10p) |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 | 31 Dec '20 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 0.13 | 0.28 | 0.26 | 0.26 | 0.34 |
| Property, Plant and Equipment | 5.24 | 3.51 | 2.43 | 2.43 | 7.21 |
| Investments | n/a | n/a | n/a | n/a | n/a |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Assets | 1.17 | 1.50 | 1.21 | 1.21 | 0.61 |
| Total Non-Current Assets | 6.54 | 5.29 | 3.90 | 3.90 | 8.16 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | 3.26 | 3.14 | 1.70 | 1.70 | 2.59 |
| Trade and Other Receivables | 4.79 | 4.30 | 3.93 | 3.93 | 6.08 |
| Cash at Bank and in Hand | 0.16 | n/a | 1.04 | 1.04 | 0.46 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | n/a | n/a | n/a | n/a | n/a |
| Total Current Assets | 8.21 | 7.45 | 6.67 | 6.67 | 9.13 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 14.75 | 12.73 | 10.57 | 10.57 | 17.29 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 4.10 | 2.88 | 1.72 | 1.72 | 3.03 |
| Other Current Liabilities | 7.57 | 6.47 | 8.03 | 8.03 | 7.48 |
| Total Current Liabilities | 11.67 | 9.35 | 9.75 | 9.75 | 10.51 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 1.60 | 2.10 | 1.16 | 1.16 | 2.04 |
| Provisions | 0.85 | 0.88 | 1.04 | 1.04 | 0.24 |
| Other Non-Current Liabilities | 0.64 | n/a | 1.19 | 1.19 | 1.96 |
| Total Non-Current Liabilities | 3.09 | 2.97 | 3.39 | 3.39 | 4.23 |
| | | | | | |
| Net Assets | (0.01) | 0.41 | (2.57) | (2.57) | 2.54 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 2.11 | 2.09 | 2.05 | 2.05 | 1.99 |
| Share Premium Account | 6.88 | 6.31 | 4.72 | 4.72 | 1.27 |
| Other Reserves | 1.11 | 1.21 | 0.33 | 0.33 | (0.19) |
| Retained Earnings | (10.11) | (9.20) | (9.66) | (9.66) | (0.52) |
| Shareholders Funds | (0.01) | 0.41 | (2.57) | (2.57) | 2.54 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | (0.01) | 0.41 | (2.57) | (2.57) | 2.54 |
| | | | | | |
| | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 | 31 Dec '20 |
|---|
| Operating Margin | 2.74% | (1.18%) | (38.17%) | (10.97%) | (7.78%) |
| Return on Capital Employed | 8.86% | n/a | (797.84%) | (797.84%) | (15.42%) |
| Dividend Cover | n/a | n/a | n/a | n/a | n/a |
| Dividend Yield | n/a | n/a | n/a | n/a | n/a |
| PE Ratio | n/a | n/a | n/a | n/a | n/a |
| PEG | n/a | n/a | n/a | n/a | n/a |
| Dividend per Share Growth | n/a | n/a | n/a | n/a | n/a |
| Net Asset Value per Share | (0.10p) | 0.09p | (4.06p) | (2.05p) | 3.17p |