| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 30 May '24 | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 |
|---|
| Revenue | 16.83 | 27.82 | 29.59 | 33.01 | 33.01 |
| Operating Profit / Loss | (3.38) | (0.51) | (2.99) | (0.28) | (0.28) |
| Net Interest | (0.43) | (0.38) | (0.26) | (0.23) | (0.23) |
| Pre Tax Profit | (3.80) | (0.89) | (3.25) | (0.51) | (0.51) |
| Post Tax Profit | (3.94) | (0.84) | (3.25) | (0.47) | (0.47) |
| Profit for the Period | (3.94) | (0.84) | (3.25) | (0.47) | (0.47) |
| Equity Holders of Parent Company | (3.94) | (0.84) | (3.25) | (0.47) | (0.47) |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | 14.40p | 3.10p | (11.90p) | (1.70p) | (1.70p) |
| Earnings per Share (Diluted) | 14.40p | 3.10p | (11.90p) | (1.70p) | (1.70p) |
| Earnings per Share (Adjusted) | 14.40p | 3.10p | (11.90p) | (1.70p) | (1.70p) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | 14.40p | 3.10p | (11.90p) | (1.70p) | (1.70p) |
| Earnings per Share (Diluted) | 14.40p | 3.10p | (11.90p) | (1.70p) | (1.70p) |
| Earnings per Share (Adjusted) | 14.40p | 3.10p | (11.90p) | (1.70p) | (1.70p) |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 30 May '24 | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | n/a | 0.05 | 0.05 | 0.06 | 0.06 |
| Property, Plant and Equipment | n/a | 6.69 | 7.50 | 10.20 | 10.20 |
| Investments | n/a | n/a | n/a | n/a | n/a |
| Investment Properties | 5.05 | 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 | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Assets | 5.04 | 6.74 | 7.56 | 10.26 | 10.26 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | n/a | 8.22 | 11.99 | 10.29 | 10.29 |
| Trade and Other Receivables | 0.71 | 3.20 | 2.86 | 2.87 | 2.87 |
| Cash at Bank and in Hand | 0.04 | 0.23 | 0.47 | 0.67 | 0.67 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 0.55 | n/a | 0.01 | 0.14 | 0.14 |
| Total Current Assets | 1.30 | 11.65 | 15.34 | 13.96 | 13.96 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 6.35 | 18.39 | 22.90 | 24.22 | 24.22 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 0.82 | 5.60 | 6.56 | 3.35 | 3.94 |
| Other Current Liabilities | 0.29 | 1.70 | 3.17 | n/a | 2.37 |
| Total Current Liabilities | 1.12 | 7.30 | 9.72 | 3.35 | 6.31 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 0.88 | 0.66 | 2.00 | 3.94 | 3.35 |
| Provisions | n/a | n/a | n/a | 0.10 | n/a |
| Other Non-Current Liabilities | n/a | n/a | n/a | 2.27 | n/a |
| Total Non-Current Liabilities | 0.88 | 0.66 | 2.00 | 6.31 | 3.35 |
| | | | | | |
| Net Assets | 4.35 | 10.44 | 11.18 | 14.56 | 14.56 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 3.28 | 3.28 | 3.28 | 3.28 | 3.28 |
| Share Premium Account | n/a | n/a | n/a | n/a | n/a |
| Other Reserves | 1.12 | 3.27 | 3.16 | 3.30 | 3.30 |
| Retained Earnings | (0.05) | 3.90 | 4.74 | 7.98 | 7.98 |
| Shareholders Funds | 4.35 | 10.44 | 11.18 | 14.56 | 14.56 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | 4.35 | 10.44 | 11.18 | 14.56 | 14.56 |
| | | | | | |
| | 30 May '24 | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 |
|---|
| Operating Margin | (20.07%) | (1.83%) | (10.10%) | (0.85%) | (0.85%) |
| Return on Capital Employed | n/a | n/a | n/a | n/a | n/a |
| 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 | 0.70 | 4.00 | 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 | 15.91p | 38.04p | 40.72p | 53.08p | 53.08p |