|
|
|
|
Statement of financial position
|
2022
|
2021
|
|||
Note
|
£
|
£
|
£
|
£
|
Intangible assets
|
5
|
|
|
||
Tangible assets
|
6
|
|
|
||
---------
|
---------
|
||||
|
|
||||
Stocks
|
|
|
|||
Debtors
|
7
|
|
|
||
Cash at bank and in hand
|
|
|
|||
---------
|
---------
|
||||
|
|
||||
Creditors: Amounts falling due within one year
|
8
|
(
|
(
|
||
---------
|
---------
|
||||
Net current (liabilities)/assets
|
(
|
|
|||
---------
|
---------
|
||||
Total assets less current liabilities
|
|
|
|||
Creditors: Amounts falling due after more than one year
|
9
|
(
|
(
|
||
Accruals and deferred income
|
(
|
(
|
||
---------
|
---------
|
|||
Net (liabilities)/assets
|
(
|
|
||
---------
|
---------
|
|||
Called up share capital
|
|
|
||
Share premium account
|
|
|
||
Convertible debt option reserve
|
|
|
||
Profit and loss account
|
(
|
(
|
||
---------
|
---------
|
|||
Shareholders (deficit)/funds
|
(
|
|
||
---------
|
---------
|
|||
|
Statement of financial position (continued)
|
|
Director
|
|
Notes to the financial statements
|
Products
|
-
|
|
|
Plant and machinery
|
-
|
|
|
Equipment
|
-
|
|
|
Patents, trademarks and licences
|
Products
|
Total
|
|
£
|
£
|
£
|
|
Cost
|
|||
At 1 June 2021
|
|
|
|
Additions
|
–
|
–
|
–
|
Additions from internal developments
|
|
|
|
-------
|
---------
|
---------
|
|
At 31 May 2022
|
|
|
|
-------
|
---------
|
---------
|
|
Amortisation
|
|||
At 1 June 2021
|
–
|
|
|
Charge for the year
|
–
|
|
|
-------
|
---------
|
---------
|
|
At 31 May 2022
|
–
|
|
|
-------
|
---------
|
---------
|
|
Carrying amount
|
|||
At 31 May 2022
|
|
|
|
-------
|
---------
|
---------
|
|
At 31 May 2021
|
|
|
|
-------
|
---------
|
---------
|
|
Plant and machinery
|
Equipment
|
Total
|
|
£
|
£
|
£
|
|
Cost
|
|||
At 1 June 2021
|
|
|
|
Additions
|
|
|
|
Disposals
|
(
|
–
|
(
|
---------
|
------
|
---------
|
|
At 31 May 2022
|
|
|
|
---------
|
------
|
---------
|
|
Depreciation
|
|||
At 1 June 2021
|
|
|
|
Charge for the year
|
|
|
|
Disposals
|
(
|
–
|
(
|
---------
|
------
|
---------
|
|
At 31 May 2022
|
|
|
|
---------
|
------
|
---------
|
|
Carrying amount
|
|||
At 31 May 2022
|
|
|
|
---------
|
------
|
---------
|
|
At 31 May 2021
|
|
|
|
---------
|
------
|
---------
|
|
2022
|
2021
|
|
£
|
£
|
|
Trade debtors
|
|
|
Other debtors
|
|
|
---------
|
---------
|
|
|
|
|
---------
|
---------
|
|
2022
|
2021
|
|
£
|
£
|
|
Bank loans and overdrafts
|
|
|
Trade creditors
|
|
|
Social security and other taxes
|
|
|
Other creditors
|
|
|
---------
|
---------
|
|
|
|
|
---------
|
---------
|
|
2022
|
2021
|
|
£
|
£
|
|
Bank loans and overdrafts
|
|
|
Convertible loan
|
|
|
---------
|
---------
|
|
|
|
|
---------
|
---------
|
|
2022
|
2021
|
|
£
|
£
|
|
Not later than 1 year
|
|
|
-------
|
-------
|
|