2021

2020

£

£

Cash flow from operating activities

(Loss) after taxation

(329,194)

(1,022,898)

Depreciation

506

902

Decrease in inventory

1,134,084

1,303,640

(Increase)/Decrease in receivables

(8,844)

49,783

(Decrease)/Increase in payables

(70,290)

106,601

Taxation

0

0

Interest payable and similar charges

214,260

118,177

Net cash outflow from operating activities

940,522

556,205

Investing activities

Purchase of tangible fixed assets

(599)

(986)

(599)

(986)

Financing activities

Issue of shares

683,137

212900

New loan borrowings

51,250

1479373

Repaid loan borrowings

(555,000)

(2,502,462)

Related party new loan borrowing

430,338

778,418

Related party loan repayment

(771,431)

0

Repayment of other borrowings

(490,000)

(400,000)

Interest paid

(69,993)

(128,279)

Net cash (outflow) from financing

(721,699)

(560,050)

Increase/(Decrease) in cash and cash equivalents in the year

218,224

(4,831)

Cash and cash equivalents at the beginning of the year

27,969

32,800

Cash and cash equivalents at the end of the year

246,193

27,969