2023

2022

£

£

Cash flow from operating activities

(Loss) after taxation

(843,626)

(486,336)

Depreciation

284

379

(Increase) Decrease in inventory

(321,889)

52,954

(Decrease)/Increase in receivables

6,467

(7,045)

(Increase)/Decrease in payables

95,001

(53,958)

Loss on disposal

12382

22500

Inventory written-off

29,750

Property revaluation

(122,751)

(112,000)

Loan note equity movement

157,066

58953

Interest payable and similar charges

123,848

171,714

Net cash outflow from operating activities

(617,966)

(352,839)

Investing activities

Disposal (Purchase) of tangible fixed assets

649618

352500

Purchase of equipment

(25,000)

624618

352500

Financing activities

Issue of shares

368,100

New loan borrowings

105,116

Repaid loan borrowings

(270,191)

Related party new loan borrowing

188,153

297,500

Related party loan repayment

(259,752)

(452,758)

Repayment of other borrowings

(90,000)

(9,583)

Interest paid

(43,683)

(68,260)

Net cash (outflow) from financing

(2,257)

(233,101)

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

4,395

(233,440)

Cash and cash equivalents at the beginning of the year

12,753

246,193

Cash and cash equivalents at the end of the year

17,148

12,753