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2021-11-30 04961923 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 04961923 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 04961923 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 04961923 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 04961923 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 04961923 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 04961923 frs-bus:FullAccounts 2020-12-01 2021-11-30 04961923 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 04961923 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 04961923 frs-bus:FRS102 2020-12-01 2021-11-30 04961923 frs-bus:MediumEntities 2020-12-01 2021-11-30 04961923 frs-bus:SmallEntities 2020-12-01 2021-11-30 04961923 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 04961923 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 04961923 frs-bus:Audited 2020-12-01 2021-11-30 04961923 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 04961923 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 04961923 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 04961923 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 04961923 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 04961923 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 04961923 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 04961923 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 04961923 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 04961923 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 04961923 frs-bus:OrdinaryShareClass1 2020-11-30 04961923 frs-bus:OrdinaryShareClass1 2021-11-30 04961923 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 04961923 frs-bus:OrdinaryShareClass2 2020-11-30 04961923 frs-bus:OrdinaryShareClass2 2021-11-30 04961923 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 04961923 frs-bus:OrdinaryShareClass3 2020-11-30 04961923 frs-bus:OrdinaryShareClass3 2021-11-30 04961923 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 04961923 frs-bus:OrdinaryShareClass4 2020-11-30 04961923 frs-bus:OrdinaryShareClass4 2021-11-30 04961923 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 04961923 frs-bus:OrdinaryShareClass5 2020-11-30 04961923 frs-bus:OrdinaryShareClass5 2021-11-30 04961923 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 04961923 frs-bus:PreferenceShareClass1 2020-11-30 04961923 frs-bus:PreferenceShareClass1 2021-11-30 04961923 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 04961923 frs-bus:PreferenceShareClass2 2020-11-30 04961923 frs-bus:PreferenceShareClass2 2021-11-30 04961923 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 04961923 frs-bus:PreferenceShareClass3 2020-11-30 04961923 frs-bus:PreferenceShareClass3 2021-11-30 04961923 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 04961923 frs-bus:PreferenceShareClass4 2020-11-30 04961923 frs-bus:PreferenceShareClass4 2021-11-30 04961923 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 04961923 frs-bus:PreferenceShareClass5 2020-11-30 04961923 frs-bus:PreferenceShareClass5 2021-11-30 04961923 1 2020-12-01 2021-11-30 04961923 1 2021-11-30 04961923 1 2020-12-01 2021-11-30 04961923 frs-core:LeasedAssets 2020-12-01 2021-11-30 04961923 frs-core:OwnedAssets 2020-12-01 2021-11-30 04961923 frs-core:CurrencyRisk 2020-12-01 2021-11-30 04961923 frs-core:MarketRisk 2020-12-01 2021-11-30 04961923 frs-core:InterestRateRisk 2020-12-01 2021-11-30 04961923 frs-core:DeferredTaxation 2020-12-01 2021-11-30 04961923 frs-core:DeferredTaxation 2020-11-30 04961923 frs-core:DeferredTaxation 2021-11-30 04961923 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 04961923 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 04961923 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 04961923 frs-core:ProvisionsDeferredTax 2021-11-30 04961923 frs-core:OtherDeferredTax 2021-11-30 04961923 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 04961923 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 04961923 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 04961923 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 04961923 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 04961923 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 04961923 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 04961923 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 04961923 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 04961923 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 04961923 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 04961923 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 04961923 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 04961923 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 04961923 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 04961923 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 04961923 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 04961923 frs-core:TaxCreditsDeferredTax 2021-11-30 04961923 frs-core:CostValuation 2020-11-30 04961923 frs-core:AdditionsToInvestments 2021-11-30 04961923 frs-core:DisposalsRepaymentsInvestments 2021-11-30 04961923 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 04961923 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 04961923 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 04961923 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 04961923 frs-core:CostValuation 2021-11-30 04961923 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 04961923 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 04961923 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 04961923 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 04961923 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 04961923 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 04961923 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 04961923 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 04961923 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 04961923 frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:ListedExchangeTraded 2020-11-30 04961923 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 04961923 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 04961923 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04961923 frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:UnlistedNon-exchangeTraded 2020-11-30 04961923 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 04961923 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 04961923 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04961923 dpl-frs:CostSales 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales 2020-11-30 04961923 dpl-frs:CostSales 2021-11-30 04961923 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 04961923 frs-bus:Director1 2020-12-01 2021-11-30 04961923 frs-bus:Director1 2020-11-30 04961923 frs-bus:Director1 2021-11-30 04961923 frs-bus:Director2 2020-12-01 2021-11-30 04961923 frs-bus:Director2 2020-11-30 04961923 frs-bus:Director2 2021-11-30 04961923 1 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 1 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 1 2021-11-30 04961923 2 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 2 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 2 2021-11-30 04961923 3 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 3 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 3 2021-11-30 04961923 4 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 4 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 4 2021-11-30 04961923 5 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 5 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 5 2021-11-30 04961923 6 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 6 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 6 2021-11-30 04961923 7 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 7 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 7 2021-11-30 04961923 8 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 8 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 8 2021-11-30 04961923 9 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 9 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 9 2021-11-30 04961923 10 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 10 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 10 2021-11-30 04961923 11 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 11 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 11 2021-11-30 04961923 12 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 12 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 12 2021-11-30 04961923 13 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 13 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 13 2021-11-30 04961923 14 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 14 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 14 2021-11-30 04961923 15 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 15 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 15 2021-11-30 04961923 16 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 16 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 16 2021-11-30 04961923 17 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 17 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 17 2021-11-30 04961923 18 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 18 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 18 2021-11-30 04961923 19 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 19 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 19 2021-11-30 04961923 20 2020-12-01 2021-11-30 04961923 frs-core:CurrentFinancialInstruments 20 2021-11-30 04961923 frs-core:Non-currentFinancialInstruments 20 2021-11-30 04961923 dpl-frs:Item1 2020-12-01 2021-11-30 04961923 dpl-frs:Item1 2020-11-30 04961923 dpl-frs:Item1 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 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2020-11-30 04961923 dpl-frs:Item4 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 04961923 dpl-frs:Item5 2020-12-01 2021-11-30 04961923 dpl-frs:Item5 2020-11-30 04961923 dpl-frs:Item5 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 04961923 dpl-frs:Item6 2020-12-01 2021-11-30 04961923 dpl-frs:Item6 2020-11-30 04961923 dpl-frs:Item6 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 04961923 dpl-frs:Item7 2020-12-01 2021-11-30 04961923 dpl-frs:Item7 2020-11-30 04961923 dpl-frs:Item7 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 04961923 dpl-frs:Item8 2020-12-01 2021-11-30 04961923 dpl-frs:Item8 2020-11-30 04961923 dpl-frs:Item8 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 04961923 dpl-frs:Item9 2020-12-01 2021-11-30 04961923 dpl-frs:Item9 2020-11-30 04961923 dpl-frs:Item9 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 04961923 dpl-frs:Item10 2020-12-01 2021-11-30 04961923 dpl-frs:Item10 2020-11-30 04961923 dpl-frs:Item10 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 04961923 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 04961923 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 04961923 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 04961923 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 04961923 dpl-frs:Item11 2020-12-01 2021-11-30 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Registered number: 04961923
Invest Odont Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Adbell International Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04961923
2022 2021
Notes £ £ £ £
FIXED ASSETS
Investments 5 2 2
2 2
CURRENT ASSETS
Debtors 6 58,748 58,748
Cash at bank and in hand 658 13,567
59,406 72,315
Creditors: Amounts Falling Due Within One Year 7 (9,472 ) (19,593 )
NET CURRENT ASSETS (LIABILITIES) 49,934 52,722
TOTAL ASSETS LESS CURRENT LIABILITIES 49,936 52,724
NET ASSETS 49,936 52,724
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 49,934 52,722
SHAREHOLDERS' FUNDS 49,936 52,724
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Vania Casini
Director
19/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Invest Odont Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04961923 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small
Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
The principal accounting policies adopted in the preparation of the financial statements are set out below. The
accounting policies have been consistently applied within the financial statements.
The company's functional currency is $ Dollar/£ Sterling and the presentation currency is £ Sterling. Sterling has
been used as the presentation currency as the company is domiciled in England and Wales.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other
Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Investments
Fixed asset investments are stated at cost.
2.7. Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured
at transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest.
2.8. Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after
deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement
constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts
discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or
less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price
and subsequently measured at amortised cost using the effective interest method.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2021 10,243
As at 30 November 2022 10,243
Depreciation
As at 1 December 2021 10,243
As at 30 November 2022 10,243
Net Book Value
As at 30 November 2022 -
As at 1 December 2021 -
5. Investments
Unlisted
£
Cost
As at 1 December 2021 2
As at 30 November 2022 2
Provision
As at 1 December 2021 -
As at 30 November 2022 -
Net Book Value
As at 30 November 2022 2
As at 1 December 2021 2
6. Debtors
2022 2021
£ £
Due within one year
Other debtors 23,475 23,475
23,475 23,475
Due after more than one year
Other loans brought forward 35,273 35,273
35,273 35,273
58,748 58,748
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 1,200 1,081
Other creditors 1,848 10,768
Accruals and deferred income 6,424 7,744
9,472 19,593
8. Share Capital
2022 2021
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Bo Peter Michael Mansson 
Page 5