2022-12-012023-11-302023-11-30falseNI657373OBO Implantology 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OBO Implantology Limited

Registered Number
NI657373
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 November 2023

OBO Implantology Limited
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Gardiner, Christopher
Gardiner, Jemma

Company Secretary

Gardiner, Jemma

Registered Address

1 Manor Drive
Lisburn
BT28 1JH

Registered Number

NI657373 (Northern Ireland)
OBO Implantology Limited
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets356,14268,912
56,14268,912
Current assets
Debtors488,392275,650
Cash at bank and on hand3,7302,243
492,122277,893
Creditors amounts falling due within one year4(137,315)(126,668)
Net current assets (liabilities)354,807151,225
Total assets less current liabilities410,949220,137
Creditors amounts falling due after one year5-(2,624)
Net assets410,949217,513
Capital and reserves
Called up share capital11
Profit and loss account410,948217,512
Shareholders' funds410,949217,513
The financial statements were approved and authorised for issue by the Board of Directors on 27 June 2024, and are signed on its behalf by:
Gardiner, Christopher
Director
Registered Company No. NI657373
OBO Implantology Limited
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery10
Vehicles5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 December 2268,69629,50098,196
At 30 November 2368,69629,50098,196
Depreciation and impairment
At 01 December 2227,3171,96729,284
Charge for year6,8705,90012,770
At 30 November 2334,1877,86742,054
Net book value
At 30 November 2334,50921,63356,142
At 30 November 2241,37927,53368,912
4.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties88,83488,834
Taxation and social security43,22524,481
Finance lease and HP contracts2,62410,870
Accrued liabilities and deferred income2,6322,483
Total137,315126,668
5.Creditors: amounts due after one year

2023

2022

££
Other creditors-2,624
Total-2,624
6.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts-2,624