2022-12-012023-11-302023-11-30falseNI657478OBO Dental Care Limited2024-06-2886230iso4217:GBPxbrli:pureNI6574782022-12-01NI6574782023-11-30NI6574782022-12-012023-11-30NI6574782021-12-01NI6574782022-11-30NI6574782021-12-012022-11-30NI657478bus:SmallEntities2022-12-012023-11-30NI657478bus:AuditExempt-NoAccountantsReport2022-12-012023-11-30NI657478bus:FullAccounts2022-12-012023-11-30NI657478bus:PrivateLimitedCompanyLtd2022-12-012023-11-30NI657478core:WithinOneYear2023-11-30NI657478core:AfterOneYear2023-11-30NI657478core:WithinOneYear2022-11-30NI657478core:AfterOneYear2022-11-30NI657478core:ShareCapital2023-11-30NI657478core:SharePremium2023-11-30NI657478core:RevaluationReserve2023-11-30NI657478core:OtherReservesSubtotal2023-11-30NI657478core:RetainedEarningsAccumulatedLosses2023-11-30NI657478core:ShareCapital2022-11-30NI657478core:SharePremium2022-11-30NI657478core:RevaluationReserve2022-11-30NI657478core:OtherReservesSubtotal2022-11-30NI657478core:RetainedEarningsAccumulatedLosses2022-11-30NI657478core:LandBuildings2023-11-30NI657478core:PlantMachinery2023-11-30NI657478core:Vehicles2023-11-30NI657478core:FurnitureFittings2023-11-30NI657478core:OfficeEquipment2023-11-30NI657478core:NetGoodwill2023-11-30NI657478core:IntangibleAssetsOtherThanGoodwill2023-11-30NI657478core:ListedExchangeTraded2023-11-30NI657478core:UnlistedNon-exchangeTraded2023-11-30NI657478core:LandBuildings2022-11-30NI657478core:PlantMachinery2022-11-30NI657478core:Vehicles2022-11-30NI657478core:FurnitureFittings2022-11-30NI657478core:OfficeEquipment2022-11-30NI657478core:NetGoodwill2022-11-30NI657478core:IntangibleAssetsOtherThanGoodwill2022-11-30NI657478core:ListedExchangeTraded2022-11-30NI657478core:UnlistedNon-exchangeTraded2022-11-30NI657478core:LandBuildings2022-12-012023-11-30NI657478core:PlantMachinery2022-12-012023-11-30NI657478core:Vehicles2022-12-012023-11-30NI657478core:FurnitureFittings2022-12-012023-11-30NI657478core:OfficeEquipment2022-12-012023-11-30NI657478core:NetGoodwill2022-12-012023-11-30NI657478core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-30NI657478core:ListedExchangeTraded2022-12-012023-11-30NI657478core:UnlistedNon-exchangeTraded2022-12-012023-11-30NI657478core:MoreThanFiveYears2022-12-012023-11-30NI657478core:Non-currentFinancialInstruments2023-11-30NI657478core:Non-currentFinancialInstruments2022-11-30NI657478dpl:CostSales2022-12-012023-11-30NI657478dpl:DistributionCosts2022-12-012023-11-30NI657478core:LandBuildings2022-12-012023-11-30NI657478core:PlantMachinery2022-12-012023-11-30NI657478core:Vehicles2022-12-012023-11-30NI657478core:FurnitureFittings2022-12-012023-11-30NI657478core:OfficeEquipment2022-12-012023-11-30NI657478dpl:AdministrativeExpenses2022-12-012023-11-30NI657478core:NetGoodwill2022-12-012023-11-30NI657478core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-30NI657478dpl:GroupUndertakings2022-12-012023-11-30NI657478dpl:ParticipatingInterests2022-12-012023-11-30NI657478dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-30NI657478core:ListedExchangeTraded2022-12-012023-11-30NI657478dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-30NI657478core:UnlistedNon-exchangeTraded2022-12-012023-11-30NI657478dpl:CostSales2021-12-012022-11-30NI657478dpl:DistributionCosts2021-12-012022-11-30NI657478core:LandBuildings2021-12-012022-11-30NI657478core:PlantMachinery2021-12-012022-11-30NI657478core:Vehicles2021-12-012022-11-30NI657478core:FurnitureFittings2021-12-012022-11-30NI657478core:OfficeEquipment2021-12-012022-11-30NI657478dpl:AdministrativeExpenses2021-12-012022-11-30NI657478core:NetGoodwill2021-12-012022-11-30NI657478core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-30NI657478dpl:GroupUndertakings2021-12-012022-11-30NI657478dpl:ParticipatingInterests2021-12-012022-11-30NI657478dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-30NI657478core:ListedExchangeTraded2021-12-012022-11-30NI657478dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-30NI657478core:UnlistedNon-exchangeTraded2021-12-012022-11-30NI657478core:NetGoodwill2023-11-30NI657478core:IntangibleAssetsOtherThanGoodwill2023-11-30NI657478core:LandBuildings2023-11-30NI657478core:PlantMachinery2023-11-30NI657478core:Vehicles2023-11-30NI657478core:FurnitureFittings2023-11-30NI657478core:OfficeEquipment2023-11-30NI657478core:AfterOneYear2023-11-30NI657478core:WithinOneYear2023-11-30NI657478core:ListedExchangeTraded2023-11-30NI657478core:UnlistedNon-exchangeTraded2023-11-30NI657478core:ShareCapital2023-11-30NI657478core:SharePremium2023-11-30NI657478core:RevaluationReserve2023-11-30NI657478core:OtherReservesSubtotal2023-11-30NI657478core:RetainedEarningsAccumulatedLosses2023-11-30NI657478core:NetGoodwill2022-11-30NI657478core:IntangibleAssetsOtherThanGoodwill2022-11-30NI657478core:LandBuildings2022-11-30NI657478core:PlantMachinery2022-11-30NI657478core:Vehicles2022-11-30NI657478core:FurnitureFittings2022-11-30NI657478core:OfficeEquipment2022-11-30NI657478core:AfterOneYear2022-11-30NI657478core:WithinOneYear2022-11-30NI657478core:ListedExchangeTraded2022-11-30NI657478core:UnlistedNon-exchangeTraded2022-11-30NI657478core:ShareCapital2022-11-30NI657478core:SharePremium2022-11-30NI657478core:RevaluationReserve2022-11-30NI657478core:OtherReservesSubtotal2022-11-30NI657478core:RetainedEarningsAccumulatedLosses2022-11-30NI657478core:NetGoodwill2021-12-01NI657478core:IntangibleAssetsOtherThanGoodwill2021-12-01NI657478core:LandBuildings2021-12-01NI657478core:PlantMachinery2021-12-01NI657478core:Vehicles2021-12-01NI657478core:FurnitureFittings2021-12-01NI657478core:OfficeEquipment2021-12-01NI657478core:AfterOneYear2021-12-01NI657478core:WithinOneYear2021-12-01NI657478core:ListedExchangeTraded2021-12-01NI657478core:UnlistedNon-exchangeTraded2021-12-01NI657478core:ShareCapital2021-12-01NI657478core:SharePremium2021-12-01NI657478core:RevaluationReserve2021-12-01NI657478core:OtherReservesSubtotal2021-12-01NI657478core:RetainedEarningsAccumulatedLosses2021-12-01NI657478core:AfterOneYear2022-12-012023-11-30NI657478core:WithinOneYear2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-30NI657478core:Non-currentFinancialInstrumentscore:CostValuation2023-11-30NI657478core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-30NI657478core:Non-currentFinancialInstrumentscore:CostValuation2022-11-30NI657478core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-30NI657478core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-30NI657478core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-30NI657478core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-30NI657478core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-30NI657478core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-30NI657478core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-30NI657478core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-30NI657478bus:Director12022-12-012023-11-30NI657478bus:Director22022-12-012023-11-30NI657478core:FurnitureFittingsToolsEquipment2022-11-30NI657478core:FurnitureFittingsToolsEquipment2022-12-012023-11-30NI657478core:FurnitureFittingsToolsEquipment2023-11-30

OBO Dental Care Limited

Registered Number
NI657478
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 November 2023

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

Directors

Gardiner, Christopher
Gardiner, Jemma

Registered Address

1 Manor Drive
Lisburn
BT28 1JH

Registered Number

NI657478 (Northern Ireland)
OBO Dental Care Limited
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets324,76829,542
Tangible assets437,02146,148
61,78975,690
Current assets
Stocks514,00014,535
Debtors209,581152,402
Cash at bank and on hand335,245211,793
558,826378,730
Creditors amounts falling due within one year6(524,491)(326,515)
Net current assets (liabilities)34,33552,215
Total assets less current liabilities96,124127,905
Creditors amounts falling due after one year7(5,872)(14,463)
Net assets90,252113,442
Capital and reserves
Called up share capital11
Profit and loss account90,251113,441
Shareholders' funds90,252113,442
The financial statements were approved and authorised for issue by the Board of Directors on 28 June 2024, and are signed on its behalf by:
Gardiner, Christopher
Director
Registered Company No. NI657478
OBO Dental Care 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation (10% Straight Line).
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
Fixtures and fittings5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
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 year66
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 2247,73847,738
At 30 November 2347,73847,738
Amortisation and impairment
At 01 December 2218,19618,196
Charge for year4,7744,774
At 30 November 2322,97022,970
Net book value
At 30 November 2324,76824,768
At 30 November 2229,54229,542
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 December 2237,63631,61869,254
Additions980-980
At 30 November 2338,61631,61870,234
Depreciation and impairment
At 01 December 224,07919,02723,106
Charge for year10,107-10,107
At 30 November 2314,18619,02733,213
Net book value
At 30 November 2324,43012,59137,021
At 30 November 2233,55712,59146,148
5.Stocks

2023

2022

££
Finished goods14,00014,535
Total14,00014,535
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-6,000
Bank borrowings and overdrafts8,2037,813
Amounts owed to related parties488,393275,651
Taxation and social security24,82534,157
Other creditors438411
Accrued liabilities and deferred income2,6322,483
Total524,491326,515
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts5,87214,463
Total5,87214,463