Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 NI657478 Dr Christopher Gardiner Jemma Gardiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI657478 2023-11-30 NI657478 2024-11-30 NI657478 2023-12-01 2024-11-30 NI657478 frs-core:CurrentFinancialInstruments 2024-11-30 NI657478 frs-core:Non-currentFinancialInstruments 2024-11-30 NI657478 frs-core:BetweenOneFiveYears 2024-11-30 NI657478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2024-11-30 NI657478 frs-core:FurnitureFittings 2024-11-30 NI657478 frs-core:FurnitureFittings 2023-12-01 2024-11-30 NI657478 frs-core:FurnitureFittings 2023-11-30 NI657478 frs-core:OtherResidualIntangibleAssets 2024-11-30 NI657478 frs-core:OtherResidualIntangibleAssets 2023-12-01 2024-11-30 NI657478 frs-core:OtherResidualIntangibleAssets 2023-11-30 NI657478 frs-core:PlantMachinery 2024-11-30 NI657478 frs-core:PlantMachinery 2023-12-01 2024-11-30 NI657478 frs-core:PlantMachinery 2023-11-30 NI657478 frs-core:WithinOneYear 2024-11-30 NI657478 frs-core:ShareCapital 2024-11-30 NI657478 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI657478 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 NI657478 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 NI657478 frs-bus:SmallEntities 2023-12-01 2024-11-30 NI657478 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 NI657478 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 NI657478 frs-bus:Director1 2023-12-01 2024-11-30 NI657478 frs-bus:Director2 2023-12-01 2024-11-30 NI657478 frs-countries:NorthernIreland 2023-12-01 2024-11-30 NI657478 2022-11-30 NI657478 2023-11-30 NI657478 2022-12-01 2023-11-30 NI657478 frs-core:CurrentFinancialInstruments 2023-11-30 NI657478 frs-core:Non-currentFinancialInstruments 2023-11-30 NI657478 frs-core:BetweenOneFiveYears 2023-11-30 NI657478 frs-core:WithinOneYear 2023-11-30 NI657478 frs-core:ShareCapital 2023-11-30 NI657478 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: NI657478
OBO Dental Care Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI657478
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,994 24,768
Tangible Assets 5 104,452 37,021
124,446 61,789
CURRENT ASSETS
Stocks 6 14,000 14,000
Debtors 7 509,777 209,581
Cash at bank and in hand 113,051 335,245
636,828 558,826
Creditors: Amounts Falling Due Within One Year 8 (666,012 ) (524,491 )
NET CURRENT ASSETS (LIABILITIES) (29,184 ) 34,335
TOTAL ASSETS LESS CURRENT LIABILITIES 95,262 96,124
Creditors: Amounts Falling Due After More Than One Year 9 (29,626 ) (5,872 )
NET ASSETS 65,636 90,252
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 65,635 90,251
SHAREHOLDERS' FUNDS 65,636 90,252
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For the year ending 30 November 2024 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
Dr Christopher Gardiner
Director
14/05/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
OBO Dental Care Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI657478 . The registered office is 1 Manor Drive, Lisburn, BT28 1JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of Services 
Turnover from the rendering of services is recognised by refernece to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
intangible assets are amortised to profit and loss account over its estimated economic life of 10 years
2.4. 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 10% Straight Line
Fixtures & Fittings 20% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 47,738
As at 30 November 2024 47,738
Amortisation
As at 1 December 2023 22,970
Provided during the period 4,774
As at 30 November 2024 27,744
Net Book Value
As at 30 November 2024 19,994
As at 1 December 2023 24,768
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 38,616 31,618 70,234
Additions 78,237 4,018 82,255
As at 30 November 2024 116,853 35,636 152,489
...CONTINUED
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Depreciation
As at 1 December 2023 7,862 25,351 33,213
Provided during the period 8,425 6,399 14,824
As at 30 November 2024 16,287 31,750 48,037
Net Book Value
As at 30 November 2024 100,566 3,886 104,452
As at 1 December 2023 30,754 6,267 37,021
6. Stocks
2024 2023
£ £
Stock 14,000 14,000
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.
7. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 496,025 207,331
Other debtors 13,752 2,250
509,777 209,581
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,236 -
Bank loans and overdrafts 5,816 8,203
Amounts owed to group undertakings 626,542 488,393
Other creditors 3,111 3,070
Taxation and social security 6,307 24,825
666,012 524,491
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 29,626 -
Bank loans - 5,872
29,626 5,872
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 24,236 -
Later than one year and not later than five years 29,626 -
53,862 -
53,862 -
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
12. Related Party Transactions
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.
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