2022-02-012023-01-312023-01-31false06463277BENTON COOLING LTD2023-09-28iso4217:GBPxbrli:pure064632772022-02-01064632772023-01-31064632772022-02-012023-01-31064632772021-02-01064632772022-01-31064632772021-02-012022-01-3106463277bus:SmallEntities2022-02-012023-01-3106463277bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3106463277bus:AbridgedAccounts2022-02-012023-01-3106463277bus:PrivateLimitedCompanyLtd2022-02-012023-01-3106463277core:WithinOneYear2023-01-3106463277core:AfterOneYear2023-01-3106463277core:WithinOneYear2022-01-3106463277core:AfterOneYear2022-01-3106463277core:ShareCapital2023-01-3106463277core:SharePremium2023-01-3106463277core:RevaluationReserve2023-01-3106463277core:OtherReservesSubtotal2023-01-3106463277core:RetainedEarningsAccumulatedLosses2023-01-3106463277core:ShareCapital2022-01-3106463277core:SharePremium2022-01-3106463277core:RevaluationReserve2022-01-3106463277core:OtherReservesSubtotal2022-01-3106463277core:RetainedEarningsAccumulatedLosses2022-01-3106463277core:LandBuildings2023-01-3106463277core:PlantMachinery2023-01-3106463277core:Vehicles2023-01-3106463277core:FurnitureFittings2023-01-3106463277core:OfficeEquipment2023-01-3106463277core:NetGoodwill2023-01-3106463277core:IntangibleAssetsOtherThanGoodwill2023-01-3106463277core:ListedExchangeTraded2023-01-3106463277core:UnlistedNon-exchangeTraded2023-01-3106463277core:LandBuildings2022-01-3106463277core:PlantMachinery2022-01-3106463277core:Vehicles2022-01-3106463277core:FurnitureFittings2022-01-3106463277core:OfficeEquipment2022-01-3106463277core:NetGoodwill2022-01-3106463277core:IntangibleAssetsOtherThanGoodwill2022-01-3106463277core:ListedExchangeTraded2022-01-3106463277core:UnlistedNon-exchangeTraded2022-01-3106463277core:LandBuildings2022-02-012023-01-3106463277core:PlantMachinery2022-02-012023-01-3106463277core:Vehicles2022-02-012023-01-3106463277core:FurnitureFittings2022-02-012023-01-3106463277core:OfficeEquipment2022-02-012023-01-3106463277core:NetGoodwill2022-02-012023-01-3106463277core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3106463277core:ListedExchangeTraded2022-02-012023-01-3106463277core:UnlistedNon-exchangeTraded2022-02-012023-01-3106463277core:MoreThanFiveYears2022-02-012023-01-3106463277core:Non-currentFinancialInstruments2023-01-3106463277core:Non-currentFinancialInstruments2022-01-3106463277dpl:CostSales2022-02-012023-01-3106463277dpl:DistributionCosts2022-02-012023-01-3106463277dpl:AdministrativeExpenses2022-02-012023-01-3106463277core:LandBuildings2022-02-012023-01-3106463277core:PlantMachinery2022-02-012023-01-3106463277core:Vehicles2022-02-012023-01-3106463277core:FurnitureFittings2022-02-012023-01-3106463277core:OfficeEquipment2022-02-012023-01-3106463277core:NetGoodwill2022-02-012023-01-3106463277core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3106463277dpl:GroupUndertakings2022-02-012023-01-3106463277dpl:ParticipatingInterests2022-02-012023-01-3106463277dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3106463277core:ListedExchangeTraded2022-02-012023-01-3106463277dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3106463277core:UnlistedNon-exchangeTraded2022-02-012023-01-3106463277dpl:CostSales2021-02-012022-01-3106463277dpl:DistributionCosts2021-02-012022-01-3106463277dpl:AdministrativeExpenses2021-02-012022-01-3106463277core:LandBuildings2021-02-012022-01-3106463277core:PlantMachinery2021-02-012022-01-3106463277core:Vehicles2021-02-012022-01-3106463277core:FurnitureFittings2021-02-012022-01-3106463277core:OfficeEquipment2021-02-012022-01-3106463277core:NetGoodwill2021-02-012022-01-3106463277core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3106463277dpl:GroupUndertakings2021-02-012022-01-3106463277dpl:ParticipatingInterests2021-02-012022-01-3106463277dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3106463277core:ListedExchangeTraded2021-02-012022-01-3106463277dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3106463277core:UnlistedNon-exchangeTraded2021-02-012022-01-3106463277core:NetGoodwill2023-01-3106463277core:IntangibleAssetsOtherThanGoodwill2023-01-3106463277core:LandBuildings2023-01-3106463277core:PlantMachinery2023-01-3106463277core:Vehicles2023-01-3106463277core:FurnitureFittings2023-01-3106463277core:OfficeEquipment2023-01-3106463277core:AfterOneYear2023-01-3106463277core:WithinOneYear2023-01-3106463277core:ListedExchangeTraded2023-01-3106463277core:UnlistedNon-exchangeTraded2023-01-3106463277core:ShareCapital2023-01-3106463277core:SharePremium2023-01-3106463277core:RevaluationReserve2023-01-3106463277core:OtherReservesSubtotal2023-01-3106463277core:RetainedEarningsAccumulatedLosses2023-01-3106463277core:NetGoodwill2022-01-3106463277core:IntangibleAssetsOtherThanGoodwill2022-01-3106463277core:LandBuildings2022-01-3106463277core:PlantMachinery2022-01-3106463277core:Vehicles2022-01-3106463277core:FurnitureFittings2022-01-3106463277core:OfficeEquipment2022-01-3106463277core:AfterOneYear2022-01-3106463277core:WithinOneYear2022-01-3106463277core:ListedExch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BENTON COOLING LTD

Registered Number
06463277
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

BENTON COOLING LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

BENTON, Lesley Joy
BENTON, Peter

Registered Address

The Meadows
Carno Road
Caersws
SY17 5JA

Registered Number

06463277 (England and Wales)
BENTON COOLING LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets79,33211,663
9,33211,663
Current assets
Stocks7,8107,100
Debtors15,20513,665
Cash at bank and on hand2,29510,851
25,31031,616
Creditors amounts falling due within one year9(25,540)(26,250)
Net current assets (liabilities)(230)5,366
Total assets less current liabilities9,10217,029
Provisions for liabilities(1,773)(2,770)
Net assets7,32914,259
Capital and reserves
Called up share capital100100
Profit and loss account7,22914,159
Shareholders' funds7,32914,259
The financial statements were approved and authorised for issue by the Board of Directors on 28 September 2023, and are signed on its behalf by:
BENTON, Lesley Joy
Director
Registered Company No. 06463277
BENTON COOLING LTD
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The companies principal activity is that of refrigeration system supplies and repairs
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Intangible assets policy
Goodwill, being the amount paid in connection with the acquisition of the business in 2008, isbing amortised evenly over its estimated useful life of 5 years.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
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.
Leases policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year00
6.Intangible assets

Total

£
Cost or valuation
At 01 February 2215,000
At 31 January 2315,000
Amortisation and impairment
At 01 February 2215,000
At 31 January 2315,000
Net book value
At 31 January 23-
At 31 January 22-
7.Property, plant and equipment

Total

£
Cost or valuation
At 01 February 2233,194
At 31 January 2333,194
Depreciation and impairment
At 01 February 2221,531
Charge for year2,331
At 31 January 2323,862
Net book value
At 31 January 239,332
At 31 January 2211,663
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables14,99713,497
Other debtors411
Prepayments and accrued income167167
Total15,20513,665
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables8,4475,880
Bank borrowings and overdrafts7,5009,500
Taxation and social security5,6386,185
Finance lease and HP contracts-750
Other creditors1,9912,959
Accrued liabilities and deferred income1,964976
Total25,54026,250
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.