Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 06489332 Mr J Williams Mrs C Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06489332 2023-01-31 06489332 2024-01-31 06489332 2023-02-01 2024-01-31 06489332 frs-core:CurrentFinancialInstruments 2024-01-31 06489332 frs-core:ComputerEquipment 2023-02-01 2024-01-31 06489332 frs-core:FurnitureFittings 2023-02-01 2024-01-31 06489332 frs-core:PlantMachinery 2024-01-31 06489332 frs-core:PlantMachinery 2023-02-01 2024-01-31 06489332 frs-core:PlantMachinery 2023-01-31 06489332 frs-core:ShareCapital 2024-01-31 06489332 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 06489332 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 06489332 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 06489332 frs-bus:SmallEntities 2023-02-01 2024-01-31 06489332 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 06489332 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 06489332 frs-bus:Director1 2023-02-01 2024-01-31 06489332 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 06489332 frs-countries:EnglandWales 2023-02-01 2024-01-31 06489332 2022-01-31 06489332 2023-01-31 06489332 2022-02-01 2023-01-31 06489332 frs-core:CurrentFinancialInstruments 2023-01-31 06489332 frs-core:ShareCapital 2023-01-31 06489332 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 06489332
Benton Logistics Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06489332
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 243 398
243 398
CURRENT ASSETS
Debtors 5 1,118 2,864
Cash at bank and in hand 1,627 5,454
2,745 8,318
Creditors: Amounts Falling Due Within One Year 6 (2,680 ) (2,075 )
NET CURRENT ASSETS (LIABILITIES) 65 6,243
TOTAL ASSETS LESS CURRENT LIABILITIES 308 6,641
PROVISIONS FOR LIABILITIES
Deferred Taxation (32 ) (43 )
NET ASSETS 276 6,598
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 275 6,597
SHAREHOLDERS' FUNDS 276 6,598
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For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr J Williams
Director
01/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Benton Logistics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06489332 . The registered office is C/O Smooth Accounting Limited , Building 1000 Lakeside North Harbour, Western Road, Portsmouth, PO6 3EN.
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. 
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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% reducing balance
Fixtures & Fittings 3 years straight line
Computer Equipment 25% reducing balance
2.4. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

2.5. Government Grant
The government grant received under the furlough scheme resulting from Covid-19 has been recognised on an accruals basis to the period which it relates and disclosed as separate grant income in the profit and loss.
2.6. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.7. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
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2.8. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 February 2023 830
As at 31 January 2024 830
Depreciation
As at 1 February 2023 432
Provided during the period 155
As at 31 January 2024 587
Net Book Value
As at 31 January 2024 243
As at 1 February 2023 398
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 864 2,864
Other debtors 254 -
1,118 2,864
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 394 345
Taxation and social security 2,286 1,730
2,680 2,075
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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