2023-02-012024-01-312024-01-31false06463277BENTON COOLING LTD2024-07-05iso4217:GBPxbrli:pure064632772023-02-01064632772024-01-31064632772023-02-012024-01-31064632772022-02-01064632772023-01-31064632772022-02-012023-01-3106463277bus:SmallEntities2023-02-012024-01-3106463277bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3106463277bus:AbridgedAccounts2023-02-012024-01-3106463277bus:PrivateLimitedCompanyLtd2023-02-012024-01-3106463277core:WithinOneYear2024-01-3106463277core:AfterOneYear2024-01-3106463277core:WithinOneYear2023-01-3106463277core:AfterOneYear2023-01-3106463277core:ShareCapital2024-01-3106463277core:SharePremium2024-01-3106463277core:RevaluationReserve2024-01-3106463277core:OtherReservesSubtotal2024-01-3106463277core:RetainedEarningsAccumulatedLosses2024-01-3106463277core:ShareCapital2023-01-3106463277core:SharePremium2023-01-3106463277core:RevaluationReserve2023-01-3106463277core:OtherReservesSubtotal2023-01-3106463277core:RetainedEarningsAccumulatedLosses2023-01-3106463277core:LandBuildings2024-01-3106463277core:PlantMachinery2024-01-3106463277core:Vehicles2024-01-3106463277core:FurnitureFittings2024-01-3106463277core:OfficeEquipment2024-01-3106463277core:NetGoodwill2024-01-3106463277core:IntangibleAssetsOtherThanGoodwill2024-01-3106463277core:ListedExchangeTraded2024-01-3106463277core:UnlistedNon-exchangeTraded2024-01-3106463277core: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:LandBuildings2023-02-012024-01-3106463277core:PlantMachinery2023-02-012024-01-3106463277core:Vehicles2023-02-012024-01-3106463277core:FurnitureFittings2023-02-012024-01-3106463277core:OfficeEquipment2023-02-012024-01-3106463277core:NetGoodwill2023-02-012024-01-3106463277core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3106463277core:ListedExchangeTraded2023-02-012024-01-3106463277core:UnlistedNon-exchangeTraded2023-02-012024-01-3106463277core:MoreThanFiveYears2023-02-012024-01-3106463277core:Non-currentFinancialInstruments2024-01-3106463277core:Non-currentFinancialInstruments2023-01-3106463277dpl:CostSales2023-02-012024-01-3106463277dpl:DistributionCosts2023-02-012024-01-3106463277core:LandBuildings2023-02-012024-01-3106463277core:PlantMachinery2023-02-012024-01-3106463277core:Vehicles2023-02-012024-01-3106463277core:FurnitureFittings2023-02-012024-01-3106463277core:OfficeEquipment2023-02-012024-01-3106463277dpl:AdministrativeExpenses2023-02-012024-01-3106463277core:NetGoodwill2023-02-012024-01-3106463277core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3106463277dpl:GroupUndertakings2023-02-012024-01-3106463277dpl:ParticipatingInterests2023-02-012024-01-3106463277dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3106463277core:ListedExchangeTraded2023-02-012024-01-3106463277dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3106463277core:UnlistedNon-exchangeTraded2023-02-012024-01-3106463277dpl:CostSales2022-02-012023-01-3106463277dpl:DistributionCosts2022-02-012023-01-3106463277core:LandBuildings2022-02-012023-01-3106463277core:PlantMachinery2022-02-012023-01-3106463277core:Vehicles2022-02-012023-01-3106463277core:FurnitureFittings2022-02-012023-01-3106463277core:OfficeEquipment2022-02-012023-01-3106463277dpl:AdministrativeExpenses2022-02-012023-01-3106463277core: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-exchangeTraded2022-02-012023-01-3106463277core:NetGoodwill2024-01-3106463277core:IntangibleAssetsOtherThanGoodwill2024-01-3106463277core:LandBuildings2024-01-3106463277core:PlantMachinery2024-01-3106463277core:Vehicles2024-01-3106463277core:FurnitureFittings2024-01-3106463277core:OfficeEquipment2024-01-3106463277core:AfterOneYear2024-01-3106463277core:WithinOneYear2024-01-3106463277core:ListedExchangeTraded2024-01-3106463277core:UnlistedNon-exchangeTraded2024-01-3106463277core:ShareCapital2024-01-3106463277core:SharePremium2024-01-3106463277core:RevaluationReserve2024-01-3106463277core:OtherReservesSubtotal2024-01-3106463277core:RetainedEarningsAccumulatedLosses2024-01-3106463277core: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:ListedExch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BENTON COOLING LTD

Registered Number
06463277
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BENTON COOLING LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

BENTON, Lesley Joy
BENTON, Peter

Company Secretary

BENTON, Lesley Joy

Registered Address

The Meadows
Carno Road
Caersws
SY17 5JA

Registered Number

06463277 (England and Wales)
BENTON COOLING LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets47,4659,332
7,4659,332
Current assets
Stocks7,7037,810
Debtors55,14515,244
Cash at bank and on hand2,7942,295
15,64225,349
Creditors amounts falling due within one year6(20,458)(25,578)
Net current assets (liabilities)(4,816)(229)
Total assets less current liabilities2,6499,103
Provisions for liabilities(1,418)(1,773)
Net assets1,2317,330
Capital and reserves
Called up share capital100100
Profit and loss account1,1317,230
Shareholders' funds1,2317,330
The financial statements were approved and authorised for issue by the Board of Directors on 5 July 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
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.
Intangible assets
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Total

£
Cost or valuation
At 01 February 2315,000
At 31 January 2415,000
Amortisation and impairment
At 01 February 2315,000
At 31 January 2415,000
Net book value
At 31 January 24-
At 31 January 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2333,194
At 31 January 2433,194
Depreciation and impairment
At 01 February 2323,862
Charge for year1,867
At 31 January 2425,729
Net book value
At 31 January 247,465
At 31 January 239,332
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,97415,036
Other debtors-41
Prepayments and accrued income171167
Total5,14515,244
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,9225,997
Bank borrowings and overdrafts5,5007,500
Taxation and social security6,4095,677
Other creditors3,6014,439
Accrued liabilities and deferred income2,0261,965
Total20,45825,578
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.