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Registered number: 12437111
Bikar Aerospace Metals Ltd
Directors' Report and
Financial Statements
For The Year Ended 31 December 2022
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Independent Auditor's Report 3—4
Profit and Loss Account 5
Statement of Comprehensive Income 6
Balance Sheet 7
Statement of Changes in Equity 8
Notes to the Financial Statements 9—10
Page 1
Company Information
Directors Alexander Bikar
Claudia Bikar
Pascal Bikar
Company Number 12437111
Registered Office Unit 8b, Patchway Trading Estate
Britannia Road
Bristol
England
BS34 5TA
Accountants Harrison Partners Limited
Masonic Building
9 Mill Street
Sutton Coldfield
B72 1TJ
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Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2022 .
Principal Activity
The company's principal activity continues to be the sale of metal alloys for the aerospace industry.
Directors
The directors who held office during the year were as follows:
Alexander Bikar Appointed 07/03/2023
Claudia Bikar
Pascal Bikar
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved:
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Pascal Bikar
Director
23 October 2023
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Independent Auditor's Report
Opinion
We have audited the financial statements of Bikar Aerospace Metals Ltd for the year ended 31 December 2022 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 December 2022 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard , and the provisions available for small entities, in the circumstances set out in note 10 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
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Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
We identified laws and regulations applicable to the company through discussions with directors and other management and from our own commercial knowledge.  We obtained an understanding of the legal and regulatory frameworks that the company operates in and identified the specific laws and regulations that have a material effect on the financial statements  and the operations of the company, including the Companies Act 2006 and UK GAAP, FRS102 1a in particular.  We assessed the extent of compliance with the laws and regulations identified through making enquiries of management and ensuring proper policies and procedures are in place.  Moreover, the laws and regulations were communicated to the audit team who remained alert to instances of non-compliance throughout the audit.  We also assessed the susceptibility of the company's financial statements to material misstatement by making enquiries of management as to where they considered there was a risk of fraud and non-compliance with laws and regulations.  To address the risk of fraud through management bias and the override of controls, we performed substantive testing of material balance sheet assets and liabilities, plus directional testing of revenue, payroll and expenditure.  There are inherent limitations in the audit procedures described above.  We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements.  Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mr Neil Harrison (Senior Statutory Auditor)
for and on behalf of Harrison Partners Limited , Statutory Auditor
23 October 2023
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Profit and Loss Account
2022 2021
Notes £ £
TURNOVER 2,738,832 961,727
GROSS PROFIT 2,738,832 961,727
Administrative expenses (580,702 ) (456,102 )
OPERATING PROFIT 2,158,130 505,625
Interest payable and similar charges (1,132 ) (10,542 )
PROFIT BEFORE TAXATION 2,156,998 495,083
Tax on Profit (410,043 ) (95,698 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 1,746,955 399,385
The notes on pages 9 to 10 form part of these financial statements.
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Statement of Comprehensive Income
2022 2021
£ £
PROFIT FOR THE FINANCIAL YEAR 1,746,955 399,385
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 1,746,955 399,385
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Balance Sheet
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,647 2,196
1,647 2,196
CURRENT ASSETS
Debtors 5 2,879,393 527,793
Cash at bank and in hand 106,118 460,986
2,985,511 988,779
Creditors: Amounts Falling Due Within One Year 6 (461,893 ) (161,975 )
NET CURRENT ASSETS (LIABILITIES) 2,523,618 826,804
TOTAL ASSETS LESS CURRENT LIABILITIES 2,525,265 829,000
Creditors: Amounts Falling Due After More Than One Year 7 (315,617 ) (366,307 )
NET ASSETS 2,209,648 462,693
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,209,548 462,593
SHAREHOLDERS' FUNDS 2,209,648 462,693
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the board of directors on 23 October 2023 and were signed on its behalf by:
Pascal Bikar
Director
23 October 2023
The notes on pages 9 to 10 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2021 100 63,208 63,308
Profit for the year and total comprehensive income - 399,385 399,385
As at 31 December 2021 and 1 January 2022 100 462,593 462,693
Profit for the year and total comprehensive income - 1,746,955 1,746,955
As at 31 December 2022 100 2,209,548 2,209,648
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Notes to the Financial Statements
1. General Information
Bikar Aerospace Metals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12437111 . The registered office is Unit 8b, Patchway Trading Estate, Britannia Road, Bristol, England, BS34 5TA.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 returns, rebates and other similar allowances.  The company recognises revenue when the amount can be reliably measured, it is probable that future economic benefit will flow to the entity and specific criteria have been met for each of the business activities.
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:
Computer Equipment 25% reducing balance
2.5. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 as follows: 4 (2021: 3)
4 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2022 2,761
As at 31 December 2022 2,761
Depreciation
As at 1 January 2022 565
Provided during the period 549
As at 31 December 2022 1,114
Net Book Value
As at 31 December 2022 1,647
As at 1 January 2022 2,196
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5. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 6,076 4,227
VAT 7,311 1,839
Amounts owed by group undertakings 2,866,006 521,727
2,879,393 527,793
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 8,217 27,495
Corporation tax 410,043 95,698
Other taxes and social security 16,682 16,469
Other creditors 22,618 19,435
Accruals and deferred income 4,333 2,878
461,893 161,975
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Amounts owed to group undertakings 315,617 366,307
315,617 366,307
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
9. Post Balance Sheet Events
In May 2023 the company moved its operations to new premises and signed a 10 year lease at £474,396 per annum.
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Bikar Aerospace GmbH (formerly Bikar-Aluminium GmbH) , a company incorporated in Germany.  The company's intermediate parent undertaking is controlled by P Bikar, C Bikar and A Bikar by virture of their direct and indirect shareholdings in this company.
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