2022-03-312023-03-302023-03-30false04704514ALFRED BEKKER API 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ALFRED BEKKER API LIMITED

Registered Number
04704514
(England and Wales)

Unaudited Financial Statements for the Year ended
30 March 2023

ALFRED BEKKER API LIMITED
Company Information
for the year from 31 March 2022 to 30 March 2023

Directors

BARTOS, Miroslav
BEKKER, Carla
MAGGS, Matthew James
MCLAUGHLIN, Brian

Company Secretary

MAGGS, Matthew

Registered Address

Nationwide House
Andersen Road
Goole
DN14 6UD

Registered Number

04704514 (England and Wales)
ALFRED BEKKER API LIMITED
Statement of Financial Position
30 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets415,42914,990
15,42914,990
Current assets
Stocks5880,218738,715
Debtors447,998238,635
Cash at bank and on hand74,31668,618
1,402,5321,045,968
Creditors amounts falling due within one year7(1,261,195)(870,112)
Net current assets (liabilities)141,337175,856
Total assets less current liabilities156,766190,846
Net assets156,766190,846
Capital and reserves
Called up share capital12,74111,583
Profit and loss account144,025179,263
Shareholders' funds156,766190,846
The financial statements were approved and authorised for issue by the Board of Directors on 19 March 2024, and are signed on its behalf by:
MAGGS, Matthew James
Director
Registered Company No. 04704514
ALFRED BEKKER API LIMITED
Notes to the Financial Statements
for the year ended 30 March 2023

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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors have considered the current circumstances and conclude the business remains a going concern.
Turnover policy
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/or the rendering of services. 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
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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 the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery15-
Fixtures and fittings15-
Vehicles25-
Office Equipment15-
Finance leases and hire purchase contracts
Rentals paid under operating leases 'are classified as rent' and charged to profit or loss on a straight line basis over the lease term.
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). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20232022
Average number of employees during the year1415
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 31 March 22150,000150,000
At 30 March 23150,000150,000
Amortisation and impairment
At 31 March 22150,000150,000
At 30 March 23150,000150,000
Net book value
At 30 March 23--
At 30 March 22--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 31 March 229,70040,4951653,60394854,911
Additions-900--1,4052,305
Revaluations-(16)---(16)
At 30 March 239,70041,3791653,6032,35357,200
Depreciation and impairment
At 31 March 2220236,0181632,97256639,921
Charge for year9706671941181,850
At 30 March 231,17236,6851643,06668441,771
Net book value
At 30 March 238,5284,69415371,66915,429
At 30 March 229,4984,477263138214,990
5.Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchases on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit and loss.

2023

2022

££
Work in progress880,218738,715
Total880,218738,715
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables405,860208,380
Other debtors3,2882,130
Prepayments and accrued income38,85028,125
Total447,998238,635
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.
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables811,694656,175
Taxation and social security51,02528,302
Other creditors127,938148,115
Accrued liabilities and deferred income270,53837,520
Total1,261,195870,112
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.
8.Obligations under finance leases
At 30 March 2023 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods. Not later than 1 year £59,950. 1 to 5 years £159,867. There is a break clause to 1st December 2026.
9.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £4,774 (2022 - £5,790).
10.Related party transactions
During the year dividends of £80,040 (2022: £41,178) was paid to directors Included within other creditors, is an amount due to a director of £127,938 (2022: £147,438) . This amount is interest free and payable on demand. During the year, the company made purchases of £192,292 (2022: £117,334) from API CZ s.r.o and a balance of £707,628 (2022: £652,037) is owed to this company as at 30 March 2023. The company made sales of £10,202 (2022: £5,929), a balance of £10,812 (2022: £590) is owed by API CZ s.r.o at 30 March 2023. This is a company in which M Bartos is a director.