Could somebody give me some tips on which toppics of 9100 the auditors (UK) are most focussed on. Design and development is not applicable to us and as a bulk material manufacturer we are very low in the supply chain. Our customers are mostly stockists who supply tier 1 and 2 suppliers.

I would think any applicable topics. Unless a problem is identified I wouldn't expect a particular focus.

I have no idea of what UK based EN9100 auditors are focusing on, but here in the US, the feedback we have been getting from the OEMs about the registrar auditors is that we need to "demand" more robust corrective action processes, i.e., true root cause analysis, perform process based audits (even though the mandatory checklist is an elemental based document) and pay more attention to customer satisfaction and feedback issues.

Notwithstanding the above, it is wrong to "prepare for an audit", based on "auditors top findings lists". Just ensure that you have a well thought out system, addressing the requirements. Any QMS should be designed to cost-effectively deliver what your customers order, NOT to pass an audit.