REGISTERED NUMBER: 08408269 (England and Wales)

ALPHA ENGINEERING (SELBY) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R S Arthur

Mr A Arthur

Mr J Arthur

REGISTERED OFFICE:

Unit 1 Selby Business Park

Bawtry Road

Selby

North Yorkshire

YO8 8LZ

REGISTERED NUMBER:

08408269 (England and Wales)

ACCOUNTANTS:

KTC

Chartered Certified Accountants

80 West View

Barlby Road

Selby

North Yorkshire

YO8 5BD

FIXED ASSETS

Intangible assets

4

87,580

83,305

Tangible assets

5

191,806

144,459

279,386

227,764

CURRENT ASSETS

Stocks

6

7,638

8,795

Debtors

7

130,160

120,032

Cash at bank and in hand

297,353

294,687

435,151

423,514

CREDITORS

Amounts falling due within one year

8

295,171

340,397

NET CURRENT ASSETS

139,980

83,117

TOTAL ASSETS LESS CURRENT LIABILITIES

419,366

310,881

PROVISIONS FOR LIABILITIES

57,791

46,126

NET ASSETS

361,575

264,755

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

361,375

264,555

SHAREHOLDERS' FUNDS

361,575

264,755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mr A Arthur - Director

1.	STATUTORY INFORMATION

Alpha Engineering (Selby) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 March 2025

85,000

83,305

168,305

Additions

-

4,275

4,275

At 28 February 2026

85,000

87,580

172,580

AMORTISATION

At 1 March 2025

and 28 February 2026

85,000

-

85,000

NET BOOK VALUE

At 28 February 2026

-

87,580

87,580

At 28 February 2025

-

83,305

83,305

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

344,791

17,495

11,805

374,091

Additions

85,552

-

6,241

91,793

Disposals

(9,010

)

-

-

(9,010

)

At 28 February 2026

421,333

17,495

18,046

456,874

DEPRECIATION

At 1 March 2025

210,574

10,268

8,790

229,632

Charge for year

37,634

1,807

1,622

41,063

Eliminated on disposal

(5,627

)

-

-

(5,627

)

At 28 February 2026

242,581

12,075

10,412

265,068

NET BOOK VALUE

At 28 February 2026

178,752

5,420

7,634

191,806

At 28 February 2025

134,217

7,227

3,015

144,459

6.

STOCKS

2026

2025

£

£

Stocks

1,894

2,366

Work-in-progress

626

2,617

Finished goods

5,118

3,812

7,638

8,795

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

124,473

115,403

Prepayments and accrued income

5,687

4,629

130,160

120,032

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

9,913

1,875

Taxation and social security

83,019

105,371

Other creditors

202,239

233,151

295,171

340,397

9.	OTHER FINANCIAL COMMITMENTS

The company had total commitments under operating leases at the balance sheet date of £19,500 (2025 - £37,500).