REGISTERED NUMBER: 11485615 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Alphas Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Alejo Vinciguerra Benda

Mr Alejandro Vinciguerra Benda

REGISTERED OFFICE:

71-75 Shelton Street

Convent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

11485615 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

412,516

453,810

412,516

453,810

CURRENT ASSETS

Debtors

6

85,701

559

Cash at bank and in hand

3,415

56,962

89,116

57,521

CREDITORS

Amounts falling due within one year

7

38,148

34,297

NET CURRENT ASSETS

50,968

23,224

TOTAL ASSETS LESS CURRENT LIABILITIES

463,484

477,034

CREDITORS

Amounts falling due after more than one year

8

1,608,692

1,466,385

NET LIABILITIES

(1,145,208

)

(989,351

)

CAPITAL AND RESERVES

Called up share capital

138

138

Retained earnings

(1,145,346

)

(989,489

)

(1,145,208

)

(989,351

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 23 June 2026 and were signed on its behalf by:

Mr Alejandro Vinciguerra Benda - Director

1.	STATUTORY INFORMATION

Alphas Group Ltd 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.

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 - 33.33% straight line

Foreign currencies

Assets and liabilities in foreign currencies are translated into dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into dollars at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

The financial statements have been prepared on the going concern basis. This is considered appropriate as it is expected that the shareholders of the company will continue to support, for a period of at least twelve months from signing of the financial statements, in order for the company to settle its liabilities as they fall due.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

$

COST

At 1 October 2024

and 30 September 2025

1,679

DEPRECIATION

At 1 October 2024

and 30 September 2025

1,679

NET BOOK VALUE

At 30 September 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

$

COST

At 1 October 2024

453,810

Disposals

(41,294

)

At 30 September 2025

412,516

NET BOOK VALUE

At 30 September 2025

412,516

At 30 September 2024

453,810

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Other debtors

85,701

559

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Directors' current accounts

31,686

26,792

Accrued expenses

6,462

7,505

38,148

34,297

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

$

$

Shareholder loans

1,608,692

1,466,385

9.	RELATED PARTY DISCLOSURES

At the end of the year, the net amount due to the shareholders is $1,608,692

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Alejandro Vinciguerra Benda and Alejo Vinciguerra Benda.