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REGISTERED NUMBER: 03671694 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ALPHA MOTORCYCLES LIMITED |

ALPHA MOTORCYCLES LIMITED (REGISTERED NUMBER: 03671694)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ALPHA MOTORCYCLES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr K R Fallows

| Mrs K R Fallows

| Mr J Fallows

| Mr A Fallows

| SECRETARY: | Mr K R Fallows

| REGISTERED OFFICE: | 34-40 High Street

| Wanstead

| London

| E11 2RJ

| REGISTERED NUMBER: | 03671694 (England and Wales)

| ACCOUNTANTS: | THP Limited

| Chartered Accountants

| 34-40 High Street

| Wanstead

| London

| E11 2RJ

ALPHA MOTORCYCLES LIMITED (REGISTERED NUMBER: 03671694)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 50,781 |  | 30,861 |  |

50,781 |  | 30,861 |  |

CURRENT ASSETS

Stocks | 430,238 |  | 404,394 |  |

Debtors | 6 | 26,353 |  | 40,222 |  |

Cash at bank | 288,199 |  | 296,823 |  |

744,790 |  | 741,439 |  |

CREDITORS

Amounts falling due within one year | 7 | 285,757 |  | 286,178 |  |

NET CURRENT ASSETS | 459,033 |  | 455,261 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 509,814 |  | 486,122 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (16,147 | ) | (7,385 | ) |

PROVISIONS FOR LIABILITIES | 11 | (12,645 | ) | (5,285 | ) |

NET ASSETS | 481,022 |  | 473,452 |  |

CAPITAL AND RESERVES

Called up share capital | 150,000 |  | 150,000 |  |

Retained earnings | 331,022 |  | 323,452 |  |

SHAREHOLDERS' FUNDS | 481,022 |  | 473,452 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 19 August 2026 and were signed on its behalf by:

Mr K R Fallows - Director

ALPHA MOTORCYCLES LIMITED (REGISTERED NUMBER: 03671694)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Alpha Motorcycles 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Revenue recognition

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods and services supplied, net of returns, discounts and value added taxes.

| Sales of goods are recognised at the point of sale, which is considered to be the point of delivery and when the significant risks and rewards of the goods have been passed to the customer.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 1999, has been fully amortised 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold property | - | Over the period of the lease

| Plant and machinery | - | 20% on cost

| Motor vehicles | - | 33% on reducing balance

| Computer equipment | - | 20% on cost

| Stocks

| Stock is stated at the lower of cost and selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Stocks are recognised as an expense in the period in which the related revenue is recognized.

| Cost is determined on an average cost basis. Cost includes the purchase price, including taxes and duties, transport and all other costs directly attributable to bringing the stock to its 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.

ALPHA MOTORCYCLES LIMITED (REGISTERED NUMBER: 03671694)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 8 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 61,200 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 61,200 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Short |

| leasehold |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 7,868 |  | 91,079 |  | 28,019 |  | 7,217 |  | 134,183 |  |

| Additions | - |  | 4,272 |  | 31,028 |  | 927 |  | 36,227 |  |

| Disposals | - |  | - |  | (28,019 | ) | - |  | (28,019 | ) |

| At 31 December 2025 | 7,868 |  | 95,351 |  | 31,028 |  | 8,144 |  | 142,391 |  |

| DEPRECIATION

| At 1 January 2025 | 7,868 |  | 69,940 |  | 18,935 |  | 6,579 |  | 103,322 |  |

| Charge for year | - |  | 5,987 |  | 3,602 |  | 382 |  | 9,971 |  |

| Eliminated on disposal | - |  | - |  | (21,683 | ) | - |  | (21,683 | ) |

| At 31 December 2025 | 7,868 |  | 75,927 |  | 854 |  | 6,961 |  | 91,610 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 19,424 |  | 30,174 |  | 1,183 |  | 50,781 |  |

| At 31 December 2024 | - |  | 21,139 |  | 9,084 |  | 638 |  | 30,861 |  |

ALPHA MOTORCYCLES LIMITED (REGISTERED NUMBER: 03671694)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 January 2025 | 28,019 |  |

| Additions | 31,028 |  |

| Disposals | (28,019 | ) |

| At 31 December 2025 | 31,028 |  |

| DEPRECIATION

| At 1 January 2025 | 18,935 |  |

| Charge for year | 3,602 |  |

| Eliminated on disposal | (21,683 | ) |

| At 31 December 2025 | 854 |  |

| NET BOOK VALUE

| At 31 December 2025 | 30,174 |  |

| At 31 December 2024 | 9,084 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 150 |  | 9,594 |  |

| Other debtors | 26,203 |  | 30,628 |  |

26,353 |  | 40,222 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 5,382 |  | 5,928 |  |

| Trade creditors | 201,325 |  | 197,737 |  |

| Taxation and social security | 32,923 |  | 40,533 |  |

| Other creditors | 46,127 |  | 41,980 |  |

285,757 |  | 286,178 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 16,147 |  | 1,482 |  |

| Other creditors | - |  | 5,903 |  |

16,147 |  | 7,385 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 5,382 |  | 5,928 |  |

| Between one and five years | 16,147 |  | 1,482 |  |

21,529 |  | 7,410 |  |

ALPHA MOTORCYCLES LIMITED (REGISTERED NUMBER: 03671694)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 30,000 |  | 30,000 |  |

| Between one and five years | 90,000 |  | 120,000 |  |

120,000 |  | 150,000 |  |

| The above lease relates to the company's business premises.

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 21,529 |  | 7,410 |  |

| Other creditors | 5,903 |  | 13,774 |  |

27,432 |  | 21,184 |  |

| The hire purchase contracts and other creditors are secured against the fixed assets to which they relate.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 12,645 |  | 5,285 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 5,285 |  |

| Provided during year | 7,360 |  |

| Balance at 31 December 2025 | 12,645 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mr K R Fallows

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 3,434 |  | 6,917 |  |

| Amounts repaid | (3,434 | ) | (6,917 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Mrs K R Fallows

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 686 |  | 1,383 |  |

| Amounts repaid | (686 | ) | (1,383 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

ALPHA MOTORCYCLES LIMITED (REGISTERED NUMBER: 03671694)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Mr A Fallows

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 5,000 |  | 3,750 |  |

| Amounts repaid | (5,000 | ) | (3,750 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Mr J Fallows

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 5,000 |  | 3,750 |  |

| Amounts repaid | (5,000 | ) | (3,750 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The loans were interest free and repaid during the year.