Alpha Trading Company
                    Balance Sheet as of December 31, 2026
=============================================================================
ASSETS
Non-Current Assets:                                Cost     Accum. Depr.   NBV
  Freehold Land & Buildings                     $120,000      $      0  $120,000
  Plant and Machinery                             45,000       (15,000)   30,000
  Office Equipment                                18,000        (4,500)   13,500
                                                --------      --------  --------
Total Non-Current Assets                         183,000       (19,500)  163,500

Current Assets:
  Inventory (Valued at lower of cost/NRV)        22,000
  Accounts Receivable                     14,500
  Less: Allowance for Doubtful Accounts    (450)  14,050
  Prepaid Insurance                               2,500
  Cash at Bank and In Hand                       11,350
                                                --------
Total Current Assets                                                      49,900
                                                                        --------
TOTAL ASSETS                                                            $213,400
=============================================================================

EQUITY AND LIABILITIES
Owner's Capital (Financed By):
  Opening Capital Balance (Jan 1, 2026)                                 $145,000
  Add: Net Profit for the Year                                            46,500
  Less: Owner's Personal Drawings                                       (12,000)
                                                                        --------
Total Closing Capital / Equity                                           179,500

Non-Current Liabilities:
  8% Long-Term Bank Mortgage                                              20,000

Current Liabilities:
  Accounts Payable Control                        11,200
  Accrued Electricity Expense                      1,200
  Bank Overdraft                                   1,500
                                                --------
Total Current Liabilities                                                 13,900
                                                                        --------
TOTAL EQUITY AND LIABILITIES                                            $213,400
=============================================================================