Anyway, you should understand the difference between an asset and an expense first.

An asset should have future economic benefits to the entity, and the entity should bear risks and rewards from having the asset on the balance sheet. For capital expenditure, they are normally recorded as an asset first, and its value is decreased systematically by depreciation or impairment (both are expenses).

So, you should ask yourself first whether the motor and the tyres have future economic benefits or not. Does the entity have a risk of damage so that it has to insure/repair/maintain? Does the entity receives economic benefits from using the motor and the tyres after the balance sheet date?

The answers to all questions seem to be yes (motors and tyres should have more than one year of economic life unless the accounting cycle of the firm in questino is much longer).