Company registration number: 10628257
Annual report and unaudited financial statements
for the year ended 28 February 2026
for
Second Eye Cctv Ltd
Pages for filing with the Registrar
Company registration number: 10628257
Second Eye Cctv Ltd
Balance sheet
as at 28 February 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 - 7,761
- 7,761
Current assets
Debtors - 23
Cash at bank and in hand 4,160 2,004
4,160 2,027
Creditors: amounts falling due within one year
5 (21,577) (6,911)
Net current liabilities (17,417) (4,884)
Total assets less current liabilities (17,417) 2,877
Creditors: Amounts falling due after more than one year
6 (683) (14,101)
NET LIABILITIES (18,100) (11,224)
Capital and reserves
Called up share capital 1 1
Profit and loss account (18,101) (11,225)
TOTAL EQUITY (18,100) (11,224)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10628257
Second Eye Cctv Ltd
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Boroomand Shirazi, Director
29 June 2026
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Second Eye Cctv Ltd
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
Second Eye Cctv Ltd is a private company registered in England and Wales. Its registered number is 10628257. The company is limited by shares. Its registered office is 77a Alexandra Road, Manchester, M16 7HA. Its principal place of business is ********.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Plant and machinery etc.:
Plant and Machinery - 20% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Second Eye Cctv Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
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.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 March 2025 30,804
At 28 February 2026 30,804
Depreciation
At 1 March 2025 23,043
Charge for year 7,761
At 28 February 2026 30,804
Net book value
At 28 February 2026 -
At 28 February 2025 7,761
Cost or valuation at 28 February 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2025 -
Cost 30,804
30,804
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Second Eye Cctv Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
4 Tangible fixed assets - continued
If ENTER REVALUED CLASS had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost - 30,804
Accumulated depreciation 30,804 23,043
5 Creditors: amounts falling due within one year
2026 2025
£ £
Amounts owed to directors 21,577 6,634
Other creditors - 277
21,577 6,911
6 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 683 (1,045)
Other loans - 2,247
Hire purchase and finance leases - 12,899
683 14,101
7 Advances, credit and guarantees granted to the director
The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025.
2026 2025
£ £
Balance outstanding at start of year - 5,484
Amounts advanced - 1,149
Balance outstanding at end of year - 6,633
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Second Eye Cctv Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
7 Advances, credit and guarantees granted to the director - continued
2026 2025
£ £
Mohammad Reza Boroomand Shirazi
Balance outstanding at start of year 6,634 -
Amounts advanced 14,943 -
Balance outstanding at end of year 21,577 -
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