These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Seckloe 270 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4, Gravelly Industrial Estate, Birmingham, B24 8HZ.

The financial statements have been prepared for the 14-month period ending 31 December 2025. The comparative financial statements were prepared for the 12-month period ending 31 October 2024.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Seebeck 136 Limited. These consolidated financial statements are available from its registered office, Unit 4 Gravelly Industrial Estate, Birmingham, United Kingdom, B24 8HZ.

The Company relies on continued financial support from its fellow group undertakings to enable it to continue operating and meet its liabilities as they fall due. Such financial support is confirmed by the group undertakings and management therefore consider it appropriate to prepare the financial statements on a going concern basis.true

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

Audit fees relating to the Company are borne by the trading subsidiary, Birmingham Optical Group Limited.

The average monthly number of persons (including directors) employed by the company during the period was:

There were no employees in the current or preceding year, other than directors. The directors are directors of other group companies and their services do not occupy a significant amount of time. As such, directors have no received any remuneration for their services to the Company in the current or prior period.

Details of the company's subsidiaries at 31 December 2025 are as follows:

Amounts owed to group undertakings are interest-free, unsecured and payable on demand.

Other borrowings is share capital treated as debt. These shares represent 171,420 preference shares of £1 each in the capital of Seckloe 270 Limited. The holders of these shares were dissolved in 2007 and 2009 meaning the shares have been passed bona vacantia to the Crown.

The Ordinary A and Ordinary B shares have attached to them full voting, dividend and capital distribution rights; they do not confer any rights of redemption.

The Preference shares have attached to them capital distribution rights and rights of redemption, but no dividend or voting rights.

The share premium account includes premium received on issue of share capital, net of share issue costs.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Under the terms of a loan agreement, a lender agreed to advance monies to the trading subsidiary, Birmingham Optical Group Limited, on condition that the Company will execute and deliver to the Borrower a debenture to secure the payment of secured liabilities. At 31 December, the secured liabilities totalled £Nil (2024: £3,792,304).

The Company's immediate parent undertaking is Seebeck 136 Limited, a company registered in England and Wales.

CC Focus Parent, L.P., a company registered in Delaware, United States of America, is the ultimate parent undertaking.

The smallest and largest group in the UK in which this company is consolidated is Seebeck 136 Limited. Copies of the consolidated financial statements, which include this company, are available from Companies House, Cardiff, CF14 3UZ

There is a fixed and floating charge over the trade and assets of the company held by CC AEC Co-Invest LP.

There is a fixed and floating charge over the trade and assets of the company held by UBS AG, Stamford Branch.