REGISTERED NUMBER: 04480210 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EYE WATCH SECURITY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs P H Bolton

REGISTERED OFFICE:

155a Moorwell Road

Bottesford

Scunthorpe

North Lincolnshire

DN17 2SX

REGISTERED NUMBER:

04480210 (England and Wales)

FIXED ASSETS

Tangible assets

4

189,618

209,065

Investments

5

20,000

-

209,618

209,065

CURRENT ASSETS

Stocks

54,750

35,500

Debtors

6

130,433

134,766

Cash at bank and in hand

182,727

254,079

367,910

424,345

CREDITORS

Amounts falling due within one year

7

195,225

197,793

NET CURRENT ASSETS

172,685

226,552

TOTAL ASSETS LESS CURRENT LIABILITIES

382,303

435,617

CREDITORS

Amounts falling due after more than one year

8

(82,473

)

(96,191

)

PROVISIONS FOR LIABILITIES

(1,074

)

(7,033

)

NET ASSETS

298,756

332,393

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

298,656

332,293

SHAREHOLDERS' FUNDS

298,756

332,393

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 director acknowledges her 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 director and authorised for issue on 27 May 2026 and were signed by:

Mrs P H Bolton - Director

1.	STATUTORY INFORMATION

Eye Watch Security 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.

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be recognised.

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions have been satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of turnover can be reliably measured;

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Turnover represents net invoiced sales of goods and security services, excluding Value Added Tax.

Turnover is recognised on the despatch of goods and on the completion of security services carried out.

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method.

Depreciation is provided at the following annual rates:

Freehold property - 2%

Improvements to property - 10%

Plant and machinery - 15%

Fixtures and fittings - 15%

Motor vehicles - 25%

The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

Cost is based on the cost of the purchase on a first in, first out basis and includes all direct costs in bringing the items of stock to their present condition and location.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell. Any impairment loss is recognised immediately in profit or loss.

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.

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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 January 2025

157,820

28,158

63,462

Additions

-

2,500

-

At 31 December 2025

157,820

30,658

63,462

DEPRECIATION

At 1 January 2025

17,623

8,996

44,500

Charge for year

3,157

2,815

4,382

At 31 December 2025

20,780

11,811

48,882

NET BOOK VALUE

At 31 December 2025

137,040

18,847

14,580

At 31 December 2024

140,197

19,162

18,962

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

28,288

84,020

20,402

382,150

Additions

-

1,500

-

4,000

At 31 December 2025

28,288

85,520

20,402

386,150

DEPRECIATION

At 1 January 2025

17,911

66,210

17,845

173,085

Charge for year

3,129

9,164

800

23,447

At 31 December 2025

21,040

75,374

18,645

196,532

NET BOOK VALUE

At 31 December 2025

7,248

10,146

1,757

189,618

At 31 December 2024

10,377

17,810

2,557

209,065

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

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

25,495

DEPRECIATION

At 1 January 2025

14,341

Charge for year

6,374

At 31 December 2025

20,715

NET BOOK VALUE

At 31 December 2025

4,780

At 31 December 2024

11,154

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

20,000

At 31 December 2025

20,000

NET BOOK VALUE

At 31 December 2025

20,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

117,627

111,398

Other debtors

12,806

23,368

130,433

134,766

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,606

7,565

Hire purchase contracts

6,071

6,757

Trade creditors

34,104

35,843

Taxation and social security

102,050

106,577

Other creditors

45,394

41,051

195,225

197,793

Included in other creditors is an amount of £450 (2024 - £143) payable to the directors.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

82,473

90,120

Hire purchase contracts

-

6,071

82,473

96,191

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

52,049

59,860

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

90,079

97,685

Hire purchase contracts

6,071

12,828

96,150

110,513

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, a dividend of £102,000 was voted to the shareholders, Mr DR and Mrs PH Bolton on 30 November 2025. (2024 - £36,975 was paid to the director, Mr D R Bolton).