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REGISTERED NUMBER: 10762494 (England and Wales)

Sightmill Ltd

Unaudited Financial Statements for the Year Ended 31 May 2025

| Sightmill Ltd (Registered number: 10762494) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Sightmill Ltd |

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | Mr S M H Collin

| REGISTERED OFFICE: | 20-22 Wenlock Road

| London

| N1 7GU

| REGISTERED NUMBER: | 10762494 (England and Wales)

| ACCOUNTANTS: | Swindells LLP

| Chartered Accountants

| Atlantic House

| 8 Bell Lane

| Bellbrook Industrial Estate

| Uckfield

| East Sussex

| TN22 1QL

| Sightmill Ltd (Registered number: 10762494) |

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 39,482 |  | 31,308 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 197 |  |

Cash at bank | 4,326 |  | 7,984 |  |

4,326 |  | 8,181 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 6 | 93,970 |  | 99,807 |  |

NET CURRENT LIABILITIES | (89,644 | ) | (91,626 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (50,162 | ) | (60,318 | ) |

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | 7 | - |  | 1,000 |  |

NET LIABILITIES | (50,162 | ) | (61,318 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Share premium | 50,000 |  | 50,000 |  |

Retained earnings | (100,163 | ) | (111,319 | ) |

SHAREHOLDERS' FUNDS | (50,162 | ) | (61,318 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Sightmill Ltd (Registered number: 10762494) |

Balance Sheet - continued

31 May 2025

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.

The financial statements were approved by the director and authorised for issue on 24 February 2026 and were signed by:

Mr S M H Collin - Director

| Sightmill Ltd (Registered number: 10762494) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Sightmill Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover represents revenue from commercial transactions under which the company supplies customers the goods and services that it is in business to provide and it is recognised when it obtains, through performance under contract, the right to consideration for these goods and services.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| Taxation

| Taxation for the year comprises current and deferred tax. 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 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.

| Sightmill Ltd (Registered number: 10762494) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The director has assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. This assessment has been required in light of the deficit in net assets. The director has indicated his willingness to continue to support the company for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 June 2024 | 38,875 |  |

| Additions | 13,402 |  |

| At 31 May 2025 | 52,277 |  |

| AMORTISATION

| At 1 June 2024 | 7,567 |  |

| Charge for year | 5,228 |  |

| At 31 May 2025 | 12,795 |  |

| NET BOOK VALUE

| At 31 May 2025 | 39,482 |  |

| At 31 May 2024 | 31,308 |  |

| Sightmill Ltd (Registered number: 10762494) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 197 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,000 |  | 1,000 |  |

| Other creditors | 92,970 |  | 98,807 |  |

93,970 |  | 99,807 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 1,000 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal |  |  | 2024 |  |  | 2023 |

|  | value: |  |  | £ |  |  | £ |

| 125,000 |  | Ordinary |  | £0.00001 |  |  | 1 |  |  | 1 |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed the director £73,449 (2024 - £77,449). This loan is unsecured, interest free and repayable on demand.