X-SIGHTS LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 05118096

X-SIGHTS LIMITED

Unaudited Financial Statements

31 May 2026

X-SIGHTS LIMITED

Financial Statements

Year ended 31 May 2026

Contents	Page

Director's report	1

Report to the director on the preparation of the unaudited statutory financial statements	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	5

X-SIGHTS LIMITED

Director's Report

Year ended 31 May 2026

The director presents her report and the unaudited financial statements of the company for the year ended 31 May 2026 .

Director

The director who served the company during the year was as follows:

C Penn

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 27 July 2026 and signed on behalf of the board by:

C Penn
Director

Registered office:

The Accounting Centre Limited

First Floor,736 High Road

North Finchley

London

N12 9QD

X-SIGHTS LIMITED

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of X-SIGHTS LIMITED

Year ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of X-SIGHTS LIMITED for the year ended 31 December 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of X-SIGHTS LIMITED, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of X-SIGHTS LIMITED and state those matters that we have agreed to state to you, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than X-SIGHTS LIMITED and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that X-SIGHTS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of X-SIGHTS LIMITED. You consider that X-SIGHTS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of X-SIGHTS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

THE ACCOUNTING CENTRE LTD

First Floor 736 High Road North Finchley London N12 9QD

27 July 2026

X-SIGHTS LIMITED

Statement of Income and Retained Earnings

Year ended 31 May 2026

	2026	2025
Note	£	£
Turnover	2,493	4,533

Cost of sales	–	3,438
	-------	-------
Gross profit	2,493	1,095

Administrative expenses	1,239	1,268
	-------	-------
Operating profit/(loss)	1,254	( 173)

Interest payable and similar expenses	5	27	–
		-------	-------
Profit/(loss) before taxation		1,227	( 173)

Tax on profit/(loss)	200	–
	-------	----
Profit/(loss) for the financial year and total comprehensive income	1,027	( 173)
	-------	----

Retained earnings at the start of the year	3,695	3,868
	-------	-------
Retained earnings at the end of the year	4,722	3,695
	-------	-------

All the activities of the company are from continuing operations.

X-SIGHTS LIMITED

Statement of Financial Position

31 May 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	6	5,758	20,000
Cash at bank and in hand		72	212
		-------	--------
		5,830	20,212

Creditors: amounts falling due within one year	7	1,008		16,417
		-------		--------
Net current assets			4,822	3,795
			-------	-------
Total assets less current liabilities			4,822	3,795
			-------	-------
Net assets			4,822	3,795
			-------	-------

Capital and reserves

Called up share capital		100	100
Profit and loss account	8	4,722	3,695
		-------	-------
Shareholders funds		4,822	3,795
		-------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

C Penn
Director

Company registration number: 05118096

X-SIGHTS LIMITED

Notes to the Financial Statements

Year ended 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Accounting Centre Limited, First Floor,736 High Road, North Finchley, London, N12 9QD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Interest payable and similar expenses

	2026	2025
	£	£
Other interest payable and similar charges	27	–
	----	----

6. Debtors

	2026	2025
	£	£
Trade debtors	5,758	20,000
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	800	792
Corporation tax	200	–
Director loan accounts	8	15,625
	-------	--------
	1,008	16,417
	-------	--------

8. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

9. Director's advances, credits and guarantees

Directors' loan account is shown within note 7.

10. Controlling party

The company was under the control of its director throughout the reporting year.