Company: SSEA
Filing Date: 2025-03-05
Form Type: DRS
Source: 0001829126-25-001469
Chunk: 261

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-03-05
Form: DRS
Chunk 261
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 included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Audit Alliance LLP

We have served as the Company’s auditor since 2024

Singapore

March 4, 2025

<div align='center'>F-2

STARRY SEA ACQUISITION CORP

BALANCE SHEET

AS OF DECEMBER 31, 2024</div>

| Assets                                                                                                           
 Non-current Asset                                                                                                |     |   |         |   |
|:-----------------------------------------------------------------------------------------------------------------|:----|:--|--------:|:--|
| Deferred offering costs                                                                                          |     | $ |  25,000 |   |
| Total Non-current Asset                                                                                          |     |   |  25,000 |   |
| Total Asset                                                                                                      |     | $ |  25,000 |   |
| Liabilities and Shareholders’ Deficit                                                                            |     |   |         |   |
| Current Liabilities                                                                                              |     |   |         |   |
| Accrued expenses                                                                                                 |     | $ |  25,000 |   |
| Promissory Note - related party                                                                                  |     |   |   6,974 |   |
| Total Current Liabilities                                                                                        |     |   |  31,974 |   |
| Total Liabilities                                                                                                |     | $ |  31,974 |   |
| Commitments and Contingencies – (see Note 6)                                                                     |     |   |         |   |
| Shareholders’ Deficit                                                                                            |     |   |         |   |
| Ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 1,437,500 shares issued and outstanding(1)(2) |     |   |     144 |   |
| Additional paid-in capital                                                                                       |     |   |  24,856 |   |
| Subscription receivable                                                                                          |     |   | (25,000 | ) |
| Accumulated deficit                                                                                              |     |   |  (6,974 | ) |
| Total Shareholders’ Deficit                                                                                      |     |   |  (6,974 | ) |
| Total Liabilities and Shareholders’ Deficit                                                                      |     | $ |  25,000 |   |

| (1) | Includes an aggregate of up to