Company: SSEA
Filing Date: 2025-07-07
Form Type: S-1/A
Source: 0001829126-25-004904
Chunk: 279

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-07-07
Form: S-1/A
Chunk 279
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 error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also 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</div>

|                                                                                                                  |     | As of      
 March 31,  
 2025       |         |   |     | December 31, 
 2024         |         |   |
|:-----------------------------------------------------------------------------------------------------------------|:----|:-----------|--------:|:--|:----|:-------------|--------:|:--|
|                                                                                                                  |     | -Unaudited |         |   |     | -Audited     |         |   |
| Assets                                                                                                           |     |            |         |   |     |              |         |   |
| Non-current Asset                                                                                                |     |            |         |   |     |              |         |   |
| Deferred offering costs                                                                                          |     | $          | 279,140 |   |     | $            |  25,000 |   |
| Total Non-current Asset                                                                                          |     |            | 279,140 |   |     |              |  25,000 |   |
| Total Asset                                                                                                      |     | $          | 279,140 |   |     | $            |  25,000 |   |
| Liabilities and Shareholders’ Equity                                                                             |     |            |         |   |     |              |         |   |
| Current Liabilities                                                                                              |     |            |         |   |     |              |         |   |
| Accrued expenses                                                                                                 |     |            |       - |   |     |              |  25,000 |   |
| Promissory Note - related party                                                                                  |     |            | 346,618 |   |     |              |   6,974 |   |
| Total Current Liabilities                                                                                        |     | $          | 346,618 |   |     | $            |  31,974 |   |
| Commitments and Contingencies