SIGHT ACTION LTD

• ⚠

  Annual accounts overdue

  Due 2026-03-31.

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +4.7%

  £602,461 → £630,942

• Cash

  +129.8%

  £26,674 → £61,291

• Net assets

  -17.8%

  £643,096 → £528,579

• Employees

  -42.1%

  38 → 22

• Wages

  -43.3%

  £642,641 → £364,683

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. SIGHT ACTION LTD 2023-11-22 → present
2. HIGHLAND AND ISLANDS SOCIETY FOR BLIND PEOPLE 2009-01-15 → 2023-11-22
3. HIGHLAND SOCIETY FOR BLIND PEOPLE 2001-06-20 → 2009-01-15

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Frame Kennedy Ltd

Audit opinion

Qualified

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the trustees' (who are also the directors of the charitable company for company law purposes) use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group or parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. SIGHT ACTION LTD · parent
   1. Highland BlindCraft
   2. Sight Action Sensory Services Limited

Significant events

• “Sight Action Sensory Services Limited appointed a liquidator on 28 March 2024 and is in the process of being wound up.”
• “As part of a rebranding exercise, a special resolution was passed by the charity's Board of trustees on 10 August 2023 to change the name of Highlands and Islands Society for Blind People to Sight Action Ltd.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.