no need..

I did it for my ensuite..looks okie but I wouldn't be doing it again..

If the splashback will be a notable colour or material, then yes.

because it will need to make sense and visually will enclose the cooking zone.

if it is to be less a feature then no.

I think without over had cabinets there's nothing to frame the very obvious boundary between where a splashback ends and walls begin, so I'd include a shelf at this junction, to try to blend the splashback into the wall with colour matched glass.

having said that, if it's tiled, id always suggest without upper cabinetry to splurge on tiling the entire back wall only! Sides not necessary and the impact of the stand alone rangehood against them is a real standout.

In this case, I would definitely do the sides too - because the window is so near the end, if there is just a small piece of tiling to the left of it, it will look wrong.

@mldesign0401 good question. My friend's plan is to have white subway tiles with dark grey grout

@millersx4 I agree - there will be actual splashing!

I agree with taking tiling around the sides. The bench top appears to meet the door/window architraves at each end, so this will nicely frame the tile edge.

Was reading this older [thread[(https://www.houzz.com.au/discussions/not-happy-with-timber-island-bench-what-can-i-do-dsvw-vd~1212971?n=46) little over a week ago. Has the subways with dark grout. Looks great. Finished photos at end of thread.

I agree, tiling both sides will look more finished. Especially in a small Kitchen, it will fill the space and protect the wall from splashes from the sink area. Good Luck!

It is usually a subjective aesthetic decision but as others have mentioned, with the sink so close to the wall I think it would be practical. However looking closely the architraves don't actually meet the end of your benchtop so you will need to think about tile trim to cap off the end of the subway tiles for a neat finish flush with the benchtop or take the tiles the extra 2cm to the door frame.

Update - my friend has decided to continue the tiles around the walls, and says thanks to all of you for your helpful input.

I will make sure he provides me an after photo next week. :)

Good, I think they will be happy!

Update!

Taking on all your feedback, my friends chose to continue the tiles around the side but only as far as the bench.

They said to say thanks! Hope you like the result!

White shutters or white or dark sunscreen blinds? The latter for practicality in the kitchen, I think.