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REGISTERED NUMBER: 03710685 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LONA (U.K.) LIMITED

LONA (U.K.) LIMITED (REGISTERED NUMBER: 03710685)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


LONA (U.K.) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mr A Shamash





REGISTERED OFFICE: 415 Centennial Park
Centennial Avenue
Elstree
Hertfordshire
WD6 3TN





REGISTERED NUMBER: 03710685 (England and Wales)





ACCOUNTANTS: EA
Chartered Accountants
869 High Road
London
N12 8QA

LONA (U.K.) LIMITED (REGISTERED NUMBER: 03710685)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,611 9,958
Investments 5 191,983 191,983
199,594 201,941

CURRENT ASSETS
Stocks 6 352,913 413,897
Debtors 7 648,878 655,537
Cash at bank and in hand 32,534 427,470
1,034,325 1,496,904
CREDITORS
Amounts falling due within one year 8 677,633 263,797
NET CURRENT ASSETS 356,692 1,233,107
TOTAL ASSETS LESS CURRENT
LIABILITIES

556,286

1,435,048

CAPITAL AND RESERVES
Called up share capital 468 1,428
Share premium 191,555 191,555
Capital redemption reserve 960 -
Retained earnings 363,303 1,242,065
SHAREHOLDERS' FUNDS 556,286 1,435,048

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2025 and were signed by:





Mr A Shamash - Director


LONA (U.K.) LIMITED (REGISTERED NUMBER: 03710685)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Lona (U.K.) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33.33% on reducing balance

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in the year are translated at the rate ruling at the transaction date. Exchange differences are taken into account in arriving at the operating result.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

LONA (U.K.) LIMITED (REGISTERED NUMBER: 03710685)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 31,047 21,284 52,331
DEPRECIATION
At 1 April 2024 23,775 18,598 42,373
Charge for year 1,454 893 2,347
At 31 March 2025 25,229 19,491 44,720
NET BOOK VALUE
At 31 March 2025 5,818 1,793 7,611
At 31 March 2024 7,272 2,686 9,958

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 191,983
NET BOOK VALUE
At 31 March 2025 191,983
At 31 March 2024 191,983

6. STOCKS
2025 2024
£    £   
Stocks 352,913 413,897

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 193,551 51,697
Amounts owed by group undertakings 409,972 518,953
Other debtors 45,355 84,887
648,878 655,537

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 10,915 31,874
Amounts owed to group undertakings 10,000 -
Taxation and social security 186,170 56,868
Other creditors 470,548 175,055
677,633 263,797

LONA (U.K.) LIMITED (REGISTERED NUMBER: 03710685)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. RELATED PARTY DISCLOSURES

During the period under review, the company sold goods and provision of other services amounting to £482,578 (2024:£518,953) to its subsidiary company, Rich Imperial Limited. The company also charged a management fee of £195,000 (2024: £135,000) to the subsidiary company. These transactions were held at an arms length basis.

10. ULTIMATE CONTROLLING PARTY

During the period under review, the company was not under the control of any one individual.