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Registered Number: 14731205
England and Wales
ONA CO., LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

ONA CO., LTD Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

ONA CO., LTD Accountants' Report For the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ONA CO., LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of ONA CO., LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of ONA CO., LTD and state those matters that we have agreed to state to the Board of Directors of ONA CO., LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ONA CO., LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ONA CO., LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ONA CO., LTD . You consider that ONA CO., LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of ONA CO., LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... M Ahmed & Co Accountants Ltd Chartered Accountants 83 Park Road Nottingham NG9 4DE 05 June 2026 1

ONA CO., LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,111 |  | 1,482
|  | 1,111 |  | 1,482
Current assets |  |  |
Stocks |  | 600 |  | 600
Cash at bank and in hand |  | 260 |  | 274
|  | 860 |  | 874
Creditors: amount falling due within one year |  | (129,885) |  | (91,131)
Net current assets |  | (129,025) |  | (90,257)
Total assets less current liabilities |  | (127,914) |  | (88,775)
Net assets |  | (127,914) |  | (88,775)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (128,014) |  | (88,875)
Shareholders' funds |  | (127,914) |  | (88,775)
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 05 June 2026 and were signed on its behalf by:
------------------------------- Yuen Wun Eunice LAM Director
2

ONA CO., LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information ONA CO., LTD is a private company, limited by shares, registered in England and Wales, registration number 14731205, registration address Ground Floor Studio, Unit A, 117 Wallis Road, London, E9 5LN.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements. 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 Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 3).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 April 2025 | 1,800 |  | 835 |  | 2,635
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 March 2026 | 1,800 |  | 835 |  | 2,635
Depreciation
At 01 April 2025 | 788 |  | 365 |  | 1,153
Charge for year | 253 |  | 118 |  | 371
On disposals | - |  | - |  | -
At 31 March 2026 | 1,041 |  | 483 |  | 1,524
Net book values
Closing balance as at 31 March 2026 | 759 |  | 352 |  | 1,111
Opening balance as at 01 April 2025 | 1,012 |  | 470 |  | 1,482
3