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.

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.