Hikaru Ona Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13572809

		31 March 2026		31 August 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		30,029

			-		30,029
CURRENT ASSETS
Stocks	5	-		7,781
Debtors	6	-		3,738
Cash at bank and in hand		-		1,422

		-		12,941
Creditors: Amounts Falling Due Within One Year	7	(56,085 )		(33,239 )

NET CURRENT ASSETS (LIABILITIES)			(56,085 )		(20,298 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(56,085 )		9,731

Creditors: Amounts Falling Due After More Than One Year	8		-		(53,194 )

NET LIABILITIES			(56,085 )		(43,463 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(56,185 )		(43,563 )

SHAREHOLDERS' FUNDS			(56,085)		(43,463)

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Hikaru Ona Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Oyun Sukhbaatar

Director

14/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hikaru Ona Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13572809 . The registered office is 486 Roman Road, London, E3 5LU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10 Years SLM
Plant & Machinery	10% SLM

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 September 2025	38,121	20,339	58,460

As at 31 March 2026	38,121	20,339	58,460

Depreciation
As at 1 September 2025	14,732	13,699	28,431

...CONTINUED

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Hikaru Ona Ltd

Notes to the Financial Statements (continued)

For the Period 1 September 2025 to 31 March 2026

Provided during the period	1,906	1,648	3,554
Disposals	-	4,992	4,992
Transfers	21,483	-	21,483

As at 31 March 2026	38,121	20,339	58,460

Net Book Value
As at 31 March 2026	-	-	-

As at 1 September 2025	23,389	6,640	30,029

5. Stocks

	31 March 2026	31 August 2025
	£	£
Materials	-	7,781

6. Debtors

	31 March 2026	31 August 2025
	£	£
Due within one year
Trade debtors	-	3,521
VAT	-	217

	-	3,738

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 August 2025
	£	£
Trade creditors	-	1,064
Bank loans and overdrafts	-	2,198
Other taxes and social security	-	68
Pension Payable	-	49
Accruals and deferred income	-	210
Director's loan account	56,085	29,650

	56,085	33,239

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 August 2025
	£	£
Directors loan account	-	53,194

The above Director's loan to Hikaru Ona Ltd (the company) is unsecured, interest free and subordinated to the debts of the company generally. Accordingly, no amounts (whether in respect of principal or interest or otherwise) shall be payable by the Borrower (the company) unless and until all other creditors of the Borrower have been paid or provided for in full.

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Hikaru Ona Ltd

Notes to the Financial Statements (continued)

For the Period 1 September 2025 to 31 March 2026

9. Share Capital

	31 March 2026	31 August 2025
	£	£
Allotted, Called up and fully paid	100	100

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