REGISTERED NUMBER: 03710685 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LONA (U.K.) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A Shamash

Miss N K Shamash

REGISTERED OFFICE:

415 Centennial Park

Centennial Avenue

Elstree

Hertfordshire

WD6 3TN

REGISTERED NUMBER:

03710685 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

869 High Road

London

N12 8QA

FIXED ASSETS

Tangible assets

4

6,726

7,611

Investments

5

191,983

191,983

198,709

199,594

CURRENT ASSETS

Stocks

6

368,116

352,913

Debtors

7

282,116

648,878

Cash at bank and in hand

371,856

32,534

1,022,088

1,034,325

CREDITORS

Amounts falling due within one year

8

453,578

677,633

NET CURRENT ASSETS

568,510

356,692

TOTAL ASSETS LESS CURRENT LIABILITIES

767,219

556,286

CAPITAL AND RESERVES

Called up share capital

468

468

Share premium

191,555

191,555

Capital redemption reserve

960

960

Retained earnings

574,236

363,303

SHAREHOLDERS' FUNDS

767,219

556,286

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr A Shamash - Director

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 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

31,047

21,284

52,331

Additions

1,092

-

1,092

At 31 March 2026

32,139

21,284

53,423

DEPRECIATION

At 1 April 2025

25,229

19,491

44,720

Charge for year

1,382

595

1,977

At 31 March 2026

26,611

20,086

46,697

NET BOOK VALUE

At 31 March 2026

5,528

1,198

6,726

At 31 March 2025

5,818

1,793

7,611

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

191,983

NET BOOK VALUE

At 31 March 2026

191,983

At 31 March 2025

191,983

6.

STOCKS

2026

2025

£

£

Stocks

368,116

352,913

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

206,464

193,551

Amounts owed by group undertakings

-

409,972

Other debtors

75,652

45,355

282,116

648,878

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

103,140

10,915

Amounts owed to group undertakings

71,526

10,000

Taxation and social security

182,903

186,170

Other creditors

96,009

470,548

453,578

677,633

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY