OHN International Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10345656 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

OHN INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Pravir Singh Vohra

Ms Mita Vohra

REGISTERED OFFICE:

1 Doughty Street

London

WC1N 2PH

REGISTERED NUMBER:

10345656 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

1

CURRENT ASSETS

Stocks

306,726

Debtors

6

229,958

134,258

Cash at bank

17,264

553,948

458,248

CREDITORS

Amounts falling due within one year

7

133,232

131,232

NET CURRENT ASSETS

420,716

327,016

TOTAL ASSETS LESS CURRENT LIABILITIES

420,717

327,017

CREDITORS

Amounts falling due after more than one year

8

447,726

NET LIABILITIES

(27,009

)

(120,709

)

CAPITAL AND RESERVES

Called up share capital

9

350,000

Retained earnings

(377,009

)

(470,709

)

SHAREHOLDERS' FUNDS

(27,009

)

(120,709

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 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 23rd September 2026 and were signed on its behalf by:

Ms Mita Vohra - Director

1.	STATUTORY INFORMATION

OHN International ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 10345656 and registered office address is 1 Doughty Street, London, WC1N 2PH.

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.

The validity of the going concern basis under which these financial statements are prepared depends upon the continued support from the directors and shareholders. The directors have provided an interest free unsecured loan of £447,726 (2023: £422,568) at the balance sheet date to the company and continue to provide financial support for the continuation of the business. For this reason, the director continues to adopt the going concern basis in preparing the financial statements.

Website design

The intangible asset is being amortized evenly over its estimated useful life of 3 years.

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 cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st October 2024

and 30th September 2025

5,000

AMORTISATION

At 1st October 2024

and 30th September 2025

5,000

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

and 30th September 2025

77,930

DEPRECIATION

At 1st October 2024

and 30th September 2025

77,929

NET BOOK VALUE

At 30th September 2025

1

At 30th September 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

227,816

132,116

Other debtors

2,142

229,958

134,258

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

129,218

Taxation and social security

(1,027

)

(1,027

)

Other creditors

5,041

3,041

133,232

131,232

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other creditors

447,726

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

350,000

Share capital 1

1

350,000

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms Mita Vohra.