The kana are adaptable. Quite so!
I mean, how can you have you-on (like in my name)? That does not fit your scheme.
I like the syllable $B$j$g(B,that is to say, ryo (I think it is a ryo, I am not used to this IME). I heard it in a song once and wished out loud I could say Ryo that good. Then I realized I had just said Ryo. And ryo is two kana. Ri and small yo.
Think: no language (except English, Swahili, and maybe Hawaiian) uses the Latin alphabet with no diacriticals. Oh and one form of romanized Japanese, but does that count? Well, my point is, kana are flexible too.
If you really need your theta sound, just declare $B$5!,!"$7!,!"$9!,!"$;!,!"$=!,(B to be pronounced tha, thi, thu, the, tho.
My point is, if a language has a slight difference in phonology from Japanese, it can still use kana. Remember, standard kana can handle about fifteen consonants.
$B!!!!$i$s$^(B $B!z$8$e$&$$$C$A$c$s!z(B
$B!!!_$"$+$M(B
$B!<!<!<!<!<(B PTKA IZGT F SFNNGYGB ZRMSFTB WM
$B!!$"$^$s$1(B NFEGT FM MGYWPRMKA FM F SFNNGYGB IWOG
$B$M$1$"$:!!(B IWKK QGT FT IPQGT ZFXG GHRFK YWJZNM.
$B$i$s$^!!!!(B
$B!<!<!<!<!<(B
$B$$$$$J$:$1(B
>Hiragana (and katakana) assume certain things about the syllabic structure,
>specifically that syllables are of the form [C] V [C], where the trailing
>consonant (if any) must be "n". Pairs of consonants like "st" and "tr"
>within a single syllable aren't supported in kana. Neither are consonants
>like "th" and vowels like "short a" as in "ash."
>
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