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Registered number: 14736753 SIR LEONARD INC LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
SIR LEONARD INC LIMITED COMPANY INFORMATION
Directors | D M B Macmillan
| R&H Trust Co (UK) Limited
Registered number | 14736753
Registered office | Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| United Kingdom
| EC4A 3AQ
Accountants | Rawlinson & Hunter LLP
| Chartered Accountants
| Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
SIR LEONARD INC LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 5
SIR LEONARD INC LIMITED REGISTERED NUMBER: 14736753 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | $ |  | $
Fixed assets |  |  |  |  |
Investments | 4 |  | 850,002 |  | 500,000
|  |  | 850,002 |  | 500,000
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 1,828 |  | 406 |
|  | 1,828 |  | 406 |
Creditors: amounts falling due within one year | 6 | (879,528) |  | (517,108) |
Net current liabilities |  |  | (877,700) |  | (516,702)
Total assets less current liabilities |  |  | (27,698) |  | (16,702)
Net liabilities |  |  | (27,698) |  | (16,702)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 210 |  | 121
Profit and loss account |  |  | (27,908) |  | (16,823)
|  |  | (27,698) |  | (16,702)
Page 1
SIR LEONARD INC LIMITED REGISTERED NUMBER: 14736753 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D M B Macmillan
Director
Date: 27 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
SIR LEONARD INC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Sir Leonard INC Limited ("the company") is a private company, limited by shares, incoporated in England and Wales with registration number of 14736753. The registered office is Eighth Floor, 6 New Street Square, New Fetter Lane, London, United Kingdom, EC4A 3AQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company expects the continued support of its shareholders, who have confirmed they will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is USD. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
SIR LEONARD INC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Unlisted investments
|  | $
| Cost |
| At 1 April 2024 | 500,000
| Additions | 350,002
| At 31 March 2025 | 850,002
Page 4
SIR LEONARD INC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | $ | $
| Cash at bank and in hand | 1,828 | 406
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | $ | $
| Trade creditors | 2,901 | -
| Other creditors | 866,957 | 503,624
| Accruals and deferred income | 9,670 | 13,484
|  | 879,528 | 517,108
| Other creditors are loans from the shareholders of this company. They are interest free and repayable on demand, although they all have given their undertakings not to request repayment for at least 12 months after the signing of these accounts.
7. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | $ | $
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 1,828 | 406
| Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | $ | $
|  | Allotted, called up and fully paid |  |
|  | 170 (2024 - 100 ) Ordinary shares of £1 each | 210 | 121
During the year, 70 ordinary shares were issued at a par value of £1.
Page 5