REGISTERED NUMBER: 15088279 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LIONSOUL GLOBAL HOLDINGS LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

Mr M Godunov

Secretary:

Vistra Cosec Limited

Registered office:

Moor Place

1 Fore Street Avenue, Office 3-156

London

EC2Y 9DT

Registered number:

15088279 (England and Wales)

FIXED ASSETS

Investments

4

90,654

90,654

CURRENT ASSETS

Debtors

5

1,167,894

1,000

Cash at bank

8,339

10,887

1,176,233

11,887

CREDITORS

Amounts falling due within one year

6

(1,245,349

)

(1,000

)

NET CURRENT (LIABILITIES)/ASSETS

(69,116

)

10,887

TOTAL ASSETS LESS CURRENT LIABILITIES

21,538

101,541

CREDITORS

Amounts falling due after more than one year

7

-

(99,159

)

NET ASSETS

21,538

2,382

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

20,538

1,382

SHAREHOLDERS' FUNDS

21,538

2,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 May 2026 and were signed by:

Mr M Godunov - Director

1.	STATUTORY INFORMATION

Lionsoul Global Holdings 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.

The company’s functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Lionsoul Global Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

The investment in the subsidiary undertaking is stated at cost, less any provision for impairment.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 September 2024

and 31 August 2025

90,654

Net book value

At 31 August 2025

90,654

At 31 August 2024

90,654

5.

DEBTORS

2025

2024

as restated

£

£

Amounts falling due within one year:

Other debtors

1,000

1,000

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,166,894

-

Aggregate amounts

1,167,894

1,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Amounts owed to group undertakings

1,245,349

1,000

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Amounts owed to group undertakings

-

99,159

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Lionsoul Global Inc., a company registered in the United States of America. Their registered office is located at 106E 6th Street, Austin, Texas, TX78701, United States of America.