Boleyn Containers Leasing Services Limited

	Page
Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Page 1

Page 2

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 09391581

		2025		2024
	Notes	$	$	$	$
FIXED ASSETS
Investments	4		2,026,855		2,026,855

			2,026,855		2,026,855
Creditors: Amounts Falling Due Within One Year	5	(380,912 )		(380,912 )

NET CURRENT ASSETS (LIABILITIES)			(380,912 )		(380,912 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,645,943		1,645,943

NET ASSETS			1,645,943		1,645,943

CAPITAL AND RESERVES
Called up share capital	6		152		152
Profit and Loss Account			1,645,791		1,645,791

SHAREHOLDERS' FUNDS			1,645,943		1,645,943

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 30 April 2026 and were signed on its behalf by:

Mr D K Moon

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

Page 3

Boleyn Containers Leasing Services Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Boleyn Containers Leasing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09391581 . The registered office is 12 Tentercroft Street, Lincoln, Lincolnshire, LN5 7DB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Statement of Compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

2.2. Turnover

Turnover represents the fair value of the consideration received or receivable for renting and leasing of containers, net of discounts and sales taxes.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.3. Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

2.4. Group accounts not prepared

The company is exempt from the obligation to prepare and deliver group accounts as it qualifies as small as set out in section 383 of the Companies Act 2006, and the parent and the group are considered eligible for the exemption as determined by reference to sections 384 and 399(2A) of the Act.

2.5. Other accounting policies

Finance income and costs policy

Dividends are accounted for on a received basis.

Business Combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

...CONTINUED

Page 3

Page 4

Boleyn Containers Leasing Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Other accounting policies - continued

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Subsidiaries
	$
Cost or Valuation
As at 1 January 2025	2,026,855

As at 31 December 2025	2,026,855

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	2,026,855

As at 1 January 2025	2,026,855

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Registered Office	Holding	Proportion of voting rights and shares held
			2025 2024
Subsidiary undertakings
Tankspan Leasing Limited	12 Tentercroft Street, Lincoln, England, LN5 7DB	Ordinary	100% 100%

Subsidiary undertakings

Tankspan Leasing Limited

...CONTINUED

Page 4

Page 5

Boleyn Containers Leasing Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Investments - continued

The principal activity of Tankspan Leasing Limited is leasing of containers.

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	$	$
Other creditors	380,912	380,912

6. Share Capital

	2025	2024
	$	$
Allotted, Called up and fully paid	152	152

7. Related Party Transactions

Summary of transactions with other related parties

There is a loan outstanding with another related party.

Loans from related parties

	Other related parties	Total
2025	US $	US $
At start of period	369,925	369,925
At end of period	369,925	369,925

	Other related parties	Total
2024	US $	US $
At start of period	369,925	369,925
At end of period	369,925	369,925

Page 5

Director	Mr D K Moon

Secretary	Mr D K Moon

Company Number	09391581

Registered Office	12 Tentercroft Street
	Lincoln
	Lincolnshire
	LN5 7DB

Accountants	Saul Fairholm Limited
	Chartered Accountants
	12 Tentercroft Street
	Lincoln
	Lincolnshire
	LN5 7DB