G Leonard Holdings Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of G Leonard Holdings Ltd for the period 29 October 2024 to 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of G Leonard Holdings Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of G Leonard Holdings Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of G Leonard Holdings Ltd and state those matters that we have agreed to state to the director of G Leonard Holdings Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G Leonard Holdings Ltd and its director as a body for our work or for this report.

It is your duty to ensure that G Leonard Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of G Leonard Holdings Ltd . You consider that G Leonard Holdings Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of G Leonard Holdings Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28/07/2026

MKP Accountants Ltd

Chartered Certified Accountants

2nd Floor, Gortalowry House

94 Church Street

Cookstown

BT80 8HX

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G Leonard Holdings Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: NI723070

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		431,613
Investments	5		6,060,606

			6,492,219
CURRENT ASSETS
Debtors	6	9,323
Cash at bank and in hand		547,838

		557,161
Creditors: Amounts Falling Due Within One Year	7	(380,754 )

NET CURRENT ASSETS (LIABILITIES)			176,407

TOTAL ASSETS LESS CURRENT LIABILITIES			6,668,626

Creditors: Amounts Falling Due After More Than One Year	8		(750,000 )

NET ASSETS			5,918,626

CAPITAL AND RESERVES
Called up share capital	9		100
Share premium account			5,060,506
Profit and Loss Account			858,020

SHAREHOLDERS' FUNDS			5,918,626

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G Leonard Holdings Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 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.

On behalf of the board

Mr Mark Leonard

Director

28/07/2026

The notes on pages 4 to 6 form part of these financial statements.

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G Leonard Holdings Ltd

Notes to the Financial Statements

For the Period 29 October 2024 to 31 March 2026

Notes to the Financial Statements

1. General Information

G Leonard Holdings Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI723070 . The registered office is 2nd Floor Gortalowry House, 94 Church Street, Cookstown, BT80 8HX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

Basis of preparation – exemption from consolidated financial statements

The company is a parent company and is entitled to the exemption from the requirement to prepare consolidated financial statements conferred by section 399 of the Companies Act 2006, as the group headed by the company qualifies as a small group. Accordingly, these financial statements present information about the company as an individual entity and not about its group

2.2. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

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G Leonard Holdings Ltd

Notes to the Financial Statements (continued)

For the Period 29 October 2024 to 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 29 October 2024	-
Additions	431,613

As at 31 March 2026	431,613

Net Book Value
As at 31 March 2026	431,613

As at 29 October 2024	-

As the asset shown above is still under construction no depreciation has been charged.

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 29 October 2024	-
Additions	6,060,606

As at 31 March 2026	6,060,606

Provision
As at 29 October 2024	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	6,060,606

As at 29 October 2024	-

6. Debtors

	31 March 2026
	£
Due within one year
Other debtors	9,323

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G Leonard Holdings Ltd

Notes to the Financial Statements (continued)

For the Period 29 October 2024 to 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Amounts owed to group undertakings	378,575
Other creditors	236
Taxation and social security	1,943

	380,754

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026
	£
Redeemable Preference Shares	750,000

9. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	100

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