REGISTERED NUMBER: 14261468 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LIONSOUL GLOBAL LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

Mr M Godunov

Secretary:

Vistra Cosec Limited

Registered office:

117 St James's St

London

W1J 7JU

Registered number:

14261468 (England and Wales)

FIXED ASSETS

Tangible assets

4

35,408

66,736

CURRENT ASSETS

Debtors

5

228,168

300,910

Cash at bank

34,627

138,125

262,795

439,035

CREDITORS

Amounts falling due within one year

6

(67,485

)

(71,585

)

NET CURRENT ASSETS

195,310

367,450

TOTAL ASSETS LESS CURRENT LIABILITIES

230,718

434,186

CREDITORS

Amounts falling due after more than one year

7

(11,268,650

)

(8,135,046

)

NET LIABILITIES

(11,037,932

)

(7,700,860

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(11,038,932

)

(7,701,860

)

SHAREHOLDERS' FUNDS

(11,037,932

)

(7,700,860

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 5 November 2026 and were signed by:

Mr M Godunov - Director

1.	STATUTORY INFORMATION

Lionsoul Global 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc - 25% on cost

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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

Basis of preparation and planned wind-down

The director intends to cease the Company's activities and proceed with an orderly wind-down. Accordingly, the financial statements for the year ended 31 March 2026 have been prepared on a basis other than going concern.

The planned wind-down involves concluding the Company's remaining activities, realising its assets and addressing its outstanding liabilities, including intercompany balances, before completing the appropriate closure process.

The accounting policies and the carrying amounts and presentation of assets and liabilities have been assessed in light of the planned cessation of activities. Assets are assessed for recoverability, and liabilities and provisions are recognised and measured in accordance with the applicable requirements of FRS 102, taking account of the wind-down.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 April 2025

and 31 March 2026

125,299

Depreciation

At 1 April 2025

58,563

Charge for year

31,328

At 31 March 2026

89,891

Net book value

At 31 March 2026

35,408

At 31 March 2025

66,736

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Amounts owed by group undertakings

76,065

-

Other debtors

152,103

300,910

228,168

300,910

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

1,476

-

Trade creditors

17,130

65,720

Other creditors

48,879

5,865

67,485

71,585

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Amounts owed to group undertakings

11,268,650

8,135,046

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/26

31/3/25

£

£

Within one year

8,250

22,000

Between one and five years

-

14,700

8,250

36,700

9.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Lionsoul Global Holdings Ltd, a company incorporated in England & Wales. Their registered office is 117 St James's St, London, W1J 7JU.

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