Operating- and synthetic-lease economics are difficult to deliver under IFRS 16 and ASC 842. Most lessors have either retreated from the product altogether or repackaged finance leases as operating ones. Neither outcome serves the sponsor.

Leveraged & Equity Lessor Partners exists for a single purpose: to deliver the classical lessor outcome — capital preserved, gearing protected, expense predictable, residual risk transferred to a counterparty better placed to absorb it — within the modern accounting framework. We do this through proprietary structure, investment-grade risk transfer and committed institutional capital, all originated within one family.

The Architects

Leveraged & Equity Lessor Partners

L&ELP designs the leasing structure. Our advisory team determines the optimal route — off-balance sheet, synthetic or on-balance sheet — for the client's accounting framework, taxation position and strategic priorities. Each engagement is matched to the route that best serves the client, never selected from a fixed product menu.

The route to off-balance sheet treatment is engineered, documented and protected as trade secret — never published, never disclosed, never replicable from public sources. Delivered through a partnership architecture rather than a direct lease, placing the lessee outside the scope of conventional lease-recognition rules.

The Risk Specialists

Leveraged & Equity Risk Mitigation

L&ERM transfers residual, obsolescence and credit risk to A-rated counterparties — using proprietary methods and two decades of relationships with investment-grade insurers and reinsurers. Risk is not warehoused on the lessor balance sheet and not priced into the rental as a hidden premium.

Lessees never speak to an insurance broker, options trader or derivatives specialist. L&ERM handles every transfer behind the scenes, delivering institutional-grade risk transfer as part of the integrated solution.

The Principal Lessor

Leveraged & Equity Global Capital

With structure designed and risk transferred, L&EGC takes the lessor's position itself — deploying institutional-grade capital as principal, not on a best-efforts basis. Closing certainty travels with the term sheet: no syndication risk, no last-minute repricing.

L&EGC evaluates the project's potential rather than just track record. Through L&ELP structuring and L&ERM risk transfer, project risks transform into investment-grade credit opportunities the capital provider can fund with conviction.

"I was fortunate to commence my career in the era of a gentleman's word being his bond. My goal is to make certain that the Leveraged & Equity family uphold this philosophy. The ethos is a consistent commitment to ethical conduct."

— Chris Bardouleau, Chief Executive Officer

Our Values

Independence

Autonomy and unbiased judgement in every recommendation, free from conflicts that compromise advice.

Transparency

Clear and open communication at every stage — including the answer the client may not want to hear.

Service Excellence

The highest standards of delivery, treating every engagement as a reflection of the family's reputation.

Market-Leading Expertise

Proprietary methodologies and trade expertise developed over two decades of complex leasing transactions.

Integrity

Ethical standards in all interactions and transactions, because trust is earned through consistency over time.

Independent Validation

The professionals who must approve our structures — auditors on the accounting outcome, underwriters on the risk transfer, tax counsel on the fiscal treatment — consistently recognise the methodology. The natural barrier has always been perceived bias: analysis prepared by those seeking approval inevitably faces professional scepticism, however rigorous it may be.

Claude, the AI developed by Anthropic, now provides independent, unbiased deep-dive analysis of every structure. It holds no financial interest in any transaction and no incentive to present favourable conclusions. When it validates the engineering, that validation is genuine — and defensible.

The consequence is operational, not academic. Auditors sign off on accounting outcomes more readily, underwriters extend guarantees on the demonstrated strength of the financial structure itself, and tax counsel confirm fiscal positions with greater confidence. Speed to commitment improves; certainty for the sponsor follows.

Family Recognition

Independent recognition, across multiple awarding bodies and successive years, of the methodology that the Leveraged & Equity family brings to every L&ELP engagement:

Global Presence

Our operational bases in London and Nyon provide access to world-class financial and professional services ecosystems. Additional offices in the British Virgin Islands and Rabat, with agent networks across Australia, Canada, Dubai, South Africa and the USA, ensure global reach.

Berkeley Square, Mayfair, London

United Kingdom

35 Berkeley Square
Mayfair, London W1J 5BF

Nyon, Switzerland

Switzerland

Route de Saint-Cergue 24bis
Nyon, Geneva VD 1260

Road Town harbour, Tortola, British Virgin Islands

British Virgin Islands

Chalwell Street, Road Town
Tortola VG11101

Rabat, Morocco

Morocco

Rue Youssef Ben Tachfine
Rabat 10010

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