One Conversation, Not Three
Strategic leasing architecture demands coordination across structuring, risk transfer and capital deployment. We deliver all three from a single integrated team.
Strategic leasing architecture demands coordination across structuring, risk transfer and capital deployment. We deliver all three from a single integrated team.
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.
L&ELP designs the leasing structure, working out which of the three routes — off the balance sheet, synthetic, or owned outright — suits your accounting framework, your tax position and what you are actually trying to achieve. The route is worked out with you rather than picked from a product list. The division sits under Leveraged & Equity Investment Partners, the family's structuring practice.
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.
L&ERMP moves the risks that make leasing expensive — what the asset is worth at the end, whether it is obsolete by then, and who pays if the lessee cannot — to A-rated counterparties, drawing on two decades of relationships with investment-grade insurers and reinsurers. Those risks are not held quietly on a lessor's books and recovered through your rental.
Lessees never speak to an insurance broker, options trader or derivatives specialist. L&ERMP handles every transfer behind the scenes, delivering institutional-grade risk transfer as part of the integrated solution.
With the structure designed and the risk moved, L&EGC becomes the lessor itself, funding from its own balance sheet as principal. That means a term sheet is a commitment rather than an intention — no syndicate to assemble, and no repricing shortly before completion.
L&EGC evaluates the project's potential rather than just track record. Through L&ELP structuring and L&ERMP 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
Autonomy and unbiased judgement in every recommendation, free from conflicts that compromise advice.
Clear and open communication at every stage — including the answer the client may not want to hear.
The highest standards of delivery, treating every engagement as a reflection of the family's reputation.
Proprietary methodologies and trade expertise developed over two decades of complex leasing transactions.
Ethical standards in all interactions and transactions, because trust is earned through consistency over time.
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.
Independent recognition, across multiple awarding bodies and successive years, of the methodology that the Leveraged & Equity family brings to every L&ELP engagement:
Four offices across the United Kingdom, Switzerland, the British Virgin Islands and Morocco, supported by agent networks in Australia, Canada, Dubai, South Africa and the United States. London and Nyon place us inside two of the world's principal financial centres; the remaining offices give us reach into the jurisdictions where our clients hold assets.
6 South Molton Street
Mayfair, London W1J 5QF
Route de Saint-Cergue 24bis
Nyon, Geneva VD 1260
Chalwell Street, Road Town
Tortola VG11101
Rue Youssef Ben Tachfine
Rabat 10010