GNGL.L Regulatory News (GNGL)

LEAD ALL INVESTMENTS LIMITED

("LEAL" or the "Company")

INTERIM FINANCIAL RESULTS

FOR THE SIX MONTHS ENDED 30 JUNE 2015

This is Lead All Investments Limited's (the Company's) third Interim Report for the half year ended 30 June 2015.

We remain mindful that as a Company our objective is to generate an attractive rate of return for our shareholders, and our preference has been to try and achieve that through multi-level marketing operations.

The Board continues to examine opportunities which we feel will enhance the value of the Company and improve the share price for the benefit of our shareholders.

As mentioned in our last full year report, we actively pursued two possible acquisitions and had detailed discussions with public and private companies here in Malaysia and elsewhere but unfortunately we encountered problems during the due diligence process and so we were not able to proceed.

Shareholders will note that we have nonetheless been able to keep operating expenses to an acceptably low level during the period.

Nevertheless we still continue to examine a range of proposals in respect of businesses we understand that are brought to our attention here in Malaysia and elsewhere in the region.

In conclusion could I thank my fellow Board Director, Mr Geoffrey Fielding, and our Financial Adviser, Dato' Sri Dr Alex Teh Chee Teong for the benefit of their experience in relation to our Company matters and in the examination of investment proposals put to us. Also I would like to thank our staff for their hard and diligent work on behalf of our Company. I and my fellow Board Member continue to look to the future for our Company with enthusiasm.

Ahmad Nasri Bin Abdul Rahim

Chairman

Malaysia,

28 September 2015

For further information, kindly visit. http://www.leadallinv.com or contact:

STATEMENT OF FINANCIAL POSITION

 STATEMENT OF CHANGES IN EQUITY

STATEMENT OF CASHFLOWS

NOTES TO THE UNAUDITED INTERIM FINANCIAL RESULTS

1. Company information

Lead All Investments Limited ('the Company') was incorporated in Cayman Islands on 13 July 2011 (registered number WK-259337). The condensed interim accounts, which are unaudited, comprise the accounts of the Company for the six month period ended 30 June 2015.

In the opinion of the Directors, the condensed interim accounts for the period present fairly the financial position, and results from operations and cash flows for the period.

All amounts have been prepared in British Pounds, this being the Company's functional and presentational currency.

These unaudited interim financial results were approved by the Board of Directors on 28 September 2015 and are available on the Company's website, http://www.leadallinv.com. Copies are available from the Company's registered office, Walker House, 87 Mary Street, Georgetown, Grand Cayman KY1-9005, Cayman Islands.

2. Summary of significant accounting policies

2.1. Basis of preparation

The condensed interim accounts have been prepared using accounting policies based on International Financial Reporting Standards (IFRS and IFRIC interpretations) issued by the International Accounting Standards Board ("IASB") as adopted for use in the European Union, including IAS 34 'Interim Financial Reporting' and on the historical cost basis. The condensed interim accounts have been prepared using the accounting policies which are expected to be applied in the Company's next statutory financial statements for the year ending 31 December 2014.

2.2. Going concern

The financial statements of the Company are prepared on a going concern basis. The Company raises finance for its investment activities focusing on the use of multiple distribution strategies for the distribution of goods and services, especially in the Asia Pacific region.

The Directors are of the opinion that the Company will have sufficient cash to fund its activities based on forecast cash flow information for a period in excess of twelve months from the date of these interim financial results. Management continues to monitor all working capital commitments and balances on a weekly basis and believes that it has access to appropriate levels of financing for the Company to continue to meet its liabilities as they fall due for at least the next twelve months and that the Company is trading as a going concern.

2.3. Segmental reporting

For the purposes of IFRS 8 'Operating Segments' the Company currently has one segment, being 'Investing in the Multi-Level Marketing (MLM) sector'. No further operating segment financial information is therefore disclosed.

2.4. Foreign currency translation

Foreign currency transactions are translated into sterling using the exchange rates prevailing at the dates of the transactions. Exchange differences arising from the translation at the year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of comprehensive income.

2.5. Cash and cash equivalents

Cash and cash equivalents consist of cash at bank and in hand.

2.6. Taxation

Deferred tax is provided in full using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that, at the time of the transaction, affects neither accounting nor taxable profit or loss. Deferred tax is determined using tax rates that are expected to apply when the related deferred tax asset is realised or when the deferred tax liability is settled. Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilised.

2.7. Equity instruments

Ordinary shares are classified as equity. Costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds.

2.8. Share based payments

For equity settled share-based payment transactions other than transactions with employees the Company measures the goods or services received at their fair value, unless that fair value cannot be estimated reliably. If this is the case the Company measures their fair values and the corresponding increase in equity, indirectly, by reference to the fair value of equity instruments granted.

The Company enters into arrangements that are equity-settled share-based payments. These are measured at fair value at the date of grant, which is then recognized in the statement of comprehensive income on a straight-line basis over the vesting period, based on the Company's estimate of shares that will eventually vest. Fair value is measured by use of an appropriate model. In valuing equity-settled transactions, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of Lead All Investments Limited. The charge is adjusted at each balance sheet date to reflect the actual number of forfeitures, cancellations and leavers during the period. The movement in cumulative charges since the previous balance sheet is recognized in the statement of comprehensive income, with a corresponding entry in equity.

3. Share capital and options

On incorporation the Company had an authorised share capital of US$ 50,000 comprising 50,000 shares of a nominal value of US$1 each. On incorporation one share was issued fully paid at par value of US$1. On 11 August 2011 a further share of a nominal value of US$1 was issued at par, fully paid.

On 30 January 2012 the Company amended its authorised share capital from US$50,000 to £3,000,000 and US$2 divided into 300,000,000 shares of a par value of £0.01 each and two shares of a par value of US$1.00 each. On 30 January 2012 the Company repurchased 2 shares of a par value of US$1.00 each at par from the shareholders and simultaneously issued them two shares of a par value of £0.01 each at par, fully paid.

On 30 January 2012 the Company reduced its share capital to £3,000,000 divided into 300,000,000 shares of a par value of £0.01 each.

On admission of the Ordinary Shares to trading on AIM on 8 February 2012, 30,000,000 Ordinary Shares were placed at a price of £0.10 per share.

3. Share capital and options (cont'd)

On 30 January 2012 the Company entered into a deed of warrant with two parties, conditional upon Admission, to subscribe for 5% (1,500,000 shares) and 3% (900,000 shares) respectively, of the aggregate value at the Exercise Price of all new shares subscribed by investors on the Placing of shares. The shares are exercisable at any time up to five years from the date of Admission at the Placing price of £0.10. These shares were granted for services rendered relating to the Placing of shares on AIM.

Using the Black Scholes method, the fair value of these warrants was calculated to be £105,360 and the charge was shown as a deduction from the proceeds of the share issue.

4. Loss per share

Basic loss per share is calculated by dividing the losses attributable to the Company's shareholders by the weighted average number of ordinary shares in issue during the period ended 30 June 2015.