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Registered number: 02986070 MERIDIAN LEISURE MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
MERIDIAN LEISURE MANAGEMENT LIMITED REGISTERED NUMBER: 02986070 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 758,343 |  | 759,915
|  |  | 758,343 |  | 759,915
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,902,415 |  | 5,045,068 |
Cash at bank and in hand | 5 | 85,551 |  | 135,731 |
|  | 1,987,966 |  | 5,180,799 |
Creditors: amounts falling due within one year | 6 | (4,204,736) |  | (7,390,424) |
Net current liabilities |  |  | (2,216,770) |  | (2,209,625)
Total assets less current liabilities |  |  | (1,458,427) |  | (1,449,710)
Net liabilities |  |  | (1,458,427) |  | (1,449,710)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (1,458,527) |  | (1,449,810)
|  |  | (1,458,427) |  | (1,449,710)
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MERIDIAN LEISURE MANAGEMENT LIMITED REGISTERED NUMBER: 02986070 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M Janmohamed
Director
Date: 18 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
MERIDIAN LEISURE MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Meridian Leisure Management Limited is a limited liability company incorporated in England and Wales. The address of its registered office and principal place of business is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been prepared on a going concern basis. Whilst the company has net liabilities the director and related companies have agreed to support the company to enable it to continue to trade in the foreseeable future.
| 2.3 | Cash flow
The financial statements do not include a Cash Flow Statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement under Section 1A of Financial Reporting Standard 102.
| 2.4 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% Reducing balance
|  |  |  | Motor vehicles | - | 25% Reducing balance
|  |  |  | Fixtures & fittings | - | 25% Reducing balance
|  |  |  | Office equipment | - | 25% Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
MERIDIAN LEISURE MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.7 | Foreign currency translation
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the Profit and loss account.
| 2.8 | Pensions
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
MERIDIAN LEISURE MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Tangible fixed assets
|  | Freehold property | Plant & machinery etc | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 753,628 | 60,665 | 814,293
| At 31 December 2025 | 753,628 | 60,665 | 814,293
| Depreciation |  |  |
| At 1 January 2025 | - | 54,378 | 54,378
| Charge for the year on owned assets | - | 1,572 | 1,572
| At 31 December 2025 | - | 55,950 | 55,950
| Net book value |  |  |
| At 31 December 2025 | 753,628 | 4,715 | 758,343
| At 31 December 2024 | 753,628 | 6,287 | 759,915
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 757,402 | 849,933
| Other debtors | 1,129,259 | 3,788,890
| Prepayments and accrued income | 15,481 | 406,226
| Deferred taxation | 273 | 19
|  | 1,902,415 | 5,045,068
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 85,551 | 135,731
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MERIDIAN LEISURE MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 352 | 10,955
| Other taxation and social security | 87,523 | 13,449
| Other creditors | 4,110,871 | 7,348,749
| Accruals and deferred income | 5,990 | 17,271
|  | 4,204,736 | 7,390,424
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 19
| Charged to profit or loss | 254
| At end of year | 273
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | 204 | (27)
| Short term timing differences | 69 | 46
|  | 273 | 19
8. | Ultimate parent undertaking and controlling party
The company is under the immediate control of Onyx Securities Limited which holds 100% (2024: 100%) of the company's issued share capital. The shares of Onyx Securities Limited are held by an Isle of Man based trust, Venus 2 Trust.
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