ACCOUNTS - Final Accounts preparation

Registered number: 13665575

LEISURE & MEDIA HOLDINGS LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

LEISURE & MEDIA HOLDINGS LIMITED

COMPANY INFORMATION

Directors	S A J Nahum
	W R Collins


Registered number	13665575


Registered office	4th Floor Millbank Tower
	21-24 Millbank
	London
	SW1P 4QP


Independent auditors	Adler Shine LLP
	Chartered Accountants & Statutory Auditor
	Aston House
	Cornwall Avenue
	London
	N3 1LF

LEISURE & MEDIA HOLDINGS LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 3

LEISURE & MEDIA HOLDINGS LIMITED

REGISTERED NUMBER: 13665575

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		100,500		100,500
			100,500		100,500

Creditors: amounts falling due within one year	5	(102,899)		(105,299)
Net current liabilities			(102,899)		(105,299)
Total assets less current liabilities			(2,399)		(4,799)

Net liabilities			(2,399)		(4,799)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(2,400)	(4,800)
	(2,399)	(4,799)

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:

................................................

S A J Nahum

Director

Date: 10 September 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

LEISURE & MEDIA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Leisure & Media Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, Millbank Tower, 21-24 Millbank, London, SW1P 4QP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 directors have prepared these financial statements on a going concern basis, notwithstanding that there is a deficiency of assets as at 31 December 2025, the validity of which is dependent on the continued support of the company's ultimate parent undertaking. The financial statements do not include any adjustments that would result from discontinuance of their financial support. On this basis, the directors consider that it is appropriate for the financial statements to be prepared on the going concern basis.

2.3

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

Page 2

LEISURE & MEDIA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 January 2025	100,500
	At 31 December 2025	100,500

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	102,899	102,899
Accruals and deferred income	-	2,400
	102,899	105,299

6.	Related party transactions
	The company has taken the exemption available in FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group.

7.	Controlling party

The immediate parent company is Racing Holdings Limited and the ultimate parent company is Omaha Business Holdings Corp.
The registered address for both companies is 2nd Floor, O'Neal Marketing Associates Buildings, P O Box 3174, Wickham's Cay II, Road Town, Tortola, British Virgin Islands.

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 11 September 2026 by Christopher Taylor (Senior Statutory Auditor) on behalf of Adler Shine LLP.

Page 3