Registration number: 15961343

LHM 19 Holdings Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

LHM 19 Holdings Limited

Company Information

Directors

Mr M Mason Ms R Lindesmith

Registered office

Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Accountants

Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
LHM 19 Holdings Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LHM 19 Holdings Limited for the year ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of LHM 19 Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of LHM 19 Holdings Limited and state those matters that we have agreed to state to the Board of Directors of LHM 19 Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LHM 19 Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LHM 19 Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LHM 19 Holdings Limited. You consider that LHM 19 Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of LHM 19 Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

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

Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

18 September 2026

LHM 19 Holdings Limited

(Registration number: 15961343)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	832,612	832,612
Investments	5	20	20
		832,632	832,632
Current assets
Debtors	6	170,190	245,980
Cash at bank and in hand		1,072	-
		171,262	245,980
Total assets less current liabilities		1,003,894	1,078,612
Creditors: Amounts falling due after more than one year	7	(15,650)	-
Net assets		988,244	1,078,612
Capital and reserves
Called up share capital	8	1,000	1,000
Retained earnings		987,244	1,077,612
Shareholders' funds		988,244	1,078,612

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

......................................... Mr M Mason Director

LHM 19 Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

These financial statements were authorised for issue by the Board on 18 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Adjusting events after the financial period

Subsequent to the year end, on 1 January 2026, the Company disposed of its entire holding of 30.00357797 (£832,611.50) Bitcoin, representing the full intangible asset balance held by the Company at the reporting date, for total consideration of £1,955,771.83. As the disposal occurred after the reporting date, no adjustment has been made to the amounts recognised in these financial statements. The transaction has been treated as a non-adjusting post balance sheet event in accordance with FRS 102.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

LHM 19 Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2025	832,612	832,612
At 31 December 2025	832,612	832,612
Amortisation
Carrying amount
At 31 December 2025	832,612	832,612
At 31 December 2024	832,612	832,612

Other intangible assets consist entirely of cryptocurrencies.

5	Investments

	2025 £	2024 £
Investments in subsidiaries	20	20