Best Theme and Plugins For Business Listing Site

Hi there

I have recently installed wordpress (successfully) and would like to know if anyone knows of the best free wordpress theme to use for a “business listing “site.
it would need to allow me to add various categories such as restaurants, hotels, etc, grouped by area?
I must also be able to add flash galleries, and slideshows and videos to it.

Please can someone point me in the right direction
thank you