REGISTERED NUMBER: 13682245 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WIGGINTON HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Wigginton

REGISTERED OFFICE:

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

REGISTERED NUMBER:

13682245 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Investments

4

3,100

3,100

CURRENT ASSETS

Debtors

5

210,481

271,539

Cash at bank

100,977

47,711

311,458

319,250

CREDITORS

Amounts falling due within one year

6

314,458

322,250

NET CURRENT LIABILITIES

(3,000

)

(3,000

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

100

CAPITAL AND RESERVES

Called up share capital

7

100

100

SHAREHOLDERS' FUNDS

100

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2025 and were signed by:

A P Wigginton - Director

1.	STATUTORY INFORMATION

Wigginton Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments in associates

Fixed asset investments are stated at historical cost less any provision for impairment. The carrying value is reviewed at each reporting date to assess whether there is any indication that the asset may be impaired. If such indication exists, the asset's recoverable amount is estimated and any impairment loss is recognised in the Profit and Loss report.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Interest

in

Unlisted

associate

investments

Totals

£

£

£

COST

At 1 April 2024

-

3,100

3,100

Reclassification/transfer

3,100

(3,100

)

-

At 31 March 2025

3,100

-

3,100

NET BOOK VALUE

At 31 March 2025

3,100

-

3,100

At 31 March 2024

-

3,100

3,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

210,481

271,539

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

1,331

1,602

Other creditors

313,127

320,648

314,458

322,250

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

8,000

Ordinary A

£0.01

80

80

2,000

Ordinary B

£0.01

20

20

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

A P Wigginton

Balance outstanding at start of year

271,539

-

Amounts advanced

646,879

898,199

Amounts repaid

(707,938

)

(626,660

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

210,480

271,539

The company maintains a loan account with the director on which interest is charged at the HM Revenue & Customs Official Rate of Interest. The loan is repayable on demand.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £313,127 (2024 - £320,648) to an associate company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is considered to be the director by virtue of their majority shareholding.