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Registered number: 00158729
Wiggins & Co.Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
Wiggins & Co.Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Wiggins & Co.Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 00158729

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,248,103 |  | 1,248,103
Investments | 5 |  | 4,600 |  | 4,600
|  |  | 1,252,703 |  | 1,252,703
CURRENT ASSETS
Debtors | 6 | 375,458 |  | 377,810 |
Cash at bank and in hand |  | 1,584,608 |  | 1,620,293 |
|  | 1,960,066 |  | 1,998,103 |
Creditors: Amounts Falling Due Within One Year | 7 | (26,045 ) |  | (54,843 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,934,021 |  | 1,943,260
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,186,724 |  | 3,195,963
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (8,818 ) |  | (8,818 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,288 ) |  | (34,288 )
NET ASSETS |  |  | 3,143,618 |  | 3,152,857
CAPITAL AND RESERVES
Called up share capital | 9 |  | 13,199 |  | 13,199
Share premium account |  |  | 114,378 |  | 114,378
Revaluation reserve | 11 |  | 1,022,895 |  | 1,022,895
Capital redemption reserve |  |  | 7,000 |  | 7,000
Income Statement |  |  | 1,986,146 |  | 1,995,385
SHAREHOLDERS' FUNDS |  |  | 3,143,618 |  | 3,152,857

Page 1
Page 2
Wiggins & Co.Limited
Statement of Financial Position (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr J M Hunt Director
13 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wiggins & Co.Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Wiggins & Co.Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00158729 . The registered office is The Old Mill Blisworth Hill Farm, Stoke Road, Blisworth, Northampton, NN7 3DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services
rendered, net of discounts and Value Added Tax.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
2.6. Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to
produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 1,248,103

The company's investment properties were subject to revaluation by the directors during the year ended 30 June 2021. The valuations reflected open market value and where appropriate adjusted to include the length of lease remaining. The directors' consider that these valuations continue to reflect a prudent valuation of the company's investment property portfolio.
Page 3
Page 4
Wiggins & Co.Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 4,600
As at 30 June 2025 | 4,600
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 4,600
As at 1 July 2024 | 4,600

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4 |  | 4
Other debtors | 375,454 |  | 377,806
| 375,458 |  | 377,810

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 20,752 |  | 52,999
Taxation and social security | 5,293 |  | 1,844
| 26,045 |  | 54,843

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 8,818 |  | 8,818

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 13,199 |  | 13,199

Page 4
Page 5
Wiggins & Co.Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,608 |  | 7,608
Later than one year and not later than five years | 3,803 |  | 11,411
| 11,411 |  | 19,019

11. Reserves

| Share Premium | Revaluation reserve | Capital Redemption | Income Statement
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 July 2024 | 114,378 | 1,022,895 | 7,000 | 1,995,385
Profit for the year and total comprehensive income | - | - | - | 60,861
Dividends paid | - | - | - | (70,100)
As at 30 June 2025 | 114,378 | 1,022,895 | 7,000 | 1,986,146

Share premium account - This reserve records the amount above the nominal value received for shares sold, less transaction costs.
Revaluation reserve - This is a non distributable profit and loss fair value reserve on investment properties.
Capital redemption reserve - This reserve records the nominal value of shares repurchased by the company.
Income statement - This reserve records retained earnings and accumulated losses.
Page 5