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REGISTERED NUMBER: 04145374 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WIGGENHALL PROPERTIES LIMITED

WIGGENHALL PROPERTIES LIMITED (REGISTERED NUMBER: 04145374) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WIGGENHALL PROPERTIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M W Alexander

| Mrs S L Alexander

| SECRETARY: | M W Alexander

| REGISTERED OFFICE: | The Barns

| 42 Church Road

| Tilney St Lawrence

| Kings Lynn

| Norfolk

| PE34 4QQ

| REGISTERED NUMBER: | 04145374 (England and Wales)

| ACCOUNTANTS: | Wheelers

| Chartered Accountants & Tax Consultants

| 27-29 Old Market

| Wisbech

| Cambridgeshire

| PE13 1NE

WIGGENHALL PROPERTIES LIMITED (REGISTERED NUMBER: 04145374) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | - |  | 135,000 |  |

CURRENT ASSETS

Debtors | 5 | 97,383 |  | 38,901 |  |

Cash at bank | - |  | 2,649 |  |

97,383 |  | 41,550 |  |

CREDITORS

Amounts falling due within one year | 6 | 17,321 |  | - |  |

NET CURRENT ASSETS | 80,062 |  | 41,550 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 80,062 |  | 176,550 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (73,409 | ) |

PROVISIONS FOR LIABILITIES | - |  | (18,349 | ) |

NET ASSETS | 80,062 |  | 84,792 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Fair value reserve | 9 | - |  | 80,399 |  |

Retained earnings | 80,060 |  | 4,391 |  |

SHAREHOLDERS' FUNDS | 80,062 |  | 84,792 |  |

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

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

The directors acknowledge their 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.

WIGGENHALL PROPERTIES LIMITED (REGISTERED NUMBER: 04145374) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

M W Alexander - Director

WIGGENHALL PROPERTIES LIMITED (REGISTERED NUMBER: 04145374) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Wiggenhall Properties 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

| Investment property

| Investment property is carried at fair value determined annually by external valuers or based on the opinion of

| the board of directors 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. Changes in fair value are recognised in the profit and loss account.

| 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.

| Turnover

| The company's turnover represents the rents receivable on investment properties.

| Consolidation

| The parent company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

WIGGENHALL PROPERTIES LIMITED (REGISTERED NUMBER: 04145374) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 135,000 |  |

| Disposals | (135,000 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 135,000 |  |

| During the year the investment property was sold.

5. | DEBTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year:

| Other debtors | - |  | 217 |  |

| Amounts falling due after more than one year:

| Other debtors | 97,383 |  | 38,684 |  |

| Aggregate amounts | 97,383 |  | 38,901 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Taxation and social security | 17,321 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | - |  | 73,409 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | - |  | 73,409 |  |

| The bank loans are secured by way of a fixed charge on property owned by the company in favor of Paragon Mortgages Limited.

WIGGENHALL PROPERTIES LIMITED (REGISTERED NUMBER: 04145374) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025 | 80,399 |  |

| Reclassification | (80,399 | ) |

| At 31 December 2025 | - |  |