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WIGTON REALTY LIMITED

Registered Number
13757025
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

WIGTON REALTY LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | COHN, Edward Nathan
| COHN, Sophie Victoria
| GRANT, Diane Susan
| GRANT, Ian Jonathan

Registered Address | Third Floor
| 10 South Parade
| Leeds
| LS1 5QS

Registered Number | 13757025 (England and Wales)

WIGTON REALTY LIMITED
Statement of Financial Position
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 601,902 |  |  |  | 583,263
|  |  |  | 601,902 |  |  |  | 583,263
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 209 |  |  |  | 666 |  |
Cash at bank and on hand |  | 11,205 |  |  |  | 211 |  |
|  | 11,414 |  |  |  | 877 |  |
Creditors amounts falling due within one year | 5 | (634,407) |  |  |  | (612,755) |  |
Net current assets (liabilities) |  |  |  | (622,993) |  |  |  | (611,878)
Total assets less current liabilities |  |  |  | (21,091) |  |  |  | (28,615)
Net assets |  |  |  | (21,091) |  |  |  | (28,615)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (21,191) |  |  |  | (28,715)
Shareholders' funds |  |  |  | (21,091) |  |  |  | (28,615)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 August 2026, and are signed on its behalf by:
COHN, Edward Nathan Director Registered Company No. 13757025

WIGTON REALTY LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Going concern
--- | ---
| The business is wholly reliably on the continued financial support of the directors who have confirmed that they intend to financially fund the business for the forseeable future and as such, these financial statements have been prepared on the going concern basis.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Investment property
--- | ---
| In the opinion of the directors the cost equates to the fair value on an open market basis.

|  | £
| Fair value at 01 December 24 | 583,263
| Additions | 18,639
| At 30 November 25 | 601,902

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 99 |  | 99
| Prepayments and accrued income | 110 |  | 567
| Total | 209 |  | 666

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 892 |  | -
| Other creditors | 629,316 |  | 610,715
| Accrued liabilities and deferred income | 4,199 |  | 2,040
| Total | 634,407 |  | 612,755

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Related party transactions
--- | ---
| At the beginning of the year the company owed the Directors' £610,715 (2024 - £333,044) and during the year the Directors' advanced the company a further £18,601 (2024 - £277,671) and at the year ended 30th November 2025 the company owed the Directors' £629,316 (2024 - £610,715). No interest was charged on this loan and the loan is repayable on demand.