WIGTON REALTY LIMITED


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)

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

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.