| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| NORTHERN & CENTRAL WIGAN LIMITED |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| NORTHERN & CENTRAL WIGAN LIMITED |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| NORTHERN & CENTRAL WIGAN LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 1st Floor |
| 4 Jordan Street |
| Manchester |
| M15 4PY |
| BANKERS: |
| PO Box 65 |
| 2 Chestergate |
| Macclesfield |
| SK11 6BS |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| BALANCE SHEET |
| 31 JANUARY 2026 |
| 31.1.26 | 31.1.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 10 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Retained earnings | 12 |
| SHAREHOLDERS' FUNDS |
| 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. |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| BALANCE SHEET - continued |
| 31 JANUARY 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 1. | STATUTORY INFORMATION |
| Northern & Central Wigan Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Long leasehold | - |
| Leasehold improvements | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 February 2025 |
| and 31 January 2026 |
| AMORTISATION |
| At 1 February 2025 |
| and 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Long | Leasehold | Plant and |
| leasehold | improvements | machinery |
| £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| Disposals |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| Eliminated on disposal |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 6. | STOCKS |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Stocks |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Associated companies | 88,139 | 43,518 |
| Prepayments and accrued income |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Trade creditors |
| Social security | 5,887 | 4,815 |
| VAT | 12,766 | 15,678 |
| Other creditors |
| Parent company | 67,778 | 79,838 |
| Associated companies | 20,089 | 14,490 |
| Accruals and deferred income |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Between one and five years |
| 10. | PROVISIONS FOR LIABILITIES |
| 31.1.26 | 31.1.25 |
| £ | £ |
| Deferred tax | 8,904 | 13,255 |
| Deferred |
| tax |
| £ |
| Balance at 1 February 2025 |
| Accelerated capital allowances | (4,351 | ) |
| Balance at 31 January 2026 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.1.26 | 31.1.25 |
| value: | £ | £ |
| Ordinary | £1 | 60,000 | 60,000 |
| Preference | £1 | 2,000 | 2,000 |
| 62,000 | 62,000 |
| NORTHERN & CENTRAL WIGAN LIMITED (REGISTERED NUMBER: 00991433) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 12. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 February 2025 |
| Deficit for the year | ( |
) |
| At 31 January 2026 |
| 13. | RELATED PARTY DISCLOSURES |
| The company is a wholly owned subsidiary of its parent company, N&C Group UK Ltd. Transactions have taken place with the group companies listed below: |
| NAME | RELATIONSHIP |
| N&C Group UK Ltd | Parent company |
| Northern & Central Buxton Limited | Fellow subsidiary |
| Northern & Central Macclesfield Limited | Fellow subsidiary |
| Northern & Central Ormskirk Limited | Fellow subsidiary |
| Consultancy fees of £100,087 (2025 - £67,700) were paid to N&C Group UK Ltd during the year. The other aggregated transactions which are considered to be material and which have not been disclosed elsewhere in the financial statements amounted to: |
| Sales | Purchases |
| 2026 | 2025 | 2026 | 2025 |
| £ | £ | £ | £ |
| Northern & Central Buxton Limited | (6,916 | ) | (21,510 | ) | 24,082 | 23,746 |
| Northern & Central Macclesfield Limited | 25,733 | (2,885 | ) | 34,792 | 50,262 |
| Northern & Central Ormskirk Limited | (9,070 | ) | (36,781 | ) | 51,464 | 167,287 |
| (9,747 | ) | (61,176 | ) | 110,338 | 241,295 |
| The above transactions were all performed at cost. |
| Amounts due to the ultimate parent company and amounts due from and to fellow subsidiaries are disclosed in notes 7 and 8 of these financial statements. |
| 14. | ULTIMATE CONTROLLING PARTY |
| The controlling party is N&C Group UK Ltd. |
| The ultimate controlling party is |