WiggCo Management Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07272948 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WIGGCO MANAGEMENT SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D WIGGIN

MRS S E WIGGIN

REGISTERED OFFICE:

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

REGISTERED NUMBER:

07272948 (England and Wales)

ACCOUNTANTS:

Landi Accounting Limited

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

FIXED ASSETS

Tangible assets

4

348

1,447

Investments

5

13,415,790

10,123,734

13,416,138

10,125,181

CURRENT ASSETS

Debtors

6

52,057

3,986

Cash at bank

5,870,821

9,060,273

5,922,878

9,064,259

CREDITORS

Amounts falling due within one year

7

35,857

54,086

NET CURRENT ASSETS

5,887,021

9,010,173

TOTAL ASSETS LESS CURRENT
LIABILITIES

19,303,159

19,135,354

PROVISIONS FOR LIABILITIES

323,375

172,256

NET ASSETS

18,979,784

18,963,098

CAPITAL AND RESERVES

Called up share capital

29,430

Revaluation reserve

8

1,293,500

689,026

Retained earnings

8

17,656,854

18,244,642

18,979,784

18,963,098

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.

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 22 September 2026 and were signed on its behalf by:

D WIGGIN - Director

MRS S E WIGGIN - Director

1.	STATUTORY INFORMATION

WiggCo Management Services 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

9,199

DEPRECIATION

At 1 January 2025

7,752

Charge for year

1,099

At 31 December 2025

8,851

NET BOOK VALUE

At 31 December 2025

348

At 31 December 2024

1,447

5.	FIXED ASSET INVESTMENTS

31.12.25

31.12.24

£

Shares in group subsidiary

1,001

Loans to group undertakings

6,886,415

4,216,577

Other investments not loans

6,528,374

5,906,156

13,415,790

10,123,734

Additional information is as follows:

Share in

Other

subsidiary

investments

Totals

£

COST OR VALUATION

At 1 January 2025

1,001

5,906,156

5,907,157

Share of profit/(loss)

-

17,744

Revaluations

-

604,474

At 31 December 2025

1,001

6,528,374

6,529,375

NET BOOK VALUE

At 31 December 2025

1,001

6,528,374

6,529,375

At 31 December 2024

1,001

5,906,156

5,907,157

Cost or valuation at 31 December 2025 is represented by:

Share in

Other

subsidiary

investments

Totals

£

Valuation in 2023

1

3,299,930

3,299,931

Valuation in 2024

1,000

2,606,226

2,607,226

Valuation in 2025

-

622,218

1,001

6,528,374

6,529,375

If following historical cost had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

Cost

5,217,130

Loans to

subsidiiary

£

At 1 January 2025

4,216,577

New in year

2,641,338

Other movement

28,500

At 31 December 2025

6,886,415

6.

DEBTORS

31.12.25

31.12.24

£

Amounts falling due within one year:

VAT

2,057

3,986

Amounts falling due after more than one year:

Other debtors

50,000

-

Aggregate amounts

52,057

3,986

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

7,901

-

Taxation and social security

16,953

43,236

Other creditors

11,003

10,850

35,857

54,086

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 January 2025

18,244,642

689,026

18,933,668

Deficit for the year

(107,788

)

-

(107,788

)

Dividends

(480,000

)

-

(480,000

)

Investments

-

604,474

At 31 December 2025

17,656,854

1,293,500

18,950,354

9.	RELATED PARTY DISCLOSURES

The company charged Management fees of £20,000 and £7,500 to subsidiaries Wiggco Holiday Lettings Ltd and Wiggco Bloodstock Ltd