REGISTERED NUMBER: 16539657 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WIGAN INDUSTRIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Dominik

Mr T R E Normanton

Mr M G Silver

Mr P H Jones

REGISTERED OFFICE:

Unit 10 Oakhanger Farm

Oakhanger Road

Oakhanger

Bordon

GU35 9JA

REGISTERED NUMBER:

16539657 (England and Wales)

AUDITORS:

Walter Dawson & Son

Chartered Accountants

First Floor Offices, Unit A4

Old Power Way

Lowfields Business Park

Elland

HX5 9DE

FIXED ASSETS

Investments

5

28,641,344

CURRENT ASSETS

Cash at bank

3,376

CREDITORS

Amounts falling due within one year

6

8,307,466

NET CURRENT LIABILITIES

(8,304,090

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,337,254

CREDITORS

Amounts falling due after more than one year

7

21,281,813

NET LIABILITIES

(944,559

)

CAPITAL AND RESERVES

Called up share capital

125

Profit and loss account

(944,684

)

(944,559

)

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 30 September 2026 and were signed on its behalf by:

Mr M Dominik - Director

1.	STATUTORY INFORMATION

Wigan Industries 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 .

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

28,641,344

At 31 December 2025

28,641,344

NET BOOK VALUE

At 31 December 2025

28,641,344

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

8,307,466

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

18,253,334

Other creditors

3,028,479

21,281,813

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

18,253,334

Bank borrowings are secured by a debenture containing a fixed and floating charge over all assets and undertakings of the group. The debenture includes a negative pledge restricting the granting of further security without lender consent.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

John Richard Hall FCA (Senior Statutory Auditor)

for and on behalf of Walter Dawson & Son

10.	CONTINGENT LIABILITIES

There is an inter company guarantee in place at Nat West Bank Plc as part of their security held in respect of all companies in the Bitrez Group.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.