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Company Registration No. 12487272 (England and Wales)
WIGAN STORE LTD Unaudited accounts for the year ended 28 February 2026
WIGAN STORE LTD Unaudited accounts Contents
Page
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WIGAN STORE LTD Company Information for the year ended 28 February 2026
Directors
Osama Muhammad Moaz Ahmad
Company Number
12487272 (England and Wales)
Registered Office
UNIT 17 VICTORIA STREET LEIGH WN7 5SE ENGLAND
Accountants
Taxted Accountants 159 Ash Road ALDERSHOT Hampshire GU12 4DB
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WIGAN STORE LTD Accountants' report
Accountants' report to the board of directors of WIGAN STORE LTD on the preparation of the unaudited statutory accounts for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WIGAN STORE LTD for the year ended 28 February 2026 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of WIGAN STORE LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of WIGAN STORE LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WIGAN STORE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that WIGAN STORE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of WIGAN STORE LTD. You consider that WIGAN STORE LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of WIGAN STORE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxted Accountants 159 Ash Road ALDERSHOT Hampshire GU12 4DB 17 July 2026
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WIGAN STORE LTD Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
(2)
2 
Fixed assets
Tangible assets
3 
654 
Current assets
Cash at bank and in hand
65 
1,952 
Creditors: amounts falling due within one year
(40,687)
(30,708)
Net current liabilities
(40,622)
(28,756)
Total assets less current liabilities
(40,621)
(28,100)
Creditors: amounts falling due after more than one year
(46,494)
(14,534)
Net liabilities
(87,115)
(42,634)
Capital and reserves
Profit and loss account
(87,115)
(42,634)
Shareholders' funds
(87,115)
(42,634)
For the year ending 28 February 2026 the company was entitled to exemption from audit 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by
Osama Muhammad Director Company Registration No. 12487272
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WIGAN STORE LTD Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
WIGAN STORE LTD is a private company, limited by shares, registered in England and Wales, registration number 12487272. The registered office is UNIT 17 VICTORIA STREET, LEIGH, WN7 5SE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 March 2025
1,552 
Disposals
(651)
At 28 February 2026
901 
Depreciation
At 1 March 2025
898 
At 28 February 2026
898 
Net book value
At 28 February 2026
3 
At 28 February 2025
654 
5
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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