Andy Greg wrote:
I think you will find that when any club is sold it the company that owns them trades under a new name thats just business Wigan Trades under a new company name since Whelan sold them as do Widnes.
No. Widnes RLFC Ltd went bust which is why Steve O'Connor's company is a new one (Widnes Sport Ltd).
Unless you know otherwise it seems that Wigan is still owned by WIGAN RUGBY LEAGUE CLUB LIMITED, Registered No.00174692, Incorporation Date: 12-05-1921.
The most common reason for a club forming a new company would be to avoid the liabilities of the old one but that sort of event attracts penalties (points deduction, demotion that sort of thing).
So presumably somebody has settled the debts of Celtic so as to allow Wrexham to take their place.