These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

L Whitaker Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Darwen House, Walker Industrial Estate, Blackburn, Lancashire, BB1 2QE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The truecompany ceased to trade at 31 March 2015. As the directors do not intend to acquire a replacement trade for the company they have not prepared the financial statements on a going concern basis. No adjustments were necessary to the amounts at which the remaining net assets are included in these financial statements.

Trade and other debtors are recognised initially at transaction price plus attributable transaction costs. Trade and other creditors are recognised initially at transaction price less attributable transaction costs.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The amounts owed by group undertakings represent a balance due from Vision Linens Limited. The balance is repayable on demand and no interest is charged.

The amounts owed to group undertakings represent a balance due to Vision Linens Group Limited and its subsidiaries. The balance is repayable on demand and no interest is charged.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

As a wholly owned subsidiary of Vision Linens Group Limited, the company has taken advantage of the exemption contained in FRS 102.33.1A and has therefore not disclosed details of transactions or balances with other wholly owned subsidiaries which form part of the Group.

The largest group in which the results of the company are consolidated is that headed by Vision Linens Global Limited, a company incorporated in the UK with the same registered address as the company. The consolidated financial statements of this group are available to the public and may be obtained from Companies House, Crown Way, Maindy, Cardiff, UK.

Vision Linens Global Limited is a wholly owned subsidiary of WestPoint VSS Holding LLC, its immediate parent undertaking.

Westpoint VSS Holding LLC is owned by Icahn Enterprises L.P.. The directors consider Icahn Enterprises L.P. to be the ultimate parent company and controlling party. The registered office address of Icahn Enterprises L.P. is 767 Fifth Avenue, Suite 4700, New York, NY 10153.