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

National Floorcoverings Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wellington Mills, Huddersfield Road, Liversedge, England, WF15 7FH.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

National Floorcoverings Holdings Limited is a wholly owned subsidiary of National Floorcoverings Group Limited and the results of National Floorcoverings Holdings Limited are included in the consolidated financial statements of National Floorcoverings Group Limited which are available from Wellington Mills, Huddersfield Road, Liversedge, United Kingdom, WF15 7FH.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The average monthly number of persons (including directors) employed by the company during the year was:

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 and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company's immediate parent undertaking is National Floorcoverings Group Limited, a company incorporated in England and Wales. National Floorcoverings Group Limited is the most senior parent entity producing publicly available consolidated financial statements. These are available upon request from Wellington Mills, Huddersfield Road, Liversedge, United Kingdom WF15 7FJ.

The ultimate parent undertaking is Nimbus Investment Fund V Cooperatief U.A., a company incorporated in The Netherlands.