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REGISTERED NUMBER: 08533380 (England and Wales)

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| UK Flooring Distribution Ltd |

| UK Flooring Distribution Ltd (Registered number: 08533380) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| UK Flooring Distribution Ltd |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | J J Maguire

| REGISTERED OFFICE: | Unit 4

| Milland Road Industrial Estate

| NEATH

| SA11 1NJ

| REGISTERED NUMBER: | 08533380 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Kevin Shotton BA BFP FCA

| AUDITORS: | Clive Owen LLP

| Chartered Accountants

| & Statutory Auditors

| 140 Coniscliffe Road

| Darlington

| County Durham

| DL3 7RT

| UK Flooring Distribution Ltd (Registered number: 08533380) |

Balance Sheet

31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 140,681 |  | 151,260 |  |

Cash at bank | 4,842 |  | 8,995 |  |

145,523 |  | 160,255 |  |

CREDITORS

Amounts falling due within one year | 5 | (158,871 | ) | (1,418 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (13,348 | ) | 158,837 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (13,348 | ) | 158,837 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 2 |  | 2 |  |

Retained earnings | (13,350 | ) | 158,835 |  |

SHAREHOLDERS' FUNDS | (13,348 | ) | 158,837 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 March 2026 and were signed by:

J J Maguire - Director

| UK Flooring Distribution Ltd (Registered number: 08533380) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| UK Flooring Distribution Ltd 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| There were no material departures from that standard.

| Going concern

| On 21 August 2023 the trade of this company was hived across to its fellow subsidiary company, Kellars Limited. Therefore, the directors are preparing the financial statements on a basis other than going concern.

| No adjustments were necessary to amounts included in these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| UK Flooring Distribution Ltd (Registered number: 08533380) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 115,651 |  | 122,272 |  |

| Other debtors | 25,030 |  | 28,988 |  |

140,681 |  | 151,260 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 158,835 |  | - |  |

| Taxation and social security | - |  | 1,382 |  |

| Directors' current accounts | 36 |  | 36 |  |

158,871 |  | 1,418 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £2 | 2 |  | 2 |  |

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

| The Report of the Auditors was qualified on the following basis:

| Basis for qualified opinion

| We were not appointed as auditors of the company until after 31 May 2023. Whilst we were able to carry out work in relation to opening balances at 1 June 2023 that relate to the period ending 31 July 2024, we identified material errors in relation to stock, trade debtors and fixed assets at 1 June 2023. These balances were found to be overstated by £50,983, £37,071and £7,335 respectively.

| Our audit opinion on the financial statements for the period 31 July 2024 was modified accordingly. Our opinion on the current period's financial statements is also modified because of the possible effect of these matters on the comparability of the current periods figures and the corresponding figures.

| We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

| We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

| Kevin Shotton BA BFP FCA (Senior Statutory Auditor)

| for and on behalf of Clive Owen LLP

| UK Flooring Distribution Ltd (Registered number: 08533380) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Lindens Investments Limited, a company registered in England and Wales.The registered office of Lindends Investments Limited is The Future Business Park, Darlington Road, Shildon, Co Durham, DL4 2RB.