| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| CARTERS CONTRACT FLOORING UK LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 January 2026 |
| for |
| CARTERS CONTRACT FLOORING UK LIMITED |
| CARTERS CONTRACT FLOORING UK LIMITED (REGISTERED NUMBER: 00400249) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| CARTERS CONTRACT FLOORING UK LIMITED |
| Company Information |
| for the Year Ended 31 January 2026 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Broadwalk House, 5th Floor |
| 5 Appold Street |
| Broadgate |
| London |
| EC2A 2AG |
| CARTERS CONTRACT FLOORING UK LIMITED (REGISTERED NUMBER: 00400249) |
| Statement of Financial Position |
| 31 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current assets |
| Total assets less current liabilities |
| Capital and reserves |
| Called up share capital | 7 |
| Retained earnings |
| Shareholders' funds |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| CARTERS CONTRACT FLOORING UK LIMITED (REGISTERED NUMBER: 00400249) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | Statutory information |
| Carters Contract Flooring UK Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Going Concern |
| The company's forecasts and projections, taking account of reasonably foreseeable changes in trading performance, show that the company should be able to meet its obligations as they fall due. The directors do not believe that covid will have a significant impact on the business, and as such no specific considerations have been made when looking forward. |
| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements. |
| Key source of estimation, uncertainty and judgement |
| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below. |
| (i) Useful economic lives of tangible assets |
| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical, condition of the assets. |
| (ii) Stock provisioning |
| When calculating the stocks provision, management considers the nature and condition of the stock, as well as applying assumptions around anticipating saleability of finished goods. |
| (iii) Impairment of debtors |
| The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers multiple factors regarding their recoverability. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Improvements to property | - |
| Fixtures and fittings | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| CARTERS CONTRACT FLOORING UK LIMITED (REGISTERED NUMBER: 00400249) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 2. | Accounting policies - continued |
| Financial instruments |
| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. |
| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. |
| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the life of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. The annual instalments charged to the profit and loss account are fixed under the terms of the scheme and the company has no potential liability other than for the payment of these instalments. There were no outstanding or prepaid contributions at the year end. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| CARTERS CONTRACT FLOORING UK LIMITED (REGISTERED NUMBER: 00400249) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 4. | Tangible fixed assets |
| Fixtures |
| Improvements | Plant and | and |
| to property | machinery | fittings | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| Depreciation |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| Net book value |
| At 31 January 2026 |
| At 31 January 2025 |
| 5. | Debtors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | Creditors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Bank loans and overdrafts are secured over the assets of the company. |
| 7. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | £1 | 1,000 | 1,000 |
| Ordinary B | £1 | 1,000 | 1,000 |
| 2,000 | 2,000 |
| The above shares rank pari passu except that the B shareholders have no right to vote at general meetings. |
| CARTERS CONTRACT FLOORING UK LIMITED (REGISTERED NUMBER: 00400249) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 8. | Related party disclosures |
| As at the reporting date, Carters (Furnishings) Limited, a company incorporated in England and Wales, is the immediate parent company. The ultimate controlling party is Jail Holdings Limited. |
| The company has taken advantage of exemptions within Financial Reporting Standard 102 (Section 1A) not to disclose transactions with wholly owned group undertakings. |