For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

Delta Carpets (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Likewise Group PLC, Unit 4 Radial Park, Radial Way, Birmingham Business Park, Solihull, Birmingham, B37 7WN.

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.

Delta Carpets (Holdings) Limited is a wholly owned subsidiary of Likewise Floors Limited and the results of Delta Carpets (Holdings) Limited are included in the consolidated financial statements of the ultimate parent group which is Likewise Group PLC. These financial statements are available from Companies House.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. 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.

Basic financial assets and liabilities

The Company only enters into basic financial instrument transactions which result in the recognition of financial assets and liabilities such as amounts owed to and from group undertakings.

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

The director of the Company is remunerated through Likewise Group PLC.

Details of the company's subsidiaries at 31 December 2025 are as follows:

The immediate parent company is Likewise Floors Limited, a company incorporated in England and Wales.

The ultimate parent company is Likewise Group PLC, a company incorporated in England, who produce consolidated financial statements for the group. The ultimate parent company's registered office is Unit 4 Radial Park, Radial Way, Birmingham Business Park, Solihull, Birmingham, England, B37 7WN.

Copies of the consolidated accounts can be obtained from Companies House, Cardiff, CF14 3UZ.