TOPPS TILES PLC — AGM Information 2023

Jan 31, 2023

Dear Shareholder

CHANGE OF AUDITOR

Following an internal review, a resolution was put to the shareholders of Topps Tiles plc (the "Company") at its Annual General Meeting held 18 January 2023 ("AGM") to appoint Mazars LLP as auditors of the Company in replacement of PricewaterhouseCoopers LLP ("PWC").

As a result of the successful passing of the resolution to appointment Mazars LLP, please find enclosed a section 519 'statement of reasons' sent by PWC, as the outgoing auditor, to the Company on 19 January 2023, as required under section 519 of the Companies Act 2006, which we are required to circulate to our shareholders.

In case of query, please contact me, Helen Evans, at the Company's registered office address as detailed above.

Yours faithfully,

Helen Evans Company Secretary

Registered in England No. 3213782. Registered address: Topps Tiles, Thorpe Way, Grove Park, Enderby, Leicestershire LE19 1SU

The Directors Topps Tiles plc Thorpe Way, Grove Park, Enderby. Leicestershire, LE19_1SU

19 January 2023

Dear Ladies and Gentlemen,

Statement of Reasons connected with ceasing to hold office as Auditors

In accordance with Section 519 of the Companies Act 2006 (the "Act"), we set out below the reasons connected with PricewaterhouseCoopers LLP, registered auditor number Coo1004062, ceasing to hold office as auditors of Topps Tiles plc, registered no: 03213782 (the "Company") effective from 19 January 2023.

The reason we are ceasing to hold office is that the Company wishes to appoint another firm of auditors at a lower fee than we charged for our audit for the 52 week period ended 1 October 2022.

There are no reasons for and no other matters connected with our ceasing to hold office as auditors of the Company that we consider need to be brought to the attention of the Company's members or creditors.

Yours faithfully,

Priendetonne Coopes US

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP, Donington Court, Pegasus Business Park, Herald Way, East Midlands, DE74 2UZ T: +44 (0) 1509 604000, F: +44 (0) 1509 604010, www.pwc.co.uk

PricewaterhouseCoopers LLP is a limited liability partnership registered in England with registered number OC303525. The registered office of
PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. Pricewaterhou