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BOOHOO GROUP PLC NOTES TO THE FINANCIAL STATEMENTS (FORMING PART OF THE FINANCIAL STATEMENTS) CONTINUED 14 INVESTMENTS The subsidiaries held and consolidated in these financial statements are set out below: 15 DEFERRED TAX ASSETS ANNUAL REPORT AND ACCOUNTS 2021 /// FINANCIAL STATEMENTS Country of Name of company Principal activity incorporation Address Percentage ownership Direct investment Boohoo Holdings Limited Holdings UK 49-51 Dale St, Manchester 100% Depreciation in excess of capital allowances £ million Share-based Indirect investments 21Three Clothing Company Limited Dormant UK Wellington Mill, Pollard Street East, Manchester 100% Acraman 1878 Limited Dormant UK 49-51 Dale St, Manchester 100% Acraman 1879 Limited Dormant UK 49-51 Dale St, Manchester 100% Acraman 1880 Limited Boo Who Limited boohoo France SAS boohoo Germany GmbH boohoo Italy srl boohoo.com Australia Pty Ltd boohoo.com UK Limited Admin office Dormant UK 49-51 Dale St, Manchester 100% Dormant UK Marketing office France Marketing office Germany Italy 49-51 Dale St, Manchester 15, Rue Bachaumont, Paris Tucholskystrasse 13, Berlin 100% Asset at 28 February 2019 Recognised in statement of comprehensive income Credit in equity Asset at 29 February 2020 Recognised in statement of comprehensive income 100% Credit in equity 100% Asset at 28 February 2021 payments Total £ million £ million 0.1 3.9 4.0 0.2 1.6 1.8 0.2 0.2 0.3 5.7 6.0 0.3 (2.9) (2.6) (0.2) (0.2) 0.6 2.6 3.2 Marketing office Australia Via Sant'Antonio n. 30, Prato 468 St Kilda Road, Melbourne 100% LIABILITIES 100% Trading UK 49-51 Dale St, Manchester 100% Capital allowances boohoo.com USA Inc Marketing office USA 8431 Melrose Pl, Los Angeles 100% boohoo.com USA Limited Dormant UK 49-51 Dale St, Manchester 100% Burton Online Limited Trading UK 49-51 Dale St, Manchester 100% Coast London.com Limited Trading UK 49-51 Dale St, Manchester 100% Liability at 28 February 2019 Debenhams.com Online Limited Trading UK 49-51 Dale St, Manchester 100% Dorothy Perkins Online Limited Recognised in statement of comprehensive income Trading UK 49-51 Dale St, Manchester 100% Liability at 29 February 2020 Karenmillen.com Limited Trading UK 49-51 Dale St, Manchester 100% MissPap UK Limited Recognised in statement of comprehensive income Trading UK 49-51 Dale St, Manchester 100% NastyGal.com Limited Liability at 28 February 2021 in excess of Business depreciation combinations Total £ million £ million £ million (0.5) (1.6) (2.1) (1.9) 0.4 (1.5) (2.4) (1.2) (3.6) (0.8) 0.2 (0.6) (3.2) (1.0) (4.2) Trading UK NastyGal.com USA Inc Marketing office USA PrettyLittleThing.com Limited Oasis Fashions Online Limited Pancorp1 Limited PrettyLittleThing.com France SAS PrettyLittleThing.com USA Inc Shanghai Wasabi Frog Trading Co Limited Wallis Online Limited Warehouse Fashions Online Limited Trading UK Dormant UK 49-51 Dale St, Manchester 2135 Bay Street, Los Angeles 49-51 Dale St, Manchester 49-51 Dale St, Manchester 100% 100% 100% 100% Recognition of the deferred tax assets is based upon the expected generation of future taxable profits. The deferred tax asset is expected to be recovered in more than one year's time and the deferred tax liability will reverse in more than one year's time as the intangible assets are amortised. Deferred tax is likely to increase from 19% as enacted to 25% from April 2023 as announced by the UK Government. Marketing office France 81 Rue Reaumur, 75002, Paris 100% Trading UK Wellington Mill, Pollard Street East, Manchester 100% 16 INVENTORIES Marketing office USA 1209 Orange Street, Wilmington 100% Dormant China 49-51 Dale St, Manchester 100% Trading Trading UK UK 49-51 Dale St, Manchester 100% 49-51 Dale St, Manchester 100% Finished goods Finished goods returns - 2021 2020 £ million 133.5 11.4 144.9 £ million 89.8 9.3 99.1 106 The value of inventories included within cost of sales for the year was £791.7 million (2020: £566.5 million). An impairment provision of £15.8 million (2020: £7.4 million) was charged to the statement of comprehensive income. There were no write-backs of prior period provisions during the year. 107

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