2024-12-31-accounts

JAI DOG RESCUE Registered charity number 1172313 Annual Report and Unaudited Financial Statements 9 month period ended 31st December 2024

JAI DOG RESCUE Annual Report and Unaudited Financial Statements for 9 month period ended 31 December 2024 PAGE Trustees, annual report Independent examiner's report to the trustees 14 Statement of financial activities 15 Balance sheet 16 Statement of cash flows 17 Notes to the financial statement

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 The trustees present their annual report and financial statements of the Charity for the 9 month period ended 31 December 2024. The financial statements have been prepared in accordance with the Charities Act 2011 and Accounting and the Charities Statement of Recommended Practice (second edition) and financial reporting standard FRS 102. REFERENCE AND ADMINISTRATIVE DEfAIIS Registered charity name Jai Dog Rescue Charity registration number 1172313 Principal office 103 Gaunt Street Southwark LA)ndon SEI 6DP Trustees Gwendoline Moy Rawipim Paijit Witehuda Paijit Inhan Presencer Independent examiner Glen Bott FCA Cooper Parry Group Limited Argosy Road East Midlands Airport Derby DE74 2SA Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent MEI9 4JQ

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 The Trust was established as a Charitable Incorporated Organisation by a Constitution dated 28tli March 2017. The Trust is governed by the Board of Trustees. The first trustees were appointed by the Constitution of 28th March 2017. Apart from the first trustees every trustee must be appointed by a resolution passed at a properly convened meeting of the charity's trustees. The objects of Jai Dog Rescue (the "Chariw) are: To promote humane behaviour towards animals, in particular but not exclusively abandoned and stray dogs in any part of the world but particularly ThallE￿a, by providing appropriate care, protection, treattnent and security for animals which are in need of care and attention by reason of sickness, maltreatsnent, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. It achieves these objectives primarily through supporting the work of the Jai Dog Rescue Foundation, an associated charity in Thailand. ACHIEVEMEKfs AND PERFORMANCE Jai Dog Rescue, a non-profit animal welfare organisation, is committed to transforming the lives of street dogs in Thailand which we aim to achieve through the following areas of focus: Sterilisation and vaccination, with a specific focus on Dog Population Management (DPM) via CNVR (Capture, Neuter, Vaccinate, Release) method Urgent care, rescue, and rehabilitation Providing short and long-term sanctuary for Thailand's most vulnerable dogs Local rehoming in Thailand Community outreach, support, and education Please note: We have changed our financial year-end date, and as a result, this report covers a shortened accounting period of nine months, from 1st April to 31st December 2024. Our main activities and achievements during this period were: i. CNVR (Catch, Neuter, Vaccinate, Return) Jai Dog Rescue sterilised and vaccinated 99712 street and free-maming dogs aeross Nal(hon Nayok province, at an average cost of £30 per dog. Our teams are now treating over 1,000 dogs every month, demonstrating both the scale and sustainability of our work. This year, we expanded our operations into an additional district, Ban Na, meaning we are now delivering CNVR services aeross three of four districts of Nakhon Nayok provinee.

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 A key part of our CNVR strategy is to ensure long-terni impact through follow-up surveys. We continue to revisit areas we have previously worked in to conduct annual population surveys, maintaining our target of an 80% sterilisation rate. We are currently in the process of transitioning to using Talea, a specialist street dog survey tool created by ICAM (International Companion Animal Management) Coalition for all new service districts. While meaningful data from Talea will require 6- and 12-month follow-ups to assess, its introduction marks a significant step forward and provides better eapability for monitoring and evaluating our impact. We now have three CNVR teams, two of which are mobile teams that base themselves at temples/village halls and one fixed team based at the Jai Dog Hub in Pak Phli, Nakhon Nayok. To meet the growing demand for CNVR SerVi￿S and complete the Dog Population Management programme in Nakhon Nayok, we will shortly be recruiting two more mobile teams. These teams are staffed by a total of 6 veterinarians, 9 veterinary nurses, 6 animal rescue officers, 3 clinic managers, and one CNVR Project Manager. Our CNVR programme continues to be generously funded by Battersea Dogs and Cats Home until December 2026. Total do s sterilised and vaccinated.. Total 8,769 Target number of dogs sterilised and vaccinated Actual number of dogs sterilised and vaccinated 9,712 Gender: Male Female 4,441 5,271 Owned status: Owned (confined and free roaming) Semi-owned (community owned free roamin Stray 4,892 3,521 1,299 Surgical complications incidentally encountered: Pyometra Heat Cryptorchid Enlarged spleen 490 224 40 1,026

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 Our CNVR programme significantly exceeded its 2024 target. Once again, our data confirmed that most dogs we encounter are not truly stray, but either owned and allowed to roam freely, or semi-owned - informally cared for by multiple community members despite not having a single dedicated owner. This reinforces the Importan￿ of community- based approaches and sustained local engagement in managing the free-roaming dog population in Thailand. During sterilisation procedures, our veterinary teams frequendy encounter a range of incidental surgical findings, many of which are common in free-roaming dog populations. These include pyometra, cryptorchidism, dogs in active heat, and a high incidence of enlarged spleens. Such findings highlight the importance of early intervention through CNVR, not only for population control, but also for the prevention and treatment of serious, often life-threatening health conditions that can result from being unsterilised. Pyometra, a serious and often fatal infection, can occur naturally in unspayed female dogs. However, our team has obse￿ed a heightened incidence in areas where the community practice of administering human birth control injections to female dogs is common. A]though first introduced by local authorities with good intentions, this approach has had unintended and harniful consequences for canine health. Through our education programme, we are working to reverse this misinformed practice by raising awareness about the risks of using human hormonal contraception in dogs. In its place, we promote safe, veterinary-led alternatives - delivered free of charge through our CNVR services. Our veterinary teams have also reported a high incidence of enlarged spleens, which is likely linked to tick-borne diseases - a common yet often undiagnosed issue in free-roaming dog populations. These findings highlight the critical importance of preventative care, including regular flea and tick control, and demonstrate how our CNVR prograrnme provides a vital opportunity to identify and address underlying health conditions that would otherwise go untreated. Through our community outreach and education work, we are also raising awareness about the importance of parasite prevention, equipping local carers with the knowledge and tools to help protect the dogs they care for. 2. Rescue and Rehabilitation In August 2024, we celebrated a major milestone with the completion and opening of our purpose-built, on-site animal hospital. This new facility has greatly expanded our capacity for both CNVR and emergency rescue operations. It features dedicated spaces for X-rays, blood testing, ultrasound, an isolation ward, laundry and sterilisation, as well as essential staff and storage areas. By bringing more rescue services in-house. we can now oversee the full continuum of eare - from intake to reknrn - for most animals. As a result, we've been able to reduce the cost per rescue dog to £139, all while maInt￿ning the highest clirrical standards. We anticipate that this cost will continue to decrease in the years ahead.

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 Since the hospital opened, we are now treating around 60-70 animals per month. Through our emergency rescue work, we provided lifesaving treatment to 406 animals over the period - dogs and cats who would othenvise have received no medical attention due to a lack of ownership and resources. Alongside the new hospital, we strengthened our Rescue Team by recruiting and training two veterinarians, four veterinary nurses, and one animal rescue officer to manage the growing caseload. TotalNuTnber o Rescue Cases Treated Per Month ri1202 - December 202 Month April May June July August September October November December Total 42 30 47 37 64 53 45 60 Since the opening of our new hospital in August, the number of cases treated has steadily increased. While we provide eare for both dogs and cats, around 95% of cases involve dogs. The most eommon diagnoses include open or infected wounds and fractures, typically resulting from road traffic acadents or confiirts between dogs - both common risks faced by free-roaming animals in Thailand. Thanks to the kindness of our grant partners and major donors, over the course of the year we have been able to advance our medical suite with more specialist equipment, including X- ray, U]trasound and Phovia laser light therapy for enhanced healing of wounds. We also carry out comprehensive in-house blood testing for every animal, including both biochenllstry and haematology, to ensure accurate diagnosis and informed treatment planning.

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 3. Communi Outreach and Education Pro Our community education programme continued to expand in 2024, reaching 3,028 children through school workshops and 1,466 adults through village meeting and healthcare sessions. This work is vital in promoting animal welfare values and empowering communities to participate actively in street dog care and welfare. OUT sessions foeus on: Introducing our CNVR and Rescue programme Dog bite prevention Rabies prevention 5 Freedoms of Animal Welfare Responsible Pet Ownership Dog Body Language To support this growing initiative, we recruited a new Education Assistant who will help to further scale the programme in the Coming year as we expand into more districts. We are also collaborating with specialists in Human Behaviour Change and impact measurement to redesign our sessions, aiming to maximise their impact on changing perceptions and attitudes towards dogs. Over the coming year, we'll be developing and implementing improvements based on their awaited expert review and suggestions. 4. Jai Aid Feedin & Basic Medical Pro me Through our Aid programme, we supported the daily feeding of street dogs, delivering 3,690 meals through a network of five local feeders. This equated to 4 tonnes of dog food distributed over the course of the year. We were also delighted to receive a substantial donation of dog food from Mars Asia, helping to sustain this critical lifeline for vulnerable dogs and support the community around them with little resource. Additionally, we continued our annual vaccination drive at Wat Pa Si Thawon Ninmt temple shelter, providing vaccinations for 70 street dogs under the care of local rescuer P. Sumneung. 5. Shelter Sanctu and Rehomin While our policy is always to return dogs to their communities post-treatment, some exceptional eases require longer-terni care. By the end of the year, 92 dogs were liwng at OUT shelter, either awaiting rehoming or enjoying sanctuary care. We successfully rehomed 12 dogs during the year and launched the Mars Adoption Portal in partneTship Mars Asia, a platforni designed to boost domestic adoptions within Thailand and help more dogs find loving forever homes.

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 Here are just a few of the dog's stories that we found homes for this year: Meet ado ted do Hero Hero is a young dog we found abandoned in a battered cardboard box, frightened, and suffering from severe neglect. On arrival at The Farni, he was dirty, malnourished, and infested parasites. Thanks to the dedicated care of our team, Hero made a full recovery and gradually revealed his affectionate, play￿] nature. Over time, he transformed into a confident and happy dog, 11 of character and charn]. This year, we arranged a photoshoot at our shelter and Hero very quickly stole the hearts of the photographers. Not long after, he was adopted into a loving home as the only dog, where he now thrives. Renamed Hirohito Hokusai (Hiro for short), he's settled beautifully into life in Bangkok and has even gaincd a social mcdia following of his own! Hiro's successful adoption is a testament to the life-changing impaet of our work and the potential in every rescue case. While we're always sad to say goodbye, seeing animals like Hiro thrive in their forever homes reinforces the importance of everything we do. Meet ado ted do John John's adoption marked a major milestone for our team this year. Once a fragile puppy living with his mother and siblings on the streets, John's life changed dramatieally after a road traffic accident left him nearly paralysed. He had been hit by a while running across a busy road to find food. Thanks to urgent surgery and ongoing physiotherapy provided by our veterinary team, John gradually regained mobility. Though he continues to walk with a slight limp, it didn't prevent him from living an active, plaffiil life among the other dogs at our shelter. Given his vulnerability and medical history, returning John to the street was never an option. He remained with us as one of our long-term residents. John's happy ending came this year when he was adopted by a wonderful family in Ubon Ratchathani-more than 500 kilometres from our shelter in Nakhon Nayok. His successful rehoming is a heartening reminder that distance is no obstacle when the perfect match is found. We're incrediblv grateful to Mit, our Education Programme Coordinator, and Ten, our Shelter Warden, who travelled the long journey with John to personally deliver him to his new home and ensure he settled in comfortably. John loves his new home, reeeiving all the care, companionship and love he needs. His story reflects the critical importance of long-terni rehabilitation work and the transforn]ative impact of giving street dogs like him a second Chance.

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 6.or anisational Develo ments 2024 saw important organisational growth for Jai Dog Rescue. We hired a new HR Manager to professionalise our internal processes and policies. Our veterinary leadership structure was also strengthened, with Dr. Ton promoted to CNVR Project Manager, overseeing all sterilisation teams, and Dr. Benz promoted to Head Rescue Vet, responsible for managing rescue veterinary operations in our new hospital. We were fortunate to receive expert support from Becky, Head of HR at our UK-based sister company) Ministry of Sound, who visited to deliver a series of training workshops with team leaders and worked closely with teams to strengthen and align communication, cooperation and our HR policies. 7. Visitors and Volunteerin Corporate volunteering with Thai-based companies increased significantly this year, a positive trend we are actively building on with more volunteering days planned for 2025. These visits are invaluable, providing vital socialisation opportunities for our dogs while also supporting our ￿ndraising efforts. We were also delighted to welcome multiple visits from KPIS International School, giving hundreds of schoolchildren the chanee to interact, play with, and walk our dogs throughout the year. We are deeply grateful to the teachers and staff of KPIS for choosing Jai Dog Rescue as their volunteering partner and helping to create meaningful experiences for both their students and our dogs. It was a pleasure to host multiple visits from representatives of Battersea Dogs and Cats Home, our major grant partner. We also welcomed members of our UK team, who visited alongside key ambassadors for Jai Dog Rescue, ￿rther strengthening the bonds between our teams, partners, and wider support community in the UK. Fundraisin In 2024, Jai Dog Rescue was chosen as the Goodwoof Charity Partner, raising over £37,000 in support of our rescue and rehabilitation work. We also took significant steps to diversify our fi]ndraising by engaging specialist agencies to help grow both public donations and our major donor programme. Additionally, we expanded our corporate grant access by registering with several employee- led CSR plarfornis. We also secured several important grants from The Michael Chamberlayne Charitable Trust, Jean Sainsbury Animal Welfare Trust, Vera Howarth Animal Trust, Anthony V Martin Foundation which was put towards purchasing vital new medical equipment for our hospital and rescue and rehabilitation service. io

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 We also received continued support from Battersea Dogs and Cats Home to continue our Dog Population Management programme in Nakhon Nayok. 8. Plans for the Future Looking ahead to 2025 and beyond, Jai Dog Rescue will continue to expand our impact through the development and rollout of our Hub and Spoke model. We plan to establish two new spokes in the neighbouring provinces of Prachinburi and Saraburn, while also developing a new hub in Khorat (Nalthon Ratchasima). These expansions will allow us to reach even more free-roaming street dogs in need, broaden the impact of our CNVR services, and forge strong partnerships with new communities that are already eager to welcome and benefit from our clinical and community outreach work. To meet growing demand, we intend to recruit a second rescue veterinary team to increase our capaeity for emergency aid and rehabilitation services. In line with the growth of our rescue and hospital activities, we also plan to operate our on-site hospital on a 2417 basis, ensuring that critically injured or sick anima]s can receive urgent care at any tirne of day. In parallel, Jai Dog Rescue, with the supw)rt of Battersea Dogs and Cats Home and Human Behaviour Change For Life, is committed to embedding a Human Behaviour Change (HBC) strategy across all of our programmes, recognising that long-term improvements in animal welfare are inseparable from changes in eommunity attitudes and behaviours. We plan to hire a dedicated HBC Specialist to lead this vital work. Additionally, we are developing an Advocacy Programme, with the reeruitment of an Advoeaey Officer planned, to build our infiuence with local government, policymakers and institutional stakeholders within Nakhon Nayok and wider community in Thailand. We are also investing in improvements to our shelter infrastructure. In 2025, we aim to ndraise and build a new kennel block, providing an improved environment for sanctuary residents, with a particular foeus on enhancing welfare and enrichment opportunities for long-terni sanctuary dogs. From a fundraising perspective, we are committed to diversifying our income streams to create a more sustainable future. We will continue working with specialist fundraising agencies to grow public fundraising campaigns and strengthen relationships with corporate and major donors. In support of this, we also plan to hire a UK-based Marketing and Fundraising Executive to drive engagement, donor stewardship, and brand visibility throughout the charity. Through these developments, our commitment remains unwavering: to transforni the lives of street dogs in Thailand and to create lasting, positive chEmge for the communities who live alongside them and care deeply about their wellbeing. We envision a future where every dog- regardless of ownership or location - is respected, cared for, and given the opportunity to thrive. li

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 FINANCIAL REVIEW Total income for the 9 months to December 2024 amounted to £441,476 fyear ended 31 March 2024: £777,986) and total expenditure to £506,006 fyear ended 31 March 2024 £771,961). At 31st Deeember 2024, the charity's assets exceeded its liabilities by £51,811 fyear ended 31 March 2024 net assets £116,341). £666,515 was Teceived from Battersea Dogs and Cats Home in December 2024 for the 2025 programme. The trustees are satisfied that it is appropriate for the charity to prepare accounts on a going concern basis of accounting. The charity does not employ any UK staff. UK personnel that conduct Charitable activities are employed and donated by Ministry of Sound Ltd, a company ineorporated in the United Kingdom, with a cost of £39,934 incurred during the 9 month period ended 31st December 2024, which is included as a donation in kind in the financial statements. RISK MANAGEMENr The trustees have assessed the major risks to which the Trust is exposed, in particular those related to the operation and finance of the Trust. Ineffectiveness of fund-raisin The charity will never enter into commitments until it has the necessary funds in hand. Loss of ke staff There are no eritical staff based in the UK eharity. While Thai operations were previously heavily reliant on the Director and Co-Founder, he has prioritised building internal capacity by promoting and training key team members. Thanks to this focus on leadership development, the local team is now equipped to continue operations smoothly and sustainably, even in his absence. Fraud or dishones All financial transactions are managed by an experienced accountant, who is directly overseen by the trustees. Safe of field staff The charity has no direct responsibility for field staff. However, the Thai based trustees monitor the work that is conducted in Thailand. 12

JAI DOG RESCUE TRusfEES' ANNUAL REPORT 9 month period ended 31 December 2024 Re utational dama The trustees are directly involved in the activities of both the UK charity and the Thai foundation. Social instabili in Thailand The Thai foundation does not work in BangkoK which tends to be the focus of any unrest. Its work is totally apolitical, and the trustees are confident that it would be little affected during any period of instability. RESERVES POLICY It is the intention of the Trustees to hold reserves equal to three months, operating expenditure - apprO￿rnately £25,000 based on 2023/24 Outgoings. The charity Currently holds more than twice this amount. PUBLIC BENEF The trustees have complied with the gllidan￿ on public benefit requirement in accordance with Section 17 of the Charities Act 2011. The Charities Commission in its Charities and Public Benefit" Guidance requires that key principles be met in order to show that an organisation's aims are for the public benefit: first, there must be an identifiable benefit and secondly, that the benefit must be to the public or a section of the public. OUT p￿￿oseS meet the Charity Commission's public benefit requirement as our aims relate entirely to the advancement of animal welfare. PLANS FOR FtTfuRE PEIUODS The Trust will eontinue to support the work of the Thai foundation by fundraising and increasing public awareness of its activities, and also through the provision of advice and guidance. The Trustees, Annual Report was approved on 0310912021 and signed for on behalf of the board of trustees by: Lokah Lohan Presencer TRUSTEE

JAI DOG RESCUE INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEFS OF JAI DOG RESCUE 9 Month period ended 31 December 2024 I report to the trustees on my examination of the financial statements of the charity for the 9 month period ended 31 December 2024 which are set out on pages 15 to 23. RESPONSIBILITIES AND BASIS OF REPORT As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charitys accounts carried out under section 145 of the Act and in carr)qng out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. INDEPENDENf EXAMINER'S STATEMENr The charity's gross ineome exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW). I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me eause to believe that in any material respeet: aecounting records were not kept in respect of the charity as required by section 130 of the Act" or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Glen Boti FCA Cooper Parry Group Limited Sk), View Argosy Road East Midlands Airport Derby DE74 2SA Date 4 September 2025 14

JAI DOG RESCUE UNAUDrrED STATEMENf OF FINANCIAL AcrIvrrIES 9 month period ended 31 December 2024 Unrestricted Restricted Funds Funds 9 months 12 months ended ended Dec-24 Mar-24 Note Income from: Donations 419,556 21,920 441,476 777,986 Total Income 419,556 21,920 441,476 7Th,986 Expenditure on: Charitable ActiTrities (432,198) (73,808) (506,006) (Tr,961) Total Expenditure 8) ( 808) ( 06 006) 61) Net movement in funds (12,642) (51,888) (64,530) 6,025 Reconciliation of ￿nds. Total funds brought fonvard at i April 2024 61,615 54,726 116,341 110,316 Total funds carried forward at 31 December 2024 8,97 1,811 116, The notes on pages 18 to 23 forni part of these financial statements. 15

JAI DOG RESCUE UNAUDTfED BAIANCE SHEET As at 31 December 2024 Dec-24 Mar-24 Notes Current assets: Cash at bank 728,072 118,693 728,072 118,693 Liabilities: Creditors: Amounts falling due within one year (676,261) (2,352) Net current &ssets 51,811 116,341 The funds of the charity: Restricted income funds Unrestricted funds 2,838 48,973 54,726 61,615 Total charity funds 51,811 116,341 These financial statements were approved by the board of trustees and authorised for issue on 0310912025 and were signed on behalf of the board by: Lohan Presencer TRUSTEE Charity Registration Number: 1172313 16

JAI DOG RESCUE STATEMENf OF CASH FLOWS 9 month period ended 31 December 2024 9 months ended Dec-24 12 months ended Mar-2024 Cash flows from operating aCtI￿ties. Net cash (used in)/ provided by operating activities 609,379 7,032 Net cash provided by operating activities 60 Change in cash and cash equivalents in the year 609.379 7,032 Cash and eash equivalents at the beginning of the year 118,693 111,661 Cash and cash equivalents at the end of the year 728,072 118,693 Cash provided by operating activities Net movement in funds 164,530) 6,025 Increase/(Deerease) in ereditors 673,909 1,007 609,379 7,032 17

JAI DOG RESCUE NOTFS TO THE UNAUDrrED FINANCIAL STATEMENrs 9 month period ended 31 December 2024 The charity is a public benefit entity and a registered charity in England and Wales. The address of the registered Offi￿ is 103 Gaunt Street, London SEI 6DP. STATEMEYJ r OF COMPIIANCE These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland, and the Statement of Recommended Practice applieable to eharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102). As referred to above, the charity meets the definitions within FRS 102 of a public benefit entity. AccouNfING POIICIES Basis of preparation The financial statements cover the 9 month period to 31 December 2024 and have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the ￿nCtIOnal currency of the entity. Going concern The Trustees will take on no liabilities or commitments that exceed funds held by the charity. They are satisfied that Jai Dog Rescue has adequate resources to continue in operational existen￿ for the foreseeable future. The Trustees therefore believe it is appropriate to adopt the going concern basis in preparing the financial statements. Taxation Jai Dog Rescue is exempt from corporation tax on its charitable activities. Fund accounting General Funds - Any funds that are available for use by the Trustees within the general objects and powers of the charity are called general funds. Desi nated Funds - Trustees may ' put aside, unrestricted general funds for speeific purposes. These ft]nds are designated ￿nds. Restricted Funds - Any amounts re￿iVed that may only be spent for purposes specified by the donors. 18

JAI DOG RESCUE NOTES TO THE UNAUDrrED FINANCIAL STATEMENfs (CONfINUED) 9 month period ended 31 December 2024 AccouNfING POIICIES (continued) Income All income is included in the statement of financial activities when entitlement has passed to the charity, when it is probable that the economic benefits associated with the transaction will flow to the eharity and when the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Gift Aid claims are recognised at the same time as the donation from which they arise income from contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted Expenditure Expenditure is recognised on an accrual basis as a liability is incurred and includes all VAT Charitable expenditure comprises those costs incurred by Jai Dog Rescue in the delivery of its activities Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and includes accounts examination fees and costs linked to the strategic management of Jai Dog Rescue All charitable expenditure relates to the Charity's principal activity Current tiabilities Current liabilities are obligations of the Charity expected to be settled within twelve months from the reporting date or within the Charity's normal operating cycle, whichever is longer. These include trade payables, accruals, deferred income, and other amounts due to be paid within the year. A liability is recognised when: The Charity has a present obligation because of a past event. A reliable estimate can be made of the amount of the obligation 19

JAI DOG RESCUE NOTES TO THE UNAUDrrED FINANCIAL STATEMENfs (CONfINUED) 9 month period ended 31 December 2024 DONATIONS Unrestricted Restricted Total Total funds funds Dec-24 Mar-24 Battersea Dogs & Cats Home Donations in Kind Other funders 362,487 72,410 343,089 39,934 379,622 39,934 401,542 21,920 419,556 21,920 441,476 T77,986 Income from donations in the 9 month period ended 31st December 2024 was £441,476 (year ended 31 March 2024: £777,986), of which £419,556 was unrestrieted (year ended 31 March 2024: £396,633) and £21,920 was restricted (year ended 31 March 2024: £381,353). EXPENDITURE ON CHARITABLE AcfIvTTIES Unrestricted Restricted Total Total funds funds Dec-24 Mar-24 Charitable Grants Paid to Jai Dog Rescue Foundation (Thailand) Staff Costs (see note 7) Project & Shelter managen]ent Costs Website Marketing & Advertising Travel and Subsistence Other Fundraising Costs Sundry Expenses Governance costs (note 6) 330,808 73,808 404,616 662,593 39,934 4.500 12,072 5,255 366 27,977 4,632 6,654 39,934 4,500 12,072 5,255 366 27,977 4,632 6,654 72,410 9,787 11,640 3,250 758 1,484 10,039 432,198 73,808 506,006 T71,961 The charity operates mainly through an associated charity in Thailand, Jai Dog Rescue Foundation. Expenditure on charitable activities was £506,006 fyear ended 31 March 2024: £7B,961) of which £432,198 was unrestricted (year ended 31 March 2024: £390,608) and £73,808 was restricted (2024: £381,353). 20

JAI DOG RESCUE NOTES TO THE UNAUDrrED FINANCIAL STATEMENfs (CONfINUED) 9 month period ended 31 December 2024 Dec-24 Mar-24 Unrestricted Funds Independent examiner's fee Accounting Software Bank Charges 5,100 2,675 5,010 2,354 1,554 6,654 10,039 STAFF AND TRUSTEE COSTS During the period no remuneration or other benefits from employment with the charity or a related entity were received by the trustees. The trustees were not reimbursed for any expenses incurred during the period. The charity is reliant upon donated staff costs from Ministry of Sound which can be qualified and recognised in the financial statements as donations in kind (see note 4). CREDITORS Dec-24 Mar-24 Amounts falling due within one year: Trade creditors Aecruals Deferred Income 336 9,410 666,515 2,310 676,261 2,352 Deferred income relates to £666,515 funds received from Battersea Dogs & Cats Home for the 2025 project costs, deferred in full. 21

JAI DOG RESCUE NOTES TO THE UNAUDrrED FINANCIAL STATEMENfs (CONfINUED) 9 month period ended 31 December 2024 THE FUNDS OF THE CHARrrY iApr 2024 31 Dec 2024 Income Expenditure Restricted income funds: Battersea Anthony V Martin Charitable Trust Jean Sainsbury Animal Welfare Trust VH Animal Trust 54,726 (51,888) {iJ,000) (10,000) (920) 2.838 11,000 10,000 920 54,726 21,920 (73,808) 2,838 Unrestricted funds: General fund 61,615 419,556 (432,198) 48,973 116,341 HI,476 (506,006) 51,811 iApr 2023 31 Mar 2024 Income Expenditure Restricted income funds: Battersea Power of One Jean Sainsbury Animal Welfare Trust 54,726 362,487 2.366 16,500 (362,487) (2,366) (16,500) 54,726 54,726 381,353 (381,353) 54,726 Unrestricted funds: General fund 55,590 396,633 (390,608) 61,615 110,316 777,986 (771,961) 116,341 In 2021 we secured a partnership with world-renowned animal welfare charity, Battersea, leading to the agreement of an exeiting and wide-reaching 5-year project, formally agreed in January 2022, with Battersea pledging £1,837,770, over the course of the funding tenn to enable the sterilisation and vaccination of a total 77,220 dogs in the Nakhon Nayok area (an estimated 80% of the total provincial stray dog population) by 2026. The 2024 donation (£362,487) was reeognised in full in the accounts to 31st March 2024. The 2025 funds were received and deferred in December 2024 (£666,515) Anthony V Martin Charitable Trust and Jean Sainsbury Animal Welfare Trust generously granted us £11,000 and £10,000 respectively, to enable us to purchase an Xray machine for our Dog Hospital. VH Animal Trust generously donated £920 for a Phovia IAser, for our Dog Hospital. 22

JAI DOG RESCUE NOTES TO THE UNAUDrrED FINANCIAL STATEMENfs (CONfINUED) 9 month period ended 31 December 2024 io. RELATED PARTIFS Other than its working relationship with the Jai Dog Rescue Foundation in Thailand, the charity has no related parties and has not undertaken any transactions with related parties in the current or previous period. ii. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted Funds Funds Total 2024 As at 31 December 2024: Current assets Current liabilities 58,719 669,353 728,072 (9.746) 1666,515) (676,261) TOTAL FUNDS 48,973 2,838 51,811 Unrestricted Restrieted Funds Funds Total 2023 As at 31 March 2024: Current assets Current liabilities 63,967 (2,352) 54,726 118,693 (2,352) TOTAL FUNDS 61,615 54,726 116,341

JDR Financial Statements 9 Months Ended Dec-24 Final Audit Report 2025-09-03 Created= 202&0￿03 By= Sarah Montgomery [e-mail] Status= Signed Transaction ID= CBJCHBCAABAASG04Wy-8e1RK07ZBOU3Enck5rABMi-CN "JDR Financial Statements 9 Months Ended Dec-24" History Document created by Sarah Montgomery ([e-mail]) 2025-09-03 - 8..23..22 AM GMT- IP address: 62.244.189.244 Document emailed to Lohan Presencer ([e-mail]) for signature 2025-09-03 - 8.'23.'28 AM GMT Email viewed by Lohan PreSen￿r {IpreSen￿[e-mail]> 2025-09-03 - 8'.23'.41 AM GMT- IP address= 104.47.11.62 èo Document e-signed by Lohan PreSen￿r (lpresen￿[e-mail]) Signature Dale". 2025-09-03- 8."24:16 AM GMT- fime Source: server- IP address". 158.41.116.114 Agreement completed. 2025-09-03 - 8.'24.'16 AM GMT Adobe Acrobat Sign