## **Trustees’ Annual Report for the period: 01/01/2024 to 31/12/2024** ## **Charity name: Silk Cat Rescue** ## **Charity registration number: 1180331** ## **Objectives and Activities** ||SORP
reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|For the benefit of the public to relieve the suffering of
feral, stray and unwanted cats who are in need of care
and attention, in particular, to provide and maintain
rescue homes or other facilities for the reception, care
and treatment of cats.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17
and 1.19|**Homing**– the rescue, rehabilitation and rehoming of
stray and unwanted cats and kittens.
**Neutering**–i) the neutering and release of feral and
garden cats to humanely controlled environments and
ii) encouraging and assisting, where possible, in the
neutering of domestic cats.
**Education**– improving understanding of cats and
their needs and prevention of cruelty and suffering to
cats and kittens.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees are mindful of the Charity Commission
guidance that our activities should benefit the public.| 28-09-2025 ## **Additional information** |Contribution made by
volunteers|Para 1.38|The charity is run entirely by volunteers from their own
homes. The charity does notown land or property.
This permits the charity to keep overheads to an
absolute minimum.
The charity is managed by a committee of four,
voluntary trustees.
Volunteers manage the day-to-day care and rehoming
of cats and kittens and with fundraising and publicity.| |---|---|---| ## **Achievements and Performance** ||SORP
reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**Homing**
Cats come into our care from a variety of sources – for
example, strays, unwanted, abandoned, evictions,
bereavement, via Social Services, police and vet
referrals. Whilst we are unable to accommodate all
requests, we help if we can. If we are unable to accept
a cat, advice and alternative suggestions are always
offered.
Before being rehomed, all cats undergo a health
check from a qualified veterinary surgeon, are
neutered (if not already), wormed and deflead,
vaccinated, microchipped and for peace of mind, all
are homed with four weeks of free health insurance
from Petplan.
All cats that come into our care are assessed as to
their homing suitability (eg. with small children,
inexperienced owners, dogs and other pets.) We will
only home a cat if we feel there is a good match with
their new environment and new owners.
We do not normally home animals on, or near, busy
roads to reduce the risk of traffic accidents.
Everybody who adopts a cat or kitten is given verbal
and written advice about how to settle a new cat into
the family. Cats will always be accepted back into care
should their new owner’s circumstances change or
newly adopted cats fail to integrate into their new
family - in such cases, we will offer to refund the
money given as an adoption donation.
**_In the period under review, 43 cats_**
**_and kittens were rehomed._**| Page 2 of 11 28-09-2025 ## **Neutering** At every opportunity we encourage volunteers and members of the public to neuter their cats - it is beneficial to the long term health of the animal and helps limit the number of unwanted cats and kittens. Unowned cats can become a nuisance in the community and on factory sites when they are roaming, fighting with neighbouring cats and having unwanted litters of kittens in inappropriate places. Most are semi-feral or feral; a few have had a home at some point. Cats are trapped then spayed or castrated, treated for parasites and ear-tipped for identification before being released back into their territory after recovery. On rare occasions, if the original trap site is considered unsafe for release, cats can be relocated to other safer sites e.g. farms, smallholdings and stables. Kittens young enough to be easily socialised are taken into foster care and subsequently placed for adoption. Truly feral cats do not fare well in confinement and cannot be successfully socialised. They are released as soon as possible. Any trapped cats suffering from serious medical problems (e.g. an injury not able to be fixed with a single treatment) are usually euthanised with agreement of a veterinary surgeon if that is the best welfare option overall. There are many benefits to TNR. Once neutered, a cat has a better quality of life, reduced fighting and disease. Female cats are prevented from having up to three litters a year. Nuisance behaviour is reduced or eliminated, thus improving the public’s perception of cats. This year our volunteers continued work on our TNR programme. _**In the period under review, a total of 24 cats received help under our TNR programme.**_ **Advice and Education** The charity periodically produces a free newsletter which highlights our recent work and also gives advice on cat-related topics. All cats and kittens are rehomed with a comprehensive information pack and new owners are actively encouraged to stay in touch so we can help with the integration into their new homes. Owners often ring and ask about behavioural and medical problems associated with their pets and, if appropriate, we do our best to signpost advice and help. 28-09-2025 Official organisations sometimes also contact us and ask for help when faced with situations, for example, involving tenants and their cats. **Fostering Facilities** Our five pen, cat hotel continues to work well and has almost 100% occupancy over the year. No major repairs or maintenance have been necessary during the year. Our very first, “get us going”, cabin was totally stripped out and rebuilt. It now has a proper safety corridor, proper lighting and a thermostatically controlled sleeping area. **The Prince’s Trust** We continued our relationship with Cheshire Fire and Rescue where we facilitate a “work placement” for selected participants as part of the Prince’s Trust tri-annual, 13 week course hosted in Macclesfield. Over their two week placement with us, the students follow a structured programme and, as well as learning about animal husbandry, learn about how the charity runs, its policies and its governance. This year, we welcomed two participants - both very different individuals and with different challenges and long term aspirations. We hope to continue the relationship next year when, of course, it will become The King’s Trust following the death of our majesty, The Queen. **Working with others** We maintain our links with other local rescue charities - bilateral sharing of surplus food and loaning of equipment has helped to reduce our expenses and theirs too. Support and advice is freely exchanged. We continue to benefit from our enrollment in Battersea’s Academy, making use of their many online courses to keep up to date with current rescue thinking and techniques. Our partnership with PetPlan continues and means we can home our cats with four weeks’ complementary health insurance. Page 4 of 11 28-09-2025 **Summary** ||**_2019_**|**_2020_**|**_2021_**|**_2022_**|**_2023_**|**_2024_**| |---|---|---|---|---|---|---| |**Rehoming**- cats and kittens homed|7|39|49|53|63|**43**| |**Trap Neuter Return**- cats helped|-|-|9|21|20|**24**| ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para
1.21|During the year under review our income fell slightly but
our fell expenditure more leaving our year end position
financially comfortable.
We saw a significant downturn in activity, partly due to
having fewer kittens and more older cats in care which
take longer to find homes. However, we feel the
reduced activity is more due to the general population
being impacted by the financial crisis and being less
minded to have companion animals.
This year our TNR programme was internally funded
without grant funded assistance. Activity was
comparable to last year.
This year, our income is less than £25k which means
we are not compelled to have our accounts
independently examined. However, the trustees feel it
is good practice and have arranged an examination and
the results are appended to this report.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para
1.22|The charity’s policy is to hold a minimum of between six
and twelve months of unrestricted reserves to provide a
buffer against unexpected events.| |Amount of reserves held|Para
1.22|At the end of the year, we held £40,705 unrestricted
reserves (4 years,) a significant increase from last year.
In part, this is due to reduced activity on the homing
front and having fewer and less demanding veterinary
needs.
It also reflects the trustee’s ambition to acquire a new
uPVC isolation pen so we can properly manage
infectious / ill cats and kittens.| |Reasons for holding zero
reserves|Para
1.22|Not applicable| Page 5 of 11 28-09-2025 |Details of fund materially in
deficit|Para
1.24|None| |---|---|---| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para
1.23|None| Page 6 of 11 28-09-2025 **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|1.
Donations from adopters and the general public,
either one-off or by standing order.
2.
Fundraising - sale of good quality donated goods
through our eBay shop continued to do well and
helped us finance our work.
3.
Grants from other organisations and charitable
trusts (none applied for this year)| |---|---|---| |A description of the principal
risks facing the charity|Para 1.46|The charity’s principal risk is receiving a large,
unexpected vet bill for a cat taken into our care.
Routine veterinary costs are generally known and
predictable; however, if a veterinary surgeon advises
that a cat needs particularly expensive treatment, to
mitigate the risk, the trustees will make an informed
decision, in conjunction with the vet, on whether to
proceed with treatment or, if a better welfare option,
put the animal to sleep.| ## **Structure, Governance and Management** |**Structure, Governance and Management**|**Structure, Governance and Management**|**Structure, Governance and Management**| |---|---|---| |||| |Description of charity’s trusts:||| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution, adopted 16thOctober, 2018| |How is the charity
constituted?
(e.g unincorporated association, CIO)|Para 1.25|Charitable incorporated organisation| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are appointed by resolution at a meeting of
the trustees. Trustees are appointed for a term of four
years but to ensure continuity, the terms are
staggered.| Page 7 of 11 28-09-2025 ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|Trustees are advised to study Charity Commission
guidance CC3a and, if appropriate, attend locally
sourced training.| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Governance of, and decisions about, the charity’s
activities are made by a committee composed of the
trustees.| |Relationship with any related
parties|Para 1.51|| |Other||| |||| Page 8 of 11 28-09-2025 ## **Reference and Administrative details** |Charity name
Other names the charity
uses
Registered charity number
Charity’s principal address|Silk Cat Rescue| |---|---| ||None| ||1180331| ||10 Long Lane
Pott Shrigley
Chesire
SK10 5SD| ## **Names of the charity trustees who manage the charity** |**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole**
**year**|**Name of person (or body)**
**entitled to appoint trustee (if**
**any)**| |---|---|---|---| |Irene North|Chair of Trustees||Appointed by meeting of
Trustees| |Michael Raymond North|||Appointed by meeting of
Trustees| |Sonja Margaret Coffait|||Appointed by meeting of
Trustees| |Katie Jane Mazzieri|||Appointed by meeting of
Trustees| ## **Director name** None Page 9 of 11 28-09-2025 **Names of trustees holding title to property belonging to the charity** **Trustee name Dates acted if not for whole year** None ## **Funds held as custodian trustees on behalf of others** Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details Not applicable ## **Other optional information** Page 10 of 11 28-09-2025 **Declarations** ## **The trustees declare that they have unanimously approved this report.** **Signed on behalf of the charity’s trustees:** |**Signature(s)**
**Full name(s)**
**Position**
(eg Secretary, Chair)
**Date**|||| |---|---|---|---| ||||| |||Irene North|| ||||| |||Chair of Trustees|| ||||| |||28th September 2025|| Page 11 of 11 28-09-2025 **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name Silk Cat Rescue **members of On accounts for the year** 2024 **Charity no** 1180331 **ended (if any) Set out on pages** Pages 1 and 2 only (remember to include the page numbers of additional sheets) - I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2024.** - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Date:** 13[th] October 2025 **Signed: Name:** Ebrahim Piperdy (AFA) (MIPA (MAAT) **Relevant professional** Institute of Financial Accountants (IFA) **qualification(s) or body** Institute of Public Accountants (IPA) **(if any):** Association of Accounting Technicians (AAT) **Address:** 39 Hartington Street, Chatham, Kent, ME4 5PH ## **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 1 **Give here brief details of** None at all, not applicable. **any items that the examiner wishes to disclose** . 2 ||**Charity Name**|||**No (if any)**||| |---|---|---|---|---|---|---| ||**Silk Cat Rescue**|||**1180331**||**CC16a**| ||**Receipts and payments accounts**|||||| ||**For the period**
**from**|Period start date
**01/01/24**|**To**|Period end date
**31/12/24**||(all figures to
nearest £)| |(note: columns may not add exactly due to rounding)||||||| ## **Section A - Receipts and payments** |||||**Unrestricted**
**funds**||||**Restricted**
**funds**|||||**Endowment**
**funds**|||||**Total funds**||||**Last year**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**A1 Receipts**||||||||||||||||||||||| ||Donations - regular giving||**-**|**1,104-**|||**-**||**--**|||**-**||**--**|||**-**|**1,104-**|||**-**|**1,060-**|| ||Donations - adoption fees||**-**|**5,275-**|||**-**||**--**|||**-**||**--**|||**-**|**5,275-**|||**-**|**7,460-**|| ||Donations - other||**-**|**5,730-**|||**-**||**--**|||**-**||**--**|||**-**|**5,730-**|||**-**|**6,318-**|| ||Fundraising||**-**|**4,463-**|||**-**||**--**|||**-**||**--**|||**-**|**4,463-**|||**-**|**5,065-**|| ||Gift Aid reclaim||**-**|**2,716-**|||**-**||**--**|||**-**||**--**|||**-**|**2,716-**|||**-**|**290-**|| ||Grants||**-**|**--**|||**-**||**--**|||**-**||**--**|||**-**|**--**|||**-**|**4,000-**|| ||Other||**-**|**2,616-**|||**-**||**--**|||**-**||**--**|||**-**|**2,616-**|||**-**|**1,100-**|| ||**_Sub total_**||**-**|**21,905-**|||**-**||**--**|||**-**||**--**|||**-**|**21,905-**|||**-**|**25,293-**|| ||_(Gross income for Annual Report)_||||||||||||||||||||||| ## **A2 Asset and investment sales** (see table) |**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**Charity Name**
**No (if any)**
**CC16a**
**Silk Cat Rescue**
**1180331**
**Receipts and payments accounts**
**For the period**
**from**
Period start date
**To**
Period end date
(all figures to
nearest £)
**01/01/24**
**31/12/24**
(note: columns may not add exactly due to rounding)
**Section A - Receipts and payments**|**CC16a**| |---|---|---|---|---|---|---|---|---| |||||||||(all figures to
nearest £)| |||||||||| |**Unrestricted**
**funds**
**A1 Receipts**|||**Restricted**
**funds**||**Endowment**
**funds**|**Total funds**||**Last year**| |Donations - regular giving|**-**
**1,104-**||**-**
**--**||**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**|**-**
**1,104-**
**-**
**5,275-**
**-**
**5,730-**
**-**
**4,463-**
**-**
**2,716-**
**-**
**--**
**-**
**2,616-**||**-**
**1,060-**| |Donations - adoption fees|**-**
**5,275-**||**-**
**--**|||||**-**
**7,460-**| |Donations - other|**-**
**5,730-**||**-**
**--**|||||**-**
**6,318-**| |Fundraising|**-**
**4,463-**||**-**
**--**|||||**-**
**5,065-**| |Gift Aid reclaim|**-**
**2,716-**||**-**
**--**|||||**-**
**290-**| |Grants|**-**
**--**||**-**
**--**|||||**-**
**4,000-**| |Other|**-**
**2,616-**||**-**
**--**|||||**-**
**1,100-**| |**_Sub total_**
**-**
**21,905-**
_(Gross income for Annual Report)_|**-**
**21,905-**||**-**
**--**||**-**
**--**|**-**
**21,905-**||**-**
**25,293-**| |||||||||| |**A2 Asset and investment sales**(see table)||||||||| ||**-**
**--**||**-**
**--**||**-**
**--**
**-**
**--**|**-**
**--**
**-**
**--**||**-**
**--**| ||**-**
**--**||**-**
**--**|||||**-**
**--**| |**_Sub total_**
**_Total receipts_**
**A3 Payments**|**-**
**--**||**-**
**--**||**-**
**--**|**-**
**--**||**-**
**--**| |||||||||| ||**-**
**21,905-**||**-**
**--**||**-**
**--**|**-**
**21,905-**||**-**
**25,293-**| |||||||||| |Vets bills|**-**
**6,789-**||**-**
**--**||**-**
**--**
**-**
**--**|**-**
**6,789-**
**-**
**--**||**-**
**8,650-**| |Vets bills (grant funded)|**-**
**--**||**-**
**--**|||||**-**
**2,636-**| |||||||||| |Cat Care Consumables|**-**
**--**||**-**
**--**||**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**|**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**||**-**
**3,798-**| |Administration|**-**
**--**||**-**
**--**|||||**-**
**349-**| |Fundraising costs|**-**
**--**||**-**
**--**|||||**-**
**10-**| |Travelling|**-**
**--**||**-**
**--**|||||**-**
**236-**| |Other charitable activities|**-**
**--**||**-**
**--**|||||**-**
**25-**| |**_Sub total_**
**-**
**6,789-**
**A4 Asset and investment purchases(see table)**|**-**
**6,789-**||**-**
**--**||**-**
**--**|**-**
**6,789-**||**-**
**15,703-**| |||||||||| ||**-**
**--**||**-**
**--**||**-**
**--**
**-**
**--**|**-**
**--**
**-**
**--**||**-**
**--**| ||**-**
**--**||**-**
**--**|||||**-**
**--**| |**_Sub total_**
**_Total payments_**
**_Net of receipts/(payments)_**
A5 Transfers between funds
A6 Cash funds last year end
**_Cash funds this year end_**|**-**
**--**||**-**
**--**||**-**
**--**|**-**
**--**||**-**
**--**| |||||||||| ||**-**
**6,789-**||**-**
**--**||**-**
**--**|**-**
**6,789-**||**-**
**15,703-**| |||||||||| ||**-**
**15,115-**||**-**
**--**||**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**|**-**
**15,115-**||**-**
**9,590-**| ||**-**
**--**||**-**
**--**|||**-**
**--**
**-**
**25,590-**||**-**
**--**| ||**-**
**25,590-**||**-**
**--**|||||**-**
**16,000-**| ||**-**
**40,705-**||**-**
**--**|||**-**
**40,705-**||**-**
**25,590-**| |||||||||| CCXX R1 accounts (SS) 24/09/2025 1 ## **Section B - Statement of assets and liabilities at the end of the period** |**Categories**
**B1 Cash funds**|**Details**|**Details**|**Unrestricted**
**funds**|**Unrestricted**
**funds**|**Restricted**
**funds**|**Restricted**
**funds**|**Endowment**
**funds**| |---|---|---|---|---|---|---|---| ||Current account||**-**
**10,987-**||**-**
**--**||**-**
**--**| ||Paypal||**-**
**29,314-**||**-**
**--**||**-**
**--**| ||Deposit account||**-**
**404-**||**-**
**--**||**-**
**--**| |
**B2 Other monetary assets**
**B3 Investment assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**
**Signed by one or two trustees on behal**|**_Total cash funds_**
(agree balances with receipts and payments account(s))
**Details**
**Details**||**-**
**40,705-**||**-**
**--**||**-**
**--**| ||||OK
**Unrestricted**
**funds**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**Fund to which asset**
**belongs**||OK
**Restricted**
**funds**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**
**Cost (optional)**
**-**
**--**
**-**
**--**
**-**
**--**
**-**
**--**||OK
**Endowment**
**funds**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**Current value**
**(optional)**| ||||||**-**
**--**||**-**
**--**| ||||||**-**
**--**||**-**
**--**| ||||||**-**
**--**||**-**
**--**| ||||||**-**
**--**||**-**
**--**| ||||||||| ||||||**-**
**--**||**-**
**--**| ||||||||**Current value**
**(optional)**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||| ||||||||**-**
**--**| ||||||||**-**
**--**| ||||||||**When due**
**(optional)**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||Date of approval| ||||||||24th Sept, 2025| ||||||||| CCXX R2 accounts (SS) 24/09/2025 2