Charlty rÈgl&trallort number 1185764 (Englknd Wales) Co￿￿nY regists¥tioD number 07171600 RAINFOREST ALLIANCE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 RAINFOREST ALLIANCE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Tru•le08 Mrj Tank M8GYu MSA PAragon Munoz (Appofnted 5 Mar(* 20251 CharFty nvmb8rlEngland and W&l881 1185764 Comparby number 07171690 Règl¥t•red offlcè Un4t 2 7. The Gr8en Hou08 244-254 CambTrJge Heath Road Lond E2 90A Audltar Go￿￿n8 Linited 75 Maygrnve Road Lond¢n NW6 2EG RAINFOREST ALLIANCE LIMITED CONTENTS Page TrJs*es' report &aternent altrust￿, responth￿l88 Independent audltots report 8-10 Slatement offinand•l ￿#￿e$ B81gnco shget 12 atement ofc*sh 11 13 Notes to the financ￿ 8tatwn8nts 14-22 RAINFOREST ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 31 DECEMBER 2024 Tha twsts88 pr88ent their 8nThu81 r8POrt and finondal statemeiits brihe >ear er￿1￿ 31 Ik(*mbÈr 2Q24. The fin8na81 stst8m8nts have been prepared in 0co)ryJan￿ w7th Ihe acrnunting pDIKaèS Set out in note 1 to th& n8nd81 statements and compty wyth he CoMpan￿S AL# 20Cfj and "Act)ntained kn the Charlty ¢omml•8ion' general gubJ8Tr￿ on public beneft %￿eTh aelliTrJ the rhriil$ t•Jlethves and p*nnlng rt8 8L#Mde8, RAINFOREST ALLIANCE LIMITED TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 METhOD OF AppoiiifuENT OR ELE￿KIN OF t¥RECTQRS The m8n8gemenl of the Company ks the Tespcffisibilty of the thr2ttors are 8nd CLWted under the temis of the ArUd88 of A88OC48tion. The 8ppoinlment of new direLlors 16 at Ihè dl&(x8tton ol thè a￿￿ting direfAor8 landlor Ihe GtJÉrÈn¢or. the Rainfor88tAMi8n(*, Inol. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF DIRECTORS Polttes for the indudion and trainir¥J ol rv*V dlre£lor5 folk)w those of the uh*n8te pa￿rt tha R81nferoBt Alllance. InG OROANtSATfoNAL STRUCTURE AND DECISION MAKING Rainforest AlllanL* Umtted 18 8 ¢Ampany Ymtted by gu8rante8, ¥th088 regl8ter•J number i& 07171690. It 18 a regk4tsred charity, number 1185764. The CThmpany 1$ governed by 8 Memorandum and Ar￿￿85 of Association of 26th February 2010, 88 arno￿ed by speual res0llrt￿n on t Odober 2019. The tharrty wa5 sel up by More￿￿rn of Assoa8lion on 11th 0clo￿T 2019. The Cornpany r0ntrd￿d by thè Diredor8 who are 818a th8 Trustee$. The o)mp8ny w86 founded by the Rainforest Allan￿, Inc., who Is the immediate and uli¥nale pyrent undert8kiryJ. membar and guarantor. The Ccthpgny do88 not ha%Y 8haw e4pi1O1. Dlroctor6 ore appolnted by o majority of other Ciredor¥ or tho Gu8rnntor. Th8 C￿npanY was 88th￿￿￿ed tn fiJrtheranc* of the RalnthstMllanc¢6 global rniMion. tt8 mlsslon Is to cJJn88rv• bkdivarsrty and ensuTe Sus181nab￿ hellh1￿ by t￿￿form￿vl pradw, busin855 pradka8 Ènd consumor bah8VIOUT. RISK MANAGEMEPIT The Director8 have con8hYered Ihe r*ks to thè <•mpany and other cknats fa4or8. 8nd these Indude the Ihreat to supply chaln8 the 1%￿r1d. C*Jr reyonu8 frryn supply L*ains I￿01n strong and gronts for naw Projects h8V• In¢rea6ed. The éire¢knr¥ •re &atsfiÈd that the R8lnlofest ALlan￿ o)thug8 ￿ ba ￿ and that are un*4udy posilonod t délher Iransformatlve on the M)rkl'8 corl1knu￿a10￿rney to nat P081tfve agFbJkure. DIRECTORS INDEMNJTY The Company ha3 made qu911f￿￿ Ihird-P8rty Indgmnmy provIs￿S for the benefi1 of Its dlrecaor5 were made durfng the year and rernain in force at Ihe dale of IhiB report. RAINFOREST ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 OUR STRATEGY 37 year8 ago, Rainforest Alliance L8unehed a market-based suslainabilty rncdel that Wa5 so prat#i&ql il was radical. As ￿ It)ok at our ￿lId today, the hard truth is that the sUstaina￿.4ty modeL5 are gor¥J. but not G¢)od enough. We need to nol onty stop hamiftjl pra￿1￿ but a180 aftsknta Ihw that heal. T881ore and rege￿rdle the landscapes and Lxxnmunth¥ on our lfves d8p￿d. Our future depends on rnlftfr)rests athl troptal lowts alg tl¥8atenad by famirvJ forestry. At the same time. farrn and forest wmrnunths are fa(#ng 8￿r￿me ￿vertY afid iowg many olthow rpJhb. Th68e aro wnne¢aed Crri888, 8nd to 80fve thJm, the Way￿ do busire5s must charoe. We want markets to bomme the fa$w and mo* Scalab￿ 60ty￿"0n to Iho txIH&ps8 of critical e￿Systems. Our Strategy is to a￿0￿rat8 the speed and Sca￿ of impacl throuoh 8 cyd8," morn Sustainab￿ f8rming lead8 to more cnmmrtted Compan￿ aTrJ Wn5urne￿, ￿&￿ing to rnore iivestrnent and support for famers, And $0 on. OUR GLOBAL REAQH In 2024, the Ralnfore5t Aliance ￿kod ￿ 62 mun1￿¥ whwre ha¥e su$lainabilily prqects 8ndlor C8rtrf￿d farmer8. There 8re 155 countri08 where ean buy p￿￿U￿$ the R8lnfofestMli8n¢e Ctsruf￿d seal. There 8re 1S mIl￿n 8cr88 of famland ￿r￿ffied globally 8g8inst our WJStsinabikty $tandard& We more than 7,855 ¢omp8nt8810 Sourcé ceitif*d Ing￿d￿nts and inprove thew business pra￿1￿8. To Intt88se the speod and of th8nga, ain lo grow our 811iani* from 7.9 mmlon to 1(Xl mllbn fami8r8 and wort•r6 by 2030. CERTIFICATION & BEYOND 2024 was a pwotal s*Ar for the Ralnforest ￿lIanC￿￿￿4 l¥ne of r•fiathn. rlgorou& analysis. and ba￿ thinklng. Le8nlng inte the innovation that hai a￿ayS t*en ot the heart of our ory8niz8tK)n. ￿ laid the groundwork for 8xcth.ng new solUth)n￿£unthlng in 202S aTrJ 202￿ to drive even greater impact for f8rmers. ts)mmunffje$, and ¢￿}PanIes. . The Ralnforost AjI￿nC• 8u¥tsln*blg Agri¢ultuY¥ stsndard wY•lon 1A In 2024. we listened exIens￿81Y tg fe￿b￿￿1 Irom farmets 0)mpan￿$ and cfJTrJucied 8 thorough re￿￿W of our certifiG8lon requirern8nl8. The resuh of Ihose efforts 1$ Versw)n 1.4 of wr Sust8inable Agri(¥liur8 standar￿CC#￿lng Into effect in October 2￿25. Builjing on %that Iho updated *andord featu￿9 stsamllned ¢e￿￿￿t￿n requlrements. more forx￿d insFectson8 aThJ au(fft8. and 8trengthen8d dats qualty to m8k• ￿tIficatIOn even more effe¢tlve. . New 8pgclwlRed c•rtbfie*tl•n soluuo In 2024, V+P kid(started deVe￿￿￿ent of spelmali￿￿ (￿li￿￿tIon soh[ty￿s, and Iheir aC￿MPan￿n9 seals, for three critsc41 impad areas." regeneratNe agritsJttur< dmate. and INelihood$ Whf* ts Sustsinable Agricutture &andard 11 remain our most h￿￿t￿Seal, th880 s￿08115t Sea￿￿7￿ re¢oJntr famier¥ vtho go atx)ve and beyond In targéted ImpaLt areas ef thew ch008irvJ. This ￿711 enabb farne￿ to acc8s5 new markets And buikl partnÈrshlps o)mpanw loo￿ng trj deepen Ihelr ESG commitments. THRIVING LANDSCAPES Our (*nmitment t¢ Peop￿ aThJ nature ￿8P9 around the gkbe, driwr¥J regeneration Ihroughout Ihe workl'$ most b￿r￿1ver￿Try at risk-land8c¥pe8. From the soarirg CarKp￿S of the Amazon to the istands of IndonÈsla. we have 83 a*tr*rshikB with Ct￿P3n1￿I governments, and Ixal NGOS. Together, we tack￿ cornp￿x inlerwnne(aed thanengES that aTe sinpty too bwJ to bè t*8n on alon￿frOM dimate thange and deforeststion to human rights rntal ￿Verty. RAINFOREST ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 M8soamorica With its spravAing SO￿8 Maya rainlorest and a wbranl mfrA ol IndVJ￿0US Ihis tegkjft stsnds at the forefront of our globally recognized community foTestry wrrfk. We al¥0 partner Imth Tra￿1n0 wmmunffjts B<¥OSS Costa Ri¢a, Gu8tem818, HoTrdur88, 8nd Mexico to drtve sustsinability across key 5eclers Ind￿1￿ bananas and ￿lf8￿. South AM8￿C8 Home to the magnincenl Amazen rainforest and many of the wrrld's kading coffee-produdng rAJuntrf8s. thls part of the globe plays a (xuual ro￿ in the futur8 of regen8r8bv8 famiirvJ. In Brazil, Colombia, Ecu3clor. and Peru, we wDrk a￿￿81d8 1¢)tal f8rming L¥yTr)munities to n*ur&fnBndly ￿y8 of growro 0)ffe8. COO)8. flmrs, banana8, avocados, and mere. W•8t and Central Affica Th8 biodiversity-rith land8c4pe5 of West and Central Afrrca are sh8ped by rurql economia8 nestlÈd among vast forests. He￿ hand in h8nd thal ts)mmunit16s In Cameroon, Cole d'lvoire. the Democ*atic Republic of the Congo, aThJ Ghana to r8Stor¢ tor¢*8. bulkJ $usl8ln8bta lor•8t*ased anto￿r￿•s. and transfonn th8 cocoa Sector. Ea•t and South8m Afrlca From v88t savannahs to tewerfng. snO￿¢8F*ed pe8k8, the landscapes of East 8rtd Scuthem Afri¢0 are a ylunnlng mo$81¢ oldNer88 terrains 8nd ecosystems. We In Vul￿rable land5caFe8 throughout Ethiopia, Kenya. ma1￿, Tanzon*, and Ugand8 to re•tw bal8￿• coffae and taa 18ming communth6 and th8 prec40us fore8t8 8reund them. The L8ndsc8pes ofAsla PBth Bro stewd in breath-takiThJ btyjdwsty and a rith agri(yJhur81 heritaoe. we're hel￿ng Coffee, lea, and cor￿£ f8rners 8d￿n￿ ￿thi￿aN8 snd re9ener#lNO g¢o¥¥ing proctyL*$ 8cYess India, Indon88L8. Sn Lanka, Vièth8m, and beyond. QOINQ CONCERN RalnforestAlIan￿ Ltd reports thB UK of o wrrkJwKJe ¢)ry4nb¥ix)n. To bost undèrBtAnd thé global sGt1￿*1￿8 of Iha enlre org8nlsatbn one 8houkJ the annual report of ow p￿nI non-wofft Organisat￿n, R8infer8stAllonL Inc. The 8nnual report can ￿ found 81 our %%Ebsit8 ww.rainf0re81-al￿￿c4.Org, 4nd rt gwes deioih of ¢ur The report and 8coxnp8nwng acwunts for RA Inc also shcw* that eur wDrk 18 8eoJrely fijnded ￿7{h a heatthy balance Sheet. All e¥endilur8 thal 18 mède in the UK h88 been cornm*8ioned by Iho organlsatbn And 18 lully funded Juarsntéèd by Ihè pArent organlsallon. Fi4 In Rolnforest Allianc* are lortunate to h8%* Ihe strength of ￿￿er8e Inctyne gtream8 oTrJ 8 heatthy raserve ba18nce. dlver5ity ol ro￿nue ￿ B k¢y fin$fi¢i¥l and re$dIen￿ tsaor for us, 81$0 recogn¢e that the uncertainly ofthe economy as ￿ move through uncertwin times re4u[￿S ul to plan for a rÈ%enue downturn. The Dlredor¥ have eonfimed thai the m8jor sources of grant funJThig are 86SUf&% and the delfvery of the 8dvlUe8 e4n be c8rrped out. Furthermore, the Directors are confideni Ihat cosis *ill onty te Intsjry￿ to the extent that funding 15 secuTEd. TheBe financial st2￿Ments are prepared on the going CA)n￿rn b8818 ￿nce Rainforest Ali9r4ee, Inc. have und8rtaken to proV￿e I￿rtlert wnfirmation of i*ntinumg finanii81 ￿pport to enabl# the Company to meet rfs o￿vaat￿n8 a8 aThd when they fall d The DweL#ors are therelorE wnfidert thal the CompaNy 8rwJ its parent Ut￿art￿n9* the Rainforest Alliance, Ino. has Hdequate res4u¥ces to wntsnue oper*ing for the forewabk fvlijre and. for Ihk* re8&0n, the Trustees continue to adopt the going concern bssi8 in preparing Ihe 0(vxJnts. REMUNERATION OF KEYMANAGEMENT PERSONNEL Neit1￿r ts thTrdor8 nor 8ny person8 with Ihem ha* r￿￿ed Temuneration or reinbursements fortheir seNices ao trustees ofthe Comp8r*yduriThJ the yearend*J 31 Lkcerthr 2024. RAINFOREST ALLIANCE LIMITED TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 FUNDRAISING The main source of l•c(Jne IhrowJh Ihe proV￿￿)n of finanri8f 8urportfrom the RainlorestAHpnce, Ino Any communicat￿n8 to the public made in the ¢x)ursÈ of fAryrvJ out ftJndrai*ry activity shau be tnrthful and reffeix our ethos 8rA v81ue3, Ihat our appeab knill stste whelhEr fuThJs Sa￿d are for general fijnds or ¥ 5pttdfl¢ purpose. Ènd that all money r8ised vi8 fiJndrai8ing acaNitEs **ll be ler tho slaW purp08e of th8 appeal and will comply vlth IhB 0rg8n18al￿n'8 Stated mission and purp086. The Company does not ￿￿ertake any ac*vty that CDUW be dBs5iW as Inbuth* or Paf*6tent in it8 approath to indiwduals Ivulnerabb or Othe￿Se), ensurfng that it d088 not 8Oy undue kYe5SU￿ to donors to 8UPPOrt fundraKsing activit￿5. h8V8 had no fitndTai8ing oJrnpLgints kn th6 Lfjst Inarthl ￿ar. If somaone wonls to m8ke a mrnplaint about our ndraL4kng, we provkle dalBils of ow wmpl8ints proc8thJro to In upon reque8t. Flnanclal re￿&W Totsl incorne ft)r the year ended 31 De￿mber 2024 amounled lo £2,A15,C($5 12023 ￿.402.0531. Exp8ndltvre amounted to £2,415,00512023 ￿.402,0531. gi￿ng an ovwall ￿lpI￿S1{derKIt1 of £NIL 12023.. £NILI. No re$trf¢ted incomo was re￿i¥0d, OT TestliLled exwndihJr¢ M)*>Jff¢ the dlrecters for the purp08e of ccffipany ￿w, *)d sertsl during the year and up to the d8te of sgnature tsflhe fnan(381 $tstem6nts were. MrJ Tank M$GYu M8 V F08ter Ms A PAr4gon Munoz IRe¥vJ*ed 3 Marth 20251 IAppoinlgJ 5 Marth 20251 Auditor In a￿ordanCe with the cDmpanls artides. a yes01￿￿?￿ prr4Thro th8t Golth41￿ timited be reappothted a& auditor of the comp8ny be put at a General Meetiw. RAINFOREST ALLIANCE UMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Small Companles Nots In preparlng this report. the Dlty¢tc¥s have tkn #dvantsge of Ihe smaR 0￿par￿8 exemptions prov¥Jed by seCt￿n 415A ofthe Compan*BAct 21￿. The 8tees' report appro%ed bythe 8oard of TN8tees. MrJ RAINFOREST ALLIANCE LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The trusts85, are al￿ the directots of RAINFOREST ALLIANCE LIMITED for the purpose of r￿MpanY Lgw, are respon￿ble for preparing th8 Tru8tee5' Report and the finan(aal statements in 8(£ordance wth applicab￿ law and Unlted Accountmg &andard8 IUnit8d lfjngth GeneratyA(x*ptal A¢uunting Pr8ctic81. Company18w requires tN8tees to prep8re finan¢ial statÈments for ea¢* fin8nci81 y6ar give a Inje and fair vkw of the stale ol 8ffalr8 ol the ch8rity and of Ihe incorning resources aryj gppkCèt￿)n ¢f resour￿$, induding Iha n￿me And 8xpendtture. of tha charilabte cunpany for that >Ear. In prepodng these financial 8tslem8nts. Ihe trnL8tees are required to.. - Suitab￿ a￿￿untIng pol￿￿￿8 and then appfy IhNn conwsteiiity. - obSe￿e the methods arkl p￿ntsp￿s in the Chant*8 SORP.. - make jud9ernents and e5tYnales that Bre reasonab￿ prudent ststa whether arplic4bk UK A¢￿VNI1no $th￿18rd8 h8ve been ft*)*td. Wjbl&￿ to any m8lerial dep#rtura d18c1osed and explained in the fin8nd81 $tsternMts, and - prepaw the financial statements on the go￿9 eoncem b8s¥ unkn8 it ￿ in8ppropth8ts lo pre8wne that the ch8rity WHI •Antynue In operabon. The truste￿ are re8pon8ible for keeping 8dequale ac£axnts'ro ￿ordS thBt dlÈdose reasonab￿ accur8cy et ony tine the ffnan¢i81 pofthKJn of tho charrty and enab￿ Ihern to ensure thot the finanual $t8temenls er)rnply ¥wth Ihe Companlej Ad 2006. They Are also respomibte 88feguarding the assets of the d)8rfty 8nd he￿ for tsklng ro88onab* slep5 for tho prevMlk)n and deiedkin of fraud aThd olh8T irregularitks. RAINFOREST ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RAINFOREST ALUANCE LIMITED Oplnlo We hsve audited the finanrlal statements of R￿NFoREsT ALLIANCE UKirrED lthe'th8rtI1 for Ihe ￿r?￿ded 31 Detsmber 2024 ￿lch comprise the statement of finantial aethitiÈs. lh8 baLqnts sheal, ffte stslemenl ol L¥sh flows and notes to the fin8nei81 slaterrents, induding significant arAx>unDng polic*s. The fin8rri81 reportirrfJ frarnewrrk that has been appl￿d in their preparation i8 8ppIic8bk law and United Kingdom A(xx)untiw 92ndards. induding Financial RepDrting Sta￿ard 102 The Financ￿1 Re[￿1￿9 SlaFthrd oppli¢able In lh8 UK Republic of IrelenLI (United ￿ngdorn Gw*raJtyAcwiedAcc¥Junliw Pr8dtcel. In our Op1n￿￿, the fin#nci818ts1ements'. give a true and lair view of Ihe of the tharItab￿ wmp8nl8 affairs 88 at 31 De￿m￿tr 2024 and of tts In￿)ming resourf*s 8nd apPl￿tIon of resourLE6. foT the yearthen èTrJed', have been properfy praparad ln aCt0rdar￿ wilh Unrted ￿ngdoM Generally Aoxpted A￿ntIng Pr8dc•', and ha￿ been preporgs In accc(darK¥ wilh tho rwuiremorts ofthe C[mpan￿A￿2QC￿. 84818 for oplnlon We conducted our audlt In &(rordanc* wth Intern￿￿)nal &andard8 on AudWny IUKI IbSA$ IUKII and apPl￿b law. Our respon8ibilrt*$ under those $18nd8rd$ are lurther de8crbed in the AudiioPs r8sponsJbilrfitss for lh8 ol lh& financi81 slel8menls ￿LliOn ol our report. We a￿ *id8pendeftt of Ihe charity in acCord￿nce %*ilh thtr ¢lhlcAI requir*nenls that are relevant to our gudrt ol the finan(#al Stsl*nents in the UK, indudiry Ihe FRC'S Elhical Stsndard, and ￿ hav6 ￿lfilled our other ethKal r95ponsibiiibe$ In actr2rdance wth these requirernents. We beI￿ve that tho eudrt 8¥￿EniX h8ve obtained * 8uffiCI￿ apprcpria* to provhle a ba8L4 for0yre￿￿10D. Con¢l¥¥lon• r•￿11￿9 to golng concom In Sud￿ng the finanryal ststements. h8¥e rxjndudad that the truste￿ of th? golw balli ol attounlirvJ In the preparation ofthe financA81 sta*ments 18 8ppropn81e. on tbe hgve performed. hav• T￿t Jjny m8lèrial un￿rtaint￿98 re￿￿n9 to events or conditonts thot. Indwidually or tsj1knt￿Iy, may c881 ￿n￿rant deubl on Ihe d)arffy'8 Abdiiy te COn￿nUe a5 8 golng ¢oncarn Icr a period of ai1è8St month8 frcrn th Ihe financial 4atements a￿ 8Uthorised lor18WJ8. Our respen81bi11ts8 ar>J tho re¥JtJw*ilrtes ol Ihe truste88 knlth re8pec* to golThJ concern are desc*b•d In th* relavant 8ectlon8 of thi8 rap)rf. othèr Informatlon The vlher infomatK)n comprP8es the Informat*JTr tnc*JJed iti the on*u81 rewrt other th8n the financlal slalements and our auditvvs report Ihereon. The tnjstees are reSpOnsb￿ for the other inforrnotion Ix)ntained vAthin th8 annu81 report. Our opinion on the fiD8nu81 statements does not c¥)¥er the oth8r infom18tvn and do not expr￿$ any form of 88sur8nce condusion thereon Our resp¢n&bility Is to Tead the other infomation and. in doing so. wnsKler whelh8r the other inforn8tion maieri$lty Ino)nwsient with the fin8naal 8tatements or our knowAedge obtsined in the ¢x)ur88 of the audit, er olheTh4ise appe8rB to be materialty misstated. If we such material inconsiStenLxeg Or apparent materfal misstaternents, are reguwd to deteTTnine thelher this gives rise to 8 material mBstatemont In the financial statements thernsefves. If, based on the have perfomed, condude that there 18 m8teri81 misslalernenl of other inlomi81￿. are wuired to report Ihat f8L We have nOthIr￿ te repert in thi8 regard. Oplnlons on other mattern pre¥crlb¢d by Ihe C(WnWLnle8 Act 2006 In our opinion, based on the %WDrk undertaken Ihe thurse of our 8ud - Iht Infomiatien gwen in the InJstees' report for Ihe ffnanaal Yearf0r￿N* tha finanr#al statements a prepared. whlch indudes Ihe diredors. report prepared forthe puTp05es of company law. 18 consistent Imth th8 ftnanual 5tstèments'. and - the diredors. rewrt 1ndLkl￿Wlthin the trustee8' report has tttn prepared in aLxoftlan(t with &ppJksb￿ lagd U￿ernents. RAINFOREST ALLIANCE LIMITED INDEPENDENT AUDifoR'S REPORT {CONTINUED) TO THE TRUSTEES OF RAINFOREST ALLIANCE LIMITED attèrs on which we are requlred to Yeport by exceptlDn In the light ofthe knoW￿dg& and undet5tsndng of Ihe charity and ts environment In the I¥Ufse of Yle audit, we ha¥& not KI*)¢l￿d rnaler01 Tnk%tstements in the direc*or8' report *Kkned ￿thIn the trtjstees, repo We have nothing to reth in TesP8d of the lo1kn￿"￿j mattar8 fft rnkntk)n to the Ccrnpanies Act 20&8 requlres u$ to report to you rf. Sn our opinb?n', . adwuate 8ccountkng rewrds have not t*en kopL or retrjrns ad8qU8te for our audit have not been re￿1￿6 from br8nthes not Msited by us, or the financkql ststements are not in ag￿eme￿1￿1h tho aC￿Jn￿Trg T8cord$ and rgturn$', tx r*ttslll dlsthsures of Directors, rernuner8lk)n Speci￿ by laware not made, or we have not recaived 8H t￿ infonna*"on and expL8nations w8 wuire forouraudi(' or the trustee¥ ￿re not entbt18d to prepare the finartdal #atemeffls in aeo)rdance with tha small ccmp8nk85 re9ime and taka advantsge of the Small umpanè$' ￿mp1k)ng in preparing the direc*orB' report and from tha requiremont lo prepare a strate9k re￿. R88pon8lbllttlo1 of truot•a• As oxplaSned MO￿ lulty the 8latem8nl of tru81ee8' re8ponsibl1rt￿. tt)È trustees. alBO the dlrectors of the ¢harty for the purp088 of o)mp8ny L9w. are raspon•lbK8 forthe prtporthn of tho finand81 stslements and for belng Satisf￿d Ih8t lttey 0￿8 a true and falr vbew. and Internal conirol 95 the I￿31e88 determin8 is necèssary te enable th8 pr8P8r8tson of finan¢i81 ¥tstem8nts ihql are free frcrn material mi88tstamenL wttelf*r due to fr8ud or error. In PTeparing Ihe financi81 stslem8nt5. the trustees 8¥8 re8pon8ib* for 88Bessing the ch8rlty'$ abllity tc contlnuè 8s a golffj concern, disdo￿ng, as applr4b16, matters rdaied to 9¢ing con￿￿ and uslng the golng ¢on¢%rn ba818 of aecounts'ng Un￿85 th6 Iru8tees either intend ¢0 W4utyJats the thJrllat4e company or to céa8a operotions, or ha¥8 no TealisticatternalNe bui tD do ¥0 AudIt0￿• rnspon•lbllW¢• fortho audlt of the Ilnanclal ststements Our objectives a￿ to obtain ￿0$¢nab* assuran¢e about K%trether Ihe financial ststsmants a8 8 ar8 Iree from m8ledal ml$statem¢nt, whèther due ¢0 fr8ud or errc¢, aTrS to 188ua an aLMlito¢$ report th81 Indudes our opinion. Reasonab￿ assurÈn¢* IJ g high thl ol a55urance but * not ? gu8rgntee that an 8uéit c*)rn1ucted in w¢y)Jrdance vmh ISA¥ IUIQ wll athyB detecl a m8t8rial rnisstatement vthen N e￿#$. Misst8tements can arm8 frorn traud or errtr and aro ¢tsnsthred matertal rf, indlwdualy or In Ihe ag9￿gate. Ihey cou￿j reasonably be expeded to influence the eLx)n¢)mi¢ deo&rsn8 of u68r8 tskan on the of Ihw finanrAal staiements. IrreguLgril*S. indudiry tr8ud, are in8t8nces ofnotFcompllanit *ith law5 and regUlat￿n5. We desgn procodura& In Ilnè wth our responsibilit￿8. ouuinad above. to mthterial mi5ststernents in re8P8Ct of irregularit'es, Indudlng trgud. The extent lo ovr proceduw are <•p&sk ofdetOL*ng irreguLqth8, induding fraud. delai￿tt bèlow. RAINFOREST ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RAINFOREST ALUANCE LIMITED CapabNSty of the audlt in detsctlng Irregularttl08 In id8ntify.ng ar¥J assessin9 ri¥ks of material rni581atement in re5ped of Irwu*nOe8. Induding fraud and noncompliance wilh and regul8ts"on8, our procedures induded the followro" . Wts enquirad of manaaer*Nt whth ￿￿￿ded obtsining 8rKI ￿vieW1Ng 5uppNting d￿Ment￿tiOn, n(*mlng the tharty's policies and procedures Teb15tig ta.. •ldènlifwng, ev81uatlry, 8nd complyng With law5 Hrxl regU￿on& and ￿t￿rtheY W￿re 8ware of any Instances ol nttn-cAmplianr*', •Detecting and rBwnding tothe risk8 of fraud ￿therthoY have knowga ofany araual, 8u8pec*ed, or al￿ged fraud., •The inl8mal Contro￿ estsbllshed to M￿gate r*k8 retated to fr8ud ornoTrc4ynpknn¢* law8 8nd rogulalions. • Wa In8pecled th• rninule5 Of￿￿11￿9￿ ofttw ¢h8rg¢d *ith go¥ernanc*. We obtained an ufider8tandiry of the kgal and regubtory frame￿rf< that Ihe o￿TateS In, f4oJslng on those18ws and r8gul81ions that had a rnateri81 effed on the fin8n(a81 fylal&mentS OT that had a fiJThlamenlal effBcI OTh the operatsons ef Ihe tharity from our profes8ion81 and sector 8yperien￿. . We rowe%4ed Ihe finandal st8tsment discJ0wJ￿ and tested the89 to $upporb"ng documentslion to aBses8 compl￿ance wth applrAble laws Ond regulatW8. . We perfomied 8nalytK81 procedures lo Identify 8ny unu$ug1 or unexpad•J relationshi￿ that may Indi￿t• k$ ol mal8ri81 mi881atement due lo fraud. In addr&￿ng the risk offraud Ihreugh rnantyem￿IovQffKlO of ¢•ntrel8. tested tha aFprOpriat8n￿S of leurnal entr*$ and other8djusknents, 88se58ed %4beiherthe judgements madè in makirva accountino estlrn8te8 affj Indlcatwe of 8 poiential bl88 8nd tasted sunnScant Iran8actK*n8 that are unu$uo1 or those out8k1e the nornal cour88 of busin858. Bacau88 of the inherant linital￿￿• olon tt￿1￿, t￿[• is 8 n8k that wll not doted all Irr¢qul•rknes. Indudir*J Ihoge leading to a m8terkql mis6taternent in the finan¢KqI slhtements or non-C4)mphance with ragultstbn. Thls rlsk Incr688a8 Ihe rnor8 that (￿M ￿lanCA wth 8 Lw or reguktk)n ￿ rernoY•d Ihe events and tran8actlons refia￿d in the slaiem&nts, 88 will be lknly to become aw8ra of In81anc88 of Tron-c¥Jmplk8n￿. T￿ risk 1$ a￿0 greater regarding irrngulartbe¥ OL¥yJrring due lo fraud ralhar than e￿Or. 8$ fraud invofves intent"on810)nc8a*nent. forgery. colusk)n, omhsptin orm*ery82enlation. A fiJrthor do￿￿PIlOn ol our mwjnsibilths i8 av8iL8ble on the Fln#n¢i81 Reporung Coundls *tbsrta at.. httys.'Il W•A¥.froorg.ukl8udttorsresponsibi1it*8. TrN8 deSt￿p￿Tr fom)& Port of our audiiorf8 repxt. U*a of our Mport Th&3 report is m8deJ gdely to the ¢h4rf1th com￿n￿O memtws, aB 4 body, kn 8w)rdonce Ch8Pter 3 of Part 18 of the Companies A(12006. Our audit h88 been undert8ken so thal VK rnighl stole tts the chantabk companws m8mbers those matters are required to state lo Ihem in ￿ aLMlrtorf8 report and for no other purpos8. To tha fUl￿st ext8nl pernrtted by law. we do not awt or assume res￿n￿bilitY lo anyone ¢therth8n the ¢h8ri18tle ompany Bnd the Charitsb￿ companls mwnbers as 8 body. for our 8LvJrt w￿rk. for thi8 report. orfor the opinion$ have formad. Anthony Epton Isèrtlor siatutory Audltorl for and on behall of Goldwln8 Umhod 30 June 2025 Chartered Accountants Stsbjtory Audllot 75 Masgfove Road West Hgmpstead Ltsrthn NW6 2EG 10- RAINFOREST ALLIANCE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unr•&trlctsd fund8 2023 funds 2024 Notes Incoma from: DonBlolls gnd kngaaes Charilabkry aclivit 31,530 2,383,475 16,774 2.￿,279 Totsl Incomo 2,415,005 2,402,053 Expendlture orb.. chsrftab￿ 2.415,005 2,402,053 Totsl •xp•ndltur• 2.415,005 2,402,053 Nat Incom• and mav•m•nt In fund• R8conclllatlon of lynds.. Fund balancés at 1 January 2024 Fund baknn¢88 at 31 Docember 2024 Tho notes on pages 14 to 22 form part of thea• fiftan(i81 sts1￿81)le. 11 RAINFOREST ALLIANCE LIMITED BALANCE SHE AS A T31 DECEMBER 2024 2024 2023 FFxad a880ts Tangibb as5trts 11 4.357 8,789 Cumnt a8#ets Debtor8 Gash atbank end In hand 12 5,&25 73.097 36,441 78.922 136.CQS Crvdltor¥: amounts fallln9 du• ¥Athln one year 13 183,2791 1144,8041 Net curront118bllltl 14,3571 18,7991 Tolal a8Mts 1••8 curr•fit Ilibllw Net assets excludFng penslon lthbllbty Th• lund• of th• ¢h•rlty The nots8 on ￿goO 14 10 22 fom part tsrth￿ finandal 8tstsm6nts. The financl41 slqlements have been prBpared in the 9pedal provb&knn8 rel8thg to cornpanl88 8ubjec* lo the small companies regime w¢hin Part 15 olthe C4mpaft*sAd 2tKNg. SD IdNé 2oi Tho ffi8ncial stateménts￿*yo èpprmd by thè trutsteets on......................... Mr Tgnk Carpany regBtr8tion number071716￿ IETh3Jand 8nd Waknl 12- RAINFOREST ALLIANCE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Ca8h flowj from Opra￿n@ *ctlv511 Cash g&ner8ted frornllabsorw by) operatiDn& 36.6 114,2781 Not ¢a8h goneratsd from Inbw•tlng a¢llt4ltl•• N•t cash 98neTatsd from firwnclng actMII•s N&t lncrea88lldxrea￿) In and ea*h •qulvahnts 36.8&8 114,2781 C88h and cash equNa*nt8 81 Winn5ng Ol￿r 36.441 50,719 C••h and cash frqulval•nts at Ond of s*ar 73.097 38,44f Tho not88 on p8gas 14 to 22 form wt ofth848 finana818tstsments. 13- RAINFOREST ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEAIBER 2024 A¢¢ounllng ptsYl¢l•$ Charfty Infomiotlon RAINFOREST ALLIANCE ￿￿￿E0 16 a ￿ ctThp8ny Ilmrted by waronteÉ in(x)tptsrated in England and W81es. The regi8tered Offi￿ Unf( 2.7, The Green House. 244-254 Cambridge Hejth Road. London. E2 SD 1.1 Accountlng con¥entloTr The a(ttsunts lfin8no81 $tstementsl have be￿ prgpfir*l in aco)rdants *ith the Chaiit*8 SORP IFRS1021 appI]￿ble lo thant*s preparing their 0¢4)unts in ¥c¢X>rda￿ Imth FRS102 the Finanaal Roporting Stsndard appIl￿b￿ in the UK and RepU￿1C of Ird8nd. thÈ C¢)mpkn*s Ad 20r￿ and the Ch8rities Ad 2011 ané UK Generally Accepled Practi￿ as it appl*s from l January 2015. Assets and Iwbiutkn are rwnlsgll at hBtOriG81 cost or tr8n8acthnal Value unkn otheTh** stsiad in the accoununo poll¢i06. Tre (aynpÈny rneets thè défin5tknn of a publlc benefftentiy uTrJ8r FRS 102. Tne fln8noal gtslements arg praparnd In 81erlng. * the fiJncl>Jnal oJrreThcy of th8 tharlty. Monetary amourto In these financkil stalements are rounded lo Ihe near98t L Tre Inandal stolemfrnts have beon prwred undar th• h￿torICal cc*l ￿n¥ention. 1.2 Golng Concorn The 11nancial statements ho￿ Wn wepared on a goirrfJ ￿lICern basrd. 18 the trusteés belitrve that ne m•terial Unc*tsint￿3 Extam81 ii8ks. such a8 extreme dThate events. gknbal di8e8888, and war In Ukraine all present 88rv)u$ threats w Ihe gld)al food suppty thain. It ￿ part of RA'S mhslon to prapaT8 for and mltsgate Ihe risks 00￿rnng all round the w￿r1d bBcauye of dimale thonge. Tho Trutstee$ t*nfirmed that tho m•or 8ourt*8 ol w8nt fvThJiw 8fe o)mmW and tha dalN*ry ol the actniitk?8 can 8dlu8t and re8Ct in orthr to ertsure LJur m**on ￿ntinUe1 to prolera land8c4p86 and c￿M￿nI1185 frcm dimate thange and other r*wconditions. Furthelmo￿, the Trustees are confvJ8nt thqt Cr￿ bo inryjrrtd to ¢he extent th&1 ￿ndIng kA ￿alre￿. Thè company o)ntinues to be funded by its uknmate paient und8rt8king, the R81nfore$i Wlion*. The DI￿¢torS are ¢onfidertl that the ty)mpany and ts ulilmate parent undert2kings, the Rainforest AJlianc*. has adequale resour￿$ to (*)ntinue operating for Ihe foreseeab￿ future. defined as a 12 month period frcm the dale ol approvSng IhesÈ atthunts. FLV Ihks reasan. the TNstee$ o)rtlinue to adopt the going C4)ncern bad8 In prepartng Ihe &C￿unt& Chadtsbl8 fund8 UnreBtrided funds arè avallatla lar usa al Ihe dwelion of the trustees In fyJrther8n￿ of thair thari18bla objectwes. Re8knded bJnds are Subied lo spocth by donors or grdntors a8 to how they may b& used. The purposes and uses ofthe T881ri￿ funds are 8el out in the to the fin8nii61 st8*ments. 14- RAINFOREST ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcl IContlnu8dl 1A Income l income Is induded in the &atement ol Fin8naal Ad1¥￿88 ¥%then the company is ￿gallY entsded to the InC￿e arK1 the amount can be wlh rea8¢)nab￿ 8coJr8cy the likelihood of r￿p1 ofthe incc(n8 1$ probabk. The major Intt)me stream$ for Ralnlore81 Alliw(x. fvndlng the *YJrf( of rfs MIS￿On, induding Royamles 8nd Grants. k¥ edkded ond rtported by RA Ina RA UK 8pend8 fund8 in UK 88 programmed and direcled by the parent company and Ihen 15 fijlly re4mbur5•Y by Ihe parenl (%)mpany. Thése revimburs8ment pawrents constitute the majorty of inc£rne re￿Ne￿ by RA UK. A smBlbr $trtsarn tsf denalion8 18 co1￿C￿d in the UK and is used to 8UPPOrt th8 o¥*r811 ffl￿on of RA in UK and V￿rIthMde. ￿natIOn inwme is tounted on r¢c8lpL I Income 18 Ind￿d In Ih8 &8tement of Finand81 Acbvilks when the et¥llP8ny Is ltsgJlly entIt￿d to the Inrome an¢J lh& Amount quanti￿ reasonab￿ acx)Jr8cy and fv likelihood of receipt olthe 8 pr(thble. Incx)Me t>ynfv84mounts lunded durfw the year. 1.6 Expendltufe Ewèndilure 1$ r¢cognW on¢* lh8￿ a Iggal 0ro)Th8trUL*￿ oblhJa￿￿ to make a a Ihlrd party, pr¢b•bb Ihat4étlJement ￿11 ba requlred 8nd the am￿nt olthe ob￿da1￿)n cAn be m888urnd rellably. Expand￿re on Charftab￿ ac*w7￿ indude8 SUPPOrt Costs for tho88 fvnc*bn8 th8t &$$ist the of lh& ¢harNy bLrt do not diffjdly undert8ke tharit8b￿ 8cthit*s. Supporl co8t8 Ind￿je bad( office CQBts, fin8nL*, p6rnennd, payrdl and govemarth costs th1¢* 8UFVOrt lh• Cwanys opwalons athle8. 1.8 Tgnglblo flx•d 488•t• Tangible fixed 85Jels inthally Med￿r￿ Èt C¥Xt 8ThJ gubwuenlly me88ured at CO8t or valuath)n, nel of depTeiyation and enyinMiment Dopreualion rocognised so as lo ￿118 off tho eolt cr vlluotson of 48ts*ts res(du81 valuè8 D￿r thelr U8eftJl Ilv88 on Ihe folbw?ng ba8e8'. Leasehokl IMprovem￿ts Fixtur￿ and fittings 25% SL 2￿SL The gain or loss ar￿Tra on Ihe disposal of an 8S8el ￿ detemiined 88 Ihe dffterence bets￿en the sal? prooed8 and the c2nwrvJ value of Ihe as*(8ThJ is rectsJnl8•I th8 slalementof fmanraal ac￿￿￿85. 1.7 lrnpalyment of flxod 888018 At eath repotting etKJ d?le. the th8ffjy re¥W￿ the carrying amounts of ts taTrJb￿ as88ts to detormlne whether there * any indi(*lion th8t those assets have suffered an xnpaimienl 1055. Ir any such indication a￿Sts, the reG￿￿Tab￿ amount of assei ts estimated in ord¥ to deknnin8 the extent of the mpa1rn￿nt loss lif Hnyl. 1.8 Cash and ￿8h 8qulvaler Cash at bank and cash in ha￿ in¢k￿ c88h and short tem hvjhly I*]U￿ in¥Kstrnents wth a short maturity of three rnonth5 Dr le55 frKKll Ihe dale of a(4uisth"on or yning of the deposit orsimlar account 15- RAINFOREST ALUANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accouhiing polld•s IContlnu8dl 1.9 Flnanclal Instntmonts The t￿PanY has fin8nfa81 as8e18 financial tiqbffitie8 of a kind that qualify A8 bafj(c finar*ri81 ￿8￿Arnent￿ Basic finanaal instruments are initially recognL8&J at tr8nsackn va￿e ar¥J subwquèntty mea8ured 81 their settternenl value. Flnaneial assets h8kl 8t 8morti8ed o)51 comprise cash znd bank and (n hand. togèther with trada and other debtor5. Fingnaal Ilabiuves hekl at 8rn0rti8ed tt6t COMP￿ bank and OYerdrn￿ trade 8nd othar creditor5. 1.10 R•tlrom•nt ben•ffta Paym8nlB lo denned o)ntrbution r¢lirement bonofd thm95 8re tharg&J 88 an eypon#• as th•y fall due, Crltlcal •c¢ourttlno Mllm•t•• and lydg8m•nts In the ak¥)ltslon of th8 th8rft¥8 8￿ounti￿j poliae8, the truste85 are rwulrad td m&ke IL41gementB, e8lm8te8 and as8umplons abotst Iho rarrwrvJ 8mount of 8S88ts and 118bilitlo8 Ihat are nol readily Jpwrent from oth¢r Sourw. The estimates gnd assoaaiad a8Wmp￿nS are based on hi8¢oric818kTrerience &nd other fadorn that are Cons￿ere￿ to ￿ relevant. Actual rn4yQThlerftom Ihe&& 88timaté&. The eslimete8 and Underf￿￿ assurnptions are revivAYd on an onyolng ts8￿8. Re￿￿0n8 to accounlng e81imaie& are r6o)gni88d In the perknj In whith the estimate ￿ rev18ed whera the r*Vi&￿)n affect8 only th81 pjrtcé. or in ts peri¢d of th¢ wÉion and futw8 paTrJd8 *thare the rewson offe￿ btsth 0Jry￿I and future riods. In the ef the trusltss. no IS$￿￿PIlonS c*)nceming the fv¢ure or estimatkn unc*rt8inty affedng 88#ets and llabilltles al the b8lanL¥ shMI dBto are Ikdy lo resum in a m8terial adluatmant to thew c4rr>ing amounts in tho néxt fin8naal year. In¢om¢ from donallone and l•gaeh• Unrn8ffict8d Unr08trfcted lund fundts 2024 2023 tk)nation$ and gfft8 31,530 16,774 f6- RAINFOREST ALLIANCE UMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Incom0 from eharftablo atlMtI¢s Unrn8trlct•dUnr&8trlct8d fund• funds 2023 2024 Gr8nts 2.383,475 2,385.279 Analy818 bylund Unreytricted 2,383,475 2,385,279 EX￿ndIt￿l# on ¢harltabla acll¥ltle• Unr•strt¢ted Unr••trtcl•d futh fund# 2024 202J Dlrect co•t• Stsffcfj8ts tkpreo81ion 8nd knpairrnent Rent 8né rale& Compulor co#tS 2,100,295 4,442 50,801 15,068 2,089.603 4.443 51,151 E li sU￿ry Con8um8bkn 8uppf1è8 Tr8ining AeAX)untsnLy lee• n8utsncy leos Sub8crptronthember8hW fees Tr8vel and subBist•nc• 8ank charges Teknphone, post8gtr & Insuran R8pairs and mwnlen8nc• 3,254 10.715 6,076 43.303 8,300 63.343 2,781 99,895 1,088 4,166 3,215 14,883 115,508 5,209 $8,435 4,954 3,582 19,035 2,403, 2.390.353 Shaye 018UPPOrt and go¥em&n£e ¢￿ts Is•• noi• 61 Governan 11,70J 11,700 2.415,Crt)5 2,402,053 aly818 byfund Unrestncted funds 2.415,(X)5 2.402,053 17- RAINFOREST ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEmETr￿S (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Support ¢￿ts allocatsd to aellbltle¥ Totsl 2024 2023 Governance 11,700 11.7C(I 2024 2023 Gob•m•nco C￿ts comprL*•: Aud￿ts 11,700 11,700 11.700 11,700 Net mo¥em•nt In fvnd• 2024 2023 Tho net mevoment in fiJnd8 Btaied after tharglntylc*edthgl.' Fet$ ￿y￿bKI lor Ihe audit ol thè dlarws lthanc4&1 s¢atem￿ts DepreeJalion of wed lang￿￿ frxed 8$8ets 9.750 4,442 23,250 4,443 TN•t••• Tho TnJ¥tee$ sU￿r¥￿e the 8L*villÈs of thè Found8Uon 8ttd ensure that the akns and ob￿dIve$ are balng mot. The principal k&Jertship ol Ralnfore8t Al￿￿¢* IRA Inol is hehy by a Wodd￿d8 badèrfhlp le$m, dedrtsied to the wrdthyrfje rniswn of the oryanisaiK)n. Ch*f Exeajtive Officer of RA WorhJwKle 16 S8ntiago Gth￿and. The execvtwe staff mernter18ading the management Of8LtNit￿s in the United Klngdom l¥ Kwle Norton. tjjdng the >*8r, the TNstse8 recel¥ed rn remunerntion. benafft8 in klnd or reThburnamont of expan8es12023.. none). Employee& The average monthty nwnberof￿p￿s during the year￿& 2024 Number 2023 Number 28 18- RAINFOREST ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Employee Icontlnu¢d} Employmant ¢OBts 2024 2023 Wages and salartes Sodal 8ecurty co*5 other wsk)n cL¢ts 1.830.353 190,295 79.647 1,788,296 228,547 72,780 2.100.295 2,089,fj03 Saveran¢X pawr*nts totankng £254.718 ￿re mode in tho perir>J. Th8 nurnber Ofempfo￿e3 th060 annuol remur*ratknn was morg Ihan £60.OCQ kB 88 folbw5. 2024 Numb•r 2023 Number In thè b8nd £60.001_ £70.OC In the band £70,001- £80.Oc￿l In the bané £80,001_ t￿.0Th? In the band £W,001- £1(KI,CO) R•mun•T*tlon ol k•y managem•nt per8onrnl Tha rnmunèrallon ofkey managemf￿( Ferxffln81 fol￿.. 2024 2Q23 Total remunaration 906,836 792,650 10 Taxatlon Tre th8rity ts exempt from lax8bJn C￿ rf8 ackntses becaux al its In￿￿e ￿ applw for th8rttab￿ purposaj. 19- RAINFOREST ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Tanglbla 8888ts L6i••hold flxtur•• aThl Totsl Coit At 1 Januery 2024 755 21,373 22,128 At 31 Decamber2024 755 21,373 22,128 D•precIatI¢￿ •nd IM￿lm1•nI At 1 January 2024 Dew80a￿on tharwl in the yoar 12,826 4,274 13.329 4.442 At 31 Deeember 2024 672 17,098 17.771 C•irylng amount At 31 Decamber 2024 83 4,274 4,357 At 31 Deaymbw 2023 251 8,799 f2 O*btor• 2024 2023 Amounts lalllng due wlthln one yoar. Other debtor8 Arn￿nts 0￿1 by group undertakitVJ8 5,82S 24,296 75,288 5,825 99,584 13 Credltorn: amounts f•lllng du• wlthkn one >v•r 2024 2023 Other taxalon and SOLSal le￿￿ty Trade uedrtor8 Amount ewed Ic p8renl undert&king An Bchèm Charge to profft or1088 in re8Fed ofdefina LX)ntr*ulion *knes 79.647 72.760 The tharity opern*s a defined o)r*b*Jul#)n ￿S￿)n SL*ème for all quall￿ng ernplOYe￿ The assets of the Scheme are he￿ separdtdyfrom thosè of thanty In an kndewdenlJy8dmini8tared fiJnd. RAINFOREST ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 Operatlng fea88 cornmltsnents At 31 Det￿ber 2024 thè Ctynp8ny had firture mir•num 18a88 p8sThents undar nOrK8[￿l&b* cper8bng leoses as follow7". 2024 2023 thin one year Batwtert Mt) and five 65,614 213.245 58,366 14,592 278,859 18 P4r8nt Und•rtaklng The cJJmMny i* u[￿tr I￿ control oftt* Rw"nfore•tAUiwc* InG. a crynpany irwpor8t8d In tha Unttod States ofknièrk4, The prin*al ebjects of Ihe R8inforesl Alliance Inc are lo adv8nct the eduL¥tion tsf Ihe publlc in 8uble¢t8 r8L8tlng lo Sustainab￿ devoloprnent induding ethKal Btanthrds of condu¢1 In soci81 and en￿rOnments1 re￿OnSIbIl￿Y in farmiw arKI land use prathce8. bu￿0￿85 W8cli￿8, con8umor behavbur and prornote stsinabk developm¢ni for bengfit ofthe publ Control 6xerts66d by tha RaSnf0r￿1 Mll8nc¢ InG through thè to aFpolnt or rwnova the maiortty of tFuslee8. The addras8 frorn ￿1¢h Ihe publlc can oblaln the consdhlated atr))urts Ihat Indude the subsidlgry tharftys aL￿￿nIS 1$ Rainfowl Allth¢•, Flfth Avanue. 7th Fkjor, New York. NY10C¥)1. 17 R*f*t•d party tran#actloM Ruinforest AlllÈn(* Intt grÈntad fil￿1$ of £2.470.COJ12023.. £2,350,000) to Rainforest Alliance Llnited te fvnd its weratlon In the UK. rrtJriNJ IhÈ ￿8t Rainforest AIK9nce Limrtad SFenl le88 than the fvnded amount by £86,52512023. £35,279 overyntl. Al the s*ar end. Rainforest Atsk8n￿ Linrted amourts to R8irrfDroet AJllan￿ Inc iotslllng £11,257 12023 £75.2e8 to RA Ltd). -21- RAINFOREST ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 C•tth generatsd from op•raOoM 2024 2023 Defiot forthe year Mustsnents tor.. Depreci8tYJn and impawm8nt offyn9b￿ fix&J 8388ts 4,442 4.443 Movements In ￿n9 caprfal.. tkw$81linu888è1 in debtor8 IDecreaselAn￿a5e in LYeditor5 03.739 161.5251 139.6381 54,384 C•8h g•nfrrnted Irom oporntlo 19,189 19 Analy8h olehang•• In not fvnds The chanty hod no malenal 4JÈlX durkng tPb8 swr. 20 Po¥t Bal*nc• 8hMt Ewht Ther¢ arg no sut4eq￿nt ¢¥¢nts lo dlsdg90 at repo1￿1v￿ dats.