2024-12-31-accounts

Charity registration number.. 262245 The Rhodes Minnis Cat Sanctuary Annual Report and Financial Siatemenls for the Y¢4r End¢d 31 DeCem￿r 2024 Beresfords Chanered C'ertified Accounlan15 1-2 Rhodiujn Point Spindle Close 14ai4'k'inge Folkesione Kent CTI8 7TQ

The Rhodes Minnis Cat Sanctuary Contents (continued) Referen¢e and Adminisivaiive Ddails TTu$iees' Report 2107 Staiement of Trusttts. Responsibilities Independent Audiiors. Rwrt 9t012 Statement of Financial Activilies 13to 14 Balance She Cash Flow Sidiement 16 Notes to the Fin￿¢]*1 St#temeniS l?to30

The Rbodes MinDiS Cat SaD¢¢uarv Reference and Administratii'e Details Trustees Mr C Russell MT C P Il'illiamson Mrs D G 'l'a)'lor Ms D J Colam Mrs D Th0￿p50￿ Mr M J Whibley Seath￿'alle RhLxle5 Minnis Canierbury Keni CT4 6XU Principal oifice Charity Registrtion liurnber 262245 Bnkers Llovds Bank 43 Sandgai¢ Road Folke$ione Keni CT20 IRZ Audlior Beresfords Chanered Cenified AccountaTht5 1-2 Rhodium Poini Spindle Clos¢ Hamkinge Folkesione Kent CT18 7TQ Page I

The Rhodes Mittnis Cat Sanetuary Trustees, Report The tTUStetS P￿Sen1 the annual report logcther with the finan¢ial $iaiements ofihe charity for the year ethded 31 Dcctmber 2024. Objectives ind g¢tiviti¢s ObjecYS The objecrs of the charity are lo provide a sanauary for unwanted cats and kiltcn5. to provide home5 for ihem and io perform any oih¢r work the obj¢¢i of whi¢h is io ensure humane conduct lowards. and ireatmenl of. cats and kinens. Thc object5 accord with thc definition of ch3ri1ablc purposes in Charili¢s A¢1 2011 being for The advancement of animal welfare and 5UPPOrt of people who arc rK) longer able 10 car¢ for their peis. The main focus of our a¢tivities ¢oniinues io be thai of¢nsyrin8 ￿ provide a rehoming centre and sancluary for Ihe ¢ais and kiiieos, whi¢h their owners ar¢ unable to ¢are for, and for those ￿h1¢h are brought 10 Us by oiher agencies. or by members of the pvbli¢ as strays. We 8re ihe largesi rescue orgonisaiion cat¢ring for cats only in Easi And South Kent and wt ar¢ willing 10 lak¢ Cals of arty Age or condiiion. No ¢11 is ever pui io Sleep unless the ve15 advise that he or she lon8er enjoys wny prospeth of 4 reuonable quAlity ofiife. Objeciives, slrolexies &cliwlie Thr 5aThctuary cares for up to 200 cats and kitlens al any one time. Ther¢ are three separate en¢losures, Ihe firsi located behind Ilie bun8alow 8Thd compri5in8 ihe rehomin8 cenlrc with 31 r¢¢eplion pens and communal area5 accommodatin8 £als suitable for rchomin8. Acr05S thc road on Long Picrc Field is the sancluary k"rKJV4'fb A5 Magpie House which acconimodaies up 10 60 eais which bv re&wn of iheir lenipcrameTh15 aTC unhomeablc and will live oui ih¢ir li%'es here. A ihird en¢lo$ur¢ 8c¢ommodai¢s ihose cats whieh have iested posiiive for FIV (Feline Immunodeficiency VINS) and could be homed. bui only whue they have ¢oDiaffl wiih oih¢r ¢g1s, Evtrything 15 done to mainiain an tnvironnicnl where ill Ihe ¢ais will have siimulaiion. an a¢iive ouidooi life and contacl wilh staff and visilor5. A velertnary surgeon visi15 the sanctuaTh onre a wcek 10 ch¢ck new arTivals and attend io case5 which do n4)l require immediaie Ireatment. In nornigl iimc5 the sancluarj 15 opcn to %'isilor5 wiihoui prior appointmeni from 10am to I pm and 2pm to 4pm seven days a wttk excepl over Chris1m￿ and New I'¢or. P4hlle he•e]li In plannin¥ our aclivilies at meetin8s. lrnsiees keep in hand the Charity Commission's 8uidance on public benefit. Th¢ Iru51ec5 confirm that Ihc). have rompli¢d wilh lh¢ rrquiremenis of seciion l? of rhe Chariii¢s A¢1 2011 to have duc regard to the public bencfil guidance publishcd b}. Ihe Charil). Commission for England and Wales. Page 2

The Rh(￿e$ Minnis Cat Sanctuan, Truslees, Report (continued) Arhievtments and ptrformAnee Durin¥ the l'ear ihc rharitv look in 288 cats aTMI rehorned 283 the latter fJ8ure including kin¢ns bom wilh us. This compared with 278 in and oui in 202.1. Revenue from the Boarding Caneo included Ir) ihe Seaihwailc BoaTdin¥ Catter). l.ld accounts was £70,555 1202i £70.007Tr wilh no in¢r¢ose in ¢h#rge$ to cusionier5. Our revenue from our Open Day. Christmas Fair and qtsi2 nighis loialled £1 1.733 1?02.1 _ £8.7171. Our shop takings r¢niain relatively siaii¢ bui ihe shop Slill sho￿.¢￿ a ncl profil of £4.725 and its presence in our honie is an invaluable assei in publi¢ity iem)s. tk)Daiions from $upwrter5. members and from people leaving ais wilh us and adopiing ihem io lake home ioialled £97.5391202i - £90.6161. Ai the end of 20?.3 wc changed our ve15 dut io the irtcreasrng difficulties ¢ncouni¢r¢d ￿'11h Medivrf $uc¢es%ors to the Burnham House Practice who have been obli¥¢d io ¢uftaJl their a¢iivili¢s in Liur area due 10 slaflin diificuliies. We are now ai Ilawkin¥e N'elerinary Surgerv which is iodependenily o*tted and rnn and #re lotsking forward to a new rewardin8 partnership. We are glad to be able io r¢pon atwh¢r $aii$faciory yeor in Ihese dilTituli time5. Our stren8ih comes froni oiir d¢voied band of supponers who aTe always welcorne lo come and sce Wh￿ we do. and m051 of all fr02n our loyal and long seThing siaff. who are proud of th¢ sancluary and especially of lis v¢ry rigid "no kill" policy. which ¢nables us 10 find rte￿ homes for rats of adl'anced a8ed. oflen broughi io u5 becaus¢ Iheir ¢ld¢rl>' owners have died or gone into ¢are. Ive are also one of the few sgncluaries who provide pennan¢ni a¢¢ommodaiion and the chancc of rehoming foT FIV ￿ltI1't cals. Page 3

The Rhodes Minnis Cat Sanctuary Trustees, Report (continued) Finn¢i•l review Policj, reseny The background io ih¢ res¢rv¢s wliey is-.- Ifigurc5 5th1cd bElow include Sehwaiie Boarding Cattcry Lid) al The sanctuary 15 entirely dcpendent on the paid Morkforce numbering cighi at prcsenl. The ¢¥re of up to 200 homeless cals and up to 80 boarders in ihe svmmer requires a staff of five cal carers 10 cover a seven day week. It) )ddiiion the sanciuary needs the servicts of a mainienan¢e handymarb'¥ardener and parf time shop manhgers. as well as ouiside help in m?iniainin8 the exlensivc buildings and oiher ins￿11811¢)ns on the premises. b) The annual wa¥e bill. including pension contributions. which will ¢Othiinue 10 rise in the fuiure, currently toig15 £200.000 p.a. and Ihe sanctuary now costs in exeess of £407.000 p.a. in All io run. Re¥ular doD81ions. fund raisingisw)nsorships, boardiThg rattery. and shop income only covcr 50•/• of oulgoir)gs. The san¢iuot)' has been fortunaie in receiving le8acie5 totallin8 £215,074 it) lh¢ year under review. and inleTest on OUT reserves ha5 risen for ihe lime being with increase5 in inlercst rates. Ai ihe sam¢ time however. stsff. feed and veierinhry ¢()sis and utiliiy bills are in¢r¢asiDg 01 even 8reater rdies. Smaller ¢hwiii¢s do hove ihe resources to compete M'iih the larger ployer5 in fund raising ¢•mpaign5. Legac>' irKomc 15 also likely 10 decline 05 people live longer. rcquire more supp()rt in old ag¢ OT havc l(b go inlo ¥8r¢ r¢ducin¥ iIKiT capilal. cl Charity fund rai5in8 in now highly ¢omwiiive. limited 5thff and voluntrtr force C￿ only iwo major fund raisers every year. supplemcnted by quiz nighis organis¢d in-house. We prefer to rely on our own effons raiher than imp)rt oulsidt atiraciiorbs which can be ¢g$11)'. Incom¢ from ihe bo8rdin8 catlery is static and wc d nvl feel increase in charges is jusiifi¢d. (kcupano is gcner￿1) bel()w 5¢P/•. Many p¢ople travel less and find friends and ncightX)UT5 willin& to 8fier ih¢ir cats while ihey are away. Our shop ¥i¥es us publicity. and pre5encc in oiir homc towi bui we ha¥¢ Competition for worthwhile gifled stock. The nei income rejiiains small. and we CU￿entI). have io find a subsiantial ￿￿rib￿l00 for repairs lo the 0￿ddled shared buildin8 of whi¢h ihe shop fornis part. dl Pressures on our small siaff are increasing all the time. Nem regul¥inns demand more record kecpin8. Many routine procedures and business Iran5aclions now have lo be done online whi¢h is often llM)re iinie consuming. Limilalions on Ihe av#il4bilil)' of veterinary services LS #nother issue. The Trustees envisag¢ that the charity will need another pair of hands in Ihe near fuiur¢. ¢1 Our buildings and facililics thrre the subjeci of major improvements 25 years ago. A further pro¥ramme of repairs and maintenance 15 now nec¢55ary. Il'¢ have insthll¢d o neiv shower and washrooiii and new insulolion in Ihe loft of the bungalow. A replanned dnd rcfitted offi¢e and a major mak'eover of ihe cats kitchen are planned for th¢ ¢oming year. This Projected expcnditurc 15 likel). 10 rt8¢h a five-fi8UTt sum. D Wages will continuc lo rise following ihe implemenlation of ihe new minimum wage V¢t¢Tinary costs are increasin8 every )'car. Lightin¥ and healing ¢osis have increased by 14•/•. Our aclivilie5 gen¢r31¢ 4 ¢onsid¢rable amounl of waste and disTK)sal costs Inc￿&s¢ year by y¢aT. gl In the light of these faelors thc Iruslees consider ihe preseni cash and investment reserve5. r¢pr¢s¢nting approximaiely 12 years outgoings. necessary lo safeguard ihe san¢iuary's fviure. At presenl 454h of th05C re5crve5 are hcld in cash dewsils and 55•10 in funds managcd s￿rificallY for ¢hariii¢s and in equilies derived from previou5 bcques15. The Irustees will conliDu¢ io opt for a very low risk investment $lrai¢gy. Page 4

The Rhodes Minnis Cat Sancluary, Trystees, Report (conlinued) Plan5 for future periods Alm¥ andkej. objeclivesforfMfvreperio•ts The sanctuary continues io be open 10 the public seven days a ueek during opening hour5. and we are conceniraiin8 on niainiainin8 the sanie level of s¢trNi¢¢ 10 needj rats and iheir OK￿er$ a5 we have done for Ilie pasi 55 )ears. We liav¢ plans io m¥k¢ radi¢al rhanges lo our set ￿p. but lo mainlain our preseni bas¢. concenlraiing on our prit)iary a¢iiviry of thkithg in relK>ming ca¢$ whose owmers can no longer care for Ihem or hav¢ be¢n abandojied 0$ sira)'5. Every ¢11 we rehome 1$ checked by OUT vet5. spayed or neutered 25 nttessary. Ireaied for fl¢a5. womjs. deni#l or othcr ailments. microchipped and vaccinaied before he or sh¢ ¥o¢s io a Dew home. Ris111¥ COSt5 have necessitaled that wt now ask foT a donation of £80 for 4duli ¢915. £100 for ktttens, io go part of th¢ way to metlin8 Ihese cost5. We shall ¢oniinue io hold our very well syppofftd Open Day Chrisirnas Fair and our regular quii nighis. Our w¢bsile and Fo¢¢book page are regularly updaied wilh news and deiails of cats available for rehoming. As in previoibs years we have di$iribui¢d 600+ copit$ of tht hvo editions of our Newsletter. Many of our Supporters Siill enjoy re¢eiving il in paper form but are alen io chan8ing times and re81ise Ihai future ¢onimuniEBlior)s the public iyill have to be in di8itsl fornlats. Strurture. govtrnAnce *nd m•nA¥emeAI N￿l￿re u/%overninR doL'umtnl The charily 15 governrd by its governing documenls. a deed of Irust daied Ird March 1971. The ¢h#ril>' was incorporaied undcr Ihe provision5 of 5¢rlion 52-55 of the Charilies A¢1 1993 by order of Ihe ¢OMmissioneTS daled l.lih May 1997. Recru11n￿￿1 o/irnslees The Iru$i¢¢s ore apw)inied by ￿s01￿110n of ihe ¢xistinB Irustee bLXty. Indu¢Yi#N rtlldiroi••ivR oJirusfees All of iht trustee5 are familiar with ihc practical work of ih¢ eharipj. N¢w iwstees are given a basic induction to Ihe charity coverin8 key are85 of financial mana8em¢ni and fuDdrnising along ￿1th Iheir duiies as a trusiee. Page 5

The Rhodes Minnis Cgt SgD¢¢uary Trustees, Report (continued Organi5alivnal slruclure TheTC are ru￿¢￿t]Y 6 trustees. The curreni board ¢ompris¢s hlr Chrisioph¢r Russ¢ll. Ch2irnian. Mtho is a retired 501icitor. Nlr C.hrislopheT Williarnson. tkpuly ChaiTMan. Ms tkborah Colam. TreasuTeT. Mrs Diana Taylor. Mrs Diane Thompson and Mr Michael Whibley. MT Russell or Mr Whibley art on the prcnii$es on rnost days and attend io routine ¢ommunicaiions and Ihe receipl of donations in collabordtH)n with ihe cfrmana¥ers. The day io day managemeni is in the hands of Nliss Claire Jell. general manager. She lives in the bungalow at Seathwailc with hcr aunl Miss Trace) Jell. meeiing the li¢en¢¢ r¢quir¢m¢nis f￿ a ¢onsiani resid¢oiio1 presen¢¢ on the sitc. Mi55 Trace). Jell was formerly ro manager and has been Templo)'ed as seLor ¢atiery work¢r. Th¢r¢ are four further full tkme emplo)'ce5 a55151ed b). rcgular voluntee15. Th¢ knkkeeping and payrtsll are no mangued b> Beresfords and C-Ba5. The tnJste¢s meet regulaTI} durtng ihe year. in addilion. Mrs Diana Ta)'lor visits nu)nthly. The strt)tLsorship scheme for resideni cals 15 adminisiered in housc by sancluary slaff. A bohrding ¢aiiery business is also run on th¢ premis¢s ai Seathwaii¢. all profiis from which are covenanted to support ihe sancluhry. li is op¢rai¢d through a s¢par¥ie inding ¢onipany, Seaihw8ii¢ Boarding Cattet3' Ltd (Company Rcgi51ration No. 034235961. The pmnises are licensed undeT Ihe Animal Breeding and Boarding F.stablishmenis Acl by Folke.4lone and Hyihe Distri¢1 Council to b￿d 120 cai$, and ihere ￿¢ ai preseni 32 single and 20 double and Ircble pen5. cach wilh individual chaleis. The dire¢iors of ihe boarding ¢att¢ry ¢omp4ny are ¢yrr¢nily two of the trusiees. namely MT C Russell and Mr M Whibley. The other twts direcitsrs are Nliss T Jell and Iliss C Jell. Ea¢h dir¢¢ior is 81$0 8 shareholder wilh 25 shares each. Th¢ CU$lom¢rs of Ihe boarding ¢anery ith¢lude many of ihe p¢opl¢ who ha¥'e r¢-hom¢d ¢ais from lh¢ sanctuary. Th¢ gro55 ￿reIPtS for the ycar ended 31st Ik¢ernbeT 2024 were £70.555 12023 - £70.0071. The 8clivities of ihe boardin8 catter>' are nol included in ihe accounis of the charity. The Charity also wns a ¢horiiy shop selling primarily th>naied 8oods under ihe irddin8 name of The Cat Baskei ai 16A Cheriion Place. Folke$ion¢. The shops manageTS are Mrs JenDif¢r Campbell and Mrs Susan Peake who ea¢h work 1 112 days a week and are assisied by o roio of voluntary helpers. All profiis from Ihe shop go lo the charity. which were for the year £4.725 12023. £9,934). Page 6

The Rhodes Minnis Ca¢ Sanctuary Trustees, Report (continued) Rlsk Thc trustce5 have a duty io idenlify and review ihe rtsks to Mthi¢h ihe ¢harity is exposed and io ensure appropriate conirols are in place 10 provide reasonable a55ufdfbCC against frdud or errol. The trustees have undertaken a review of the niaior risks to which Ihe charity 1$ exw)sed and ihis ha$ bcen ¢onimunicaied 10 the charity's insurers. The irusiees consider Ihai financial risks are slighi given Ihe ch*rity'5 iDv¢sime#i poli¢y. A Iwste¢ insurdnc¢ indemnity policy is in force. Adequate public liabiliiy and employers inSUT8n¢es ar¢ m8ini#ined. Th¢ irusiees are aware of the inevitable risks poscd by allowin¥ ihe public fre¢ acce￿ io ih¢ sanciuary Howewer, Ih¢>' regard ihai as an essential el¢m¢ni of their rehoming w)lic) ￿cauSe only b) secing and relating to individual cai$ are poieniial adopiers obl¢ 10 ch￿)St the cai Ihey would like to take into their home. The annual report approvcd by Ihe m151ees of Ihe charity Ort 18 June 2025 and signed on lis behalf by.. Mr (- Russe Tru51ee Mre Tru51ee mson Pag¢ 7

The Rhodes Minnis Cat Sanctuary Stgtement of Trustees, Responsibilities The iNsiees are resp)nstble for preparing ih¢ m￿le¢S. report and the fit)ancial s¢atemettts in accordance with the Uoiied kingdom A¢¢ouDling Siandards Iuniied Kingdom G¢nerally Acccptd Accounting Prdctice) and appli¢able law and regulations. The law applicable io chariiie5 requires ihe truslees to prepare financial statemenis for ea¢h fin8n¢ial y¢ar which give a true and [￿r vt¢%v of Ihe siaie of affairs of ihe ¢hariiy and of ihe incoming rcsouT¢es and application of resources of the ¢haril)' foT Ihai period. In prcparing th¢5c financial 5talements. the Irustees are required io.. 5elecl 5uilable accounling policic5 and then applv Ihem consistentl>' obs¢rve lh¢ meihods and principles in ihe Chariii¢$ SORP= make judgcmcnts and e51imates that are rrd50nable and prudenl: siaie whdhu appli¢8ble ac¢ouniing si¥ndards have bttn followed, stsbje¢t 10 any rnAterial dcparturc5 disclosed and explained in ihe fithan¢ial siaieMenl$: and Prepare Ihe financial 51alenien15 on the 80in8 concern basis Unle￿ it 1$ inappropria[¢ to pr¢sum¢ th81 ihe charity will continue in business. The irusiees are responsible for keeping proper accounting record5 Ihal disclose with rcasonable accuracy al any lime the financial posilion of Ihe charity and enable ihem to ensure that the financbal Slaienicnts eoniply with the Charilies Acl 2011. Ihe Charlties IAccounls and Re￿nsI Regulalions 2008. and ihe provisions of the con.41ilulion. The iruslee% aTe also Tesp(Trnstble for %3fe¥uardin8 the assets of lh¢ chariry, and h¢n¢e for iaking reasonable sieps for the pr¢vention and d¢ie¢tion of fr8ud and oih¢r irregulariiies. The iTu$iees hrt respDnsible for the mainteMn¢e and inte8rity of Ihe corporate and financial infonnalion included on the charitable company's websiie. Le8islalion governing the pr¢pgr8tion disseminwion of rinancial slalemenls ma) differ from legislaiioD in other jurisdidions. Approved by Ihe Iru51ees of Ihe charity on 18 June 2025 and $i8n¢d on 11$ behalf by.. IrC'Ru Trustee Mr C P Williamson Trusie¢ Page 8

The Rhodes Minni$ Cat Sgnctugry Independent Auditor's Report to the Members of The Rhodes Minnis Cat Sancluary Opinion IV¢ have audiied ihe finan¢ial sthi¢m¢nts of The Rhod¢s Nlinnis Cai Santhuarv Ithe'charity'l for the year ended 31 Deceniber 2024. which ¢oniprise Ihe Siaiemenl of Finan¢i31 A¢tis'iii¢s. Balance Sheet. Cash Flow Sialemeni. and Note5 to Ihe Financial Statcmcnls. including B summarw of signifi¢ani a¢¢ouniing poli¢ies. Th¢ financial reponin8 framework thai has been applitd in iheir p￿parall0￿ 15 Llniied Kin&dom A¢¢ouniing Siandards. ¢oniprising Charities SORP- FRS 10? The Financial Reporting Standard applicable in the UK and Republir of Ireland, and applicable law (United Kingdom Generallv Accepied Accountin¥ Praclicel. In our opinion the financial Siaiem¢nts'. give o irne and fair view of Ihe slale of ihe charity's affairs as at .3 l Deccmber 2024 and vf its incomin resources and application ofresources. includin8 Its incorn¢ and expenditure. for ihe year then ended,. have been properly piephred in ¥¢¢ordan¢¢ 'iih tinited kingdoni Generally Accepted Accouniing Praelice., and have been prepared in accordance with the requiremen15 of the C.haritie$ Ad 2011. BA$1$ for opinio We conducted our audil in accordanre with Inlemiiional Stsndards on Audiiing IlJkl IISA5 IIIKII and applicable law. Our responsibilili¢s under Ihose siandards are further described in Ilie 8udiior res￿￿$1b11lI1es for Ihe audil of the financial slalemenls Section of our report. We ore independ¢ni of lh¢ ¢hariiy in a¢¢ordan¢i wilh the eiliical requiremenls that are relevaThi lo our audit of thc financial $iai¢inenis in Ihe LIK, including ilie TrRC's Eihical Standard. and we have fulfilled our other ethical re5ponsibiliiics in acrordan¢e with Ih¢5e Tcquircmenis. We believ¢ ihai th¢ audit evidence hav¢ obiained is 5ufficitnt and appropTiale 10 provide a basis for our opinion. Con¢lusion5 rthiin% to ¥oin% fonrer In auditin¥ the finanLial siatemenls. we have concluded thai the Irusiees use ofihe going ¢on¢¢m basis of a¢¢ouniing in ihe preporaiion of the financial sthiements is appropriate. B￿ed on Ihe work wr havc perforni¢d. we have noi identified an). maierial uncertainiies relaiing to evenis or conditions that. individually or ¢oll¢¢iiw¢ly. may ¢a51 si¥nifiEant doubt on Ihe ehariiy's ability 10 coniinii¢ as ¥ btoing concern for a period of ￿ Itsi twelve monihs from when the original fIn￿¢181 siaiemenis wer¢ 8uihoris¢d for issue. Our responsibilities aThJ th¢ responsibililies of Ihe trustee5 wilh rtsperl lo going ¢onttrn ire de￿rIbed in ihe Televani sections of this rep)rt. Page 9

The Rhodes Minnis Ca¢ Sanctuary IDdepeDdent Ayditor's Report to the Members of The Rhodes Minnts Cat Sanctuary (continued) Other inforniation Thc tru5t¢C5 are Tesponsible foT ihe oihei informaiion. The ￿h¢1 information ¢omprises ihe informotion included in the annual ￿POrt. oihcr than ihe financial stal¢￿enTS and our 3udiloT s report Ihereon. Our opirtioth on ihe finajictal statemeThls does noi cover the oiher inforniation and. excepl to the exlent oihen*isc explicitly stated in OUT report. we do nol express any fom) of assurdnce conclusion ihereon. In connection with our audii of Ihe finath¢bal ￿Oi¢M¢nI$. our r¢sponsibilit)' is io read ihe oiher infomiaiion and. in doing so. consider M'hether the other informalion is malerÈally inconsistenl with the financial siaiemenis or our knowledge obtained in the audit or oiherwisc appear5 to be malcrially Enisstaled. If ￿ idcnlify such niaterial inconsistencies or apparent material misstaiemenis. we are required to deiennine wheiher there is a niaterial niissiat¢m¢nl in th¢ fLnancial Siatemenls or a material rnLS51aiemeni of Ihe oiher infomialion. If, based on the work w¢ have perforni¢d, w¢ ¢onclude Ihai there is a material missiaiemeni of thi5 oiher infoThalion, we are required io rep)n ihat f￿1. We have nothirb8 to report in this rt8ard. Matt¢rs on which we Are required to report by eittptio In the li8hi of our knowledjse and under51andin8 of Ihe rharil) and its environment obiained in ihc ¢OUTse of ihe audit, we have not ideThlified material nii5slalement5 in ihc Trustees. Re￿rt. We have n￿hing io report in ￿SpeCI of ihe following mallers where ihe Chariiies IA¢count$ and R¢ponl Regulaiions 2008 requirts us io rcport io you if, in our opinion.. adequate 8¢counitng records have noi been kept. or returns adequaie for our audit have not been received froni branches noi visiied by us,. or Ihe financial stsiemenis are in agrttment with the 8¢wuthting re¢ord$ and reiums., or ¢¢rtain disclosures ofiryslees r¢rnuneraihon specified by law are Ml made: or we have noi rtceived hll iht infomiaiion and explanations we require for our audii. Re$ponsibili¢ies of tru$iet$ As explained more fvlly in Ihe Si•temeni of TnJsi¢e$' R¢sponsibiliiies lsei otjt on p8g¢ 81. the InJsl¢es 8r¢ r¢spon5ible for Ihe P￿parall0￿ of the finon¢ial siaiements and foi being saiisfied thai they give a true and fair view. and for Such internal conlrol a5 the Irustces dctCTminc is necessar). to eThablc thc Pre￿ration of fLnan¢ial slaiemenis that are free from material misslattment. wheiher due to fraud or error. In preparing the financial siaiements, the iwsie¢$ 4r¢ responsibl¢ for 0ssessin¥ ihe charity's ability to continu¢ as * going ¢oDrem, di5cIosin¥y As applicable, mallets relaied io going ¢on¢em ond u$ing Ihe going ¢on¢ern basis of accounting unlc5S the Iru51ec5 either inl¢nd to liquidaie Ihe Eharity or 10 c¢a5e op¢ralions. or have no mli$ti¢ aliernativc but to do 50. Page lo

The Rhodes Minnis Cat SaD¢luary Independent Auditor's Report lo the Members of The Rhodes Minnis Cal Sanctuary (continued) Auditor Rejponsibilitits for the #udli of iht financial slatements W¢ have been appoinied as audilor under section 144 of the Chariiies Aci 2011 and r¢port ith accordance wilh Ilit Act and relevant regulailons made or having effe¢1 iherevnder. Our objeciiwes are 10 obtain reasonable assurance about whether Ihe financial sthiemenis as 8 whole are free (roin nialerial mi551alemenl. wheiher due to fraud or error. and 10 issue an )udiior's r¢pon Ihai inrlude5 oiir opinion. Reasonablc assurance is a ht8h level of 1$5urance. but is noi a guaraniee Ihai an aLtdii ¢onducled in accordance with ISA5 Iukl will alwa>'s deteci a maierial misstat¢m¢nt when Il exisis. Missiaienicn15 can arise froni frdud or error and are considtred mai¢rial tr. individuall). or in Ihe aggregaie. Iliey Could reasonabl), be expected 10 intluence rhe ¢eonomic decisions of users iaken on the basis of Ihese financial statemenls. A funher d¢s¢ripiion of our responsibilities is available on the Financial Reportin8 Council's web$iie al.. wMw.fr¢.oig.uLlaudiiorsresponsibilities. Thi5 descriplion fornis pan ofour audiior's report. Because of Ihe inherent limiloitons of an audii. Ihere is a risk Ihai we will not dde¢i all irrc8ulariries. irbcludinb those leadin8 lo a material missiai¢m¢ni in Ihe financial stsiemenis or a llOthw¢ompliance yiih re¥ulaiion. This risk increases ihe more ihai ¢ortiplian¢e wilh a law or regulation is renioved from ihe even15 and transa¢itons rtfleeied in th¢ financial siaienieni$. as we will be less likely lo become aware of instances of non-¢omplian¢e. The risk is also greaiei re¥arding irregularilies (Kcurring due lo frdud rather iharb error, 8$ fraud inwolves inieniional ¢onEealm¢rbl. forgcry. collusion. omission or rnisrepreseniaiion. The exteni 10 which our proccdure5 are capable of deteciin8 irre8ularilie5. in¢ludin8 fraud is d¢iailed below.. Reviewing fin?nci41 $iai¢m¢ni disclosures and i¢sting to supwJrting documentation lo assess ￿MplIance wilh appli¢8ble18w$ and rtbTulaiion$: Enquiry of company emplovees in accounts compliance funclions lo identify any insiances of non.conipliance with laws and re8ulations' Enquiry of mana8emenl oround poleniial liiiB)iion and ¢lain)$: Auditing lh¢ risk of rnwiagerncnt override of conlrols. includin¥ Ihrough tesihn¥ joumal ¢niri¢s ond othcr adjusimenis foT appropriateness. and evaluaiin8 Ihe business raiionale of signific8ni [rAn￿￿tionS Outside tlie nomial cours¢ of bu51nes5. Pa8e 11

The Rhodes Minnis Cat Sanctuary Independent Aydi¢or's Report lo the Members of The Rhodes Minnis Cat Sanctuary (Continued) Use of our report Thi5 report is made solely to ihe ¢harity trustee$. &$ o 1%)dy. in ac¢ordan¢e w¥ih $e¢iion 144 of ihe Chariiies A¢1 2011 and regulaiion5 made under section 154 of Ihal Acl. (hjr audil work ha5 been undertaken $0 ihat we nllght slate lo the trustees those matters we are required to state io irusiees in an auditors. report and for rjo other purpose. To ihe ￿lIest exieni perniitted by law, we not accepi or assume Tesponsibilii>' io anyon¢ otlier than Ihe ¢hari¢y and lis irwsi¢e$ as a h)dy. for our audii work. for ihis reporn, or for ihe opinions w¢ have forn)¢d. Mr P J Hindle FCCA Isenior Sthwiory Auditor) For and on behalf of Beresfords. Siaiuiory Audiior 1-2 Rhodium Poinl Spindle Close IlaHk'inge FolkesioDe Keni CT18 7TQ 18 June 2025 Beresfords is elh¥ible for appointment as 8udiior of the ¢h¥ity by virtue of lis eli¥ibility for aprrt)inimeni as auditor of a company under s¢¢iion 1212 of the Companies Aa 2006. Page 12

The Rhodes Minnis Cat Saneluarv Statement of Fin¥ncial Actii'ities for the Yegr Ended 31 December 2024 Ilnrestrirled fund5 Tolal 2024 In¢ome #nd Endo*'meni$ from". Donaiions and legactes Other irading activities Invesimeni incorn¢ 312.611 35.929 157.951 35.929 157.951 Total incoine 506.49i 506.49_R Expenditure on: Raising I'und5 Charltable activities 121.5291 131.5.478 121.1291 1315.4781 ToiAI expendiiure GaIn￿{lOsses} on iDve$imeni asseis 1337.0071 89.244 1337.0071 89.244 Nei income 258.730 258.730 Net movement in funds 258,730 258,730 Recontiliation of fund5 Total funds brouglii forward 4.475.082 4.475.082 Total fund5 clrricd fonvard 4.733.812 4.733.812 The [￿1¢$ pages 17 ￿ 30 fom an Int¢gral part ofthes¢ finan¢ial statements. Page 13

The Rhodes Minnis Cai San¢tuary Statement of FiDancial Aclivilies for the Year Ended 31 December 2024 (continued) Uorestrieted Tot*1 21123 Note Incorne EndowTheDIs from: t)onaiions and legacies Oiher ITading a¢tiviiies Investmenl income 317.167 36.216 17.625 317,167 36.216 117.625 Total income 471.008 471.008 Expenditure ots: Raisinby funds Chariiable a¢iiviiies 1291.491 1291.4911 Total expenditurc Gain￿lI05stSI on investment &%se15 164.752 164.752 Nel income 324,658 324.658 Nei Mo￿.¢M¢￿1 in funds 324,658 324,658 Rtcontiliatlon offunds Total fund5 brvughi forward 4,1$0.424 4,150,424 Total funds rarried fonvard 21 4,475.082 4,475,082 All ol'thc charity'5 aeiivilics derive from Wniinuin8 operations during Ihe above tsvo periods. The fund5 breakdown for 2023 is in noie 21. The nthes on page$ 17 10 30 fomi iniegral pan of these financial statements. Page 14

The Rhodes Minnis Cat Sanctuary {Regislration llymber: 262245) BalAnce Sheet 8s gt 31 Drfember 2024 2024 2023 Piote Fixed 455e15 Tangible asset5 Investnients 14 15 i69.378 2.374.970 352.459 2.275.726 2.744..148 2,628.185 Current 115setS Sio¢k$ tkbiors It)ve.41men15 Cash al bank Bnd in hand 16 8.802 51,690 .44•619 507.310 6.390 33,760 1.415.000 -187.522 18 2.010.421 1.862,678 Creditors: Amounts f•llin8 due wiihin ont ye*r 19 120.9571 Net ¢Mrrenl xsstts 1.989.464 1,846.897 Net Asjets 4.711.812 4.475,082 Fund5 of the ¢hgrity: Ilnr¢strif¢ed Ineome funds Unr¢slri¢ied fvnds 4.731.812 4,475.082 Totxl funds 4.733,812 4.475,082 The financial statem¢nls on page$ 13 10 .10 were approved by ihe trustees. auihorised for issue on 18 June 202$ and signed on iheir behalf by.. MrCRu5 TNSI Tru5fe¢ The notes on pages 17 10 30 fonn at) iniegral pan of these financial sthiements. Page 15

The Rhodes Minnts Ca¢ Sane¢uary Casb Flow St8temellt for the Year Ended 31 December 2024 2024 2023 Nole Cash llows frorn operalinE #t¢iviiieJ Nrf ¢ash in¢ome 258,730 324,658 Adjustments to ¢sh flows from 11¢ Depreciation Inveslmeni income ljnrealised lgainslll0￿es on Énve51ment 855ets 24.686 1157.9511 89.2441 24.385 1117.625 1164.7521 36.221 06.666 Worklni eaplt#l adJ￿$¢￿ents Increase in stocks Increase in debioTS Increase in CTediloTS 16 18671 112.02.11 7,781 117.924 5,176 19 Nei ¢ash flows from op¢raling activilies 21.1)61 61.557 Cish flow$ from inves¢iDg ctivitieJ Inieresi receivable PurrhA%e of iang)ible fixed ass¢is Purchase of rurrcnl asset investments Purchase of inveslmenls Income frorn dividend5 88,504 141,6051 17.6191 {10.0001 69.447 49.577 138,3721 1282,9991 14 18 68.048 Net cash flows from invesiing activilies 98.727 1203.7461 in¢r¢¥sellde¢rew¢l in cash and cH5h e4uiv8lcnts 119.788 142.1891 Cash and cash equivalenis at l January Cish and ¢ash equivalenls at 31 December 387.522 529.711 507.110 387.522 All of the cash flow5 are deriva from ¢oniinuin8 OPtr81ion5 durin8 ihe Th¥0 periods. The notes on pages 17 to 30 form an imegral part of th¢s¢ financial statements. Pag¢ 16

The Rhodes Minnis Cat Sanctuary Note5 to ihe Financial Statements for ihe Year Ended 31 December 2024 l A¢¢ouDting policies St4temtnt of¢omplinte The financial siaiemenis have been prepared in accordance witli Accouniin8 and Reporting by Chaiilies.. Siaiement of Recommended Praciice applicable io chariiies preparing their accounts ir) a¢¢ordan¢e with the Financial Rew)ntn¥ Standard applicable in the LK and Republic of Ir¢land IFRS 1021 l¢ff¢¢iii'e l January 20191- (Charities SORP IFRS 10211. Ihe finan¢io1 Reporning Siandard appli¢able in Ihe UK and Republic of Ireland IFRS 1021 and Ihe Chariiies Aci 2011. B9515 of prtparfion The Rhod¢5 Minnis Cai Sanctuary meeis the definition of o public benefii ¢niiry under FRS 102. The a¢ctsunlS Irlnancial siaiem¢nisl have be¢n pr¢pared under th¢ hisiori¢al ¢o$i conveniion wilh iiems re¢ognised at cost OT iron5aciion value unless oihenvt$e siaied in ihe relevani noid$l 10 IheK x¢ouni$. The financial 51atements have be¢n P￿Part￿ in £ slerlin8 and are rounded to Ihe The8re￿ whole £. Going concern The iru$iee$ consider Ihai Ihere are no mai¢rial unttrtainties ibout Ihe ¢h•rity'$ ability lo conlinue a5 a 80in8 ¢onLern. IKty sourrej of eslirnation unrertinlv All le¥acy gitls have an ¢siimaied value which 1$ ¢al¢ulaied bwd on th¢ inforni)iion avoil8ble. F.Sliiiiales are regularly updai¢d based on inforniaiion ovoilable ai ihe time ond aim io be as a¢¢uraie as p)ssible 31 all limes. lJnrenaini}' is kepi io a minimum by r¢¢ognising l¢g8¢i¢s re¢eivobl¢ on¢¢ probaie ha$ been gTaJited and eslate Ir¢ounls have been finklised trr rboiifiraiion Of a disiribulion has been rtceived. At ihe )ear<nd iher¢ w¢r¢ no i¢¢rued le&pa¢ies receivable. Ihe same as The prior year. Income and tndowmenfs Voluniary incttnie intludin8 donaiions. gifts. le¥a¢i¢s granis lhat provide core fundin¥ or are of a gencral naiurc is r¢¢o¥nis¢d wh¢n Ihe ¢horitv has ¢ntiil¢ment 10 ihe In¢ome. 1¢ is probable thai ihe income will be re¢eiv¢d and Ihe amount Can be measured with suifi¢ieni ￿liabIlIf).. Donations and legacies are reco8nised on a receivable basis when receipt is probable and ihe amouni ¢&n be r¢liably measured. Legacy gifts are r¢cognis¢d on a ¢ase by ¢as¢ basi5 following ihe grani of probaie ond estaie &£oun15 being rinalised or notifif donated stock is re¢ognis¢d ai th¢ point ol so1¢ thr()LLgh shop income sho"th in th¢ Jn¢om¢ from oih¢r tradin¥ a¢tivities nole. Pag¢ 17

Tbe Rhodes Minnis Cat Sanetuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Gill fjid Gifi Aid on dotlation income is recognised when the charity become5 entitled to it. il is probthle and can be measured reliobly. Eniiilemeni is iaken ai ihe p)ini the underlvin8 don*ion is received. Interest on funds held on depo$tl 1$ inclu￿d M'hen rtteivable and ihe amount can be meb5ured reliably by the ¢harity', Ihts 1$ rtom)ally noiift¢aiion of ih¢ tnterest paid or payable by Ihe b&nk.Dividend5 are Tccognised once the dividend has been de¢laTed and noiifi¢aiion has b¢¢n received of the dividend due. Expenditure All ¢xp¢ndiiur¢ is recognis¢d once ihere is a legal or con51ruclive obligation to that expenditure. it is probable senl¢meni is r¢quired and ihe amouthi Can be mwured r¢liabl)'. All costs are allocaied to Ihe applicable expenditurc heading that aggrcgit¢ simtlar o)sis 10 ihol ¢aiegory. Where ¢osis ¢anr￿1 be diredly attributed io particular headings they have been allocaled on a basis ron5iSl¢nl with ihe usc of r¢sour¢es, wilh ¢eniral 514ff cosis allocated on the basis of time spent. and deprecialion char¥es allrtated on Ihe Pofliot) of th¢ assei's use. Oiher SUPkX)n cosis 8r¢ 411o¢ai¢d based OD lh¢ spread of slaff costs. These are cos15 incurred in atlrnclins volunlary income. the man￿eMen1 of invesfft)ents and ihose in¢urred in iiadinb a¢iiviii¢s ihal r8is¢ funds. Choriloble 4ciivlllev C'haritable expenditUTe compri5e5 iknst costs incurred by Ihe chhrity in ihe delivery of its •¢iiviiies and $ervi¢e$ for its beneficiaries. It include5 knih costs that can be allocaied direcily io such a¢tiviiies and those cosis of an iiidirec¢ naiure ne¢ess¥ry 10 Suppon Ihem. Governlnce cosi$ These include Ihe cost$ altribulable to the chariD' s compliance wilh constitulional and siatuiory requimiienis, inclitdin¥ 8udii, sirii¢gi¢ mano¥ement and tnisiees meeiings and reimbursed expenscs. TAxiiion The charhiy is considered to pa5S the tes15 set out in Paragrnph I Schedule 6 of lh¢ Finance Ad 2010 and Iherefore li meets ihe defittilion of a charitable company for L1k corwralion tax purwscs. Accordingly, the ¢harity is poienii8lly ¢x¢mpl frnm iaxation in respeci of income OT capital gains rcccived wiihin cale¥orie5 ¢ov¢r¢d by C.hapier 3 Pan I l of ih¢ Corporaiion Tax Act 2010 or Section 256 of Ihe Taxation of Chargeable Ghins Act 1992. tts the extent ih81 $u¢h income or yins are applied ex¢lysiv¢ly io chariiable purwjses. Page 18

The Rhodes MinDiS Cat Sanctuary Notes lo the Financial Statements for the Year Ended 31 December 2024 (continued) TAngiblt fix¢d sset$ Indii'idual fixed assets cosiing £100.I)O or mor¢ initially r¢wrd¢d ai Cosi. les5 any subsequent accumulaied dtpreciaiion and accumulaied impairnicnl 105ses. Deprecigtion and 4mtsrtSsition DepT¢cialion is Provided on tangibl¢ fixed assets so as to MTite off ihe Cosi or valuation, less any esiimated residual value. over th¢ir expe¢i¢d useful ¢corMNnbC life &s foljows.. Asset class Fr¢ehold &. long leasthold property Cai houses And runs Fixiure$ and equipmenl Mvlor vehicle5 Dtpreciation method and r81¢ 700 on eosi on ¢o$i IOD/• on reducing balance 25./• (bri redurin¥ balance Fixed $5ei inwestrnents Fixed assei it)vesiiiients. oiher ih3n pnTrgramme related Inves￿¢￿$. are inrluded al markei value ai lh¢ balance sheet dale. Realised ¥ains and losses on ini'¢stments are calculaied as ihe diffcrence belwren sales pro¢eed$ and Their market value ai Ihe sian of Ihe year. or Iheir subseqy¢ni and art char8ed or crediied io the Siaiement of Financial A¢iivilies in the period of di5P05al. Unr¢alised gains ond 1055e5 represent the movemeni in mirf(et values during the )'ear and are crtdiled or charged io the Sialenitnl of Financial Aciiviii¢s based on thc nialkei value ai ihe )'ear end. C.urrtnt 11S5et ini'tstments Curreni assei invesimejiis included ai Iht lower of cost Jnd Dei reali￿ble value I market value. S¢o¢k Stock is valued at the lower of ¢051 and esiimaied sellin8 price less ¢osis 10 complete and sell. after du¢ re¥ard for obsoleie and slow movin¥ sio¢ks. Cosl 15 delennined usin8 the f$￿t-1￿. fitsi•OUt IFIFOI. Trxde debtor5 Trade debiors are amounts dut from customers for mer¢handisc sold or servi¢¢s perfomied in the ordinzry ¢ourse of business. Trade dcbtor5 are reco8nised iniiially ai ihe imn￿rtIon price. Thry subsequently ￿easured al amortised ¢osi sing the cfftciive interest method, less pro￿.1510￿ for inipairnieni. A provi5itsrb for the impaimient of Irade debtors is established when Iheie Is objcrlive evidence thai the charity Mill nol be able to colleci all an?ounis due ccordin8 to Ihe ori8inal iernis of ih¢ receivables. Other debtor5 are recognis¢d ai ihe irnnsaclion price. Cgsh ¥ttd cxsh ¢quiv4len¢s Cash and cash equivalenis comprise ¢ash on hand call detK)siis. 8nd oihcr slK>rf-tenn highly liquid investments thai are readily conv¢rtibl¢ to a know'n amouTht of cash athd are subject lo an insi8nificani risk of chan8e in value. Pagc 19

The Rhode5 Mittnis Cat Sancluary Notes to the Financial Statements for the Yvar Ended 31 December 2024 (continued) Trdt ¢r¢di¢ors Trade creditor5 are obligations io pay for goods or service5 Ihai have been a¢quired in the ordinary Course or business from suppliers. Accoun15 payable ar¢ classified as current liabililies if lh¢ do¢s not have an un¢ondiiional righi, al the end of Ihe reporting period. 10 defer sertlement of the credilOI lor ai 1¢8si twelve months after th¢ reponing dale. If there is an unconditlolloj right to defer sertlemcThi for at least ttvelve monihs after thc reporting dai¢. Ihe). are presented ￿ non-currcnt liabililies. Other crditors are recognised ai the iransactron price. Fund structure Unrestricled ITL¢tsme fvnds ar¢ g¢ner•l fvnds that art awailable for use ai ih¢ iwustees discrction in furtherance of Ihe objectives of thc charity. Pensions And other post retirernert¢ obli8•¢ions 'rhe charit). operales a defincd ¢oniribuiion pension scherne which is 8 pension plan under wthich fixed contributions are paid into a pension fund and ihe charity. ha5 TK> l¢¥al or ¢onsiru¢iive obligatbon lo pay further ¢onlributions even if thc fund does noi hold suffi¢ient assets to pay all employees ihe benefits relatln8 10 employee setvice in Ihe current and prior periods. Contribuiions 10 defined Coniribution plans are recognised in Ihe Siaiemeni of Fhnancial Aclivilic5 when ihey are due. If conlribulion paynienis ¢x¢¢ed ihe ¢oniribuiion due for service. Ihe ex¢¢ss Is r¢¢ogn15ed 95 8 prcpayiiicnt, FinnciAI instruments Financial as5et$ financi*l liabiliiies are recognised whEn tht charity be¢ome$ a PArty to the conlraclual provisions of the in51Tumcnt. Finon¢ial liabilities and equtly iThslrum¢n15 1r¢ ¢lassified according to the subsiafi¢e of th¢ toniraclual arran¥emenis entered into. An eguity inslrumeni 1$ any ¢oniraci ihat e¥idenc¢s a rcsidual ini¢T¢SI in Ih¢ assets of the charity after dedu¢iing ?11 of its liabililies. R¢coxKliloN 4ndmeosyremeMI All finan¢io1 assets and liabililie5 are iniliall). m¢asur¢d ai iransaciion price lincludirbg transarliot) ¢osisl, ¢xcepl for those finan¢ial Issets classified as ai fair valu¢ Ihrough profit or loss. ￿hICh arc initiall>' measured al fair value Iwhi¢h is nomially the transaction price excluding Iransa¢iion costs). unless Ihe aTrdThgcmenl consiiiui¢s a rinancing trdnsa¢iion. If an 2rran¥emenl constitutcs a finanring iransaclion. thc financial assei or financial liabili¢). 15 niea5ured at the pr¢s¢ni value of the fulure paym¢nt$ dis¢ounied at a market rale of inlcrcsl for a similar debt instrumenl. Financial asse15 and liabilities are only offsei in Ihe slatement of financial PDSition when, onl), when there exisis a legally enforceablt right 10 Sel off Ihc r¢¢ognised amounls and the charity iniends either io settle on a nei basis. or io r¢alise the assel and sdtle the liability 5imultsneously. Financial a55ets are deie¢ognis¢d when and only when a) thc contrs¢iu81 righrs to ihe cash flows from the rinancial &ssci expire or ar¢ 5eMl¢d. bl th¢ charity transfers lo arK)iher party substaniiall> all of the risk5 and r¢wdrds of OM￿trShiP of ihe finanrial asseL or cl Ihe charity. despite having r¢iain¢d som¢, bui not 411. significant risks and rewards of owier5hip. has iransf¢rred control of the ass¢1 to another party. Finanrial liabiliti¢s are derecognised only when the obligaiioth spe¢ified in the contract 15 discharged, catbcelled or expires. Pagc 20

The Rhodes Minnis Ca¢ Sanctuary Notes lo the Financial Statements for the Year Ended 31 Detrmber 2024 (continued) Iniyslments Invesimenis rn non-ronvertiblc preference shares and non-pullabl¢ ordinary or pr¢fereJict sharc5 Iwthere sliares are publicly ITaded or their fair value is reliably measurable) ore measured at fair value through profil or loss. Where faiT value cannot be measured reliabl)". investments are measured al cost Ic55 inipaim]eThi. Fair i'17lMe measmremenl The besi evidence of fair valuc is a 4￿￿ed price for an id¢nii¢al assd in an 3¢1ive niaTkei. When quoted prices are unavailable. the price of a receni irdnsaction for an idenii¢al assd provides evidence of fair value as long as therc ha5 not been a significant change in economic cir¢umstances OT a significant lapse of iiiiie sinc¢ ihe transaclion took place. If the markei is noi activ¢ and i¢¢¢thi irdnsactions of an identical asset on Iheir owi are not a good e51imaie of fair value. lh¢ foir valu¢ is euitnaied by using a valualion iechnrque. 2 Ineome frorn donations A Thd leg•cies Ilnrestric¢od Totsl 2024 I'otAI 2023 Gtherl Donations and l¢¥acies: Don4Llion5, SFK)nsorship3 and 5ubscriwions LeBacies 97.5i9 21 5.074 97.539 215.074 90,616 226.551 312.613 312.01.7 -117,167 3 Income from other triding c¢ivi¢i¢$ Ilnresiritied f￿ndS General Toll funds Tot#1 2023 Trading in¢ome,' Shop in¢ome Fundraising ¢Yenis 24.196 1.733 24.196 1,733 27,499 8.717 35.929 35.929 36,216 4 Ithvtitm¢nt i•¢om¢ Ilnres¢riritd funds Generil Total 2024 Tot1 2023 Income from divid¢nd& Divid¢nd$ rereivable from oih¢r li51ed invesmients Interest rec¢ivabl¢ and Similar income- Othcr inierest receivable 69.447 69.447 68,048 88.504 88.504 49,577 157,951 157.951 17.625 Pa8e21

The Rhodes Minnis Cat Sgnctuary Notes ¢0 the Finan¢i41 Statement5 for ihe Year Ended 31 December 2024 (continued) S Expenditure OD raising fundJ I Costs of trading cliwi¢les IlThrestricttd funds Gentr•l Tot1 2024 Tot¥1 2023 Fundraising irading cosis., New51ctter and publi¢aibons Other Irading aclivilies.. DeprecialioTh. amorlbsalion Ind othet Similar cosi$ Feedstuffs and consumables Mainrenance Lighi and heal ltssurdnce TeleplM)llt Merchant fee5 Wa8e5 and salaries 2.638 2.638 2.596 609 3.592 617 1.471 555 825 176 11.046 009 3.592 617 1.471 555 825 176 11.046 609 2,954 605 1.649 4.15 340 195 10.228 21.529 21,529 Page 22

The Rhodes Minnis Cat S¥n¢luary Notes to Ihe Financial Statements for ihe Year Ended 31 December 2024 (Continued) 6 Expenditure on ¢hritablt atlii'ities Ilnrtsiritte funds G¢ner#l Toiil 2024 Total 2023 Noie Roles 2nd waier Insurance Li&hi and heal Telephone Postage, station¢ry and software Repairs and ￿new819 Fcedsluffs and con5umable5 VeleTinary costs Travel and moior ¢xpens¢s Sundry expens¢s Bank ¢har&ies and inieresi paid Depr¢¢iaiion. amortisaiion and ￿h¢r similor costs StalTcosis Govemance cost5 3.147 6.890 11.997 3.253 I.3S6 8,555 18.978 66.549 1.730 987 166 3.592 4,108 6.890 11.997 ,633 1,$68 1.386 8.555 18.978 66.549 1.730 987 22.6.10 47.597 1.302 810 30 24.077 145.315 ??.448 24.077 145.-115 22.448 23.776 133,482 20,517 315.478 315.478 291.491 7 An#l)'sis ofgovernnft And Jupport costs Governin¢¢ co$¢$ Ilnre51ri¢ied fund5 General Total 2024 Totxl 2023 Audit fees Audil of the financial statements Accounthnry fees Bookkeeping and adrnini51ration Le8al fec5 6.iOO 6.300 7.983 1.865 6.300 6.3(10 7.983 1.865 6.000 6,700 7,817 22.448 22.448 20.517 Page 23

The Rhodes Minnis Cat Sanctsary Notes to the Financial Statements for the Yegr Ended 31 Deeember 2024 (continued) 8 Donited goods. fcilities and services At the ¢ompat)y year-end ihere was donaied goods in slock at thc total Yalue of £3.70012023 - £2,500). The trustee5 estimate thai over 90% of slw) in¢ome is the sale of donated St￿k. Infonnaiion the conirbbution of volunteers i5 contained within the Trn$iees' repon. 9 Net incomingloutzoinz resourtes in¢omit)¥ resou￿¢5 for ihe yeor include.. 2024 2023 Audit fees Depre¢iaiion of fixed 8Ssel$ 6.300 24,686 6.000 24.385 10 Trustees remthner¢lon ithd txpeDs During the year the charhl). made the followins trans￿IonS wilh irnsiees: Mr C Rus$ell £3,236 12023., £2.8851 of exp¢ns¢s were reimbursed io MT C Russell during the JeaT. Mr Russell made purchasts of slock. p05tage, Tepairs, siaff enien•inm¢nVgifis and secreiarial expenses oil behalf of the ¢harity which were reimbursed. Ai ihe bal)n¢e Sheet dale ihe arnount due lo Mr C Ru5scII was £231 {2023'. £5091. No other trustces received any ffimburs¢m¢ni of expenses from the charity durin8 the year. No trusiee5, I￿r ony persons connecied with thern. h•ve rtteived any remunerniion from the ¢horiry durin8 the year. Page 24

The Rhodes Minnis Cat S8nctu#rv Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) I I Stgff Costs The a¥gre8aie payroll cosis were as follows.. 2024 202J Sliff costs durin% the year wert: Woges and salaries Social se¢urity ¢osts Pensioth co$is 148.892 4.261 3.208 136,193 3.893 3.424 156,-361 143.710 The monihly averAg¢ numb¢r of persons lin¢luding s¢nior managemeni / 1¢8dership t¢aml employed by ih¢ ¢hariry durin¥ Ihe year ¢xpr¢s$¢d as full lime ¢quival¢nis w&$ as follows.. 2024 2023 Full lime . san¢iuary' Part liine- chariiy shop No employee rtceived eniolumenis of mort Ihan £60.000 during the year. 12 Auditors. remuntr*tion 21124 2023 Audil of the financial slalements 6.300 6.000 13 Tfixxlion The chaTii> is a re815tered charity and 15 therefore cxcmpt from taxition. Pa8e 25

The Rhodes Minnis Ca¢ Sanctuary Noles to the Financi31 Statements for the Year EDded 31 December 2024 (continued) 14 TAngible fixed 955etS Frtebold & lotsg l*$tbold Ct hollsu #Dd property run5 Fixiurts #Dd tquipm¢n¢ Motor vehitles TotAI Cost Al l January 2024 Addition5 282.121 20.170 426.170 4.188 55.154 17.247 12,600 776.045 41.605 At .7 l Dcrember 2024 302.291 430.358 72.401 12.600 817.650 Depreci#ilon Ai l Jthuary 2024 Charge for Ihe year 11)6.560 4.497 274,366 17.137 32,308 2.490 10,352 562 423.586 24,686 At 31 tk¢ember 2024 111.057 291.503 34.798 10.914 448.272 Ntt book v•lue At 31 December 2024 191.234 138.855 37.603 1.686 369,178 Ai 31 December 2023 175.561 151.804 22.846 2.248 352.459 Incliided in thc cosi of freehold and long leasehold property is freehold18nd of£70.710 (2019 - £70.7101 which 15 not deprecialed. Freehold property include5 Stathwailc which was arquired from ihe of lh¢ lai¢ Mrs V.J.Huihwaile. The property was introduced at the trustees valuation of £125.000 in the financial S¢&iem¢nts for Ihe year enda 31 $1 December 1996. Page 26

The Rhodes Minnis Cat Sanctuary Note5 to the Financial Statements (or the Year Ended 31 Dtcember 2024 (continued) 15 Fixed $$et investmeThts 2024 2023 (hh¢r inv¢stmeni$ 2.374,970 2,275,726 O¢htr invslment$ Lis¢ed Ini'e51mtnts Ilnlisted inl'estmenls Toi*l Cost or Valu•tion At l January 2024 Revaluaiion Additions 2.275.724 89.244 10.000 2.278.726 89.244 10,000 At 31 Decembcr 2024 2,J74.968 2.374,970 Nei book vxlue Al 31 Deeember 2024 2.374.968 2.374,970 Ai 31 tkcember 2023 2.275.724 2.275.726 16 Siock 2024 2023 Stock5 8.802 6.3W 17 Debtoys 2024 2023 Prepaymenls Accrued income other debtor5 9.011 37.812 4.867 8.228 17.142 8.396 51,690 33,760 18 Current ass￿ investments 2024 2023 Cash d¢posiis 1.442.619 1.435.000 Pagc 27

The Rhodes MinDis Cat Sgn¢tuary Note5 to the Financi81 Statements for ihe Year Ended 31 December 2024 (continued) 19 Crtdiiors: mounts fllith# dut within otst y￿r 2024 2023 Trade Creditors O¢heT laxation and social security Oiher CTeditor5 Accn]a15 459 2.136 510 17.852 194 2.409 887 12.291 20.957 15.781 20 Contingent S5ets As al 3 l Dec¢mber 2024. th¢ ch¥riry had be¢n n￿lfIed of four12023 - four) l¢gocie5 ihe total value of wthÉch is uncertain as the final ¢siaie a¢¢ouni$ or final di$iribuiion$ h•v¢ noi been prepared for all le8acies. with the execulor of som¢ estolts awailin¥ Confirnbaiion of oiher rlhims on ihe esiiie. The ioial V￿￿¢ of ihe expe¢ied )st year.end le¥acy income not a¢¢rued is estimaied ai £245.000 I202.1- £128.0001. The limin￿ of ihe receipis is also uncertain. As at the datt of 5i8n otT. ￿ further infomiation hwj been rcccived and so these lexicics have nol been accrued.. 21 Funds Other rtttsgni$¢d Bgln¢e It 31 t)t¢tmbtr 2024 B14n¢e 1 I Jinuxry 21124 Resovr¢es txptnded reSOUTce5 Unre51Tieied funds General 4.475.082 506.493 1337.007 89.244 4.711.812 Other recognised %41n51{1055esl Bilanee it 31 Dectrnber 2023 Bglgnee At I Jxnu*ry 2023 Intoming rtsources Resources expended Unrestritted funds General 4.150.424 471.008 164.752 4.475.082 Page 28

The Rhodes Minnis Ca¢ Sanctuary Lyotes to the Financial Slatements for the Yegr Ended 31 December 2024 (continued) 22 Analy515 of nel a55els bttween funds Unrestriettd runds C¢nerg1 TotAI funds gt JI December 2024 Tangible fixed asse15 Fixed assel investments Currenl assets Cu￿ent liabilities 369.378 2.374.970 2.010.421 120.9571 369.378 2..174.970 2,010.421 120.9571 Total net asse15 4.7.1.1.812 Ilnr¢s¢ri¢ied Toiil funds at 31 Decemhtr 2023 G¢ntrl Tangible fixed asseis Fix¢d assei invesim¢nls C'urTeni as5¢15 Curr¢t)I liabilities 35?.459 2.275.726 1.862.678 352.459 2.275.726 1.862.678 Total net asse15 4.475.082 4.471.082 23 An#ly$is of nei At31 AI I JA Trury 2024 December C%sh flows 2024 Cash ai bank and in hand C'urr¢ni asset invesimenis 387.522 1.435.000 19.788 7.619 507.310 1,442,619 Nei debi 1.822.522 127.407 1.949,929 The charity had no borrowings or debi obligèiions * the financial y¢ar•end. 24 Penslon #nd oiher $¢htm¢s Defined contTibution ptnsioTh scheme The ¢harity operoies a defined conlribution pension scheme. The pension cosi char8e for the year represents ¢on¢ribuiions pa)'abl¢ by ihe charity 10 the scheme and aMou￿ed io £i,20812023. £3.4241. Page 29

The Rhodes Minnis Cat Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 15 RelAted party trADsartioths During ihe year the Charity made the followin8 related party Irdnsactions= Segthwaite BoArding CAtt¢ry Limiied Two of the Trustees of the Charity and of ihe Dire¢ioTS of Se¥thwaiie Boarding CaiieT)' Limilcd Currently hold the entire share capi101 of £100 in Seaihivaite BoaTdin8 Cattery. Liniited. a company incoTporaled ir5 England ond Wal¢$. Thr C.ompdny out a iywding cattery I￿sInesS on the Chjriry's premises. 2nd 811 of Ihe Company's profits are covenanted to the Charity. The company is eharged by lh¢ Chality. lor feed Muffs. lelephone. iilililies. in$urnnce. printing and p051a8e during the y¢ar ioiallirJ¥ £21.60912023 £16.9941. lio rent 15 char8cd for Ihe us¢ of ihe premises owned by the ¢hariN as all profiis are ¢ovenanied 10 the ¢harity. The comphny recharged thc Charity for part of their staff ￿8¢s. b￿kkeePIng and utiltii¢s during the year £35.39912023- £29.6211. Al the balance she¢t dale ihe amouni due from st￿hWalle Boarding Canery Limiied was £4,868 12023 £8.3971. There is no inieresi ¢hrged on Ihe balance due and no tenns for repayment. Pag¢ 30

The Rhodes Minnis Ca¢ Sanctuar), Detailed Siatement of Financial Actii'ities lor the Year Ended 31 December 2024 Tot￿1 2024 Tol¥l 2023 Income and Endowrnents from.. Donaii()ns and lega¢i¢$1oDalysed below) Oiher trading a¢iiviiies lartal)'s¢d beloMI Invesimenl income lanalysed below) 312.613 35,929 157.951 317.167 36,216 117.625 Toial in¢om¢ 471.008 Eipenditurt on,. Raising funds lanalysed below) ChariiALbl¢ 4LCliViii¢S lanal>'sed below) 121,5291 1315.4781 1291.4911 Total expcndilure Gain5111055csI on inve$thient assds lanalysed below) 1337.007 89.244 164,752 income 258.730 324.658 Nei movemenl in fund5 258.730 324.658 Re¢on¢iliation of funds Toial funds broughi forward 4.475.082 4,150.424 Total fund5 carried forward 4.73.1.812 4,475.082 Thi5 pag¢ do¢$ not fomi part of lh¢ staiuiory finat)¢ial ￿al￿ents. Pageil

The Rhodes ivlinnis Cat SgDCtuary Detailed Statement of Financial Aetivities for the Year Ended 31 December 2024 (eontinued) Tot1 21124 Totsl 2023 Donoiions legocies Donations, 5w>nsorships and subscripiions L¢ga¢i¢s 97.539 215.074 90.616 226.551 312,613 317.167 Oiher Aclivities Fundraising evenls Shop income 11.733 24.196 8,717 27.499 36,216 Invttimehi lfvrome Dividends Interesl received 69.447 88,504 68.048 49,577 157.951 117.625 New51ettcr and publicaiion5 Feedstuffs and consumables Wa8e5 Maintenance Light 8nd heal Insurance Telephone Depreciation- shop Merchant fec5 12.6381 13.5921 {11.0461 16171 2.5961 12.9541 110.2281 1605 11.6491 1435 13401 16091 15551 18251 16091 176 121,5291 Chrtioble qciivliles Wages Employcr5 Nl Emplo)'er5 p¢n5ion contribution$ Rates and water Insurance Light and heat Telephone Po$¢ag¢. stationcry and solh¥arc Repai￿ and renewa15 Fecdstuffs and consumables Veterinary c0515 Trdvel and motor ¢xp¢nses Sundry expenses 137.8461 14.2611 13.2081 13.1471 16.8901 {11,9971 13,2531 {126.1651 3.8931 13.4241 13,5921 14,1081 110.1631 11.6331 Ji 11.3861 18.5551 {18.9781 {66.5491 11.7301 19871 This page ¢kn5 not forni part of the slaiutory flnancial statements. Page )2 1.5681 120.283 122,6301 147.5971 1.302} {810}

The Rhimles Minnis Cat Sanctuary Detailed Statement ol FiDaneial Actii'ities for ihe Year Ended 31 December 2024 (continued) Toil 2024 Ttht81 2023 Bank Charges and interest paid Depreciation- freehold Property Depreciaiion- cal houses and rurbs Deprecio1ion- fixiures and e4uipm¢ni tkpT¢ciaiion- motor vehi¢l¢s Audiiois, remun¢raiion A¢¢ountan¢)' fe¢$ Bookkeepins and administration Legal fees 11661 13.888 13.6191 116.9671 12,4401 17501 16.0001 10.7001 {7,8171 2.4901 1562 16.iOO 16.3001 17.9831 11.8651 1.115.4781 1291.4911 iQl&ts (li)￿5} invesinwnl tlxfeis gainsllloss¢sl on inveslmen15 89.244 164.752 Thi5 page does noi forni pan of the staiuiory financial siaiements. Page 33