arlty re9lstrntkn number.. 262245 THE RHODES MINNIS CAT SANCTUARY TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 resford5 Chartered Certlfled A￿untsnts L-2 Rhodlum Polnt Splndle Close Hawkinge, Folkestone Kent CT18 The Rhode• Minnis Cat Sanrtuary Cont¢nts Referen￿ and AdmInl5tra￿ve t)etslls Trwstees. Repcrt Independent A￿lItor'S Rèport Statement Df Flnanclal Activities ststement of Flnanclal Posfclon ststement of Cash FIDw$ io Note5 to the Statement of Cash Hows li Note5 to the Financial Statements 12-20 The followlng pa9es do Dot form part of the statutory èctounts: Dètalled Stat•nent of Flnanclal Attfvltles 21-22 The Rhode$ Minnis Cat Sanctuary Reference and Administrative Detslls For The Year Ended 31 December 2025 Mr C Williarnson Mr C Russell Mrs D Thompson Ms D Colam Mr M Whlbley Mrs D Taylor Ch•rlty Number 262245 Pvlndpal Address Seathwaite Green Lane Rhodes Mlnnts Canterbury Kent 46XV Ber&sfords Chartered Certlfled Accountsnts 1-2 Rhodlum Polrbt Splndle C105e Hawklnge. Folkestone Kent CT18 7TQ Pa9e I Th• Rhodw Minn1$ Cat Sanctuary Trustees, Report For The Year Ended 31 Décémber 2025 The trustee5 present their re￿rt and the financial 51ztements for the year ended 31 Detember 2025. ObJ•Ltlv•s and Actlvltl•s Alm$ wnd Qbjortlv The objects of the charty are to provKle o sanctuary for unwanted cats Jnd kttten$, to provlde homes for them and t p¥form any other work the object of v4hlch ￿ to ensure humane conduLt towards, and treatment of, cats and kfitens. The obJect5 atcord wlth the tltfinition cf charitable purposes In the Charitiw Act 2011 belng for the Bthiancement of aninal welfare and 5UPPOrt of peopk who are no longer able to care for thelr pets. The maln focus Df our actlvlUe5 contlnue5 to be that of en5urfng we provlde 3 r•homin9 Centre and sanctuary lor the cats afid kltten5, whkh thelr owner5 are unable to care for, and for those which are brought to us by other agencles, or by members of the publlc a5 Strdy5. We are the largest rescue orgaThisation catérlng for cats onw In East and South Kent and we a￿ wllling to take cats of any age or conditlon. No cat Is ever put to sleep unless the vets advLse thot he or she no longer enjoys any pro$pert of a wsonabte qualty of Ilfe. ObJectlv•& strat•9les and aL*lvlll•# The sanctuory ures for up to 200 cats and kittens at any one t1￿￿. There are three Separate enclosures, the flrst Iccated behlnd the bungalow and comprislng the rehomlng centre with 31 recepUon pens rornmunal areas accommodatlny cats sults￿e for rehoming. Across the on Lon9 liece Field is the sanctuary known as Ma9Pte Ho￿$t which accommodates up to 60 cats whlch by reason of thelr temperaments are unhomeable and wlll live out their live5 herè. A third enclosure accommodatss those cars whlch have tested pO$￿e frjr FIV (Fellne Immvnodeflclency Vlrusl and could homed, but only where they have no contact wlth other cats. Everythlng & done to malntaln an environment Where all the cats wlll have stlmulation, an attive outiloor lrfe arKI contact wlth staff and vlsltors. A vete￿nary surgeon vts￿ the sanctuary once a week to check r￿￿ arrlvais and attend to cases which (lo not requlre Immedlate treatsnent. In normal itmes the sanctuary Is open to v4sltors wlthout w6or appofjntment from loam to Ipm and 2pm to 4pm seven days a w•d¢ extept over Chrtsbnas and New Year. Publ1¢ Benefft The trustees confirm that they have complled the requ1￿n￿nts of Sectton 17 of the CharIt￿5 Act 2011 to have due gard to the a)arty Commlssions guldance on publlc benefit. A¢hlevement$ ¥nd P¢rforni•n¢e Main Achievements Durirvj the year the chèrlly took In 361 cats and rehomed 332, the latter figu*e including kittens born wlth us. The rehomlng total was up 17% on the pre¥lous year. Revenue from the Boardlng Cètterytr sbtswn in the actounts for our Trndlng Svbsidiary. Seathwalte 8oardlng Cattery Ltd ac¢ounts was E67.41712024- £70,555) a decrease of 4.4%. We have had to Incwse the tx)arding fees by IO% to £11 per day per cat Sn light of addttloTral eneryy costs. At that ffigure we remain very tt*mpeVtlve in OUT area. Donatlons from supports. members, sponsors, owners leavlng wlth cats wlth us and adopters totslled £119,044 {2024. E97,539}. Revenue ftom our Open Day, Ch￿stmaS Fabr and qulz nlghts totalled £11,381 12024- £11,733), OFen Day havong been badly allethd by bad weather. Ta￿n95 from our Charlty shop In Folke5t¢ne have been affected by major r￿d works in the area and Scaffoldlng on the t•ulldlng to fadllt8te ￿paIrS. Durfng the year we have had to COnt￿bUte £5,297 toward5 the cost of work5 to thé rwf of the building. We are very pleased to have established è rewardlng relatlortshlp wlth Hawklngè Veterlnary Suryery, one of whose staff vlslt the sanctuary every week and works dosely wlth Manageress Cla1￿ Jell. Thls serviee is essential to ¢)tsr work as so many of the cats brought to us requlre immedkte attentlon and treatment before they can be rehorned. We have continued our prognmme of Improvements to the tattery premises. We have relurblshed the Cavs ktthen ￿th new workable wall surfaces, cupboard units. shelvlng and sinks. We have replanned and refurbished our offKe wilh new fumiture and fftdngs. We have replaced the front fence. CCFV Is now Instslkd In the shop. We have taken tsn an addititsnal staff member so that we can devote more time to cat care In the face of Increaslng admInIstra￿ve burden Imposed on u5. We now provlde 5 f￿l-tIr￿ aThd 5 partvtim jobs. cO￿￿NuED Pag¢ 2 Tho Rhodos Minnis Cat Sanctuary Trust¢¢$' Report (continued) For The Ye•r Ended 31 December 2025 M•iTh Ath1V￿rnents- contlnued Overall, we tèn report a very Sa￿$factOry year In what COn￿n￿e$ to bè thallenging times for srrtall enterprises and charlties. Our 51rength comes from our devoted staff the majority cf whom have served the Char￿ for most of their worklng lives. and our byal band of Supp￿ who are always welcome to come and see what we do. We are proud of our ￿1￿ n￿kIll pollcy whlch enables us to flnd new homes for cats of advance¢J ages, many of them brought to LS after elderfy ownets have dled or oone Into care. We are also one of the few santtuarl& wllling tts provlde pemanent èccc*)Ynedakn and the posslblllty of rehomlng for FIV positwe Cats. These advantsges are refletted by all the plfts we recelve at the sanctuary and the shopj and by the significant number of people who ch005e to benefft the sanctuary In their wills. n*n¢i*l R•viaw The bèck9round to the reserves policy is: (figure5 Stated bebw Indude SeathY4èlte Boarding Cattery Ltd) 81 The sanrtuary is entirely depent1ent tsn the pald workforee numbering eKJht at present. The ure ol up to 200 homeless cats and up to 80 boarder5 in the summer requires a staff of five cat caru5 to cover a seven day week. In addltion the 5anrtuary needs the servlces of a maintenaKe handymanlgardener and part tlme shop rnanagers. ès well as outslde help In maSntslnlng the extenslve bulldSng5 and other Installatlons on the ￿mIseS. bl The annual wage bill. Induding penslon contdbuUons, whlch wlll contlnue to rlse In the future, curreTrdy totsls £217,000 p.a. and the sanrtuary now costs in excess rf £357.000 p.a, In all to run. Regular donatlons, fund rdlslnglsponsorship5. boardlng cattery and shop Income only cover 62% of outgolngs. The santtuary has been fortunate In recelvlng legacles totalling £146,625 in the year under review. and Interest on our rtsetves has rtsen for the time belng with Increases In nterest rdtes. At the same tlme however, stsff, feed and veterfnary costs and utlllty bllls a￿ Increasing at greater rates. Smèller eharibes do not have the resources to tompete with the laryer players in fund raising campaigns. Legacy inc￿ne 15 also likely to decline as PEople Ilve longer, require mtsre support In old age or have to go into Ca￿ ￿ducIng their captsl. ) Chority lund raLsing in now hlghly cl￿peti￿Ve. Our Irmited staff and volunteer ft•ree tan only nin two malor lund raksers every year, supplemented by qulz nlghts oryanlsed In-house. We prefer to rely on our own effort5 rather than Irn￿rt outside attractions which can be c05tly. IThcome from the boarding cattery ￿ static and we do not feel an increase in charyes Is justifi.ed. Occupancy is generalty below 50%. Many people travel less and find friends and nepJhbour5 willing to Icok after their cats whlle they are away. Our shop gives us publicity and a p￿SenCe In our home town but we have competitlon for worthwhlle gifted st¢xk. The Income remaSns small. and we currently have to find a subStan￿al contAbutbn for repalrs to the outdatsd sh)red bu1￿1n9 of whlch the shop forms part. d} Pressures on our small stsff are Ir￿reasIng all the tlme. New regulations d￿and record keeplng. Many routlne procedures and busSness transactlons now have to be done online whlch Is often more tlme consumlng. Llmitatlons on the avallatlllty of veterlnary servlces Is another Issue. The Trust￿ envlsage that the thartty wlll need another palr of hands In the Dear future. e} Our bulldlrfjs and facIll￿eS were the subject of major Improvements 25 years ago. A further progt7mme of repalrs and Maintenan￿ is now wssary. We have Installed a new shower and washroom and new Insulatlon In the loft of the bungalow. A replannef1 ènd refitted offlce and a major makeover of the eats ktthen are pLinned for the eomlng year. Trls projected expenditure Is Ilkely to reach a fivtrfigure sum. n Wage$ wlll contlnue tt+ rfse followlng the Implementstlon of the r*ew mlnlmum wage. Veterls)ary costs are IncreaslThg every ye8r. Lighting and heating cost5 have decre85ed by 24%. Our activitie5 generate a considerable amovnt of waste and disposal costs increase year by year. g} In the Ilght of these factors the tr￿tee$ conslder the present tash Inveslment reseNes. representlng apptyjxlmately 13 years Out9￿n95, Dece5sary to safeguard the sanctuary'$ futur8. At pre5?nt 39% of those reserw a￿ h8ld in cash deptssts a￿161% in funds managed specifically for charltles and In equbfje5 derlved from previous beouests. Thè tr￿tee$ will contlnye to opt for a very low rLsk Investment 5tRtegy. Pdg8 3 The Rhodes Minni• Cat Sanctuary Trust¢¢s' Report (continued} For Th¢ Y¢ar Énded 31 December 2025 Putw• Developments Alm$ and key obJ•rtiv•* for fknturt pèriod# We shall continue our turrent proarnmme of Improvements and renewals to our premtse5. For the current year thls wlll be to reseal the floors of first the boarding per￿, la requirement by the licenslng authorfty) and then thosÈ of the rehoming sanctuary. We shall replace the plastic panels of the sides of the bogrdlmg pens whlch are bett>ming britt￿. The wooden dadding of magp￿ HOL￿e, home to the hard-to-htsme colony. wlll be replaced with cemtrt dadding boards, slmllar to those on the cat's kltchen and klttery. The'Huthwalte Hou5•" $helter in the maln sanctuary wlll a&0 be reclad In the sarne way. Stèff member ElSse Marchant is ts￿n9 the lead in updatlng our webslte, Fathook page ad publicty material in a more vlsually attrartlve aThd appealln9 format to Increase Its drculailon. stru¢tur•, Go¥•m•n¢• •nd M•n•o•m•rt Qov•rnln9 DvJcurn•nt The charity is 9overned by its g¢)¥emln9 documents, a deed c* trust dated 3rd March 1971. The tharity was incorporated under the provisions of section 52-55 of the Charities Ad 1993 by order of the commi55ioners datsd 13th May 1997. Tru*t•• S•l•ctlon M•thod6 The trustees are appolntsd by resoltrtlon of the exis¥ng twstee t#Jdy. In4fv¢tlon •nd Tralnlng of Twrteeo l of the trustees are famlliar with the prathcal work of the charfty. New trustees are given a bask Induthon to the charRy covetlng key a￿8$ of flnanclal management and fundralslng alC￿g with their d￿tieS as a trustee. Oryanl••tlon•l Structur• Ttr￿e are currently 6 trustees. The current board cornprfse5 Mr Christopher WilliatnS￿. Chair. Ms Deborah Colam, Deputy Chalr. Mr Chrlsiopher Russell. Mrs Dlana Taylor, Mrs Dlane Thcffipson and Mr Mlchael Whlbley. One or m(*e gf the frustees vlslts the premlses on at least days a week. Trustee meeungs are hek1 four ￿Me$ a year. The day to day management Is In the hands of M155 Cloire Jell, 9eneral manager. She Ilves In the bungalow at Seathwalte wlth her aunt Miss Trcey Jell, meetSng the Ilcence requlrements for a constant ￿SIden11a1 r￿esen￿ on the slte. Mlss Tracey Jell was fomerty co mana9er and has been re-employed as 5enlor cattery worker. There are lour further full tlme employees a$5bted by regular volunteers. The bookkeeping and payroll a￿ now managed by Beresfords and C-Bas. The $pon$orship scheme for resldent cats ts èdmlnL8tered house by sanrtuary siaff. A boardlng cattery busine55 is also run on the premises at Seathwalte, all pmffts frcffl whlch are covenanted to support the sanctLtary. It Is operated through a separate tradlng comparyi Seathwalte Boart11ng Cattery Ltd {CompaTry Reg15tratlon No. 03423596}. The premlses are 1Scensed under the Anlmal Breeding and Boarding Esiablishments Ad by Folkestone and Nythe DIst￿cl Councll t¢ board 70 cats, and there are at present 32 slngle and 20 double and t￿ble pens, eath v4ith Indlvlduèl chalets. The Dlrettors and Shareholders of the Loardlng cattery cornpany are now.. Mr Christopher Russell, Tru$t•*. who is also the secretary of the company and Mtss Clalre Jell. Genet71 Manager. The attivltles of the boardlng cattery are not Induded In the actounts of the charlty. The charfty a150 runs a charfty Shop selllng prfmarfly donated goods under the tradlng name of The Cat tsasket at 16A che￿tOn Hace, Folkestone. The shop rnanage￿ are Mrs Jennifer thmpbell Mrs Susan Peake who each work I V2 days a week and are a$slsted by a rots of voluntsry helpers. All profits from the shop go to the tharlty. Dudng the year a bss of EI,B40 was made (2024- £4.725 profit} Ri•k m•Mgwii•nt The trustee5 have a duty to identify and rev￿￿ the risks to whith the Is expos&l and to ensure approprkite contrtls are In pla￿ to provlde reasonable assurarKe agalnst fraud or error. The trustees have undertaken a review of the major risks to whlch the charSty Is exposed and this has been communicated to the charSty's Snsurers, The trustees consSder that flnanclal rlsks art slkjht given the charlty's Investment Policy. A trustee In$uraTr￿ Indemnlty policy Is In force. ..CONTINUED Page 4 The Rhodes Mlnnls Cat Sanctuary Trustees. Report (continued) For The Year El￿ed 31 December 2025 Ri*k man•yment- omttinued Adequats pvbllc Ilabllity employers Insurances are malntsined. The trustees are aware of the iThe￿tsble rosks posed by allowlng the publlc free access to the sanetuary. However, they regaril that as an essent￿1 element of thelr rehomlng pol because only by seelng and reLatyn9 to Indlvldual cats are potential adopters to choose the eat they would Ilke to tèk* Into thelr home. Stat•n•nt of Tru•tw' R•8ponslbllltl•s The trustees are responslble for preparing the Trustees. Report and the fin•ncial statements In attordance wlth applitable law and Unlted Klngdom Accountlr4J Stsndards (Unlted Kin9dom Generally Accepted AccountSn9 Practlcel. The law applicable to charitse5 In England aThd Wales requ11￿ the trustees to prepare flnarKlal statements for each finanaal year whlch gwe a true and falr vlew of the stste of affairs of the charty and of the Incomlng resour￿ and appllcatSon of r*sources of the charlty for that period. In pr*parin9 the flnanElal statements the trwstees a￿ wuired to." • sélett suitsble accounting poliaes and then apply thwn cor6lstently: • obsetve the methods and princlples In the Charity SORP- make judgments and accounting estirnates thot are reasonable and pruijent,. a pffjpaffj the finan081 statements on the 9olng concern basis unless fft is Inappropriate to prnsume that the charity wlll cOn￿n￿e In buslness. The tru5tee5 are re5pon5ible for keeprng adequate accounting record5 whlch disdose wrch reasonable acruracy at anytimè the ftnancial position of the charity and to enable them to eThsure that the accounts compty with the Charitie5 Act 2011, the charl￿e5 (Accounts and Reports) Regulatlons 2008 and the provlslons of the trust deed. They are also responslble for safeguarding the assets of the charity and hence for taklng reasonable steps for the preventlon and detection of frdud and other Irregvljrltyes. The trustees are re5ponslble for the malntenance and Integrfty of the corporate and ftnanclal Informatknn Included on the charlty's webslte. LeglslaOon In the UnY(ed Klngdom governlng the preparat5on and dlssemlnatyon of financlal statements may drffer fr ation in other juristlidions. stee re rt wa5 approved by the board of trustees and slgned on Its F￿half bv: Mr C Williamson Mr C Ru55ell Trustée Tru$t88 2910612026 Page 5 Independent Audltor's Report to the Members of The Rhodes Mlnnis Cat Sanctuary OponloTr We have audlted the ftnanclal statements of The Rhodes Minnps Cat Sanctuary {the"thanV) for the year ended 31 De￿ber 2025 whlch comprise the Statement of Rnandal Activities {lThcludlng Income and Expendlture Actountl, Statement ot nancial P0S￿on, Ststement of Cash Flows and the related note5, including a summary of slgnlncant Kcountlng policies. The flnanclal reportlng frnrnework that has been applled In thelr prepar4lJon Is appll¢aWe law and Unlted Klngdom Accounting Standards (United Kin9dom Generally Accepted knounting Prackncel, indudln9 FAS 102 The Flnanclal Reportlng Standard appli(•ble in thè VK and Rtpubllc of Ireland". In our opink*n thè financial statements.. glve a true and falr vlew of the state of the charfty's affalts a$ at 31 Decemter 2025 and of ts incorning resources and appllcatlon of resour¢es, for the year then ended; have ￿eTr proptrly prepared In attordaThce wlth Vnlted Kingdom Generaly Accepted Accountlng Prartlce; and have been prepared In accordance with the requirements of the tharibes Att 2011. hr Oplnlon We condutted our oudit in accordance with Intematlonal Stsndards on Aud￿Ing (UK) (Iys IUK)) and aptAlcable Lqw. Our respon5ibllMes uTrJer those standards are further destribed In the Audltor's responsTrbilities for the audit of the financlal statements sertlon of our report. We ?re Independent of the charlty In accordance wlth the ethlcal requlrernents that a relevant to our a(￿j1¢ of the financlal staterr*nts In the UK, Indudlng the FRC'S Ethlcal Stsndard, and we have fulfilkd our other ethical responslblllyes In accordance with these reoulrements. We belleve thot the audlt evldente wè have obtained Is sufficlent and appropriate to provlde & ba$1$ for our opinlon. C•h¢luAion• R•l•tlng to fjoiny Conc*rn In auditing the financlal statements, we have concluded that the trustees, of the golng concern basls of accoun￿￿ In the prÈpèratlon of the finandal statements Is appropriate. Based on the work we have perforned. we have not Identlfied any rnatsrlal uncertalrtles relaung to events or CondI￿On$ that, Individually or collertlvely, may cast s￿j￿ifiCant doubt on the charlty's ability to contlnue as a golng contrrn for 3 perlod of at least 12 months from vjhen the flnanclal statements are authtsrised for Issue. Our res￿nSIbIlitieS and the re5pon5its"litie5 of the trustees wlth respect to golng corKern are descrlbed In the relevant sedons of thos report. The other Inf0M￿tIOn comprlses the Inf0m￿tIon included In the annu31 report, other than the finantial statements aAd our audltoffs report thereon. The tru5tee5 are re5ponsiblo for the other Informatlon cortained wf(hin the annual rew)rt. Our O￿n￿on on the flnanclal staternents does not cover the other infomation and we do not express any form of assurance concluslon thereon. In connectlon wlth our audlt of the flnancial sratements. OL*r resp)nsibility is to read the other information and, In dolng so, tonslder whether the other informatioTh is materlally Incotlslstent the flnanclal statements or our knowledge tsbtsined in the audit or otherwlse appear5 to be materially m¢sstated. If we Idenfjfy such materfal Inconslstencles or appa￿￿t material misstatements, we are Wul￿d to determine whether this glves rlse to a material mi5ststement In the financial 5tstements themselves. If, bosed tsn the work we have performed, we conclude that there 6 a material rnlsstatement of th[5 Other Informatlon, we are reoUl￿d to repcrt that fact. We have rthing to report in this re98rd. M•ttws on Whlch W• Ar• R•4uir•d to R•port by Exf•ption We have nothin9 to report in respect of the following matters in rdat¥)n to whth the Charfties (Accounts and Reports) RegulatKJns 2008 require us to report to you ff. in our opinTon'. the iTrfomiatyon given in the Trustees. Report is Incon$lstent in any materhl respert wlth the flnandal statsments: or suttklent accountlng records have not been kept,. or the financlal statements are not In agreement Y4ith the aCcoun￿ng record5 or returrfj,. or we have not rKelved all the Informatlon and explanatsons we requlre for our aud Pagè 6 Indepond•nt Auditor's R•port (contlnued) to the Members of The Rhod￿ Mlnnls Cat Sanctuary R￿P￿SibIlItIe1 of TnMt•e* As explalned more fully In the Trustées. Respons1￿liOtS Statement set out on page 2-5, the trustees are responslble for the preparation of the finar￿la1 ststements and for ￿Ing satlsfied that they give a true and fair view, and for such internal control as the trustees determSne Is necessary to enable the preparatlon of flnanclal statements Ihat are free from Mate￿al mlsstatemenL whether t1ue to fraud or error. In pre￿rITrg the financkql ststements, the trustees are responslble for assesslng the charity's obility to contlnue a5 a going COnlErn, di5c1051ngi a5 applicable, matters related to going concern and using the going Con￿rn bas55 of accounting unless the trustees ef£her Intend to Ilqulthte the chartty or to ceo5e opernilons, or have no realIs￿¢ altematlve but to do so. Audftor's R•spon6lbllltleB for the Audlt of th• Flnanclal Statwn•nts We have been appolnted 85 budthr under secuon 145 of the Charltles kt 2011 aNI rewrt In accordan￿ wlth the Art and relevant regulatlorts rnade or havlng effert thereunder. Our obJectfve5 are to Dbtain reas(￿oble assurar¢ce about whether the financlal statsments as a whde are free from materfal Misstatement, wheiher due to fraud or error, and to Issue an audthrfs report that Includes our oplnlon. Reasonable assuran a hlgh level of a5svrdn￿, but Is not a guarantee that an audit conducted in accordance wlth ISAS (UK) wlll always detect a material misststement when it exists. Missiatements eaTh ?rise from fraud or error and are considèred material rf. individually or In the aggre9ate, they eould reasonably be expected to influence the econ¢)mlc declskjns of users tsken on the ba￿$ of these flnanci81 ststements. The extent to wh¢h our pr￿aure$ are capab￿ of d•te¢tiTh9 irwularltles. IKludlng fr￿￿￿ is detailed below.. Revlewlng finandal statement dlsck)sures and tesung to supportlng documentatlon to assess comwiance wlth appllcable laws and regulatlons; Eryulry of company employees In accounts and compllance functbns to Idenilfy Instance5 of nOn￿M￿lIanCe wlth laws and regulat￿nS,. Ewuiry of management around potentral litig&tion and dalms,. Audttlng the risk of rnanagement overrlde of controls, induding through testing journal entries and s)ther adjustment$ for approprLiteness, and evaluatlng the buslness ratlonale of $19nlfieant tran$8thons outslde the nomial course of bwlness. A further description of our re$ponsibilitie5 ft>r the audit of the finantial statements Is located on the Flnandal ReportlThg Courteil'$ website www.frc.ory.uv8ud1tors￿$pQnsibIllkn'es. Thls des¢￿ptIOn ¢ornis part of our auditor's report. Vs• Of Our R•port This roPQrt 15 matlo Solely to the charity's trustees, as a bodyi in accordance wlth Part 4 of the Charities (Accounts and Reports) RegU￿￿OnS 2008. Our audlt work ha$ been undertaken so that we mvjht state to the charity's trustees those matters that we a￿ requI￿d to state to them in an audito￿$ report and for no other purpose. To the fullest extent permlited by law, wè do not accept or assume re5ponslbllity to anyone other than the chadty and the char6ty'5 trustees as a body. for our audit work, for this report, or for the opinions we have fomied. Indle FCCA Iswkjr Ststutory Audknr) For and on behalf of Beresfords, tutory Audtsr 2910W2026 Mr P l Hlndie FCCA {Senlor Statutory Auditor) For and on behaw of Bere5fords, Ststutory Auditor 15 eligible for appointment as audltor of the tharty by vlrtue of its ellglbllity for appointment as auditor of a ccmpany under Section 1212 of the Companies Act 2006. Page 7 The Rhodes Mlnnis Cat Sanrtuary Statement of Financial Actlvltles For The Year Ended 31 December 2025 2025 2024 fund* IMCOME AND EMI>OWMEirfs FROM: Donatlorffj and legacles Olher tradlng aCt￿ltIes Investments 265,669 34,070 148.237 312.6L3 35,929 157,951 447,976 506,493 EXPEMDrnIRE Otl: Ralslng funds Charltable actfvltles.. The Rhodes Mlnnls Cat Sanctuory {26.817) 121,5291 1358.6801 1385,4971 1315,4781 1337,0071 INCOME BEFORE ZMVESTMENT GAINS 62,479 117.815 169,486 89,244 Net 9alns on investments I4￿I￿cOME 180.294 258,730 NET MOVEME14T IN FUNDS 180,294 258,730 RECONCIUATION OF FUNDS: Total funds brought f￿ard 4,733.812 4.475.082 TOTAL FUNDS CARIUED FORWARD 4.914,106 4.733,812 The ntkn on page$ 11 to 20 form part of these financial statements. Pa9e 8 The Rhodes Mlnnls Cat Sanctuary statement of Financlal Posltlon As At 31 December 2025 202S 2024 Unr*strlct•d Totsl lundi funds FIXED ASSETS TaThJible Assets 13 378,707 369,378 2,732,145 2,374,970 14 3,110,852 2,744.348 Stocks Debto Investments 11,466 8,802 66,469 51,690 899,791 1,442,619 849,978 507,310 16 17 Cash at bank and in hand 1,827,704 2.010,421 Credltor•: Amounts F*lling Du• Wlthin Om• Y••r 18 124,450) {20.957) NET CVRRENT ASSEfs (LIABILrrIES) 1,803,254 1.989,464 TQTAL ASSEfs LESS CURRENT LTABILETIIS 4,914.106 4.733.812 4,914,106 4,733,812 FUMDS OF THE CHARITY Unrestrlcted Funds 4.914,106 4,733,812 TOTAL FUNDS 4,914,106 4,733,812 On behalf of the board Mr C Williamsorb Mr C Russell Tr￿tee 2910612026 Trustee The notès on pa9e$ 11 to 20 fcTh part of these financial ststernents. Page 9 The Rhodes Mlnnis Cat Sanctu•ry Ststement of Cash Flows For The Year Ended 31 December 2025 2025 2024 14ot• #h flow¥ fr¢Mn oper•tlng •rtl¥ltl Net cash generated from operntK)ns Interest pald Llnrealised1gain5}Ilosses on Investn*nt assets RealL8ed (galnslllosses on Investrnent a55ets H.766 {36} (202.734} 84.919 110,472 {166} 189,244) Net cash (used In)19enernted from operating activitse5 {73,085} 21,062 Cash flows from Imi•*tlng artMtle• Purchase of tanglble assets Purthase of other fixed asset Investment$ Pr¢ceeds from dLsposal of other fixed asset Investments Purthase of ojrfent asset Investments Proceeds from d￿posal of current asset investments Intsrest recelved Dividend5 received {35,952} {2,190,000} 1,950,640 1200.000} 742,828 83,508 64.729 141,6051 iio,oooi 17,6191 86,504 69,447 Net cash genernted frt+m Investlng athvltles 415,753 98,727 IncreJ5e in cash aThJ (ash equlvalents Cash and cash equlvalents at be4innino of year 342.668 507,310 119,789 387,521 Cash and cash equlvèlents at end of year B49,97B 507,310 Page 10 The Rhodes Mlnnls Cat Sanctuary Notes to the Statement of Gish Flows For The Year Ended 31 December 2025 l. R•¢ondllation of in¢om• ts> ￿¥h g•n•r•tsd from op•r•tiofi• 2025 2024 P4et inttjmt Adjustments for.. Interest exptnse Income from Investmersts Depre(aatbn of tanglble asse Movements in W0￿1n9 capital.. Increase in stocks Increase In trdde ènd other debtors Increase in trdde and other creditors 180,294 258,730 36 1148.2371 26,623 L66 {157.9511 24,686 12,664} 114,7791 3,493 {2,4121 (17.924) 5.177 Net cash generated frcffl opeF3tions 44,766 110,4n 2. Cash and cash •qulvalon Cash and cash wjulvalents, as stated In the Statement of Cash Hows. relares to the folh)wlng Items In the Balance Sheet,. 202S 2024 Cash at bank and In hand 849,978 507.310 3. Analysls of dMng•s In n•t fvnds A*oti January 2025 Ca•h fl¢w A*at31 2025 Cash at bank and In hand 507,310 342,668 849,978 Page 11 The RIK•des Mlnnls Cat Sanrtuary Notes to the Financial Statements For The Year Ended 31 December 2025 l. G¢n•ral Inform•iion The Rhode5 MlnnKs Cat Sanctuary Is governed by Its governin9 documents, a deed of dated 3rd March 1971. The charity was Incorporated under the p￿slOn$ of sectlon 52-55 of the Chariues Att 1993 by order of the cixntnisslonets dated 13th May 1997. The charity is reglstered wlth the Cha￿ty Commission, regLsiered tharty number 262245. The prlncipal address Is Seèthwalte Green Lane, Rhodes Mlnnls. Canterjwry, Kent, cr4 6XU. 2. Aceountlng Polide• 2.1. of Prop4r4tlon of Flnandal Stat•m•nts The flnandal ststements havè been prepared In accordance wlth the Charities SORP (FRS 1021 'Accounting on¢J ReporUn9 by Cha￿￿es.. Statement of Récommended Prartte applicable to charifies preparing thelr accounts in aecordance wlth the nnanclal Reportlng Standard appllcable In the LIK and Repubtic of Irdand {FRS 1021 {effectlve I January 20191. Flnandal Repotting Standard 102 'Tre Flnanclal Reportln9 Standard appllcable In the UK and Republlt of Ireland. 8rtd the char￿e5 Act 2011. The cha￿ty Is a Public Benefft E￿￿tY as definaj by FRS 102. 2.2. Golnq Corl￿rn DI8d0￿re Tht tnjsrees have Thot IdeTrrified any matedal uncertainties relatsd to events or conditions th8t may cast slgnificant doubt about the charlty's abluty to contynue as a golng Concem. 2.3, Slgnlflant Judg*m•nts •nd •stlmHtIo I legacy glfts have an estirnatsd valL* which Is calculated based cn the inf¢miatlon avalkble. Estirnates are regularly updated based on Informatyon available at the tlme and alm to be as accurate as posSI￿e at all ￿Mes. Uncertainty is kept to a minlmum by recogThlslng legacle5 ￿ceIVable once probats has been granted and estste attounts have been finallsed or notlflcatlon of a d15trfbutlon has been recelved. At the year-end the￿ were Él,O(K) accrued legatit$ ￿CeiV9b1e {2024- £nil). 2.4. Fund A¢¢ountlng Vnrestrfcted fvnds can be used In accordance wlth the charltable objectives at the discrellon of the trustee5. 2.5. In￿mIng R•504 Voluntary Income Includlng donatKJns, olfts, leg￿leS and grants that provlde CO￿ fundlng or are of a generdl nature Is recognised when the charity has entitlement to the Income. It15 probable that the Income wlll be recelved and the amount can be measured wlth sufficlent reliabllity. 2.5.1 Donat10￿ and 1•9ad•s Oonations and legacies are reco9nised on a receivable basis when recelpt Is probable and the arn¢unt tan be rellably rneasured. Legacy grfts are recognlsed on a case by case basis followlng the grant of probate and estate acCo￿nts belng fina1158d or TWtific3tlon of the distributlon being receivoble. In the event that the gift is in the lorm of an asset other than cash or a flnanclal asset traded on a recognised stock exchange, recognition b subject to the Value of the glft belng reliably measurable wlth a degree of re05Dnable accuracy and ihe title to the asset having be transferred to the chartty 2.6. Donat•d Goods and S•rvlc In accordance wlth the Charitles SORP (FRS 1021. general voluThteer time is not reeognised and more information about thelr CQrtrfbut￿n 15 Included In thè Tr￿Stee$, ￿port The value of donated 9oods not sold at the year*nd are recogn15ed as Income wlthln other trddlng attlvMes. Income trorn the Sale of d￿atets•r• Trnde debtors are amounts due from custcfflèrs for merchandlse sold or serv1ts9 perfom)ed In the ordlnary tour$e of buslness. Trade debtors are recogn15￿ Initialty at the trnnsaction prfce. They arè sUbseqUen￿Y measured at amortlsed cost using the effectlve Interest meth£#l, less provision for Impalmient. A provislon for the Impalment of trade debtors is established when there Is objectlve evldence that the chadty wlll not be able to collect all amotsnts due accor¢lng to the orlglnal tern￿ of the ￿￿1VableS. Other debtors are recognlsed al the trdnsaction prlce. 3. Income from Don•tlons and L•g•cl 2025 2024 utY&*triCt￿ Unre#trlct•d funds funds Donations and glfts: Donatlons, spon50f5hlp5 and sub5cdptlor Legacy incorne 119,044 146.625 97.539 215,074 265,669 312,613 Pag8 14 The Rhodes Minnis Cat SaTrctuary Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 4. Incom• from Other Tradlng Athltl•s 2025 2024 funds Fundra￿Ing events Shop Inct¢ne 11,381 22,689 11.733 24.196 34,070 35,929 5. In¥wtsn•nt Incom• 2025 2024 Unrestricted Unrestrleted funds fund• Interest Investments DlvSOends from Investrnents 83.508 64,729 88,504 69N47 148,237 157.951 6. Net IncomellExpendltwe} The net Income is stated after charylngllcredltlng): 2025 2024 DeprecIa￿t)n of tsn9lbl• flxeL1 assets - owned 26,523 24,686 7, An•tysl• of Exp•ndltUM 2025 Support und•rt•k•n dir•¢tly (see not* 8} Total Raislng funds The Rhode5 Minni$ Cat Sanctuary 26.817 336,711 26,817 358.680 21,969 363,528 21,969 385.497 2024 Actlvltl•s undertaken dlr•ctlv Support Isee note 8) Total Raising fund5 The Rhodes Mlnnls tst &nrtuary 21,529 293,030 21,529 315,478 22.448 314,559 22,448 337.007 Pa9e 15 The Rhodes Minni$ Cat Sanctuary Notes to the Financlal Ststements (contlnued) For The Year Ended 31 December 2025 8. Support Costs 2025 Th• Rhod Mlnnls Cot S•nctuary fjovemance c05ts'. Avdlt tees AccountsrKy fees Legal fe eoDkkeeping and administrabon 6.60 5,400 96 9,873 21,969 Z024 Mlnnls C San¢tu*ry Goyemance c05ts'. Avdlt fees Accountsw fees Le9al fee5 Bookkeeplng and admlnlstradon 6,300 6.300 1,865 7,983 22,448 9. AudltsV8 Remunwatlon Remunerauon recelved by the thartty's auditors and thelr assoclates durfThJ the year was as ft*llDWS: 2025 2024 Audlt Ser¥it Audlt of compaThy￿ fSnaThcial stat￿￿ntS 6,600 6,300 Stsff costs were as follows.. 2025 2024 Wages and salaries Sotial seeurity Costs Other pensth)n costs 165,675 2,021 3,612 148.892 4,261 3,208 171.308 156,361 No eTr)F4oyees receiveil employee benefits {excludlng empbyer pension tostsl for thè reptsryng perl¢d of more than £60,0(NJ. ge16 The Rhodes Mlnnls Cat Sanrtuary Notes to the Flnanclal Ststements (contlnued) For The Year Ended 31 De¢ember 2025 11. Number of Employ••8 Average number of emF4oyees dvrfng the year was as follows: 2025 2024 Full time- sanctuary Part tlrnè- ¢harlty shop 12. Mov•m•nt fund# A*•ti J•nuary 202S Oth•r A¥at31 Expend1￿re r•¢•gnls•d Dacgmbqr galn$/(loss••} 2025 Unrestrirt•d furMIs General.. Generdl unrettrtcted funts 4,733,812 447.976 {385,4971 117,815 4,914,106 T•t•l funds 4,733,812 447,976 (385,497) 117.815 4.914,106 Asati January Oth•r r•toynl$¢d g•ln•/(loM*%) A#at31 ¢•mb•r 2024 Incom• xp•ndltur• 2024 Vnr•rtrlct•d fund* General.. General unreStrfct￿J fijnds 4,475,082 506,493 1337,0071 B9.244 4,733,812 Totsl funds 4,475.082 506,493 {337,0071 89,244 4.733.812 13. T•ngibl• Assets Land Property Freehold Cat houses arml runs Motor Hxturns arbd V•hld •qulpment Total C••t A5 at l January 2025 302.291 31,018 430.358 12.600 72.401 4.934 817,650 35,952 As at 31 December 2025 333.309 430,358 12.600 77,335 853.602 D•prndatlon As at l January 2025 Provitled duriTrJ the perl¢> 111,057 4,748 291,503 16.970 10.914 422 34,798 4,483 448,272 26,623 As at 31 D￿mber 2025 IIS,805 308,473 11,336 39,281 474,895 N•t Book V*lu• As at 31 December 2025 217,504 121,885 1,264 3B,054 378,707 As at l January 2025 19J,234 138,855 1.686 37.603 369,378 Page 17 The Rhodes Minnls Cat Sanctuary Notes to the Financial Statements (contlnued) For The Year Ended 31 December 2025 14. Inv¢stm¢nts Unllst¢d Total Cost or V•luatl•n s at l January 2025 AddlUoDS Disposals Rev4luatbns 2,374.96$ 2,190,000 {1.950.6401 117,815 2.374,970 2,190,000 11.950,6401 117,815 As at 31 Dewnter 2025 2,732,143 1732,145 Prnvt*i•n As al l January 2025 A$ 8t 31 De¢emb•r 2025 N•t BoDk V•lu• A$ at 31 December 2025 2,732,143 2.712,145 As at L January 2025 2,374,968 374.970 Is. stodrs 2025 2024 stotk 11,466 8,802 16. Delrt•rs 2025 2024 Due wlthSA one year P￿paYments and accrued lThcome Other debtors 49,262 17,207 46,822 4,868 66,469 SL,690 17. Current A55et Invesbnerrts 2025 2024 Other Investments. held lor sale 899,791 1,442,619 18. Cr•dltors: Amounts FalllDg Du• Wlthln On• Year 2025 Z024 Trnde credltors Other taxes and sodal securfty Other creditors Atcruals 288 1,652 1,180 21,330 459 2.136 sio 17,852 24.450 20,957 Page 18 Th• Rhodo$ Minnis Cat Sanctuary Notes to the Flnan¢ial Statements (contlnu¢d) For Th¢ Year Ended 31 December 2025 19. Corbtlrwjent Amets As at 31 Oecern￿r 2025, the (harlty had a total of eleven {2024- four) legacles from estate5 Whe￿ probate has been granted. The totsl value of whlch Is uncertaln as the final Èstste atcounts or flnal dtstributiofts have not been prepared for all legacies, with the exeeutor of Some estates awarknng confirniation of other clalrr6 orb the e5t•te. The total value of the eKpettÉd post year-ent1 k9ocy income not accrued is estimated at É1,535.000 (2024- £245,000). The tlrnlng of the rece6pts Is also uncertain. As at the date of slgn off, no further Informatlon had r8c•i¥ed and 50 these leg4cle$ have not been accr￿￿. 20. knslon CommFtsn•nts The tharlty operdtts a defined contributlon penslon scheme. The assets of the scheme ar• h•ld 58parately from those of the charty In an independenlty admlnlstered fvnd. During the year the tharyt to the statement of flnanclal athvltyes In respect of éefin8d conlrlbutlon schernes was £3,612 (2024: £3,208). At the Statement of flnanclal position date contribJticfi5 of £519 {2024.. £2781 were to tho fvnd and are Induded In credltors. 21. TraN￿£tIonS wlth T￿l￿t0•S r C Wllllamson £42712024.. £nlll of expenses were relmtsuT5ed io Mr C wll11arr￿n durlng the year. Mr Wllllamson rnade purchaw of postage. lundraislng costs, staff erstertalnment and secretartal expenses w behalf ¢f the charity which were Yeimbursed. At the balance sheet date no rnonles were due to Mr C WIllbams￿ 12024.. £nll}. Mr C RUS￿11 EI,196 12024- £3,2361 of eX￿nSeS were relmbursed to Mr C Rltssell ¢Juring the year. Mr Russell made pvrchase5 ￿ stock, postage. repairs. staff entertainmenvgrfts Bnd secretarial expen5e5 on behalf of the d)arlty whlch were relmbvrsed. At the bèlance sheet date the amount due to Mr C Russell was £661 12024.. £2311. No other trustees recewed any reimbursernent of exFenses from the chadty durin9 the year. No trustees, nor any persons connected with them, have rece1￿1 any remuneratlon from the charity during the year. 22. Rel•ted P•rty Dlsdo%ur•6 During the year the char￿Y made the following related party tsansattior6.' S•*thwafto Ooarthng C4ttory Umlt•d livo ol the Trustees of the Charlty and two of the Dlrectors of Seathwa￿t Boarding Cattery ￿Mited held durfng the year the entire Sha￿ capltal of £100 In Sealhwalte Boardlng Cattery LknSted, a company Incorporated in England and Wales. The Company carrfod out a boardlng cattery buslness on the CharSty's premises. and all of the Company's profits are covenanted to the Charity. The company Is charyed by the Charity for feed stuffs, telephone, utiiitks, In5uran£e, prlntlng and postage durfjng the year totslllr*g £16,409 {2024- £21,609). No rent Is charged for the use of the p￿MISes owned by the charity as all prgfSts are covenanted to the tharity. The company recharged the Charity for part of thelr staff wages, twkkeeplng and ul11￿leS durfng the year £44,14812024- £35,3991. At balan￿ $heet date the amount due frc*m Seathwalte Btsardlng Cattery LImIt￿l was £17,207 {2024 - £4,868). There is no Interest charyed on the balance due and no temis for repayment. Pdge 19 The RI￿deS Mlnnls Cat Sanctuary Notes to the Flnancial Statements (continued) For The Year Ended 31 December 2025 24. ￿nated good f*¢ilitiM ano seNlces At the ¢(¥npony year*nd there was donated goods In siock at the total value of £4,200 {2024- £3,700). The tnJ5tees estimate that over 9W of shop in¢omo is the sale of donated st¢ck. lnfoTrna￿0n about the contrlbutlon of voluntews ts contslned wlthln the Trustee5' report. 9*20 The Rhodes Mlnnls Cat Sanctuary Detalled Statement of Fln•nci•l Activities For The Year Ended 31 December 2025 2025 2024 Tot•1 funds Total fuDd¥ INCOME AND EMDOWMENTS FROM: Donallons and l•ga¢i•* Donatlons, sponsorships and subscriptions Legacy Inco￿ 119.044 146,625 97.539 215.074 265,669 312.613 Other tr•olny •Ltlvlti FuThdralsSng events Shop Income 11,381 22,689 IL.733 24.196 34,070 35.929 D*vldends recelved Interest received 64,729 83,508 69,447 88,504 148,237 157,951 447,976 5(6,493 EXPENDrnIRE ON.. Ralslng funds New4etter and publicatlons Feedstuffs and consumabjes ght, heat and power Merchant f*05 Wages and salarles Repa[￿. ￿nOWa15 and malntenante Insurance Telephone Depreckatlon of freehold land and property 12,8881 13,1851 11,3481 (3251 (11,2671 1fj.1931 (6031 (399} 16091 {2,638} {3.5921 {1.4711 11761 111.046) {617} {555} 182S} 16091 (26,8171 (21,5291 Charitabl• Actlvltla•: The Rhodu Mlnnl• Cat Sanrtu•ry Veierlnary wsts Fee(J$tufts and cO￿UMable5 ght, ￿t and power Rates and water Sundry eXpentI￿ure Wages and salarles Ern￿oYerS Nl Em￿¢yerS penslons - defined contrfbutlon sdhemes Travel and 5ubsistencÈ expe RepaSrs, renewals and malntenan Insurance Telephone Postsge. statlonery and software 188,5481 {13,6191 19.3421 14,3291 11,3641 1154,4081 {2.021) {3,612) {1,698) 120.462) {7.486} (1.623) (1,9491 166,5491 118,9781 111.9971 13,1471 (987} 1137,8461 14,2611 13,2081 11,7301 18,5541 16,8901 13,2531 11,3871 ..co￿nNUEo Page 21 The Rhod￿ Mlnnls Cat Sanctuary Detailed Ststement of Flnanclal Actlvltles (contlnued) For The Year Ended 31 December 2025 Depreciation of cat hoLLses and runs Depreclatlon of motor vehlcles Depreeiation of fiXtu￿S and equlpment Depreclatlon ol freehdd land and property Bank charyes Audit fees 116,9701 14221 {4.4831 {4,139) 136) {6.6001 (5,400) 1961 (9,8731 117,1371 15621 {2.4901 {3.8881 {1661 {6,3001 {6,3001 (1.8651 {7,9831 AccounrarKy fees Legal fees Bookkeeplng and admlntstratlon {358,680) {315.4781 {385.497) {337.0071 NEf INCOME BEFORE INVEsfMEIIT GAtNS 62,479 169,486 Met o•lns on Inv*¢nts Surplus on Investments 117,815 89,244 117,81S 89,244 IIEf INCOME 180,294 258,730 14g¢ 22