My Rest Ltd IndepeDdent Examiner's Rert to the trnstees of My Rest Ltd {'the COMpy') I rey)rt to the charity bwiees on my ¢xamination of thc of the Comjmny for the year ended 31 August 2025. ReSnsIbilItIeS bas of r¢port A5 the chari¢y'5 trSLeeS of the Company {and alw its dircctors for the of Ix>mpaJJy lawl you are r¢sp)nsible for the preparation of the accounts in accordance th the requiremthts of the Charities Act (North¢m Ireland) 20081.the 2008 Act"") and the Companies Act 2(M)6 {'the 2006 A¢t'l. You are satisfied that the accounLs of the Company are noi required by ¢hartty or eotnpmny Jaw to be auth"Led and have chosen Lnsiead ¢0 have an ind¢pcndent ex2mination. Having satisfial Yself that th¢ aCcOts of the Companv are not required to be audited undtr Part 16 of the 2006 Act and ore eligible for Indepdent examination. I rcwrt R5PCCt of my Lxamination ofyour chgrity's accounts &s ¢&rried out under section 65 of th¢ 2008 Aet and section 145 of the ChaTitics Ad 2011 1.the 2011 Act'l. In catrying out my examination I have folloived the Directtons given by the ChariLy CommissioTh for Northem Ireland under sethon 6519Xb) of the 2008 a¢t and the Dir¢ctiorLS 8tven by the Chatity Commission under section l45{5}Ib) of the 2011 Att. Independent exarniner's stateuwTht I have completed my &umination. I txjnfirni no mattets hwe come to my attention tn eonne¢(ion with the examination gsvin8 me rau5e believe: accoijntinu reeords Thrre not kept in Tpect of My Rest Ltd os required by Section 386 of the 2006 At¢ OT 2. the accounts do not aetord with those records" or 3. the accounts do noi tomply with the accounting r¢quirunents of section 396 of the 2(M)6 Act other thAn any requiremeni that th¢ aceout)L% give a 'true and fair which is noi a mattel ¢on5idered as part of an inderendent examination; or 4. the accounts have not prepared in at¢OTdance wtth the meth(¥b and prirtciple5 of the Statement of RcCom[nend Practitt for accounting and reFK)rttng by eharitics 18pplicable to thaTilies prepdring thetr accounts in aetordance with the Financial Rwnin8 Standard ap1¢ab]e in the UK and Republic of Ireland IFRS 10211. I haie no concerns aThd have corne across Th) other matters in wnnection I7th the examination to 'hIch attention shnuld he. draTr in thi4 r4Y5rt in order to undWJtdÉ of th¢ aGGoun¢J LO br rcuihrd. Nigel Beggs FCA Ch#rtered A¢¢(xJntants Ireland 17 Febn]ary 2026 Pa8e 7
My Rest Ltd Statement of Financial Adivities for the Year Ended 31 August 2025 {Intluding Income and Expenditure Aetount alld Ststsment of Totsl Recognised Gaills and Losses) Totsl 20Z5 Note llleome and Erydowments from: Net incomellexpenditure} Net movem¢tLt in fvnds Rtto4cili*tio# of thnds Total fiJnd8 taTried foThvard All of the charity's activities derive from continuin8 Opmtions dwin8 the atov¢ period. The notes on pa8&5 11 15 form an itrte8ral partof these financial statements. Pagc g
My Rest Ltd (Registration number: Nt690169) Balanee Sheet 93 at 31 August 2025 21125 Note Fulld$ tsf the ehrlty- Totsl fund5 For the financial year ending 31 August 2025 the charity was tntitled cxemtAion from audit undtr section 480 of the Companies Act 2006 rtlating u> dormant companies. Dir¢ctorg resFQn5ibiltiies." The members have not requiT&1 thc charity to obthin an audil of its XLxTrunts for the ye8r in qu&8tion in accordanc¢ with section 476.. and Th¢ directors o¢knowledg¢ thcir resF)nsibilitics for ¢iJmplyin8 with the requitemtnts of the Act with respect to accoutsting records and the prepat•ion of accou. The flnancial Sements on pdge5 8 10 IS were apwoved by the In, and 4uthorised for i35ue on 17 February 2026 and signed on their behalf by-. Mr James Miles Trustee Ms Claire-Louise McBride Trustee Dr William David Ke¢na Trnse The n<es on rA8es 11 kn 15 form an inte8ra] partof these finan¢iat statements. Pagc 9
My Rest Ltd Statement of Ch Flow5 for the Year Ended 31 August 2025 2025 Cash floivs from optrnting adivKties Net ¢ash flows from operating activities Net in¢re&8eJlde(xea5el in cash a[ c&8h eA]uivalents C and ¢ash equiva]ents at I SeFknber Cash and Cash eqLtiYaiet)ts ai 3 1 August All of the flows art deTÉved from acquisitions in the CLrnt financiaj yw. Thc notes on FAgc5 1 I to 15 forni an integraj w of these financial StateMts. Poge 10
My Rest Ltd Notes to the Financial Statements for the Year Ended 31 August 2025 I Chrlty 5tgtus The charity is limited by guardn¢. incorwJYa¢ed in Nonhern Ireland and conwutntly does rtot hav¢ share capitsl. Each of the trust¢es i5 liable to wntribu an amout)i Mt exceeding £1 tow•rd5 the assets of the charity in the ev¢nt of liquidation. The address of its r¢gisieTed offi¢e is.. 27 LawmTrwunt Crescent LisFAJrn BT27 4-ru These fJn4nciai 5tstem¢nts were aUtIlsed for issu¢ by the trwste¢s on 17 2026. 2 A¢rountln8 policltg Summary of SI2lfle#Tht Ac¢o#ntlng pollcles Ind k¢y #ctollty¢lnz estimitts The principal accountin8 w>li¢ie5 applied in the preparaiion of thes¢ financiaj stattments are set out below. These policie5 have been wnsistently applied to all the years prcsend, ¢5$ otherwise slaral. Stgtemtnt of¢othplln¢¢ The tinancial sia¢ements ve been prepared in accordance with AcL¥)unun8 and Reportin8 by Charitt&8,' Statement of Recnmmended Practice la11£&ble w chtieS FrtrArin8 thcir accounts in a¢cordanc¢ with the Financial Reporting Standard applicable in the UK and Rewblie of Ireland IFRS 10211 liMued in October 20191- (Chariii¢s SORP IFRS 10211. the Fin8ncial Rew)nin8 Standard applIble in the UK Republic of Ireland IFRS 1021 and the CompleS Ac¢ 2LN)6. Baslj of prepArtlo My Rest Ltd mtt¢s the definition of a public Eenefil entity vndEr FRS 102. Assets and liabilitie5 are Lnlti8lly recognised at hIs¢orie cosl or tr8n5aaion N'alu¢ unless othmvise stated in the relevant aeeountin8 polio. note5. Colng eonttrn The Iru51ccs consider that the are Th) Materi uncertainties #Ethit the charitys ability to Continue as a 80in8 conecrn nor any si8nifi¢ant areas of uneutainty afflxt the carryin8 Value of *ssets held by the Charity. Pa8ell
My Rest Lid Nolu to tht Financial Statem¢nts for the Year Ended 31 August 2025 and tndowmellts ExpeDditsre TAxatffion The charity is consideml the tests M oul in Paragraph I Schedule 6 of the Finance Aci 2010 therefore it meets the defLni¢ion of a charitable company for UK corrK)ration t&K purposes. Aco)rdin8ly. the charity is p)teniiolly exempt fr(pm taxation in resttd ofincome or Capi gains received within cate8ories eo%'ered by Chapw 3 Part I I of the Corporation Tax Act 2010 or Section 256 of the Taxion of Chargeable Gains Aci 1992. to th¢ exient that such income or8airk8 are applied exclusiY¢Jy io dwilable purp)s¢s. BorTowlnp Interest-bearing Fx)rrowings are initlAlly rttorded ai fair value. net of transaaion $ts. Int¢rest-karing boTrowin8S are $ub5equenily carried at amortised co. with the diff¢rence between the pnxeeth. n¢t of transaaion costs, and thc amount due on redemplion being rccO8nis as 8 charge to th¢ Statement of Finan¢ial Aetiviiies over the period of the relevant borrowiD¥. InieTe5t exp¢nse is recogni5ed ot) the basis of the effeatve interest method And 1$ in¢luded in interest PAyoble and 5imil•r char8es. Borrowin8s 8r¢ ¢lassifLed eurtrn¢ liabilitie5 Unl the charity h83 an uncondirionaj right w defer settlement of the liabiliiy for at lea twclve nnthS after the r¢FOrtin8 djte. Fortl8n exchange Transaciion8 in foreign currencies tre reCO¢d at the rAte of exdwi8e ai the d of the tr4nsafflion. Monew ets and liabilities denominated in forei8th eurrencies at the balan¢e shed da are r¢FX)rtcd at the rate5 of exthan8e we%'ailin8 ai thai date. The results of overseas operations are translad ai the avernge rates of exchan8e during the period and their b&l8n¢e shec¢S al the rates ruling at the bAtance sheet d&le. Ftsrhan8e differences grLSITh8 011 translaiion of the openin8 neL aS5eL8 and results of overseas OFeMions are rep)rted in othtr comweh¢nsive in¢¢)me 2nd ¥ccumulated in equity lattribut¢d to n¢)nonttT)Ilin8 inlets 0$ approprla¢¢}. Other ¢xchan8e differences are re£o8nised in the Stsknnent of Finan¢i8J Acliviiiu in the F¢riod Én which they arise except for. 11 ex¢h*n8e ditT¢r¢nccs on transactions entered inw hed8¢ certain foffign currtn¢y risks Isee &trKJvel: 2} ex¢h8n8e differences ari$in8 on or Jo&sc5 on non-monetsry ilans which are r¢cognised in other compr¢hcn5iYe income" and 31 in the ¢ase of the ¢on501idated financial #atcments. exchange differentts on nrte¢ iittn$ receivabl¢ from or payabl¢ io a foreign operation for which 5cttlement 15 nath¥ planned nor likely to Oc1 lthercfore fornin8 part of the nel Inve5tmettt in the for¢ign operntion). thtch are reeognised in (rth comprthfflsive incom¢ and rcw)rt¢d under equity. Pagc 12
My Rest Ltd Notes lo the FiDaneial Statements for the Year Ended 31 August 2025 Finxnfial instrnments Financial assets and financial liabilitics are re£o8ni5ed ivhtn the charity FÈeomes a porty to the eontra¢wal provisions of the insrrutn¢nL Financial liabilities and equity irhsiruments are ¢las5ified aceorfing to the sub5tanee of the cOntracal arngery)ents ¢tJtered into. AN ¢quity LnsirumeIL is any cotltraci tha ¢viiktKes a resithjal interest in the &ssets of the charity after deduain8 3]1 of its liabilities. Recognilion All financial &$5ets and liabilities are ini(ia]l)' measwed at transaction priee lincluding rr8tJsartion LY)Stsl. excq)t for those fil¢7a1 assets classified as at fair va]ue through profit ot los& are initially mwured at fair value (which is norn)aily the transaction price excluding tr8nsa¢tiOll C05ts}.. unless th¢ arranganeni constitutes a fircing tTansa¢tion. Iran arr8ngement constÉtutes a fuwlcing 1rdll1Io, the financsai asset OT financial liability i5 rnured at the Present Yalue of the futurt I¥Trents discounied at a Mark rak of inrest for a similar debt instrument. Financial assets and liabilities are only offset in the sthtement of financial [lI10n 1vh. and only iYh¢n there exisL8 a legally enforceable right to sd off the recognisd aJnounts and the chaJity inicnds either to settle on a net basis. or to realise the &8set and settle the liabiltty sirnultanu)usty- Financial assets are derecognised when and only when a) the contractual rights to the c&th flo from the fjnantiai asset expire or are settled. bl the charity anSFer5 lo another p*ty sthtaThtia]l) ail of tht risks and reward5 of ownership of the fjnanciai a55¢ or cl the tharity. despite having rctained Me. tK)t aiL si8nifieant risks and rewards of ownership. has transferred control of the to another party. Financial liabilities are dtreco8nised only th the obligatton Specified its the contract is di5¢hed. Cancell or expires. Page 13
My Rest Ltd Notes to the Financial SLgtements for the Year Ended 31 August 2025 Deb¢ Debt insents ivhich m¢¢t the following condithons are subsequetltiy measUt¢d at amortis¢d cost i1n8 the efftttive interesi meth(MJ: lal The contractual T¢turn to th¢ holder is li} a flxed amovnL lil) a tN)sitive fixed rate or a Frfjsitive variable rate. or (jll) a cotnbination ora SitiVe0ra ncgatsve fixed rtc and a sItiVe variable rnte. O)) I'h¢ contract may provide for rqAymthts of the princi1 or the tUrn ¢0 the holder (t not tM)thl to b¢ linked to a single relevant obseTrable index of general price infi¥ion of the curtncy in whith the debt iti$ent is denominate¢L pnvided such lirth5 are not leverd8ed. (¢1 The contra¢t may provid¢ for a detemiit¥ble variation of the rentyn kn the h)Ider ¢kning the lif¢ of the instiiJm¢tLL proNided that lil the new rate satisfies condition la} and the l'ariatson is noi contingent on fvwre events other than11) • chang¢ of a torL¢rdCtual variable rate:121 to proteci the holder a82]r credit dekTioration of th¢ issuer 13) ¢hange5 in levies applicd by a central brtk OT arising from ch8nges in relcvani Wion or laNr. or lill the new 1¢ is a mark rate ofinierest )d saiisfias conth.tion lal- Idl There is no contractu provision that eouliL by its Ittn, result in the holder losin8 the prineiFdl am(nt or any interest auributable to the Current Ftiod or prior peri(KJ5. lel CoThtra¢tual provisions that wit the issller to Prepay a debt inslnEment or perniit the holder w put it back to the issuer before maturitv are not contingent i)n futsjre ThenL% other than protect the holder agatnsi the credir deteTioration of th¢ issuer or a change in wntrol of the issuer. 01 10 protect the holder or issuer against changes in Icvies applied by a certtT31 bank orari5ing fibm changes in televant taiation 01 law. ID ContraL%ua] FYovision$ mav Ffflnii the extcnsioTh of the tern) of thc debt ijW]umcnL provided that the return to the holder and any other Contractu provision5 applicable dwing the ext¢Thded omi satisfy the ¢onditions of paragTaph5 la} to 1¢). Debt instruments that arc Classified &$ payable or rcttivable within or]e vear on initial recognition and thith meet the aLK>ve conditions are me&sured at the Undiscount atnounl of the cash or other Consideration extKcted to be paid or received. net of impament. Wilh the ceptI¢l rtf some hed4ing instriJiiiÈntk. other d•bt intrUMet£ Iwt TR ¢ondition• ar¢ at fair value throu8h profit or loss. Comtnitments to make and receive loans whith meet the conditions mthtioned aknve •r me&sur&l ot eost IMbi¢h rnay be nil) Icss impaimienL Investments tn non-conv¢rtible weferetJ¢e shares and notyttabl¢ ordinary or pteftrence share5 livhere share5 arc publicly traded or their fair va]ue is reliably mea5urablel are m&ud at fair va]ue through profit or lots. Where fair value cannot be measud reliably, irtve5tments are m¢&sured * cost less impainnent. Investments in Subsidiaries and a$s]31tS are meawred al c05t less impaimienL For investments in subsidiaries acquired for consideration including the issue of shares quaiifving for tncrger relicf, w51 is measvT¢d by refeM¢e to th¢ nom1n va]u¢ ofthe shares issued plus fair value of olher COlderatIon. Any rKemium 15 igmted. Page 14
My Rest Ltd Notes to the Finaneial Statements for the Year Ended 31 August 2025 Derivo1vef0nC1rtllAstrnts The Charity uses derivative fitwKial instnunents to wjuce expDsut¢ to foreign e7chan8e risk and intert5( rate movements. The¢htry doe5 not hold or issu¢ d¢rivattvc fujanciaj instnunellts for sptyulative trtJrw)se5. Derivatives initially rOLSed at fair 'ale at the date a deriTr'ative o)ntract is lter into and ore 5ubsequen¢ly remeasured to their fair vu¢ at each rewrtin8 date. The resulting gain or loss is recognised in statement of finanei activiti iMmediaY unless th¢ deriv*iYe is designated and effective 4s a hedging instnllnenL in )ch eveni the uming of th¢ rOgnItion in 5tatcment of fmaDcial activitics dynds on the nature of the hedge relationship. Fqir vulue The best evidcnte of fair v8]ue 15 a quoted Price for identical asset in active mthet. When quot prices are unavailable, the price of a recen( (tansaction for w Identic assd provides evidence of far vue as long as there has not been a $ignsficani change in economic circumstance5 or a significant lapse of time sioce the transaction t(xTrk place. Ifthe market is not active and recetLt ¢rnnsactions of aTh idet)ii¢ai wet on their are t)ot a good estimate of fwr i.ut. the fair vLIe is estimated by using a uation t¢xhniqu¢. 3 Net incomlngloutgoing r¢sourc Net incomingoutgoin8 resources for the ytar inclllth: 2025 4 Trnstees remuNeration expenses 5 Taxatio The charity is a ttgister•l Ch1t1. and is therefore e¥emO from la(10. 6 Funds 7 Analysis of knet assets between hDds 8 Rehted party tr4ts5aetio Page 15
My Resi Ltd Detailed Statement of Fitiancial Activities for the Year Ellded 31 August 2025 Totsl 21125 Intome EDd¢)wthents frokn: Expelldithre on: Net in¢omellexp•)dibJre} Recontlllation of Tots] funds carried for%wd This page (kKs >t foTm FArt of the statsjtory finatlcikt statements. Page 16