My Rest Ltd
IndepeDdent Examiner's Re￿rt to the trnstees of My Rest Ltd {'the COMp￿y')
I rey)rt to the charity bwiees on my ¢xamination of thc of the Comjmny for the year ended 31 August
2025.
ReS￿nsIbilItIeS bas￿ of r¢port
A5 the chari¢y'5 tr￿SLeeS 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¢ aCcO￿ts of the Companv are not required to be audited undtr Part 16 of the 2006
Act and ore eligible for Indep￿dent 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 T￿pect 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 ap￿1¢ab]e in the UK and Republic of Ireland
IFRS 10211.
I haie no concerns aThd have corne across Th) other matters in wnnection I￿7th the examination to ￿'hIch attention
shnuld he. dra￿Tr in thi4 r4Y5rt in order to undWJt￿d￿É 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 eh*rlty-
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 S￿ements 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
Trns*e
The n<*es on rA8es 11 kn 15 form an inte8ra] partof these finan¢iat statements.
Pagc 9

My Rest Ltd
Statement of C￿h 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 StateM￿ts.
Poge 10

My Rest Ltd
Notes to the Financial Statements for the Year Ended 31 August 2025
I Ch*rlty 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 aUtI￿lsed for issu¢ by the trwste¢s on 17 2026.
2 A¢rountln8 policltg
Summary of SI2￿lfle#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 prcsen*d, ￿￿¢5$ otherwise slaral.
Stgtemtnt of¢othpll*n¢¢
The tinancial sia¢ements ￿ve been prepared in accordance with AcL¥)unun8 and Reportin8 by Charitt&8,' Statement
of Recnmmended Practice la￿11£&ble w ch￿tieS 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 applI￿ble in the UK Republic of Ireland IFRS 1021 and
the Comp￿leS Ac¢ 2LN)6.
Baslj of prepAr*tlo
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 Tax*ion 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 n￿nthS 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 transla￿d 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¢)n*onttT)Ilin8 inle￿ts 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$in8 on or Jo&sc5 on non-monetsry ilans which are r¢cognised in other
compr¢hcn5iYe income" and
31 in the ¢ase of the ¢on501idated financial #atcments. exchange differentts on n￿rte¢￿ iittn$ receivabl¢ from or
payabl¢ io a foreign operation for which 5cttlement 15 nath¥ planned nor likely to Oc￿1 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 cOntrac￿al arngery)ents
¢tJtered into. AN ¢quity LnsirumeI*L 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 fir￿cing
tTansa¢tion. Iran arr8ngement constÉtutes a fuwlcing 1rdll￿1Io￿, the financsai asset OT financial liability i5 rn￿ured
at the Present Yalue of the futurt I¥￿Trents discounied at a Mark￿ rak of in*rest 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¢h￿ed. Cancell￿ or
expires.
Page 13

My Rest Ltd
Notes to the Financial SLgtements for the Year Ended 31 August 2025
Deb¢
Debt ins￿ents ivhich m¢¢t the following condithons are subsequetltiy measUt¢d at amortis¢d cost i￿1n8 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 princi￿1 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$￿ent is
denominate¢L pnvided such lirth5 are not leverd8ed.
(¢1 The contra¢t may provid¢ for a detemiit¥ble variation of the rentyn kn the h)Ider ¢kning the lif¢ of the instiiJm¢tLL
proNided that lil the new rate satisfies condition la} and the l'ariatson is noi contingent on fvwre events other than11)
• chang¢ of a torL¢rdCtual variable rate:121 to proteci the holder a82]r￿ credit dekTioration of th¢ issuer 13) ¢hange5
in levies applicd by a central b*rtk OT arising from ch8nges in relcvani Wion or laNr. or lill the new ￿1¢ is a mark
rate ofinierest ￿)d saiisfias conth.tion lal-
Idl There is no contractu￿ provision that eouliL by its Ittn￿, result in the holder losin8 the prineiFdl am(￿nt or any
interest auributable to the Current Ftiod or prior peri(KJ5.
lel CoThtra¢tual provisions that wit the issller to Prepay a debt inslnEment or perniit the holder w put it back to the
issuer before maturitv are not contingent i)n futsjre ThenL% other than ￿ protect the holder agatnsi the credir
deteTioration of th¢ issuer or a change in wntrol of the issuer. 01 10 protect the holder or issuer against changes in
Icvies applied by a certtT31 bank orari5ing fibm changes in televant taiation 01 law.
ID ContraL%ua] FYovision$ 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 in*trUMe￿t£ 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&￿u￿d at fair va]ue through profit or lots. Where fair
value cannot be measu￿d 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 CO￿lderatIon. Any rKemium 15 igmted.
Page 14

My Rest Ltd
Notes to the Finaneial Statements for the Year Ended 31 August 2025
Derivo1vef￿0nC1rtllAstr￿n￿ts
The Charity uses derivative fitwKial instnunents to wjuce expDsut¢ to foreign e7chan8e risk and intert5( rate
movements. The¢h￿try doe5 not hold or issu¢ d¢rivattvc fujanciaj instnunellts for sptyulative trtJrw)se5.
Derivatives initially r￿O￿LSed at fair ￿'al￿e at the date a deriTr'ative o)ntract is l￿ter￿ into and ore 5ubsequen¢ly
remeasured to their fair v￿u¢ at each rewrtin8 date. The resulting gain or loss is recognised in statement of finanei
activiti￿ iMmedia￿Y unless th¢ deriv*iYe is designated and effective 4s a hedging instnllnenL in ￿)ch eveni the
uming of th¢ r￿OgnItion 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 v￿ue 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 v￿LIe 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 Ch￿1t1. 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