# **Charity Number 1141122 Company Number 06669864**
## **German Shepherd Dog Rescue**
**Report of the Trustees and Financial Statements**
**For the year ended 31 March 2024**
## **German Shepherd Dog Rescue Report of the Trustees and Financial Statements For the year ended 31 March 2024**
The trustees present their report with the financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The objectives of the charity are to provide shelter, support and rescue to German Shepherd Dogs, GSD crosses and Caucasian Shepherds that are suffering as a result of cruelty, hardship, neglect, homelessness, and to assist wherever possible in re-homing and if necessary, rehabilitating these animals. We also offer free help and advice to owners on all aspects of owning these breeds including training and health.
GSDR liaises with rescue centres, dog pounds and members of the public in order to identify animals requiring our services, and we endeavour to raise funds in order to support the running costs of the charity.
Our website is used to provide valuable free information for the general public on all aspects of owning a GSD.
## **PUBLIC BENEFIT**
The Trustees are satisfied that the activities of the charity are carried out for the public benefit, having due regard for guidance given by The Charity Commission.
## **VOLUNTEER SUPPORT**
GSDR is run entirely by volunteers and it is through this network of volunteers that we assess the needs of dogs referred to us by owners, vets, kennels, dog wardens and the police, and strive to provide either ongoing care, new homes or rehabilitation training.
We use commercial boarding kennels and thoroughly vetted foster homes to provide shelter and care for the dogs that cannot remain in their current home until such time as a permanent solution to their needs are found. Volunteers where possible, also provide exercise, grooming and socialising to dogs in kennels.
## **ACHIEVEMENT AND PERFORMANCE**
It’s difficult to remain positive given that we are now facing our most challenging times ever in the history of this rescue.
The number of unwanted dogs is overwhelming but our foster homes and kennel spaces are all full so we simply have nowhere for urgent dogs to go anymore. The spaces that we do have in commercial kennels are mainly blocked by what we call kennel blockers which are dogs that have very little prospect of being rehomed. Some of these dogs that have been in kennels a year or more with little chance of them ever finding homes with owners who will be prepared to be patient and work with their issues. Sadly we are at the point of warehousing dogs until they die or our funds run out.
A significant problem that we are now faced with is that many boarding kennels now refuse to offer rescues reduced price places because the demand for their services has risen. This in part has been because of the closure of many commercial boarding establishments as owners retire or struggle to sell their businesses. Those kennels that are still trading can therefore dictate higher daily boarding charges because of demand and we are being quoted costs of £20-£30 which is not sustainable for us long term.
The picture is the same for all rescues in the UK who continue to be overwhelmed with dogs needing to find new homes, most of which were purchased with little thought as to their long term care and welfare.
Like all other rescues we have reached capacity and continue to turn away many dogs because we simply have nowhere to house them until new homes can be found.
The number of adoption applications continues to decline but most are totally unsuitable and not willing to adopt anything but a perfect dog. A major problem this year has been new adopters rejecting their new dog within a few days or even hours when we simply have nowhere to put these dogs as we cannot secure any further emergency kennel spaces.
Volunteers have continued to work hard to maintain rescue activities but they are faced with an ever more difficult task given the publics changing attitudes in relation to pets.
Many pet owners are struggling with increasing costs of owning pets or because they are having to take on extra work to increase their income to just pay for the basics. This is adding further pressure to rescues as owners are having to give up their pets because of the lengthy hours they are being left home alone.
## **FINANCIAL REVIEW**
Fundraising again has been severely impacted this year and has never recovered to what is was prior to the pandemic. People are less willing to fundraise and generally, donations have been affected because of the impact of increased living costs which have dramatically lowered peoples disposable income.
GSDR has received further legacies during the financial year which has meant that our operating costs have not eaten into our financial reserves.
Reserves are held against future costs of running the charity, and profits raised are reserved in an unrestricted fund account. The charity seeks to maintain a level of unrestricted free reserves equivalent to at least, the budgeted unrestricted expenditures for a period of 12mths. There is also the very real prospect that many dogs in our care will never be rehomed so we need sufficient reserves to ensure we can meet the costs of their ongoing care. As at 31st March 2023, German Shepherd Dog Rescue held unrestricted free reserves which is more than sufficient to comply with the adopted policy.
Part of one of the legacies previously left to GSDR included substantial investments which were transferred into the rescues name. Whilst they are performing, we will continue to hold on to those investments.
## **THE FUTURE OF RESCUE IN THE UK**
Several factors all beyond our control give the trustees concern for the future of all rescues in the UK.
We have seen a demographic shift over the last 20-30 years and we now have generations that cannot or simply do not want dogs as pets. Those that do want dogs, want perfect ones with no behavioural problems.
With a rise in the number of people now living in rented accommodation, we see many private landlords refusing to allow tenants to keep pets although this may be about to change in 2025.
Most couples and most adults in family households are now working full time which makes owning a dog difficult especially given the costs of utilising the services of professional dog walkers on a daily basis.
The rise of corporate vets that have swallowed up most of the independents has lead to disproportional increases in veterinary costs adding further financial pressure for pet owners. Basic procedures such as spay/neuter are now beyond the reach of many struggling households which makes our job of encouraging responsible dog ownership very difficult. These veterinary groups are owned by venture capitalists and not remotely interested in the welfare of your pets, simply profit.
Pet food companies have also raised prices significantly even though the quality of these foods is questionable. For most pet owners, affording a healthy, nutritious diet for their pets is not affordable and they are forced to buy cheap ultra processed with the long term health implications for their pets.
Financial pressure on the UK elderly population many of whom own pets for companionship, will also result in that group of people having to give up their pets because of they simply will not be able to afford them..
Successive governments have done nothing to abate the rise in number of back street breeders and puppy farming is still for now, a thriving industry in the UK. It appears that there may now be a slowdown in demand for puppies as purchase prices have dropped dramatically since lockdowns.
Current trends indicate that pet ownership will continue to decline in the UK and those that can afford or choose to own pets will gravitate towards smaller breeds and not the large guardian breeds.
We are still considering purchasing our own kennels but fear that those spaces would very quickly be filled with dogs that will never home, turning it into a sanctuary. Given that sanctuaries are an easy target for local councils animal health teams since they do not consider this an enriched life for any dog, this is not an avenue we intend to pursue at this point time. The other issue is that interest rates still remain high as do property values.
Running a charity is becoming increasingly difficult not just because of societal changes but because of the increasing bureaucracy. Our efforts are being diverted away from rescue to become ever more involved in unnecessary administrative work, drowning under a mountain of policies demanded by the regulatory authorities. This could explain in part why the big charities use less than 10% of their donated monies in meeting their charitable aims with the bulk spent on employing staff to deal with administration.
Like many other charities we have also been the victim of an increasing number of malicious complaints, vindictive and false reviews on the internet as well as being targeted on social media. These are all unwarranted but out of our control so instead we focus on what the charity was set up to do. Fortunately, review sites and social media lost their value a long time ago so the negative reviews and hate campaigns no longer have the impact that the perpetrators intended.
Despite the many difficulties and distractions, our duty of care is with those dogs housed in commercial boarding facilities and fosterers
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is controlled by its governing document, a deed of trust and constitutes an incorporated charity.
As one of the longest standing and one of the largest breed rescues in the UK, we constantly strive to improve on what we do, so that we can make a difference for dogs that need help or need a new home.
These are unprecedented times but the volunteers will continue to work to overcome the challenges and difficulties that lie ahead.. We aim to lead not follow.
## **REFERENCE AND ADMINISTRATIVE DETAILS:**
Registered Charity number 289083 Registered Company Number 06669864
## **PRINCIPAL ADDRESS:**
Little Vauld Marden Hereford HR1 3HA
## **TRUSTEES**
J Shenstone J Lewis A Shenstone P Wallace
## **INDEPENDENT EXAMINER:**
CML Services 36 Dunster Road Chelmsley Wood, Birmingham B37 7TA
The website address for the charity is https://www.germanshepherdrescue.co.uk/
Approved by order of the board of trustees on 12/11/24 and signed on its behalf by:
J Shenstone - Trustee
## **GERMAN SHEPHERD DOG RESCUE**
**Company No. 06669864**
**Director's Report and Unaudited Accounts**
**31 March 2024**
**GERMAN SHEPHERD DOG RESCUE Contents**
||Pages|
|---|---|
|Company Information|2|
|Director's Report|3|
|Accountant's Report|4|
|Income and Expenditure Account|5|
|Statement of Comprehensive Income|6|
|Balance Sheet|7 to 8|
|Statement of Changes in Equity|9|
|Notes to the Accounts|10 to 13|
Page 1
**GERMAN SHEPHERD DOG RESCUE Company Information**
## **Director**
J. Shenstone
## **Secretary**
J. Shenstone
## **Registered Office**
Little Vauld THE Vauld Marden Hereford HR1 3HA
## **Accountants**
CML Accountancy Services Ltd 36 Dunster Road Chelmsley Wood Birmingham B37 7TA
Page 2
## **GERMAN SHEPHERD DOG RESCUE Directors Report**
The Director presents her report and the accounts for the year ended 31 March 2024.
## **Principal activities**
The principal activity of the company during the year under review was German Shepherd Dog Rescue. The Company operates as a Registered Charity providing care and support to rescued German Shepherd Dogs and Caucasian Shepherds.
## **Director**
The Director who served at any time during the year was as follows:
- J. Shenstone
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
J. Shenstone
Company Secretary 31 March 2024
Page 3
**GERMAN SHEPHERD DOG RESCUE Accountants Report**
## **Accountant's Report to the director of GERMAN SHEPHERD DOG RESCUE on the preparation of the unaudited statutory accounts for the year ended 31 March 2024**
In order to assist you to fulfil your duties under the Companies Act 2006 and in accordance with your instructions, we have prepared for your approval the financial statements of GERMAN SHEPHERD DOG RESCUE for the year ended 31 March 2024 set out on pages 5 to 13 from the company's accounting records and from information and explanations you have given us.
You consider that the company is exempt from an audit for the year ended 31 March 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing financial statements that give a true and fair view of the state of affairs of the company at the end of the financial year and of its loss for the year.
We have not carried out an audit or a review of the financial statements of GERMAN SHEPHERD DOG RESCUE. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
CML Accountancy Services Ltd Accountants 36 Dunster Road Chelmsley Wood Birmingham B37 7TA 31 March 2024
Page 4
**GERMAN SHEPHERD DOG RESCUE Income and Expenditure Account**
## **for the year ended 31 March 2024**
|**for the year ended 31 March 2024**|||
|---|---|---|
|**Turnover**
Cost of Sales
**Gross profit**
Administrative expenses
Other operating income
**Operating (deficit)/surplus**
Income from investments
Other interest receivable
Interest payable and similar charges
**(Deficit)/Surplus on ordinary activities before**
**taxation**
**Taxation**
**(Deficit)/Surplus for the financial year after taxation**|**2024**
**£**
279,715
(793)
278,922
(320,922)
4,644
(37,356)
2,265
13,520
73
(21,498)
-
(21,498)|**2023**
**£**
317,746
(817)|
|||316,929
(275,629)
-|
|||41,300
1,144
4,252
-|
|||46,696
-|
|||46,696|
Page 5
**GERMAN SHEPHERD DOG RESCUE Balance Sheet**
## **at 31 March 2024**
|**at 31 March 2024**||
|---|---|
|**Company No.**
**06669864**
**Notes**
**2024**
**£**
**Fixed assets**
Tangible assets
4
592
592
**Current assets**
Debtors
5
(1,840)
Investments
6
877,051
Cash at bank and in hand
606,684
1,481,895
**Creditors:**Amount falling due within one year
7
(17,653)
**Net current assets**
1,464,242
**Total assets less current liabilities**
1,464,834
**Net assets**
1,464,834
**Reserves**
Income and expenditure account
1,464,834
**Total equity**
1,464,834|**2023**
**£**
1,220|
||1,220
2,581
861,299
654,208|
||1,518,088
(32,977)|
||1,485,111
1,486,331|
||1,486,331|
||1,486,331|
||1,486,331|
## **Total equity**
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 March 2024 and signed on its behalf by:
J. Shenstone Director 31 March 2024
Page 6
**GERMAN SHEPHERD DOG RESCUE Statement of Changes in Equity**
## **for the year ended 31 March 2024**
|**for the year ended 31 March 2024**|||
|---|---|---|
|At 1 April 2022
Surplus for the year
At 31 March 2023 and 1 April 2023
Deficit for the year
At 31 March 2024|**Income and**
**Expenditure**
**Account**
**£**
1,439,635
46,696
1,486,332|**Total equity**
**£**
1,439,635|
|||46,696|
||||
|||1,486,332|
||(21,498)|(21,498)|
||1,464,834||
|||1,464,834|
||||
||||
||||
Page 7
**GERMAN SHEPHERD DOG RESCUE Notes to the Accounts**
**for the year ended 31 March 2024**
- 1 **General information**
GERMAN SHEPHERD DOG RESCUE is a private company limited by guarantee and incorporated in England and Wales. Its registered number is: 06669864 Its registered office is: Little Vauld THE Vauld Marden Hereford HR1 3HA
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
- 2 **Accounting policies**
## **Turnover**
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
- the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;
- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the Company; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
## **Intangible fixed assets**
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Page 8
**GERMAN SHEPHERD DOG RESCUE Notes to the Accounts**
## **Tangible fixed assets and depreciation**
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles 25% Straight Line Furniture, fittings and 25% Straight line equipment
## **Research and development costs**
Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.
## **Taxation**
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in the income and expenditure account, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 9
**GERMAN SHEPHERD DOG RESCUE Notes to the Accounts**
## **Freehold investment property**
Investment properties are revalued annually and any surplus or deficit is dealt with through the income and expenditure account.
No depreciation is provided in respect of investment properties.
## **Investments**
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
## **Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to income and expenditure account as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
## **Trade and other debtors**
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
## **Foreign currencies**
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the income and expenditure account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Page 10
**GERMAN SHEPHERD DOG RESCUE Notes to the Accounts**
## **Leased assets**
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the income and expenditure account, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Defined contribution pensions**
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Provisions**
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.
|3|**Employees**|||
|---|---|---|---|
|||**2024**|**2023**|
|||**Number**|**Number**|
||The average monthly number of employees (including
directors) during the year was:|0|0|
Page 11
**GERMAN SHEPHERD DOG RESCUE**
**Notes to the Accounts**
## 4 **Tangible fixed assets**
|**Cost or revaluation**
At 1 April 2023
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge for the year
At 31 March 2024
**Net book values**
At 31 March 2024
At 31 March 2023
5
**Debtors**
Trade debtors
6
**Current asset investments**
Listed investments
7
**Creditors:**
amounts falling due within one year
Trade creditors
Taxes and social security
Other creditors|**Motor**
**vehicles**
**£**
35,837|**Fixtures,**
**fittings and**
**equipment**
**£**
20,830|**Total**
**£**
56,667|
|---|---|---|---|
||35,837|20,830|56,667|
||34,617
628|20,830
-|55,447
628|
||35,245|20,830|56,075|
||592|-|592|
||1,220|-|1,220|
||**2024**
**£**
(1,840)||**2023**
**£**
2,581|
||(1,840)||2,581|
||**2024**
**£**
877,051||**2023**
**£**
861,299|
||877,051||861,299|
||**2024**
**£**
17,651
-
2||**2023**
**£**
21,815
11,162
-|
||17,653||32,977|
## 8 **Reserves**
Income and expenditure account - includes all current and prior period retained surpluses and deficits.
Page 12
**GERMAN SHEPHERD DOG RESCUE Detailed Income and Expenditure Account**
## **for the year ended 31 March 2024**
|**Turnover**
Other direct costs
Other direct costs
**Cost of sales**
**Gross profit**
Motor and travel costs
Vehicles - General costs
Travel and subsistence
Running Costs
Dog Walking and Exercising
Dog Retraining Costs
Food and Bedding Costs
Kennel Fees
Medicines Purchased on line
Cost of Transporting Dogs
Veterinary Bills
General administrative costs, including
depreciation and amortisation
Depreciation of motor vehicles
Depreciation of fixtures, fittings and
equipment
Bank charges
Equipment repairs and maintenance
General insurances
Postage and couriers
Software, IT support and related costs
Subscriptions
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional costs
**Administrative expenses**
Other operating income|**2024**
**£**
279,715
793
793
793
278,922
4,976
-
4,976
12,022
2,745
6,119
175,929
747
26,980
39,495
264,037
-
628
838
18,450
1,880
3
-
8,000
762
30,561
600
20,748
21,348
320,922
4,644|**2023**
**£**
317,746
817|
|---|---|---|
|||817|
|||817
316,929
3,287
150|
|||3,437|
|||7,200
200
2,290
160,542
359
32,283
30,554|
|||233,428|
|||3,489
660
837|
|||16,859|
|||854
235
8,123
-
772|
|||31,829|
|||470|
|||6,465|
|||6,935|
|||275,629
-|
Page 13
**GERMAN SHEPHERD DOG RESCUE**
## **Detailed Income and Expenditure Account**
|**GERMAN SHEPHERD DOG RESCUE**
**Detailed Income and Expenditure Account**|||
|---|---|---|
|**Operating (deficit)/surplus**
Income from fixed asset investments
Other investment income
Other interest receivable
Bank interest receivable
Interest payable and similar charges
Bank loan and overdraft interest payable
**(Deficit)/Surplus on ordinary activities before**
**taxation**|(37,356)
2,265
2,265
13,520
13,520
(73)
(73)
(21,498)|41,300
1,144|
|||1,144|
|||4,252|
|||4,252|
|||-|
|||-|
||||
|||46,696|
Page 14
## Independent examiner's report on the accounts
## Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of German Shepherd Dog Rescue On accounts for the year 31 March 2024 Charity no 1141122 ended (if any) Set out on pages 1-2
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024
Responsibilities and basis As the charity's trustees, you are responsible for the preparation of the of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's The charity’s gross income exceeded £250,000 and I am qualified to statement undertake the examination by being a qualified member of Association of Accounting Technicians.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
||*_Please delete the words in the brackets_|_apply._|
|---|---|---|
|Signed:
Name:
Relevant professional
qualification(s) or body (if
any):|C Hopkins|17/12/2024|
||||
||Christine F L Hopkins||
||||
||Fellow Member of the Association of Accounting Technicians,||
1
Oct 2018
IER
Address: 36 Dunster Road
Chelmsley Wood Birmingham B37 7TA
## Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
2
Oct 2018
IER