## **GERMAN SHEPHERD DOG RESCUE** Registered Charity No: 1141122 Company No: 06669864 **Trustees** ’ **Annual Report and Financial Statements** For the year ended 31 March 2025 Prepared in accordance with the Charities SORP (FRS 102), the Companies Act 2006 and the Charities Act 2011 ## **Trustees** ’ **Annual Report** ## **1. Reference and AdministraBve Details** Trustees serving during the year: - Jayne Ann Shenstone - John Michael Lewis - Jo Martin - Pam Wallace Registered OfQice: Little Vauld, The Vauld, Marden, Hereford, HR1 3HA ## **2. ObjecBves and Public Benefit** The charity rescues, rehabilitates and rehomes German Shepherd Dogs and similar dogs in need. The trustees conQirm compliance with section 17 of the Charities Act 2011. ## **3. Financial Review** Total income: £494,649 (2024: £300,644) Total expenditure: £267,352 (2024: £347,722) Net movement in funds: £227,297 (2024: £47,077 deQicit) Total funds carried forward: £1,702,884 ## **4. Reserves Policy** The trustees aim to maintain unrestricted reserves equal to approximately twelve months of expenditure. ## **5. Going Concern** The trustees consider the charity to be a going concern for at least twelve months from approval. ## **Statement of Trustees** ’ **ResponsibiliBes** The trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the Qinancial statements in accordance with applicable law and United Kingdom Accounting Standards. Company law requires the trustees to prepare Qinancial statements for each Qinancial year which give a true and fair view of the state of affairs of the charitable company and of its income and expenditure for that period. In preparing these Qinancial statements, the trustees are required to select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP (FRS 102); make judgements and estimates that are reasonable and prudent; and prepare the Qinancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue. The trustees are responsible for keeping adequate accounting records, safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Statement of Financial AcBviBes (SOFA)** ||Unrestricted (£)|Restricted (£)|Total 2025 (£)|Total 2024 (£)| |---|---|---|---|---| |Donations and
Legacies|440,996|-|440,996|265,975| |Adoption Fees|29,998|-|29,998|13,240| |Investment
Income|20,049|-|20,049|15,785| |Fundraising
Activities|49|-|49|1,000| |Gift Aid
|2,353|-|2,353|4,073| |~~Receipts~~
Insurance
Commission|1,205|-|1,205|571| |Total Income|494,649|-|494,649|300,644| |Charitable
Activities
Expenditure|(242,610)|-|(242,610)|(311,928)| |Administration
Costs|(18,292)|-|(18,292)|(35,928)| |Staff Costs|0|-|0|0| |Depreciation|(6,450)|-|(6,450)|(628)| |Total
Expenditure|(267,352)|-|(267,352)|(347,722)| |Net Movement
in Funds|227,297|-|227,297|(47,077)| ## **Balance Sheet as at 31 March 2025** The company is entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit under section 476 of the Companies Act 2006. |ompanies Act 2006.|| |---|---| |Funds brought forward|1,471,418| |Net movement in funds|227,297| |Funds carried forward|1,702,884| Approved by the trustees on:27th February 2026 Signed on behalf of the trustees Jayne Ann Shenstone Trustee and Director Company No: 06669864 ## **Notes to the Financial Statements** ## 1. Basis of Preparation Prepared in accordance with Charities SORP (FRS 102), Companies Act 2006 and Charities Act 2011. ## 2. Accounting Policies Income recognised when entitlement, probability and measurement criteria are met. Expenditure recognised when incurred. Single unrestricted fund. Depreciation on straight-line basis. Basic Qinancial instruments measured at transaction value. ## 3. Trustees’ Remuneration and Expenses No trustee received remuneration during the year (2024: £nil). No trustee received reimbursement of expenses during the year (2024: £nil). ## 4. Related Party Transactions John Michael Lewis, trustee, trading as Sundial Creative, received £4,000 for website and IT services (2024: £8,000). The trustee declared his interest and withdrew from related discussions. The remaining trustees conQirmed the arrangement was necessary, reasonable and permitted under the Articles. Alice Shenstone (former trustee) trading as Handy Nanny Pet Services received £9,981 (2024: £9,840). All transactions were conducted at arm’s length. ## 5. Going Concern The trustees consider charity to be a going concern. ## **GERMAN SHEPHERD DOG RESCUE** Registered Charity No: 1141122 Company No: 06669864 **Trustees** ’ **Annual Report and Financial Statements** For the year ended 31 March 2025 Prepared in accordance with the Charities SORP (FRS 102), the Companies Act 2006 and the Charities Act 2011 ## **Trustees** ’ **Annual Report** ## **1. Reference and AdministraBve Details** Trustees serving during the year: - Jayne Ann Shenstone - John Michael Lewis - Jo Martin - Pam Wallace Registered OfQice: Little Vauld, The Vauld, Marden, Hereford, HR1 3HA ## **2. ObjecBves and Public Benefit** The charity rescues, rehabilitates and rehomes German Shepherd Dogs and similar dogs in need. The trustees conQirm compliance with section 17 of the Charities Act 2011. ## **3. Financial Review** Total income: £494,649 (2024: £300,644) Total expenditure: £267,352 (2024: £347,722) Net movement in funds: £227,297 (2024: £47,077 deQicit) Total funds carried forward: £1,702,884 ## **4. Reserves Policy** The trustees aim to maintain unrestricted reserves equal to approximately twelve months of expenditure. ## **5. Going Concern** The trustees consider the charity to be a going concern for at least twelve months from approval. ## **Statement of Trustees** ’ **ResponsibiliBes** The trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the Qinancial statements in accordance with applicable law and United Kingdom Accounting Standards. Company law requires the trustees to prepare Qinancial statements for each Qinancial year which give a true and fair view of the state of affairs of the charitable company and of its income and expenditure for that period. In preparing these Qinancial statements, the trustees are required to select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP (FRS 102); make judgements and estimates that are reasonable and prudent; and prepare the Qinancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue. The trustees are responsible for keeping adequate accounting records, safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Statement of Financial AcBviBes (SOFA)** ||Unrestricted (£)|Restricted (£)|Total 2025 (£)|Total 2024 (£)| |---|---|---|---|---| |Donations and
Legacies|440,996|-|440,996|265,975| |Adoption Fees|29,998|-|29,998|13,240| |Investment
Income|20,049|-|20,049|15,785| |Fundraising
Activities|49|-|49|1,000| |Gift Aid
|2,353|-|2,353|4,073| |~~Receipts~~
Insurance
Commission|1,205|-|1,205|571| |Total Income|494,649|-|494,649|300,644| |Charitable
Activities
Expenditure|(242,610)|-|(242,610)|(311,928)| |Administration
Costs|(18,292)|-|(18,292)|(35,928)| |Staff Costs|0|-|0|0| |Depreciation|(6,450)|-|(6,450)|(628)| |Total
Expenditure|(267,352)|-|(267,352)|(347,722)| |Net Movement
in Funds|227,297|-|227,297|(47,077)| ## **Balance Sheet as at 31 March 2025** The company is entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit under section 476 of the Companies Act 2006. |ompanies Act 2006.|| |---|---| |Funds brought forward|1,471,418| |Net movement in funds|227,297| |Funds carried forward|1,702,884| Approved by the trustees on:27th February 2026 Signed on behalf of the trustees Jayne Ann Shenstone Trustee and Director Company No: 06669864 ## **Notes to the Financial Statements** ## 1. Basis of Preparation Prepared in accordance with Charities SORP (FRS 102), Companies Act 2006 and Charities Act 2011. ## 2. Accounting Policies Income recognised when entitlement, probability and measurement criteria are met. Expenditure recognised when incurred. Single unrestricted fund. Depreciation on straight-line basis. Basic Qinancial instruments measured at transaction value. ## 3. Trustees’ Remuneration and Expenses No trustee received remuneration during the year (2024: £nil). No trustee received reimbursement of expenses during the year (2024: £nil). ## 4. Related Party Transactions John Michael Lewis, trustee, trading as Sundial Creative, received £4,000 for website and IT services (2024: £8,000). The trustee declared his interest and withdrew from related discussions. The remaining trustees conQirmed the arrangement was necessary, reasonable and permitted under the Articles. Alice Shenstone (former trustee) trading as Handy Nanny Pet Services received £9,981 (2024: £9,840). All transactions were conducted at arm’s length. ## 5. Going Concern The trustees consider charity to be a going concern. CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees GERMAN SHEPHERD DOG RESCUE LTD On accounts for the year ended 31 MARCH 2025 Charity no lif any) 114422 Set out on pages I report to the trustees on my examination of the accounts of the above charity for the year ended Responsibilitie$ and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirèments of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Trust's accoLtnts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions giv8n by the Charity Commission under section 145{5)Ib) of the Act. Ind•pendent The charity's gross income ex￿eded £250,000 and l am qualified to examiner's statsment undertake the examination by being a qualified member of Association of Accounting Technicians applicable. I have completed my examination. I confimi that no material matters hav8 come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records We￿ not kept in a¢cordance with section 130 of the Charities Act., or the accounts did not accord with the accounting re¢ords.' or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charilies (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 ind8pendenl examination. I have no concerns and have Gome across no other matters in connection with the examination to which attention should bè drawn in this report in order to enable a proper understanding of the a¢counts to be reached. Please delet8 the words in the brackets if they do not apply. Slgned: Date: 2710212026 Name: Christine Hopkins Relevant professional qualification(s) or body lif any): F.M.A.A.T IER Oct 2018 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 guidan￿ for examiners). Give here brief details of any items that the examiner wishes to discloso. IER Oct 2018