Charity number: 1141956 Company number: 06908588 (England and Wales) German Shepherd Rescue South Limited Report of the Trustees and Unaudited Financial Statements For the year ended 31 May 2021 German Shepherd Rescue South Limited Contents Page For the year ended 31 May 2021 |Report of the Trustees|1 to 2| |---|---| |Independent Examiner's Report to the Trustees|3| |Statement of Financial Activities|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6 to 10| |Detailed Statement of Financial Activities|11| ## German Shepherd Rescue South Limited Report of the Trustees ## For the year ended 31 May 2021 The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 May 2021. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity's objects are to promote humane behaviour towards animals, in particular German Shepherd dogs, by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. ## Activities The charity is fully committed to the care and rehoming of stray, abused and unwanted dogs, primarily GSD and GSDX dogs who have been abandoned, and rescuing dogs from council pounds that are in danger of being euthanized. To provide veterinary care including microchipping, vaccination, neutering and flea and worm treatment for all dogs in our care that need it. Providing emergency kennelling for dogs that are in danger of being euthanized and those that can no longer be cared for by their owners. Offering advice and help to owners who want to rehome their dogs in hope that this will enable the dog to remain within it's home. The rescue has access to experienced dog behaviourists so that advice and training can be given to dogs with issues. To co-ordinate transport runs for dogs that are coming from pounds around the UK. To place dogs in need of rehoming on our website and and ensuring our volunteers carry out the necessary homechecks. To provide backup should the new home not work out, GSRS will always take our rescue dogs back into the rescue. Various fundraising events are planned for the forthcoming year. ## Achievements and performance Like many charities, the past 18 months have been very difficult due to Covid, and so we have not been able to arrange fundraising days as in previous years, however, the administrators looked at other income streams such as online autions and scratchcard competitions, and this has proved to be beneficial. It is hoped that once all restrictions are lifted that we will be able to return to our fundraising by way of fundays, quiz nights and other events. We are pleased with the number of dogs we have rehomed this year taking into account the restrictions that have been implemented. We also now have our own merchandise site, so we are hopeful of generating income via the sale of clothing etc. The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **Volunteers** During the past year, we have had a lot more people volunteering to help, and with their input we hope to generate more donations and to raise awareness of the charity and it's aims and objectives. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** German Shepherd Rescue South Limited **Charity registration number** 1141956 **Company registration number** 06908588 **Principal address** 48 Edward Grove Fareham Hants PO16 8JA 1 of 11 German Shepherd Rescue South Limited Report of the Trustees Continued For the year ended 31 May 2021 ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: ## **Independent examiners** C A Middleton P Vonhinten E Grimes B Middleton E M Clarke C J Driscoll Chartered Accountants The Old Surgery 19 Mengham Lane Hayling Island Hampshire PO11 9JT Approved by the Board of Trustees and signed on its behalf by ............................................................................. 18 February 2022 C A Middleton 2 of 11 German Shepherd Rescue South Limited Independent Examiners Report to the Trustees ## For the year ended 31 May 2021 I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 May 2021. ## **Responsibilities and basis of report** As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiners statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. C J Driscoll Chartered Accountants The Old Surgery 19 Mengham Lane Hayling Island Hampshire PO11 9JT 18 February 2022 3 of 11 ## German Shepherd Rescue South Limited ## Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 May 2021 |**Notes**
**Income and endowments from:**
Donations and legacies
2
Other income
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5/6
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
38,102
19,270
**57,372**
(1,279)
(65,744)
**(67,023)**
**(9,651)**
7,802
**(1,849)**|**2020**
**£**
66,725
17,057| |---|---|---| |||**83,782**| |||-
(78,683)| |||**(78,683)**| |||**5,099**
2,703| |||**7,802**| 4 of 11 06908588 Registered Number : ## German Shepherd Rescue South Limited Statement of Financial Position As at 31 May 2021 ||**Notes**|**2021**|**2020**| |---|---|---|---| |||**£**|**£**| |**Current assets**|||| |Cash at bank and in hand||58,091|81,225| |||**58,091**|**81,225**| |**Creditors: amounts falling due within one year**|12|(162)|(324)| |**Net current assets**||**57,929**|**80,901**| |**Total assets less current liabilities**||**57,929**|**80,901**| |**Creditors: amounts falling due after more than one year**|13|(10,843)|(24,164)| |**Net assets**||**47,086**|**56,737**| |**The funds of the charity**|||| |Unrestricted income funds|14|(1,849)|7,802| |Fair value reserve||48,935|48,935| |**Total funds**||**47,086**|**56,737**| For the year ended 31 May 2021 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 of its accounts for the year in question in accordance - with section 476, - The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting - records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statements were approved and authorised for issue by the Board and signed on its behalf by: C A Middleton Trustee 18 February 2022 5 of 11 ## German Shepherd Rescue South Limited Notes to the Financial Statements For the year ended 31 May 2021 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006. German Shepherd Rescue South Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **2. Income from donations and legacies** ||**2021**|**2020**| |---|---|---| ||**£**|**£**| |**Unrestricted funds**||| |Donations received|38,102|51,725| |Grants received|-|15,000| ||**38,102**|**66,725**| |**ther income**||| ||**2021**|**2020**| ||**£**|**£**| |**Unrestricted funds**||| |Other income|19,270|17,057| ||**19,270**|**17,057**| |**xpenditure on other trading activities**||| ||**2021**|**2020**| ||**£**|**£**| |**Unrestricted funds**||| |Incurred in seeking donations|1,279|-| |and legacies||| ||**1,279**|**-**| ## **3. Other income** ## **4. Expenditure on other trading activities** 6 of 11 German Shepherd Rescue South Limited Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **5. Costs of charitable activities by fund type** |**Unrestricted funds**
Animal Welfare Costs
Support costs
**osts of charitable activities by activity type**
**Support**
**costs**
**Activities**
**undertaken**
**directly**
**£**
**£**
**Support costs**
Animal Welfare Costs
10,064
55,680|**2020**
**2021**
**£**
**£**
69,324
55,680
9,359
10,064
**78,683**
**65,744**
**2020**
**2021**
**£**
**£**
65,744
78,683| |---|---| ## **6. Costs of charitable activities by activity type** ## **7. Analysis of support costs** |**Animal Welfare Costs**
Other admin costs
Governance costs|**2021**
**£**
3,204
6,860
**10,064**|**2020**
**£**
2,445
6,914| |---|---|---| |||**9,359**| ## **8. Net income/(expenditure) for the year** This is stated after charging/(crediting): |This is stated after charging/(crediting):||| |---|---|---| ||**2021**|**2020**| ||**£**|**£**| |Depreciation of owned fixed assets|-|2,756| |Accountancy fees|162|162| 7 of 11 German Shepherd Rescue South Limited Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **9. Particulars of employees** ||**2021**|**2020**| |---|---|---| |Employees|0|0| ||**0**|**0**| ## **10. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activites are for unrestricted funds. ## **11. Tangible fixed assets** |**Cost or valuation**
At 01 June 2020
At 31 May 2021
**Depreciation**
At 01 June 2020
At 31 May 2021
**Net book values**
At 31 May 2021
At 31 May 2020|**Motor**
**Vehicles**
**£**
11,024
**11,024**
11,024
**11,024**
**-**
**-**|**Fixtures and**
**Fittings**
**£**
5,047
**5,047**
5,047
**5,047**
**-**
**-**|**Total**
**£**
16,071| |---|---|---|---| ||||**16,071**| ||||16,071| ||||**16,071**| ||||**-**| ||||**-**| ## **12. Creditors: amounts falling due within one year** |Accruals and deferred income
**Creditors: amounts falling due after more than one year**
Other creditors|**2021**
**£**
162
**162**
**2021**
**£**
10,843
**10,843**|**2020**
**£**
324| |---|---|---| |||**324**| |||**2020**
**£**
24,164| |||**24,164**| ## **13. Creditors: amounts falling due after more than one year** 8 of 11 German Shepherd Rescue South Limited Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **14. Movement in funds** ## **Unrestricted Funds** |_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/06/2020**
**£**
7,802
**7,802**
**Balance at**
**01/06/2019**
**£**
2,703
**2,703**|**Incoming**
**resources**
**£**
57,372
**57,372**
**Incoming**
**resources**
**£**
83,782
**83,782**|**Outgoing**
**resources**
**£**
(67,023)
**(67,023)**
**Outgoing**
**resources**
**£**
(78,683)
**(78,683)**|**Balance at**
**31/05/2021**
**£**
(1,849)| |---|---|---|---|---| |||||**(1,849)**| |||||**Balance at**
**31/05/2020**
**£**
7,802| |||||**7,802**| ## **Purpose of unrestricted Funds** ## General To aid with the rescue and well being of the dogs. ## **15. Analysis of net assets between funds** ||**Tangible**|**Net current**|**Creditors >**|**Net Assets**| |---|---|---|---|---| ||**fixed assets**|**assets /**|**one year**|| |||**(liabilities)**||| ||**£**|**£**|**£**|**£**| |**Unrestricted funds**||||| |_General_||||| |General|-|57,929|(10,843)|47,086| ||**-**|**57,929**|**(10,843)**|**47,086**| 9 of 11 ## German Shepherd Rescue South Limited Notes to the Financial Statements Continued For the year ended 31 May 2021 ## **Previous year** |**Previous year**||||| |---|---|---|---|---| ||**Tangible**|**Net current**|**Creditors >**|**Net Assets**| ||**fixed assets**|**assets /**|**one year**|| |||**(liabilities)**||| ||**£**|**£**|**£**|**£**| |**Unrestricted funds**||||| |_General_||||| |General|-|80,901|(24,164)|56,737| ||**-**|**80,901**|**(24,164)**|**56,737**| 10 of 11 ## German Shepherd Rescue South Limited Detailed Statement of Financial Activities For the year ended 31 May 2021 ||**2021**|**2020**| |---|---|---| ||**£**|**£**| |**INCOME AND ENDOWMENT**||| |**Donations and legacies**||| |Donations|38,102|51,725| |Grants receivable|-|15,000| ||**38,102**|**66,725**| |**Other income**||| |Other income|19,270|17,057| ||**19,270**|**17,057**| |**Total incoming resources**|**57,372**|**83,782**| |**EXPENDITURE**||| |**Other trading activities**||| |Cost of Incurred in seeking donations and|(1,279)|-| |legacies||| ||**(1,279)**|**-**| |**Charitable activities**||| |Veterinary Costs|(19,690)|(17,673)| |Kennel Fees|(35,079)|(43,195)| |Dog Food|(572)|(1,378)| |Animal Transport|(150)|(6,942)| |Dog Training|(189)|(136)| ||**(55,680)**|**(69,324)**| |**SUPPORT COSTS**||| |**Other admin costs**||| |Telephone|(594)|(517)| |Postage & Stationery|(846)|(559)| |Advertising|-|(559)| |Protective Clothing|(297)|(264)| |Computer Costs|(1,467)|(546)| ||**(3,204)**|**(2,445)**| |**Governance costs**||| |Accountancy fees|(162)|(162)| |Premises costs|(635)|(564)| |Depreciation of owned assets|-|(2,756)| |Motor and travel expenses|(2,814)|(2,584)| |Other office costs|(256)|(619)| |Other finance costs|(87)|(229)| |Storage Costs|(2,906)|-| ||**(6,860)**|**(6,914)**| |**Total resources expended**|**(67,023)**|**(78,683)**| |**Net Expenditure**|**(9,651)**|**5,099**| 11 of 11 This page does not form part of the statutory financial statements