Charity Registration Number : 1141956 Company Registration Number : 06908588
GERMAN SHEPHERD RESCUE SOUTH LTD
A COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
GERMAN SHEPHERD RESCUE SOUTH LTD
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MAY 2025
| Trustees | Carol Middleton |
|---|---|
| Brian Middleton | |
| E Clarke | |
| Charity Number | 1141956 |
| Company Number | 06908588 |
| Registered Ofce | 48 Edward Grove |
| Fareham | |
| Hampshire | |
| PO16 8JA | |
| Independent Examiner | C J Driscoll Chartered Accountants & Tax Advisers |
| 19 Mengham Lane | |
| Hayling Island | |
| PO11 9JT |
GERMAN SHEPHERD RESCUE SOUTH LTD
CONTENTS
FOR THE YEAR ENDED 31 MAY 2025
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
GERMAN SHEPHERD RESCUE SOUTH LTD
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MAY 2025
The trustees present their annual report and financial statements for the year ended 31 May 2025.
Trustee's report and financial statements
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2025. 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).
Trustees
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Carol Middleton Brian Middleton E Clarke
Trustee's responsibilities statement
The trustees, who are also the directors of Charity For German Shepherd Rescue South Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and signed on its behalf by:
Carol Middleton Trustee Date : 24 February 2026
Page 1 of 8
GERMAN SHEPHERD RESCUE SOUTH LTD
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2025
Independent Examiner’s Report to the Trustees of German Shepherd Rescue South Limited
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 May 2025 which consists of the statement of financial activities, balance sheet and the related notes
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')
I report in respect of my examination of the charity's accounts carried out under section 145 of the 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 Statement
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:
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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
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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.
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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.
Name: Rizwan Khan
for and on behalf of C J Driscoll Chartered Accountants & Tax Advisers
Date: 23 February 2026
Page 2 of 8
GERMAN SHEPHERD RESCUE SOUTH LTD
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Other 3 Total Expenditure on: Raising funds 4 Charitable activities 5 Other 7 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 62,937.00 29,226.00 92,163.00 2,973.50 126,331.50 2,291.00 131,596.00 (39,433.00) (39,433.00) 76,739.62 37,306.62 |
Total Funds 2025 £ 62,937.00 29,226.00 92,163.00 2,973.50 126,331.50 2,291.00 131,596.00 (39,433.00) (39,433.00) 76,739.62 37,306.62 |
Total Funds 2024 £ 52,106.44 27,102.97 |
|---|---|---|---|
| 79,209.41 | |||
| 6,557.35 89,548.76 2,370.02 |
|||
| 98,476.13 | |||
| (19,266.72) | |||
| (19,266.72) 96,006.34 |
|||
| 76,739.62 |
Page 3 of 8
GERMAN SHEPHERD RESCUE SOUTH LTD
BALANCE SHEET
FOR THE YEAR ENDED 31 MAY 2025
| Recommended categories by activity Notes Fixed assets Current assets Cash at bank and in hand 9 Total current assets Creditors: amounts falling due within one year 10 Net current assets/(liabilities) Total net assets Funds of the Charity Unrestricted funds 11 Restricted funds 11 Endowment funds 11 Revaluation reserve Total funds |
Total Funds 2025 £ 117,812.00 117,812.00 31,570.00 86,242.00 86,242.00 37,306.62 - - 48,935.00 86,241.62 |
Total Funds 2024 £ 155,080.28 155,080.28 29,406.00 125,674.28 |
|---|---|---|
| 125,674.28 | ||
| 76,739.62 - - 48,935.00 |
||
| 125,674.62 |
For the year ended 31 May 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 24 February 2026 and signed on its behalf by:
Carol Middleton Trustee
Date : 24 February 2026
Page 4 of 8
GERMAN SHEPHERD RESCUE SOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
2. Income from Donations and Legacies
| 2. Income from Donations | and Legacies | ||
|---|---|---|---|
| Analysis Donation and gifts Total 3. Other Income Analysis Fundraising/Auctions Insurance Commission J Sainsbury Trust -Grants Merchandise Transfer from Bank Account Total 4. Expenditure on Raising Analysis Donations & Legacies Cost Total Support Costs |
Unrestricted funds £ 62,937.00 62,937.00 Unrestricted funds £ 25,907.00 2,549.00 - 434.00 336.00 29,226.00 Funds |
Total funds 2025 £ 62,937.00 62,937.00 Total funds 2025 £ 25,907.00 2,549.00 - 434.00 336.00 29,226.00 |
Total funds 2024 £ 52,106.44 |
| 52,106.44 | |||
| Total funds 2024 £ 21,402.52 2,682.20 2,000.00 765.03 253.22 |
|||
| 27,102.97 | |||
| Total funds 2024 £ 5,052.71 5,052.71 1,504.64 |
|||
| 6,557.35 |
Page 5 of 8
5. Expenditure on Charitable Activities
| Analysis Bank charges Veterinary Costs Kennel Fees Dog Food & Welfare Cost Total Support Costs 6. Support Costs Analysis Support Costs Light & Heat Telephone Stationary Postage Computer Costs Companies House Governance Costs Motor & Travel Expenses Insurance Merchandise & Fundraising Storage Cost Accountancy Fee 7. Other Expenditure Analysis Derv Misc Expenses Total |
Unrestricted funds £ 71.00 35,564.00 75,904.00 6,056.00 117,595.00 8,736.50 126,331.50 Unrestricted funds £ 1,200.00 1,091.00 2,291.00 |
Total funds 2025 £ 71.00 35,564.00 75,904.00 6,056.00 117,595.00 8,736.50 126,331.50 Total funds 2025 £ 1,000.00 1,120.00 662.00 1,778.00 1,387.00 - - 1,321.00 2,270.00 1,812.00 360.00 |
Total funds 2024 £ 101.45 26,063.21 51,323.09 5,389.44 82,877.19 6,671.57 |
|
|---|---|---|---|---|
| 89,548.76 | ||||
| Total funds 2024 £ - - 83.74 1,331.63 1,580.91 13.00 1,900.45 1,316.55 - 1,413.93 536.00 |
||||
| 11,710.00 8,176.21 |
||||
| Total funds 2025 £ 1,200.00 1,091.00 2,291.00 |
Total funds 2024 £ 1,500.79 869.23 |
|||
| 2,370.02 |
Page 6 of 8
8. Tangible Fixed Assets
| Motor Vehicles £ 8.1 Cost or valuation At 01 June 2024 11,024.00 Additions - Disposals - Revaluations - Transfers - At 31 May 2025 11,024.00 8.2 Depreciation and impairments At 01 June 2024 11,024.00 Charge for the year - Disposals - Revaluations - Transfers - At 31 May 2025 11,024.00 8.3 Net book value At 01 June 2024 - At 31 May 2025 - 9. Cash at bank and in hand Total funds 2025 £ Cash at bank and in hand 117,812.00 Total 117,812.00 10. Creditors: Amounts falling due within one year Total funds 2025 £ Trade creditors 29,226.00 Accruals and deferred income 2,344.00 Total 31,570.00 |
Motor Vehicles £ 11,024.00 - - - - |
Motor Vehicles £ 11,024.00 - - - - |
Fixtures & Fittings £ 5,047.00 - - - - 5,047.00 5,047.00 - - - - 5,047.00 - - Total funds 2024 £ 155,080.28 |
|---|---|---|---|
| 11,024.00 | |||
| 11,024.00 - - - - |
|||
| 11,024.00 | |||
| - | |||
| - | |||
| 155,080.28 | |||
| Total funds 2024 £ 29,226.00 180.00 |
|||
| 29,406.00 |
9. Cash at bank and in hand
10. Creditors: Amounts falling due within one year
Page 7 of 8
11. Charity funds
| 11. Charity funds | 11. Charity funds | 11. Charity funds | 11. Charity funds |
|---|---|---|---|
| 11.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 76,739.62 92,163.00 131,596.00 - - 37,306.62 11.2 Details of material funds held and movements during the PREVIOUS reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds 96,006.34 79,209.41 98,476.13 - - 76,739.62 |
|||
| 96,006.34 79,209.41 98,476.13 - |
- | 76,739.62 |
12. Average Number of Employees
Average number of employees during this year : 0 and last year : 0
Page 8 of 8