a￿￿ reptr*kn nun*tr M I1￿1928 GERMAN SHEPHERD RESCUE ELrrE UMITED (A COMPANY UMtTED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMEPITS FOR THE YEAR ENDED 31 DECEMBER 2023 GERMAN SHEPHERD RESCUE ELrrE LIMfrED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Ito13 atwn8rt of RespMslbS1ths 14 15 aternart of Flnanda Acttvths 16 17 Notss to the Flr*andal Staten*nts 18to23 Detslal IrKome and EY￿1￿lIe Acc(Krt 24 • • Gernian • Shepherd Rescue Elite Annual Re ort for Flnandal Perfod 1° Janua 2023 to 31" December 2023 German Shepherd Rescue Ellte Ltd Also known ￿. GSRE & GSR EIIts. R•8lster•d Company Numbèr 8289960 En£land & Wales Reglstered Ch•thy Number 1150928 Trustees: Alllson Clafke Lluy Brown Llnda Mlmmack Dirertors: Alllson aarke Uuy Brown Secretary: Liuy Brown Re8i5tered Office: Gravelle Hatch House Malacca Farm West aandon Gulldford Surrey GU4 7UQ The trustees and dlrectors who ser¥ed durin8 the financlal period. presenl their annual report for the perbod i# January 2023 to 31$1 December 2023. Strurture Governance and Mana Gerrnan Shepherd Rescue Elite ￿"MIted was incorporated on 12 Novembef 2012 as a ompany limrted by 8uarantee. The company achieved tharitable status on 21M February 2013. ement The eL*nstit￿bOn currently adopted Is cofttalned in ihe Articles of Association of the company as amended ioth FebNary 2013. Trustees ore nominated by a current trustee and rf approved by the majorty, accepte(l onto the Board of Trustees. a)¥Ky nurtor rK+ 115CP328 The tharlty's objects are: fof the benefrt of the publlc to relieve the suffering ol dogs in need of care ènd attention, primarily Gern)aTr Shepherd do85 or cross b￿ed5 and. in partlcular, to provlde and malntaln rescue homes or other facllltles for the reception, care and treatment of such anirnals: and to eduote the public In matters pertainin8 to animal welfare In 8eneral and the preventfron of Cruelty arKI sufferin8 amon8 anlmals. GSRE have predominantly taken into their care German Shepherd aThd Gemian shepherd cros5 do85 that have been identified as bein8 at risk of euthanasia in council pounds or have been si8ned over to us by thelr owners who are Tro longer able to care for their dogs for whatever reason, All doqs in our care are gNen any medical treatment required whbch has induded some costty ca5e5. We endeavour to mi(r¢xhip, vaccinate and neuter all do8s whllst in our care but if not possible. for example due to a bitch's season history. we have a strici follow up procedure to ensure neutenng Is completed by the adopter. The majority of dogs in the care of G5RE are either kept In approved fostef homes or commercial kennels whlch have been assessed and approved by a trustee. GSRE also now own their own kennels In Cornwall which 15 used predominantly for do8s who need experlenced trainln8 to help them on thelf journey, and also arts as a sanrtuary for sornè of the older, more diffbcult dogs thai are not suited to living in a home environment, The Charity ensures that all dogs are assessed before bein8 plxed in a home arml all homes are assessed for the suitability to have one of our dogs. GSRE glves Rescue Ba¢k Up to all of our do85. we give continued backup, advice and 5UPPQrt to people who have adopted one of our do8s and in a case where a new home Is not rlght for a do& we will always take that do8 back into our care. GSRE also carries out a follow up visit post adoption to ensure the dog is settlin8 in with their new famity. GSRE also helps Bel8ian Shepherd Malinois and Dutch Shepherds as there is also an Influx of these breeds coming In as strays. Not being able to rdentrfy any reputable charities that helped these specific breeds. we felt that we were probably In the besl Position to care for thern. being workin8 line dogs ofien used alon8side the German Shepherd. Havin8 also built up a network of Pollce Fofces and Prisons in need of working dogs. we have also estsbli5hed Suitable outlets for many of them. GSR£ endeavour to educate the publlc on do8 wellare ar￿ responsible ownership through its website, social media groups and when out at fundraisin8 events. The charity is also proactive and supportive of relevant animal weffare le8lslatlon and campalen The chanty relies totally on donatlons, grants and fundfaisln8 Income and have numerous different events aimed at increasing irbcome and promoting the Charity. All of thi5 15 achieved throu8h our increasin8 network of approved and dedlcated volunteers. all of whom are unpaid. Owrty regstrltx￿ 1150928 Achlovem•nts and P•rformance Sadly 2023 was just a continuation of dogs cornir*8 in and adoption applications dropping In numbers, 50 8ood hornes for the many do8$ in our care was Itke finding a pin in a haystack. We had hoped the influx of do8S w¢)uld peak durin8 2023 and start to drop but. no. still they came and slill they come. Of course, the XL Bullie ban did Trot help as towards the end of the vear, so manywere ￿1Th8 abandoned thai filled up council kennels. meaning all breeds picked up as strays were even more at risk of euihanasia as space was at a premium. I was told that council kennels looked like NHS hospitals. with doe warden vans queuing to drop off dogs whilstthe kennels had to decide which dogs had done their statutory 7 days to send them off to be euthanised to make space for the dogs waiting in the vans. February last year. the AJl-Party Parliamentary Dog Advisory Group IAPDAWGI held a meetin8 at Parliament to discuss The State of UK Rescue.. The general consensus was that whilst we could be pushin8 foi new laws to reduce the do8 5ellin8 market. such as more strin8ent controls for on-llne advertisln& there was Iltile point at ihis tlme as It would take $0 lon8 to get anything through Parliament. Thls was hIgh1￿hled by the fact that the Anlmal Welfare (Kept Animals) Bill hèd been postponed, and then cancelled and broken down inlo'bit<. The other point highlighted 15 that we do in fart have many laws and regulation5 that shoukl control the do8 numbers in terms of breedin8 and importin8. but a5 there is minirnal enlorcement. what is the poinl of more laws that will bE i8nor¢d. bruary thts year, APDAWG held anothèr meetlng to update oft The State of UK Rtscue.. It was hard to I￿ten to the many speakers explaining how they had reached capacity and were unable to help so many dogs. how rehoming was so hard, and the outreach programmes some of the ¢haritie5 were working on to try and keep do85 in their homes. Where this Is due to lack of financ￿ then it is an easier option however. GSRE find very lew of the applical￿ft$ to rehome thelr dees is due to flnances. Le8islatlon has Trot thanged. nor the promised tlghtenlne up of mlcrochlpping re8ulatlons on the databases. and the much needed Ilcensi of rescues. Enforcement on current laws Is as poor as ever, and yet. the Government can bring in a ban on XL Bullies at the drop of a hat to ensure good optiC5. They most certainly did not consider the effect It would have on rescues In terms of capacity and emotional dlstress at dealin8 Wlth so many do85 being euthanised beouse they Could not help them. 11 was clear that more needs to be done io ensure the 8eneral publlc understand that do8s are belng 'mufdered' in vast numbers In the UK despite us supposedly being a nation of do8 lovefs. The other point of contentlon Is the fact that desplte the W industry bel￿ such large part of the economy. there are actualfy no offbcial statistics on the number of dogs that are euthanised by council kennels, vets and re￿e$, whlch should also be broken down by category. Whi15t we knew 2023 would be a tough year flnaThclal￿, we a150 knew that our fabjlous SUPPOrters and volunteers would 8Q the exlra mile. as they always do. to ensure the ffK•ney Char¢¥ regtstTJtk￿ 1150928 Ix)x kept topped up, and of course they did not let us down. We are so 8rateful to you all as every penny really does matter. In terms of do8 numbers. do8 adoptlons were down a8ain whlch was noi surprisln8. The number of dogs in our care at the end of the year was higher than ever but we contirbued to focus on ensuring that every dog in our care wa5, and is, receivin8 a5 fulfilling a lile as is possible, whilst working with individual issues. $0 that when a home Is lookJn8, the dogs are more prepared for the next step In their Ilfe Journey. Rescue continues to be tOU8h as every day there seems to è do8 in need that Is at threat of euthanasla unless a rescue can help. Many rescues have resorted to cherry pickln8 the dogs theywill help. sadly some of the larger charities feel 'turnoverf of dogs is more important than their long-temi chances, but that is somethin8 GSRE has never, and will never do, Last year I wrote In the annual report, "It ts qulte depressing to wrlte this report against last yearf5 as it really highli8ht5 how little has been achieved in yet anothef year In terms of Improvin8 animal welfare standards wlihin the sertor because Of a fallure by Government," and yet herewe are again in 2024 reportingthat nothin8 has changed aThd there 15 nothin8 on the horizon to SU88e5t it will. Think about this with a general elertion due this year; ask your MP'S what they wlll do for animal wemare, ask them do they know how many dogs were needlessly euihanised in their constituency, demand they do more. Do they know the reality: there are not enou8h kennel 5pèce5 for all of the unwanted do8$ and. kennels contrarted ro take In strays are having to make diffitult decisions every day. They literally have lo decide which of the do8s have the besl chance of 8ettin8 a home when decidin8 who to euthanlse as thty just do not have the space. We must be the do8s' volce and demand changel enouBh of the doom and 8loom of rescue because 2023 was also the year we adilÈved an inuedlble milestone! At the Ènd of July, GSRE became the proud owners of their own kennelsl Camelot Kennels Alllson and my dream had always been for GSRE to have its own home, kennels where we take In the more difficult dogs for rehabilitation. for the potential youn8 workers with artty registrntk￿ (￿)b¥ M 11SQ928 the hSgh drlve. and somewhere to keep our sanctuary dogs well cared for and loved. The plan always was that we would continue io use the commercial kennels around the country to keep our geographical spread and avallability. It was always a question of raising enough fundsto startthedream, where would we have the kennels based, and who would runthemP In the Summer of 2022. we were approached by Vigil German Shepherd Dog Rescue. one of the lon8est standin8 breed specific charities in England. They were st￿8&11n8 to find kennels for their do85 due to the pandemic, they therefore had reduced numbers of volunteers, and the Trustees felt It was time to move on with their personal lives and pass thelr le8acy on. V*ll had accumulated a substantlal amount in their 'pot' over the years and wanted to pass this on to arsother GSD charlty that had the same oblecttves. and who would be ablÈ io offer Rescue 8ack Up to all of thelr dogs adopted over the years along wrth continuing to support any of their do85 who required long temi medical back up. We told them our dream arKI the Trustee5 decided GSRE wa5 the perfect charity to hand their legacy on to. Move on to early 2023, and we were advised that Jan and Chrls who owned and rnn the kennels where we boarded some of our do65. were retiring due to a8e and health reasons and the kennels were going to be sold. Cornwall kennels has always been where we send our sanctuary dogs due to its quiet fflature and minimal footfall of people. It meant the dogs had their kennel mum and dad and a routine and lifestyle that suited many of their needs. Most of these do85 have behaviour issues whith meant they would never be'53fe' livin8 in a horne as they would probably Bet themselves Into trouble. GSRE has always belleved that rfa do81s happy Iivlng In a kennel environment and If all their needs are belng met. th•re should be no reason to euthanise these dogs and that cost should not be a factor. What better opportunity for GSRE; kennels we knew, kennels where we already had 18 of our dogs bèsed, so we advised Jan and Chris that GSRE would be in a posrtion to purchase the kennels Ihanks to W￿11. They readily accepted as there only concern had been what woukl happen to the sanctuary do8$ as the reality was that If we had to relocate them, we would have been In a position of makln8 some difficult declslons relatln8 to some of the more challen8in8 dogs. The iimln8 of money comlng In and golng out also matched perfectty and the Trustee5 of Vigil were also very exclted at the opportunity. The question now wa5 who would run the kennels? With the tlme scale we were workin8 to it was impractical for any of the Tru5tee5 to uproot their lives and make the move, so we needed someme we could trusl, someone we knew belleved In our objectlves and someone who we knew would love ajid ore lor the dogs whllst 8fvin8 them the tfainln8 and rehabllltatlon they would req￿&re. Our solutlon was prètty slmple In the er￿ and so we welcomed Oave Wardell on board. As most of you wlll know, we stnjck up a great relationship with Dave and ol course Fobulou$ Finn, when we first heard his story and then as a charity wpported all of their efforts to brini in Finn'5 Law. allowing j[￿ge5 to sentence more harshly for injurin8 1 servke animal for up to Ctyrwy regrytratim nurtr Th) 08289960 tharlty rw5traith 1150928 5 years imprisonment rather than the patheti¢ sentencing previ(wsly which was based on criminal damage of propertyl We also had the honour of Fabulous Flnn bein8 the charlty Patron until his sad passin8. 8ein8 disillusioned with the Police, and havin8 set up Fabulotss Finn Dog Trainin& Dave had mentioned to us previously that his dream would be to have some land where he could Set up a few kennels and focus on trainin& uslng his experience and qualifications from within the Paltce Dog Section and that he had pefsonalty achieved. We put the offer to Dave a5 to if he would like to change his lrfe and maybe start his drearn. and he qulckly jolned our excitement in what the fthure could bring for G5RE and the GSD breed that w need our help. Dave left the Police and is now on site at the kennels where he qulckly began to bond and work with the do8$ already there. and it wasn't lon8 before new arfivals took up resldence to benefit from hhs maglc touch. HÈS family were totally behind thls major change in their lfves. and the whole family 1$ Involved in the care and trairnin8 of the dogs. and each one is cared fof as if they wefe one of thelr own, As you ran Imagine, there was an awful lot to take on board and learn as we were Bolng alon8 and. beiTr8 members of the ￿$sociation of 008s ènd Cats Homes IADCHI. we knew we would have to achieve minimum standards to keep our full membership. We I•￿re due a physical vlsil in 2023 $0 WÈ asked ihem to wait until we wefe In our own kennels $0 that they could advlse us on any changes that were needed. We worked very hard to ensure standards were met and in November our extemal assessment was carrled out and we achieved 98,5%. There is still a lot of work that will need doin8 in terms of sprucin8 up, some lencin8 requlrements. some internal updates within the kennels which will benefTt ljoth the dogs and their caierfs. and there are also plans to introduce an outside traintng paddock alongside the covered training barn. Obviously. everythlng will take time and plannin& and being a membef of the ADCH we wlll be taking their advice on certaln matters to ensure we continue to meet the staTrdaids. as one day we hope these starKlards will be those required to be a licensed rescue which will ￿ introduced in yeafs to come as has already happened io Scotland. A volunteer drive ensued, and the local response has been Immense. meafting the do8$ are 8ettin8 so much more than we could have ima8ined. We were also very quickly approached by the Duchy College and asked if we would take in work experlence students. Again, thls number grows and whllst beneflcial to them. many of them have also signed up to be regular volunteers which is benefbcial to our dogs. Volunteers will be encoura8ed to participate at the kennels In all manners of activities, and there are many ideas already floatin8 around for fundraising. For this reason. we set up a Facebook Group specrfically for the kennels: htt rou On here you can find a photo album 8ivin8 you a tour of the kennels, and updates on the do8S currenily at the kertnels. It wlll be used to promote ihe chartty lotalty. to promote the dogs. and of course updates wlll be glven as and when we start making changes and improvement5 to our new home. Coiwany rt9istr•tth rwJmtAr ￿ 08289960 Ch¥Ky regstrtiyi Trj 1150928 None ol this would have been possible without the incredible dedication and 5UPPQrt of our many volunteers and supporters who helped 8et us to a position where we could achieve the GSRE dream. so thank you to each and every one of you. however small or large your input. because as we have always said, evèry penffly and every mlnute really does count. And lastly a massive thank you to our Patron. Fabulous Finn for Introduun8 US to your Dad and makln8 him an important part of the charttrfs Journey. We know you are smllln8 down on all of us and will be watching over GSIiE's new home wlth prlde. We have had to accept that we cannot save every dog but wlll continue to save as rnany a5 we can, and with the addition of Camelot. our task has become that much easier as we have more flexibility. GSRE has ¢ome Ihrough 2023 in a financially viable position without having compromised any of our standards nor the level of care for the do8s. Whilst we wait for those '8oid dust, homes to c¢)me through, we wlll continue the fi8ht. and wlth our amazin8 team of dedicated volunteers and supporters we wlll continue to face all challen8es head on. As always, Team GSRE Is keyl ststlstlcs A totsl ol just 92 do85 were adopted from us durin8 this period fi'ndin8 their forever home. the lowesl fieure ever In our hlstory. jvst Illustratin8 h¢>w hard rexue was last year. Dog5 adopted 140 120 2013 2015 2Q16 1017 2018 Xljg 2020 2021 2011 2023 In total we took In 108 dogs durin8 the same perlod. thts figure also belng down on prevlous years as applications to adopi dropped drastKallv. (Y4rty re9strat>Jn nLnknr no 1150928 72 of these dogs came from the pounds whefe they may otherwise have been put to sleep and is the highest figure in our history. 4 came In from other rescues who requested our help as a breed speciflc rescue. 7 dogs were erther seized by or signed over to the police who requested our help. In many cases the police removed the do8 for the do¢5 safety or due to neglecl. 2S dogs were from their owners with the usual reasons. We stressed to owners that It was their responsibility to keep ihelr dogs safe whllsi WÈ iried to help them rÈhome them, as our priority had to be the strays who have no one else lo fight thelr cause. Fortunately, no puppie5 were born within the rescue durirn8 the year havifya rbot had any pre8naAt bltches arrive from the councll kennels we helped. Dogs That Came Into Rescue 140 120 ify) X113 2014 201$ 2016 2017 20 X119 1 2022 2Q23 As at ihe 31A December 2023. GSRE had a toial of 155 dogs in thelr care which is definitety the mosl we have ever held. 8elng In the positlon to ensure thelr safety and In many cases. save their Ilves, we never say no if we Gln help. 37 of these do85 were in approved commercial kennels we regularly work with. 31 were in our own kennels in Cornwall, and 65 were in GSRE approved foster homes, some in foster with a view to adopt. We also had 22 do8$ who are permanently in our care for variou5 reason5. OWRY reg15tratkn nurr*tr Th) 1150928 Dogs In Our Care 7CI X114 201$ ?ot6 ?oiY Y)19 1020 33 •kn (offlmwwl Kenr&￿ *lfi C•rn*ltstl•N*h I￿t￿r •th lor¥ T•mi C•rn Fl follow this report. - The Kcounts as filed at Companies House and Ihe Charity Commisslon Income Re(elved GSRE relies totally on donations, grants. and fundraising events to continue to operate however. 2023 was a very special year with the IrKredible transfer of funds from Vi8il GSD of £700.{￿10 enablin8 the purchase of our own kennels. Fundralsln8 Is wch an Important part ol our on80in8 income and thanks to all that 8ive up thelf time to achleve ama21n8 results. As ever, speclal thanks to Sunday GSD Walk Group and our very special Angle Roberts and GSO Northumberland Walk Group. Thelr many dlfferent fund-ra#sin8 artivities continue to motivate our incredible supporters to reach into their purses and wallets to help the dogs. We continued to attend shows such as All About Do85 around the country in 2023 and the fun dog shows alway5 raise5 enthusiasm and funds. From the start we prgmised to be totally transparent with the accounts as we believe honesty and openness Is a Major factor In the tremendous support behind us and essentlal io malntsin Profes￿onal feputatlM. The followin8 table 15 a breakdown of the income received for the financial period. Income Source 2023 2023 2022 2022 2021 2021 TTan5fer from Vi Donations Grants il GS0 E700.000 £I(X).202 £0 £40.OCX) £20,650 £1,39) 73.5% 10.5% £0 £80,397 £30,(XIO £i.o £28,125 £2,910 £0 E71.570 £2,0(X) £53.207 £37.050 £6.360 38% 14% 0% 14% 1% 28% acy Adoption donations Donations from docreased this to a minimum of 6 mofflths. The reserve5 lexcludin8 fixed assets) are needed to meet the workin8 capital reguirements of the charity should the source of funds sienifiontly decrease for any reason for a short period of time. Tolal re efves olic at3 £253 330 12 Ctynwny regtstrfth numb¥ 1*289960 umma nd th Future 2023 continued to be challengFn8 and stlll there has been no reprieve. Instead, wlth the Governmenys ban on XL Bullies. a ban that was not properly thought through and is still not completely understood in terms of 'type', the situation became untenable at the end of 2023 and into 2024. With the increase of XL Bullies being abandoned by a disgraceful section of our society. It meant and means. counc51 kennels are now 50 full. all breeds are s¢Jfferin8 as space becomes Pfemium. We continue to help as many do85 as we can from losin8 their INe5 Iu51 because they are surplus to requirements. It is very sad how muth thts Government has let down Animal Welfare and we are ￿&11 in the Same position as we were 24 months ago. They managed to bring in a ban within a matter of weeks to murder a mostly innocent breed but cannoL or will not. find tlme to address imp¢)rtant issue$ 5uth as the licensing of rescues. One Ihing reputsble rescues are agreed upon Is that we should no lon8er suffer in silence and the public needs to know how bad the situatlon Is ¥￿th do8s beln8 euthanised every day because of human failin8S. GSRE came through 2023 flnaThcSally stfong and with our own base whlch will become a rescue centre of excellence. We are very proud of this as we know many rescues are struggliTr& but of course thi5 could not have been achieved without the belief ond tfU5t Vigil GSD had in u5, With the continued cornmitment and dedication of our volunteers and supporter5. we will continue to face all challen8es head on. Whilst mentally challen8ln8 at limes. and emotl¢)nally drainin& we wlll not give up the fi8ht to Improve animal welfare In the UK and carln8 fof the breeds that need us. GSRE could not exist without our volunteers and supporters. and we may not say it enou8h, but we really do appredate everythin8 that you do to make It posslble lor us to help as many do85 as we do. It does not matter how muth or how Ilttle as every penr*y and every minute really does count. The dogs wlll Jlways be our prlorlty and we wlll contlnue to be their voKe. Thank you alll Approved by the Trustees on 31st July 2024 and si8ned on their behaff by: Elizabeth Brown Trustee, Dirertor ar￿ Company Secretary GERMAN SHEPHERD RESCUE eLThE UMThED Year ended 31 December 2023 Statement ol Trustees, Responslbllltles The trustees (W￿ are atso the dlrectors of Geman Shepl￿d Rescue Elte Umlted for the wryges of company law) are rewslble for ￿eParing a trust&5' annual repyt aThJ financial stat￿ne￿ In ¢xdarKe vlth appllcable and regulations Unlied Klngdom ￿C￿￿n9 StarKlards (Ulm￿l angthxn Gwally Acceffj kn¢wntln9 Prxvo) a true aThJ fair of the state (rf affairs ￿ the d￿ritable 0)m￿Y the IrKomlThJ resow app￿C*￿ of re$(w￿ •KILKliThJ ts Inco￿ and lor that pttlc¥l. In yyir select switsble accwrthj pollde5 and ap￿Y th￿ cMsistenity' obswle the methods ar%J ryirKlples in Chanties SORP; make Jud9erwits arrfl eglmates that are reasonable and Fyud epare I￿a￿la1 staten*nts going corwn basts unless It is InKyrowwte to prewme th* the thafty w61 cMtlnue In I￿SSnesS. at ary tlme fina￿101 posltlon chartty and to tI￿n to enswe that tt finantial statements corroty with the Companfres kt 21￿. Thry are also r￿￿511￿e for safeguarding the assets of the charity and hen￿ f(Y takJ"r¥J feasonatAe step5 fLY tt* prtherrtwm detecti￿ 4)woval by the Trusttts of Charity on 31st July 2024 and SI￿ on Its br. Ellzabeth Brown Cha 14 Chrty rE9btr•II￿ 1150928 thtlo) sel ¢)n p)ges 16 to 21 The tnthe5 (wlKty ￿ also dlrectors (l the cixnpany frx pwrrAes of clryary law) ¥e resp￿￿￿ for the weparation of the accourt& trustee5 rx)n5*Ju that ¥t Is r#X req￿re￿ for ttts yew ur#1er seLtlon 141 d the awldes 2011 (the c￿￿e5 Art) an Ir￿e￿￿K￿t eyAmlnatkn Is neoded. nryseKth* tre ch*lty Is Mt ￿bJectto W#J Is dl*)letswOep• exaKthalSm, Itls my res￿d￿lty to.. the olarttr￿ th* exFerted usefvl lives. No dgxedatkn 15 PThKl•J kn the ye¥ d pjrdwse. It ts cakulated at the folkjwing rates: F￿hrAd Bulk4irN35 (IrKludlng cost r#X separatdy kJentsfiable) K￿ne1 Ewlpma* 2% w anwm 5trJwJht kne 25% w anrrtmi straKJht li ks held sabe are nwAKed at the kfftr d cost or r*t reafsable value. l>ebtws we measured initial T￿in￿K￿l at settlemwt arno￿t after any traje dFscounts (K amount advanced by the chffj. SUbseqU￿tIy, ttw are nwsufed at tre cash or otlRr ConsKJ¥al￿ expedoy to be xhiMI. Cash and cash equlVa￿nts cfjnwlse cash on harKJ and catl dep)sfts. arKI ottw short. tem highty Ilquid investments that a￿ r&idity convertlb* to a kJ>)vm an¥JJnt of cash and are sub*tt to an Insl9nlfuTht risk of charKJe in valu& U•bllltles LAatslities n recO￿Sed wtr￿e * Is than fkdy that ttr￿re is a legal or constructi￿* c4)ligalni c(mnittmg the chanty to pay o(rt resources the amoLrt The ch￿rtY has creditors whth are measur&1 at seitlemwt affl￿nts Jess tr discDunts. . The chanty ha5 basK finaKial rtruM￿t￿ B* flr*ndal 1th1n￿lS we accwnted for on Inllal ￿gnftkn at transxkn vakn subsewty al their Settl￿nent value. Fund Accountlmj Funds hdd ty the are: l. Unrestncted ￿ra1 funds- these are fvnds wlmch ran be ￿ed In acc(xdafUt vath aims ￿ the d￿rty at d15cretlon of tru5tee& rectyved in ropert (rf sp￿ffic woied 19 Ch**y reWJlSon nurtr rn) 1150928 GERMAN SHEPHERD RESCUE ELTTE UMfiED Notes to the HNncl•l Statements for the year ended 31 Decem￿ 2023 Totsl 2022 Funds Funds 2023 122.242 122.242 111,432 Grants Legacies ¢3ft AKI reclawnul 176823 Total 2023 Totsl 2022 Unrestrlcted Funds Funds aank kntwe5t 39 39 Incomo from d￿rftabl• a¢llvld•s Total 2023 Totsl 2022 unr￿trICted Funds Funds Commlssbn Income from other tradlng acthrftles Total 2023 Totsl 2012 Funds Funds Fundraslng Inc( EXpendI￿re on dwltable activities by fvnd type Total 2023 Total 2022 Funds Funds Costs Of charltatrde tfvftles 252,976 252.976 205,69) 20 O￿ty re9stratth numLv no 115C•328 GERMAN SHEPHERD RESCUE ELrrE LIMrrED Notes to the Flnandal Statemnts for th• y•ar end•d 31 Dt£•mb•r 2023 Expendlturn w rnlslng funds by lund typ• Total 2023 Totsl 2022 Funds Funds Incurred seeklng donatl¢)ns 1,596 Expendltur• M charftabl• actlvltles by At￿Y Trp• A¢tlvltla ￿Pp￿t undertaken dlrectly Total 2023 Total 2022 Animal bvelfare 252,976 252,976 205,6S io. Total 2023 Total 2022 Ind4xnknt examinatiffi of the amints 11. Transfer In of funds Relates to a transfer of fvrth fr(Mn Voil German Shept*rd D(*J Res￿ tharty. Tl* Trustees of Vlgll deckled to rel1￿ arKI dose the thanty, passing ￿ the charlvs cumulated rvaerves to Gtrman 9*pl￿d Resc￿ Ellte. Vl911 cMslder trot GSRE $ another GSD charity that has the same obiKtives a5 Vigll aAe to offer Res￿￿ 8a(k to all of the ¢*)gs adopted thrwgh w￿11 ¢yrfer years al￿ wth cortiwNJ to any of their dog5 vhK) required k￿9 term M&￿al back up. 21 (harity no 115CP)2 GERMAN SHEPHERD RESCUE ELrrE UMITED Notes to the Flnandal St•temonts for th• y•ar ended 31 De£ernber 2023 12. Tanglble Assets Freehold Iwd Kennel and bulldlngs Eq￿prnent Totsl At l janu￿ 2023 P4Jditions 1,588 629,632 At 31 c*ember 2023 Deweclatlon At l January 2023 cha￿ for tr* year Elimlnated on dtsposats At 31 t)ectsrber 2023 Ilet Book Value At 31 Dewnlw 2023 At 31 2022 13. Donated Totsl goods lor r•sale Oth•r tradlng activftiej At l January 2023 in pencxl Exwised in ptti¢xl At 31)￿eMb￿ 2023 3,987 3,987 At 31 DKember 2022 14. Debtors Totsl 2023 Totsl 2022 Oebtors PrepayrrMts accn*d Income Is. Cr¢dltor•: Amounts falllw du• wlthln one ye•r Total 2023 Total 2022 Trade ¢yeditors 35,733 957 16,898 25 22 Chfft reg5tr41th nunts rK) 1150928 GERMAN SHEPHERD REsaJE ELrrE UMITED Ilotes to the Hnandal Statements for the year ended 31 Decwnbw 2023 16. Analysls ol charltaJb* funds At I Expendlture Transfer At31 January tx Vl911 December 2023 2023 funds 260 195 17. Unrestrlcted furm Totsl fvnds 629,632 290,020 629,632 2￿,020 Currert fthffties i& Legal status of the thar tharity 6 J c(ryJny lknrted by 9uar*** aThY has no SI￿￿ captsl. In tF* erfert (l ( charity belng wourKI ￿, Ilab411ty in reyrt rf the guarnrtse ts Ilmlted to £1 pu merthr of the charity. 19. Totsl Total 2023 2022 Tnsteeg expeftses ￿1Mbur$ed No Trust* had ary Ferx*)al Intwest In ary contTact (x transxkn entertJ hto by the tharity durlThJ the year (2022 - NIL). T•xatlon As a charity tr* ccffipw ts exwy from corptr*￿ Tax. 23 GERMAN SHEPHERD RESCUE ELrrE UMtrED The tollowlng page does not form part rf th• •tatutory •ccounts GERMAN SHEPHERD RESCUE ELITE LIMITED DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2023 2022 2022 Income Donation5 122,242 73,210 40,000 111,432 50,602 23S,452 163,034 Other operating Income Grants sUr￿ry hKome Gift Ald 3,(M)5 3.161 17.586 46,378 Watw arbd gawal rate5 aeanlng Waste diswsal P(A¥er, light and heat Property repalrs and maintenan Premtses Insuran Equiprnent repatrs Health arKJ safdy Ottrw profes51wl o>sts 1,632 1,392 2,244 1.981 2.390 560 2,389 906 176 (14,440) Admlnlstratlw expenses Kennel costs Vet costs Food costs Toys aThJ equlpment costs Gr(wXnl￿j costs SLthcriptkrtis Legal and professkThl fees Bank char9es Inswances Cost generatbn 177.369 ,537 11,917 453 162,347 38,495 3,241 206 I,IX17 752 1,145 1,154 (245,755) {212,371) Operatlng defidt (7,Isn (2.959) Interest rrniv•ble and simllar Income Bank Inte￿[ recelved 39 1,931 39 Net dqlklt (5,226) (2,920) 24