regt*atlon nunthr M IL5(rJ28 GERMAN SHEPHERD RESCUE EUTE UMITED (A COMPANY UMITED BY GUASIANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
GERMAN SHEPHERD RESCUE ELITE LIMITED ANNUAL REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees. Report Ito14 StatemeJft of TnL5tees' Resp)nslbllltks 15 Indept ElmInerfS ReFort 16 atemert of Flnandal ktmties 17 Balan Sheet 18 19 Notes to Statents 20to26 The following pa9e does not forni part of the accounts Detslled IrKTh and EXdIture kcourt 27
ity rwstrath)n rnwrthf no 1150928 • • • German • Shepherd Rescue Elite Annual Re ort for Flnandal Perlod 1° Janua 2024 to 31° December 2024 Gemian Shepherd Rescue Ellte Ltd Also known as: GSRE & GSR Ellte. Reglstered Company Number 8289960 Enand & Wales Re8lstered Charlty Number 1150928 Trustees: Alllson aarke Lizry Brown Linda Mimmad( DSrertors: Alllson Clae Brown Secretary. Llzry Brown Re8lstered Office: Camelot Kennels Launceston Road Kelly Brav Calllngton Cornwall PL17 8PN The trustees and directors who served durin8 the financial period, present their annual report for the perlod IA January 2024 to 31# December 2024. Structure Governance and Mana German Shepherd Rescue Elite Limited was incorporated on 12 November 2012 as a company limlted by guarantee. The company achieved charitable status on 21" February 2013. ement The constitution currertly adopted is contained In the Articles of Assoclation ol the company as amended ioth February 2013. Trurtees are nominated by a current trustee and if approved by the majorfly, accepted onto the Board of Trustees.
Cw>any r*strati(m numter 08289960 Charty registratlon rwmber 1150928 Ob ectlves and Actlvltles . The charity's objects are: for the benefit of the public to relieve the suffering of dogs In need of care and attention, prlmarily German Shepherd do85 or cross breeds and, in particular, to provide and malntain rescue homes or other facillties for the reception. care and treatrnent of such animals; and to educate the public in matters pertainlng to anlmal welfare in general and the prevention of cruelty and sufferin8 arnon8 animals. .GSRE have predominantly taken into their care German Shepherd and German Shepherd cross do85 that have been Identified as bein8 at risk of euthanasia In councll pounds or have been signed over to us by their owners who are no longer able to care for their dogs for whatever reason. All dogs in our care are given any medlcal treatment requlred which has Included some costly cases. We endeavour to microchip. vacclnate and neuter all dogs whllst In our care but if not possible, for example due to a bitch's season history. we have a strlct follow up procedure to ensure neutering Is completed by the adopter. The majority of dogs In the care of GSRE are either kept in approved foster homes or commercial kennels which have been assessed and approved by a trustee. GSRE also now own their own kennels in Cornwall which is used predominantly for dogs who need experienced trainlng to help them on their Journey, and a150 acts as a 5ar)ctuary for some of the older, more difficult dog5 that are not Suited to living in a home environment. The Charity ensures that all dogs are assessed before beln8 plxed in a home and all homes are assessed for the suitability to have one of our dogs. GSRE gives Rescue Back Up to all of our dogs: we give continued backup, advice and support to people who have adopted one of our dogs and in a case where a new home is not right for a do& we will always take that d08 back into our care. GSRE also carries out a follow up vlsit Post adoption to ensure the dog Is settllng In with their new family. GSRE also helps Belglan Shepherd Malinois and Dutch Shepherds as there is also an influx of these breeds coming in as Strays. Not bein8 able to identify any reputable charities that helped these specific breeds, we felt that we were probably in the best P051tion to care for them, being worklng line dogs often used alongside the Gemian Shepherd, Having also built up a network of Police Forces and Prisons in need of working dogs, we have also established surtable outlets for many of them. GSRE endeavour to educate the public on dog welfare and responsible ownership through its website. social media groups and when out at fundraising events. The charity ts also proactive and 5UPPOrtive of relevant animal welfare legislation and campai8ns. The tharity relies totally on donatlons. grants arKI fundra15ing income and have numerous different events aimed at Increasin8 Income and promoting the Charlty. All of this Is achiwrfed through our increasin8 network of approved and dedicated volunteers, all of whom are unpaid.
Chwity retystrJthJ) rnwrthr M 1150928 Achlevements and Performance 2024 we hoped was the peak in the number of do85 bein8 dumped by a throwaway society, and surely now back street breeders reallsed there was no longer an abundant market for puppies. Sadly, we are stlll not seein8 significant changes and good homes needed to adopt our dogs, are few and far between. Thlsls the case acro55 the rescue sector, The Government certainly have not helped as they do not seem to be moving any(hin8 forward in terms of Improvements to animal welfare, in fact they do not seem to be interested at all in anlmal welfare. We appreciate there is so much else 8olng on, but this should not be to the exclusion of anlmals. who are also sentient beings. February this year, the All-Party Parliamentary Dog Adv150ry Group IAPDAWG) held thelr annual meeting at Parliament to discu55 The State of UK Rescue,. This time I was asked to be guest speaker. My focus was on accountabllity and responsibility, highlighting the pllght of the Stray dogs and the system they go through. wlth many councils not appearing to take thelr duty of care toward5 animal welfare seriously, many who sub-contrart thelr stray dogs to companies who are In it purely for profit. There are no flgures for the stray dog problem In the UK, nor the euthanasia rates of perfectly healthy, 8ood-tempered dogs, and deflnitely no support for the many rescues, such as GSRE, who are basically coverin8 Government failings due to lack of leglslation. Below Is an extract of the important points made. Mor• dogs In the UK & mmb•&w A•ts011ty on & from areW¥•n •• • babys do9 moy •rtir
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Comwy reglstratknn nunthf 89960 Chanty re9L%tratlon 1150928 . 4•wdJlloA•IP•p& Cots noikni th• 1 4 wlthhWfyyld5¢uff &lnlkn . Whot wouldhq¥n lffr•K4Ms ¢kn•dthdrd•on? . fnow . Would (lled0¢ left ioarnlry th• itr••ts? Provid• fve• (lr up s•rvk• for Authorftles TO TAKEAcrioid If an XL Bully ban can be knght to •ff•rt In a matt•rof . Continwl Juqg1• oldoqs. w• d•cld• w•ry dvv Ich dogi & rrtrfh dl• no •xcuso for falkng (xir i. Some dfflpl• 4Y• h•althy dogs n••dl•sdhl
Charty regknuon ffj 1150928 GSRE is in a very fortunate position whereby we have amazing supporters and volunteers who fundraise for the charity to ensure we can keep taking in and carin8 for these fabulous dogs. We have also been very fortunate in receivin8 a number of legacies in 2024 which have bolstered the bank, includin8 a couple of substantial ones passed on to us from Viwl, There are enou8h stress and worries to deal with in a charity• so having the financial stress alleviated really 15 a blessing. Of course, finance5 are constantly monitored to ensure a 5U5tainable future for the charity. Adoptions were up in 2024 compared to 2023, but still nowhere near the numbers we have enjoyed pre-covld. The number of strays comlng Into the rescue was higher than ever, but we will always give the strays priorlty as they have no one else to care and do not deserve to die because of human failings. We emphasise this fact to owners who are applying to rehome their dog and explaln that It is their responsibilityto keep their do8 safe and cared for. Reasons for rehoming continue to amaze us, including the 16 week old pup that doesn't suit their home. Their home didn't change so just another example of impulse buyin8 Wlth no research or forethou8ht. The number of dog5 in our care at the end of the year was hi8her than ever but we continue to focus on ensuring that every do8 in our care was, and 15, receiving a5 fulfilling a life as is POS5ible. whllst working Wlth individual Issues. 50 that when a home Is looking. the dogs are more prepared for the next step in thelr life journey. Rescue continues to be tough as every day there seems to a do8 in need that is at threat of euthanasia unle55 a rescue can help. Many rescues have resorted to cherry picking the dogs they will help, sadly some of the larger charities feel 'turnover' of dogs Is more Important than their lon8-temi chances, but that is something GSRE has never, and will never do. Of course. 2024 was our first full year of the charlty bein8 the proud owners of their own kennels, and what a difference rt has made! Camelot Kennels Hom• of
Charlty registratkn nwnber no 1150928 Where to begin7 The team of volunteers at Camelot Kennels has grown and grown, and with the kennels at capaclty it means that all of the dogs are gettln8 regular walks on and off slte, playtlme and Interaction with numerous people and other dogs. All of thls is Important for a do¢s wellbeing and necessary for us to assess the dogs in dlfferent envlronments wtth different people. Duchy Colle8e continue to send u5 work experience students some of them who have also signed up to be regular volunteers. We knew there wa5 a lot of work needed to update and improve the site for the dog enrichment, so 2024 was the year we focused on the outside and fenclng. The project started in April last year and took many months to complete. Camelot Kennels now ha5 a completely secure woodland walk where we are able to let all of the dog5 off lead knowing they cannot escape or Jump the fence. The new outside tralning area at the top of the kennel block mean5 in the dry months, the dogs can enjoy the sun on their backs or take shade under the trees. The original kennel compound was spllt Into two previously. We now have 6 compounds, one for each kennel block, with secufe fencin8, and the surface has been completely changed from the stones that were there before. to a mixture of sand and rubber chips. And lastly, the area outside of the training barn is a150 now fully secure from the car park, meanlng we have totally safe area to unload new do85, and there is no risk of an off-lead dog escaping into the car park and the roads beyond. Ultimately the dogs are able to spend so much more time out of their kennels and have different areas on site to explore and play. The fencing and groundwork project was not cheap as we focused on good quality rnaterla15 that should last the charity many years to come. We were very fortunate to receive a £25,CO) grant from Pets at Home Foundation, which was towards the cost of the compound fencing. This year we will be8in to look at updating the bulldin8s inside and out, but everything takes time and money and 3 lot of plannin8* so we are not rushln8 Into anything that wlll detract from the care of the do85 and will make changes 8radually. None of thi5 would have been possible without the incredible dedicatlon and support of our many volunteers and supporters who helped get us to a position where we could achieve the GSRE dream, 50 thank you to each and every one of you, however Small or large your input. because as we have always said, every penny and every minute really does count. Massive thank5 to the Wardell family for all they do en5urin8 the dogs are loving lrfe, and of course, Fabulous Finn who continues to smile down on all of us and watches over GSRE'5 new home with pride. We accept that we cannot save every dog but wlll continue to save as many as we can, and wlth the addition of Camelot. our task has become that much easler a5 we have more flexibllity. GSRE has come thfough 2024 in a finandally viable posltion without having compromised any of our standards nor the level of care for the dogs. Whilst we wait for those 'gold dust, homes to come through, we will continue the fight, and with our amazin8 team of dedlcated volunteers and supporters we will continue to face all challenges head on. As always, Team GSRE is keyl
Chaflty reglstratlon no 1150928 Statlstlcs A total of 116 dogs were adopted from us durlng thls period finding their forever horne. 5118htly higher than last year but still low in comparison to previou5 year5. Dogs adopted ify) 140 120 100 60 20 2Q13 2QI4 1015 2016 3017 2018 2019 1020 2021 Z021 2013 1024 In total we took In 140 dogs durins the same period. higher than last year but stlll down on previous years as applications to adopt contlnue to drop. 87 of these do85 came from the pounds where they may otherwise have been put to sleep and is even higher than last year showin8 the true scale of the problem of dog abandonment. 7 came in from other rescues who requested our help as a breed specific rescue. 9 dog5 were either seized by or signed over to the pollce who requested our help. In many case5 the police removed the dog for the do<s Safety or due to neglect. 37 dogs were from their owners with the usual reasons. We stressed to owners that it was their responsibility to keep their dogs safe whilst we tried to help them rehome them, as our priority had to be the strays who have no one else to fight their cause. Fortunately• no puppies were born within the rescue during the year having not had any pregnant bitthes arrive from the coundl kennels we helped.
arity registratk)n 1150928 Dogs That Came Into Rescue 140 i( 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2014 • Dop Itoffl poundj Dop from owntrs Doy seltod b¥ Polke i Dop fvixn oth•r rexues 8o¢n IN rt As at the 31 December 2024, GSRE had a total of 157 dogs in their care, on par with the prevlous year. Being in the position to ensure their safety and in many cases, save their lives, we never say no if we can help. 41 of these dogs were in approved commercial kennels we regularly work with, 33 were in our own kennels In Cornwall. and 64 were in GSRE approved foster homes, some in foster wlth a view to adopt. We a150 had 19 dogs who are permanently In our care for various reasons. Dogs In Our Care io 1013 2014 2015 2016 2017 2018 20J9 2020 202J X121 2023 2(J24 In Cornn*Il Kenntb In Carnebt Kennels •ln Foster In Lon8 Term Care Flnanclal Revlew The accounts as filed at Companies House and the Charity Commission follow this report. 10
Charty wsirnthyi nwntxx no 1150928 Incorne Recelved GSRE relles totally on donatlons, 8rants, and fundralslng events to continue to operate, especially now we own our own kennels. The majority of our income In 2024 was through legacies, predominantly passed on by Wigil GSD. which kept the bank account healthv. Adoption donatlons used to be a lar8e part of our income, but due to falling numbers of homes, thls source of income ts nowhere near figures of the past. Also we would request donations from owners signing their dogs over to the charity towards kennel and vet cost5. but as the majorlty of dogs we take in are now strays, they of course do not tend to come with any funds. Fundraising 15 such an important part of our on80inE income and thanks to all that give up thelr time to achieve amazlng results. As ever, speaal thanks to Sunday GSD Walk Group and our very special Angle Roberts and GSD Northumberland Walk Group. Thelr many different fund-raising activities continue to motivate our Incredlble supporter5 to reach into their purses and wallets to help the dogs. We continued to attend shows such as All About Dogs around the country in 2024 and the fun dog shows always raises enthusiasm and fund5. The following table Is a breakdown of the income received for the financial pertrod. Income Source 2024 2024 2023 2023 2022 2022 Transfer from Vigll GSD Donatlons Grants Le Adoption donations Donations from do¢5 previous owner Merchandlse sales through website Merchandise sales at shows Collections at shows & other fundraising event5 Sponsored activities Raffles & auctions Walk group collertlons and fundraising Show activities fastest recall Gift Aid Bank Interest A8ria Commission (insurance plans) Total £2,500 £45,163 £27,000 £374,997 £29,445 £3,350 0.4% £700.000 £100.203 £0 £40,000 £20,650 £1.390 73.5% 10.5% 0.0% 4.0% £0 £80,397 £30,IXIO £i,(M)o £28.125 £2,910 0.0% 38.0% 14.0% 4.5% 65.1% 5.0% 0.5% ac 14.0% i.o% £3.024 0.5% £3.668 0.5% £5,438 3.0% £1,349 £7,316 0.0% £1.541 £5,074 0.0% 0.5% £1,332 £4,313 0,0% 3.0% £13,074 £27,425 £12.107 2.5% 5.0% 2.0% £13,589 £23.972 £17,465 1.5% 2.5% 2.0% £11,017 £10,721 £9.788 do8 5how5. £8,126 1.5% £7.901 £8,003 4.0% £14,380 £4,129 £3,069 2.5% i.o% 0.5% £14,581 £1,931 £3,005 1.5% 0.0% 0.5% £13,217 £39 £3.161 6.0% 0.0% 2.0% £576.454 £954.970 loo% £209,451 11
Company regtstratk)n nurrthr rn 08289960 Cha¢6ty re91stratyon nwrtjer no 1150928 Expenses As always GSRE'S bi8ge5t CQ5t in 2024 was for commercial kennels. and sadly we had to relocate dogs at both kenne15 in the North last year, one which was closing due to selling for development. and the other for the benefit of the dogs. Rescue rates no longer exist In the commercial world 50 kennel costs escalated greatly towards the latter part of 2024. Of course, havin8 purchased our own kennels in 2023, we now have added costs which we have broken down, Indudin8 hl8her food costs and new costs such as cleanlng and waste removal. and there is a lot of pool At the latter end of 2024 we managed to find a cheaper source for the waste removal. Vets are our next highest cost and whilst we continue to ensure all of our dogs are mlcrochlpped, vaccinations started, and in many cases, neuters and spays carrled out. we also incurred some larger surgery costs. We are fortunate that the majorlty of vets we work with are very understanding of the needs of a rescue and support the work we do. We have also established good relations with our local vets in Cornwall, so all aspects of the dogs, medical re Is covered professionally and as cost effertively as possible. GSRE has always ensured that the dogs in our care receNe the medical treatment they are entitled to and will do everythin8 to ensure the lon8-terrn welfare of all of our dogs. The table below is a breakdown of expenses Incurred during the financial period. Cost Source 2024 2023 2022 Kennel costs Food costs Vet costs £203,811 £26,810 £51,703 £176,689 £11,917 £46,537 £162,347 £3,241 £38,495 ecial diets & Camelot Kennels Breakdown for 2024: £ 7,602 vaccinations 237 microchipping £ 8,310 neuters and spays £ 35.554 other medical treatment Includes bedding and toys Toys & Equipment costs Groomlng Costs Transport Costs £379 £453 £206 £0 £1406 £99 £680 £0 £0 Shampoo etc. Reglstered transporters for long transport runs or multiple do85 Kennel detergents and equipment Cleanlng Equi ment Waste Removal £1.937 £771 £0 £4,732 £4,521 £1,392 £2,765 £0 £3,940 Kennel waste Includes purchase of stock and postage and packaging Includes printlng of promotional and rosettes for fun dog shows Insurance, subscriptions, bank charges and overhead costs at Camelot. merchandise Fundraising costs Overhead costs El.593 £1,486 £1,596 £75,909 £17,307 £2,546 Total £37201 £260.195 £212,371 12
(Ybartty regstratm numbef no 1150928 The table below Is a more detalled breakdown of overhead costs whith Illustrates costs incurred in ownln8 our own kennels. We have endeavoured to ensure that we are getting the best value for our money In all areas. Overhead Costs 2024 2023 Rates Premises Insuran Heat. Li ht & Power Telephone Repair5 & Renewals Land Maintenance Subscriptions Chari Insurance Bank charges Legal Fees Health & Safety Fees Professional Fees Depreciation Total £5,337 £4.858 £7,139 £63 £39,119 £1,668 £1,632 £2,390 £2,244 £176 £560 £1,981 Indudes element of fencin £1,172 £1,605 EO £1.033 £0 £13.122 £75,909 £1,154 £2,069 £900 £2,389 £906 £0 £17.407 Our Community Account wlth Barclays Bank stsrted to Incur bank char8es from January 2019, for example, £1.50 per cheque deposlted, All electronlc deposlts and credlts contlnue to be free of tharge 50. we do encourage donatlons to be made online wherever posslble and have managed to keep costs to a mlnlmum, We contlnue to use the fundraislng platform. 'GoodHub' as we still flnd them a rellable and cost-effective solutlon. GSRE utllise an online database which enables us to fully track all the do movements from enterlng our care to thelr new home, whllst collat5n8 all relevant Informatlon wlth 6ardS to assessments. medlcal hlstory where avallable and medlcal treatments glven. It also enables us to keep a full database of adopters and volunteers wlth home check reports and follow up Information. Whilst this does Incur a monthly char8e, It Is an Invaluable tool which we could not manage wlthout. Resefves Pollcy & Funds Held Our alm used to be to keep unrestricted reserves (excluding fixed assets) equlvalent to at least 3 months average expenditure. however due to the slow-down In the number of dogs being rehomed, we Increased thls to a minlmum of 6 months. The reserves lexdudlng fixed assets) are needed to meet the working capltal requlrements of the tharlty should the Sour of funds Significantly decrease for any reason for a short period of time. Total funds at 31.12.24 £431717 13
CtynpDny rqglstratI nurrtv TK) I289 Summa and the Future 2024 continued to be thallenging and we still await a reprieve. It is very sad how much the Government has let down Animal Welfare and we are thll In the same position of no Ilght at the end of the tunnel. They managed to bring in a ban wkthln a matter of weeks to murder a mostly innocent breed but cannot. or wlll not. find time to address Important Issues such as the Ilcensln8 of rescues. One thlng reputsble rescues are agreed upon Is that we should no longer suffer In 511ence and the public needs to know how bad the sltuatlon is with dogs being euthanlsed every day because of human faillngs. GSRE came throu8h another year flnanclally stron8 and wlth our own base which will become a rescue centre of excellence. We are very proud of this as we know many rescues are stru88lin& but of course thls could not have been athleved without the belief and trust Vigll GSD had In us. Wlth the contlnued commltment and dedication of our volunteers and supporters, we will contlnue to face all challenges head on. Whilst mentally challenging at tlmes, and emotionally draSnln& we wlll not glve up the fi8ht to Improve anlmal welfare In the UK and carin8 for the breeds that need us. GSRE could not exlst wlthout our volunteers and supportefs. and we may not say ft enough, but we really do appreciate everythin8 that you do to make it P055ible for us to help as many dogs as we do. It does not matter how muth or how little as every penny and every minute really does count. The dogs wlll always be our prlority and we wlll continue to be thelr volce. Thank you alll Approved by the Trustees on July 2025 and slgned on their behalf by: Ellzabeth Brown Trustee, Dlrector and Company Secretary 14
re9lstratk)n fwnthr M 1150928 GERMAN EPHERD RESCUE ELrrE LIMrrED Yo•r &Trded 31 December 2024 statemert of Trustees, Rwonsibllltles The tnteeS (who are also the dr&tors of Gemwn gyhvd ReJe Elfrte Umlted for the PWFK6es af c(¥npany law) are resp)r6ible for prepariThJ a trustees, annual [m)rt arKI finarKial statements in accordance with applicable law and regulations United Kingdom kcounting Standards (Unf(ed Kbnl0rn Generally Accountlng Practlce) cpanY law requ1 tn&ees to ppare finala1 staknents for eath finan0 year whith gNe a true fair vlew of the state of affairs of the dwitable cyxnpary and d the Irmnlng reSr appllcatlon rewuffj, IrKludlng Its InCOff and exrth'ture, for that perlcrt4. In prepwlng those flnancial statements, the tn&ees are rqulred to: select sultabbe aCCnting polldes and then apply them observe the m&trths arKI prinoples in the Charttie5 SORP; make JudgLrynents a1 estimates that a rea50nthe and pruden(. epare the finandal strtents the golng c(cern basls unkss It Is Inapvr1atr to sKesume that the dwrty vlll continue In IneSs. trust5 are responslble fty keeFNJ prokky aCCnting rKords that dlsdose wth reaxThble curary at any time the financial of the charlty and to enable trrn to that the finarKlal statements Cofrply wh the Companles kt 2006. are rworsible for safeguarding the a&sets of the charity arKI herKe f taklng reasonable steps for the prevtI afKJ detect1 cl fraud and crther Irregularities. Awroved by the Truste& of the Cjhirity on 3rd July 2025 and slgned Its behalf by. Chalr 15
arty regislth nUrn ng 1150928 I accwrt5 rf the Guman Shetrrd Res] Elke Lknlted pr wKlal 31 De(wnber 2024 wlh are set pages 17 to 26. tnjths (wtrK) are also tr dlrett(Jrs of the company ff the wrpc6es af clp law) are the weparatl¢xt of the account& Tr tru#ees consKler that aud5t Is requlred fry th15 year urKler sectk 144 d the Chtdifjes kt 2011 (ts critIes kt) afKI that IrKkpaxlert examlnatbcm 15 ne Man9 savled my5df that charty Is not sjbmt to audlt urKlv c(xnpany law arwjls ellgltk Inde exarnknatlcm, 5t Is my resntANty to: exèmlne the charitvs accounts under sectlcm 145 cl the fjwts Att to fdloyi the Fxocedures laid down In tr gerval LXrect5cKLS glvth by tt Chrty ConYnbs1 WKler seckn 145(5) (b) cl the Owflues Act; and to state whethw patfjaAar have come to my attentKn. Basls al Indq>end¢nt examlner's Yoport My examinaljon was canled out In wlth the weral Dlredons glven ty the Charlty Cornfflisslon. examlnotlM IndleS a revSew of the accrxJntlTrJ records kept by charlty cornparlson of the acc1xts prwtsd vAth those record& It a150 indudes conslderatlon of any unusual items or disctsures In untstaken do not yovth al eVkIen that would t rewlral In an alIt arKI ccysequuth rK) OnIC ts gfven as to whetlv the accourts we5ent a and falr VIe arKI the repxt Is kniitd to thcfje matters set The (hrity's gross income exceeded £250,IXX) aNI l qLollfied to urKlertake thts examinth by t>el if4 memtv of As5rxJatk)n of Chart C&tified ACCOUrta (ACCA). In connectlon vath rny examItI, no matter has CLYne to my attentkn: whlth glves me rea$ble cause to belleve that In any materlal respecL' accountlng records were not kept In accordarKe wth Se(tK 386 of the cnPanIeS fvLt 2006. or the accourts do nc accord with those d5. (Y the accoLwts do rnt ccvnply wth the acunn9 requirwwrts of seckn 396 of the Compthes Act 2006 ots than any requlremert tt tr accwnts ts a arrfl falr whlch15 nLt a mattu c0rn4ded 5 part L* an Independent examInati. (Y the accounts have n(t been Fyepared h aCr£Xdan vath the (Jwrlks SCMIP (FRS102). I have rK) cwcffns arxl have across no Ottrr matters In con1£)n vlth the examlnatkjn tD vthlth attent1 should be drawn In thls reFMJt In order to enatAe a underthding Lrf the accounts to be aal PNllps FCCA Indeent Examlner 4 Park Sqwe LlrKolnthke IX415 6JH Cqte: 4 July 2025 16
reglstradon Nrtr rn) 1150928 GERMAN SHEPHERD RESCUE ELrrE LIMITED st3tement of Flnandal Actlvltles for the year ended 31 December 2024 (Indudlng Income and Expenditure AcCt and Statement of Total Rwnised Gains and Losses) Trtal 2023 Funds Unrestrlrted Funds Funds 2024 Funds Income and endowments D(atiS and Fegacies Investment Iorr Charltsble actsvltles Other tralirKJ activfties 469,336 4,128 3.(IS9 72,422 25,(KX) 494,336 4,128 3,[9 72,422 176,823 1,931 3,005 73,210 Total IrKcKne 548,955 25,C0 573,955 254,%9 Expendlture Expenditure on charitsb ities 366,689 255,944 6,113 6,113 4,251 Trtal expernliture 372,802 372,802 260,195 Ilet Income/(oxpeTrdlture) 176,153 25,( 201,153 (5,226) 11 25,0? (25,(KXJ) Net movement In fu 201,153 201,153 (5,226) Transfer In fvnds from Wigil Gernian Shepherd Dog 12 2,51XI 7(A),o ReC1[atIOn of Fund• Total funds ht 882,962 882,962 188,188 Totsl furbds carrled forward 1,086,615 1,086,615 882,962 The ststnent rf finandal actfvitles Indudes all gains and losses rcwJnlsed In tt* year. All a1 expwKllture derlve from contlnuing actlvlti 17
Owlty regtstratkm nurth no 11509Z8 GERMAN SHEPHERD RESCUE ELM LIMITED Balance Sheet as at 31 Dx•nber 2024 2024 2023 Tangible Assets 654,898 629,632 14 15 1,108 5,133 466,009 3,831 Debtor5 Cath at bank & kn hafKI 281,741 472,250 290,020 Credltors: Amounts falllng due wlthln one year 16 40,533 36,69) Net current assets 431,717 253,330 Totsl net •88ets 1,086,615 882,962 Funds ofthe tharity: UnrestricteAI fund5: Gerwal purpose fund 17, 18 1,086.615 882,962 Totsl Fund8 19 1,086,615 882,962 For the year endlng 31 December 2024 the charlty was entItl tn exptiOn from axlit urbjer settion 477 of the Companles Act 2(KJ6 relatirvj to small coranie& DIreCts, responsitjilitis. members have not ruIred the to obtsln an aLKIIt of ts accounts for the year questi In aCccffdan with section 476; dir&t(xs acknowledge thelr resp)r6ibillties for comtAylng wtth the raW1remts of the Act wth reSIt tD accounting records and the Fyeparatl of accounts. These accounts have been prepared in accordance with the provls'ons appllc&)le to COM gJbJ&t to the small CnIeS, regime aTrJ in aCCC¢dan with FRS102 SORP. finandal statements pages 17 to 26 approved by the Tn&ees 3° July 2025 and are tthlf of the Board ty: Ellzabeth Brown- Chalr
Crynkxrty reglstrntth nurter rn 08289960 Charty wi5tTatkn rnmxter no 1150928 GERMAN SHEPHERD RESCUE ELrrE LIMrrED For the year endod 31 December 2024 Notes 2024 2023 Net Movement In Funds d back deprecIatIt tharge Dedutt interest income in In*}j acts DeueaseI(incrSe) In stocks Decreasel(Increase) In debtors Increa(decrea5e) in crnlitiys Net cagh uged Sn operatlng adlvltieB 201,153 13,122 (4,128) 2,n3 (685) (5,226) 13 (1,931) 156 383 14 15 16 Cash flow5 fr(Mn Investlng actlvftles Interest income Sale of13rKJlble fixed assets Purthase of tarylble flxed assets Cash provlded by (used In) InstIng 1,931 13 13 629 632 (34,260) (627,701) Cash flows from flnandrnj actmtles Transfer of funts from If1 German Sk• D( Res Charity Cash used In flnanclng actlvttles 12 700,C#JJ 2AI)O 700,000 Increasel(de(rease) In cash cash equlvalents at the beginniThJ of the y 184,268 Cash and cash equiValts at the start of the 281,741 196,293 Total (alh and cash equlvaluts at the of the year 19
OK4rty regstrati( nUrnt no 1150928 GERMAN SHEPHERD RESCUE ELrrE LIMrrED_ Notss to the Flnandal Statements tr the yew endod 31 Decwnber 2024 Basis of preparatlon German Shepherd Rescue Ellte um11 is a reJlst8vJ thtyi reg6tJatkn Nmbu 11509281, company nurnr 8289960. regISte In the United ngdorn. The addre of the reg&ered (ffte Is Camtht Kenne&, Launceston Road, Kelly Bray, Calliityn, Cmyall, PL17 8PN. The tharty consknlutes a public benefit entlty as defined by FRS102. The flnandal statements have been prepared In accordan with Ststunent Recommended Pract1. Accountlng and ReportlrYJ by arItieS applicable to charities weparlng their Kcounts In cordan with the financial Reporting StsrKlard appllcable to UK arKI Republlc of Irda1 (FRS102) Iwed on 16 July 2014. 1 with the Financial ReFrfJfjng Stsndard ap.c3trAe in the UK and Rewblk of Iland (FRS102) and the tharities Act 2011. These acrounts have prepa undtr the histortal cost converrtlon wlth Itvns recognksed at cost LY trdn&ictlon value Lnless otherMse statul In the relwant rts to these accounts. The a(Trunts pre5ert a true and frdlr vlthy and no changes have been m to accounting pollcles adooed In Tr)te 2, ACtntIng lkieS Zncome and endowments All grarts and voluntary are Kcourted tr gross whue receiwdt4e, as long a5 they are CakbIe rf financial M&sUrem Thls Indude5 glfts In kind, irKIled at estlmated valuatlon. For legacies, entltlement is tsken as the date wtrmth notifKation has been made by the Executors to the Trust that a distribut1( wlll be made. In case of perf0mnCe related grnnts, incfxne Is only recognised to the eXtt that the drity has earnt the right to Considerati( ty Its pufornw1. Tax redalms donatknrs and glfts. Any Incomlro resr tax rtsIn1s are Induded In the Ststemart of Athitles at the same thne as the donauon or glft to whlch thLry rdat& Incm from charftsble activlties ts accnted eamed. Investmert INne is induded In the acCOts when recovable. Expenditure All exw)(fthre is recognised On there is a legal or constructfve obllgatK)n to tIN)t eX[dilUre, It Is wobable settlement is r4uired and the amcKmt can mea9Jred reliabty. Eynditure inclu(les any VAT whith cannot be fvlly recovered. All costs are allocated to the applicable expendtture headlng that aggregate slmilar cost5 to that category. Where costs canrK)t be directy attributed to particular h&lTrJs thLy have be all(Katal on a basls co1t wlth the use of resources. awritable exrendlture ccrfnphses costs IrKurred ty the Charfty In the delivuy of activibes aThl wvices for its beneficiaries. It irKIleS both costs that can be allcKated direLtly to th activities and those costs of an indirt nature nKessary to 5UPPOrt thn. 20
GERMAN SHEPHERD RESCUE ELrrE LIMITED Nrte• to the Flnandal Statsm•ts for the year •nded 31 Decembe• 2024 Costs of ratsing fvnds conyise the costs ass(Kiated with attrartlrrfj donationsi grnrts and legaoes and the costs of tradlng for fundralslrwj purp)ses. Governan costs CDmprise all costs involviThJ PLrtAic Kcwrtabilty of tharity arKJ Its cLvnpliarKe wlth regulatlon and go(>J Tangible fixad assets are Induded at There are no uncapltsllsed fixed assets. Depredakn Is wovlded to write off the cost (x valuation, less estlmated resldual values, all fixed assets except frethold land where it (3n be separatdy Idtified from buildings over their experted useful lives. No dewe¢iatM is PKIed in the year d purchase. It Is calculatej at the followiThJ rates: FreehoFd lIdlrrfJs (includlThJ land where cost rK)t separately idenbfiable) arKI 2% and 6.67% Fer nUrn StraSght Ilne 25% w annum stralght Ilne Kefflnel Equlpm8 Stoths hdd ftjr sale are MJr&I at the lower of cost or net reallsaNe val Debtors are measured initial recDJnitM)n at settlanatt Jnount aftex ary trade dlscounts or affthnt ayvanced by the charlty. bseqUa, they are Measured at the cash or other consideration expetsl to be Kh11. Cash and cath equfvalents cmprIse cash on hand and call der*)s5ts, and othw thort. term highly liquid inveStrrts that are readily corNertible to a known amwrt of cash and are subjert to an Ir&gnificant of change In val ua18 Liabifities are recognlsal where It Is more than likdy that there Is a legal (Y construttlve ob15gatson committing the charlty to pay out resoLrn and the amount of the obligation can be measwed with reasLYble rt'nty. The charity has creditors wh5ch are rned at SettleMt arnnts bess Y trade dlscount& The tharity orty ha5 baslc flnandal Instruments. Baslc flnandal InStrUmts are C(nted for on initial reccYJnition at transaction value aTha sub5equendy meagJr&d at their settlement value. 21
Charty re91Strad numLw no 1150928 GERMAN SHEPHERD RESCUE ELrrE LIMITED Notes to the Flnandal Staternts for the yev end1 31 December 2024 Fund Accountlng Funds held ty the charity are: l. UnrestrlLted general funds - these are funds whlth can be used In accordarKe wlth the alms d the tharlty at dtscretlon of ttr trusts 11. Restrfcted fvnds- these are furxts arlslng from dr1Ktk contrxts and grarts ived in res&Ett of speafic proiett Total 2023 Funds Funds 2024 T/,959 2,000 374,997 77,959 27,000 374.997 121242 Grants 25,(N)O Glft Ahj r]rneA 25 CKM) 494 336 Unrostrlctod Regtrlrted Totsi Funds Funds 2024 Totsl 2023 Bank Interest Totsl 2023 Funds Funds 2024 Totsl 2024 Trtal 2023 Funds Funds FurKlra1rW Incorr 422 22
GERMAN SHEPHERD RESCUE ELrrE UMrrED Notes to the Flnarxial StsteMts the year ended 31 Decembff 2024 Expendlture on tharltable actlvftles by fvnd type Totsl 2023 Funds Funds 2024 acts"vrtles Supwrt costs 365,(3 252,976 ExlIre on rnlslng funds by fund type Total 2023 Funds Funds 2024 Incurred seeking dorhrytls Other tradlng actfvltles 1,593 1,593 Expendlture on charltsble actlvftles by Actlvlty Type Trtal 2024 Total 2023 undertaken directty Anlmal 365,083 365,083 252,976 10. Indep Examination Fees Total 2024 Total 2023 11. Transfers between funds The transf of £25,OCIO from re5tritted furKls to unrestritted funds is in reSpt of the grant received during the year from Pets at Home. The grant was a caprtal grant towards the cost of grfxjndworks and IWng at can0t kennel& The gr(ndvrtrS and fendrvj were purthas&1 during the year and are included in the fixed assets strn on the balan sheet and at note 13. The c(rS attached to the grant we completed In fvll durlng the year. The assets are held for genffal charFtsble purpose and not for a r&ricteAI acmy and such consldffed to be creCtty induded in the unrestr1ctl. gwal PUre fd. 23
(Y retystratkm numtxy no IIW)28 GERMAN SHEPHERD RESCUE ELITE LIMITED Nots8 to the Flnanclal Statements for the year endod 31 Decomber 2024 12. Trangftr In of funds Relates to a transfu of ftThts from VkJU German Shephwd Dcg Rescue charfjty. Tnts of VkJS1 decided to rlre arKI dose the clwrltyi passlng tx the charltvs accumulated reserves to Gmn epherd Ree Elfjte. Vwil conskler that GSRE is affther GSD charity that has the same obJect5ves as Vlgll and is able to offw Resa Back Up to all of the dogs adopted thn)ugh Vigll over the years alry wlth c(xrtinulog to supwt ary of thelr dogs required long temi medlcal back up. TaTrglble Assets Freehold land Kennel and bulldlngj Equipment Totsl At l January 2024 Additions 628,044 37,730 1,588 658 629,632 38,388 At 31 D&pfflt 2024 Deprnclauon At l January 2024 Charge f(Y the year Eliminated on d4)osals At 31 December 2024 12,561 561 13,122 561 Net Book Value At 31 Decents 2024 653 213 At 31 2023 14. Trtal goods for remle Other tradlng acuvltl At l January 2024 Add&d in period Stod( wrlte down Expensej In period At 31 Decernbw 2024 3,831 2,341 (2,180) 3,831 2,341 (2,180) At 31 2023 24
Chwty regIstratI¢ no 1150928 GERMAN SHEPHERD RESCUE ELITE UMrrED ots• to the FIMndal Ststements for the year ended 31 DeCber 2024 15. Totsl 2023 2024 16. Credltors: Amounts falllng due wlthln one year Totsl 2024 Total 2023 Trdde credit(Ys 40,533 35,733 957 17. Anatysls of dwrltable funds At31 Ex Vlgll Dffember 2024 fvnds January 2024 General Fund 1086 615 18. Trtal funds funds Rxed assets Current assets Current Ilabilities 654,898 472,250 654,898 472,250 1086 615 19. Ltyal status of the drIty The chartty Is a CLYnpary Itmlted ty guarar*ee and has no thare (3Pital. th the pAert of the chanty being UP• ts liability in res of the guarantee ts limited to £1 w memlxx of the charity.
Chartty leat1( numbv no I15(28 GERMAN SHEPHERD REsaiE ELITE LIMITED Motss to the Flnandal Statsments the yew ended 31 Dec•nber 2024 20. Total 2024 Total 2023 Trustees rununeration No Tnjstee had any Intvest In any contrart or transattjon entered Into by the charity d1rj the yew (2023 - NIL). 21. Taxatlon As a charity the compary Is exempt from Cwatl( Tax. 26
GER14AN SHEPHERD RESCUE ELtrE UMITED Managenxnt InforOn for the year ended 31 Decanber 2024 The following page does not forni part of the statutory accounts
GERMAN SHEPHERD RESCUE EUTE LIMITED DEfAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2024 2023 2023 Income Donations Fund generation actlvlties 77,959 T2,422 374,997 122,242 73,210 525,378 235,452 Grants - unrestrlcted Grants - restricted &Jndry Inc(xne Q"ft Ald 25,000 3,069 3,005 14 44,H9 17,586 Water and general rates Cleanlng Waste dlsw Power, Ilght and heat Property repalrs and malntenan Fknises Insuran EqUipMt repairs Health ar safety (Xher professlonal costs Tdqknr 5,337 1,937 4,733 7,139 40,787 4,858 1,632 770 1?92 2,244 1,981 2,390 560 1,033 176 (65,887) (14,440) Kennd (osts Vet costs 205,217 51,703 26,810 379 177,369 46,537 11,917 453 Toys arKI equlpmert costs Gro(xniNJ costs Jbsulptlons Legal and profeSSkal fees Bank charges Insurances Cost of fund generatth tKtMtbes Depreciation 793 1,007 1,172 6,113 1,154 4,251 (306,915) (245,755) Opvatlng surplus/(defidt) Interest recelvable and slmllar Income Bank Interest received 197,025 (7,157) 4,128 1,931 Net surplus/(defiat) 201,153 (5,226) 27