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
Indep￿t E￿lmInerfS ReFort
16
atemert of Flnandal ktmties
17
Balan￿ Sheet
18
19
Notes to Staten￿ts
20to26
The following pa9e does not forni part of the accounts
Detslled IrKTh and EX￿dIture 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 En￿and & Wales
Re8lstered Charlty Number 1150928
Trustees:
Alllson aarke
Lizry Brown
Linda Mimmad(
DSrertors:
Alllson Cla￿e
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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CcThpany wlstratkn Nmber ￿289960
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Comwy reglstratknn nunthf ￿ ￿89960
Chanty re9L%tratlon 1150928
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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
£372￿01
£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) I￿289
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 tn￿teeS (who are also the dr&tors of Gemwn gyhvd Re￿Je 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
Kbn￿l0rn Generally Accountlng Practlce)
c￿panY law requ1￿ ￿ tn&ees to p￿pare fina￿la1 staknents for eath finan0* year whith gNe
a true fair vlew of the state of affairs of the dwitable cyxnpary and d the Irmnlng reS￿r
appllcatlon ￿ rewuffj￿, IrKludlng Its InCOff￿ and exrth'ture, for that perlcrt4. In prepwlng
those flnancial statements, the tn&ees are rqulred to:
select sultabbe aCC￿nting polldes and then apply them
observe the m&trths arKI prinoples in the Charttie5 SORP;
make JudgLrynents a￿1 estimates that a￿ rea50nthe and pruden(.
epare the finandal strt￿ents ￿ the golng c(￿cern basls unkss It Is Inapv￿r1atr to
sKesume that the dwrty vlll continue In I￿￿neSs.
trust￿5 are responslble fty keeF*NJ prokky aCC￿nting rKords that dlsdose wth reaxThble
curary at any time the financial of the charlty and to enable tr￿rn to that the
finarKlal statements Cofrply w￿h the Companles kt 2006. are rworsible for safeguarding
the a&sets of the charity arKI herKe f￿ taklng reasonable steps for the prev￿tI￿ 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
wl*h are set pages 17 to 26.
tnjths (wtrK) are also tr* dlrett(Jrs of the company ff* the wrpc6es af c￿lp￿ 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 c￿ritIes kt) afKI that ￿ IrKkpaxlert examlnatbcm 15 n￿e
Ma￿n9 sav￿led my5df that charty Is not sjbmt to audlt urKlv c(xnpany law arwjls ellgltk Inde
exarnknatlcm, 5t Is my res￿n￿tANty 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 Ind￿leS a revSew of the accrxJntlTrJ records kept by charlty cornparlson of the
acc1x￿ts 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 a￿lIt arKI ccysequuth rK) O￿nIC￿ 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
if￿4 memtv of As5rxJatk)n of Chart￿￿ C&tified ACCOUrta￿ (ACCA).
In connectlon vath rny examI￿tI￿, 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 c￿nPanIeS fvLt 2006. or
the accourts do nc* accord with those ￿￿d5. (Y
the accoLwts do rnt ccvnply wth the acu￿n￿n9 requirwwrts of seckn 396 of the Compthes Act 2006
ots than any requlremert t￿t tr* accwnts ts a arrfl falr whlch15 nLt a mattu c0rn4de￿d
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 Ottr￿r 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
Inde￿￿ent Examlner
4 Park Sqwe
LlrKolnthke
IX415 6JH
Cqte: 4 July 2025
16

reglstradon Nrt*r rn) 1150928
GERMAN SHEPHERD RESCUE ELrrE LIMITED
st3tement of Flnandal Actlvltles for the year ended 31 December 2024 (Indudlng
Income and Expenditure AcC￿￿t and Statement of Total Rwnised Gains and Losses)
Trtal
2023
Funds
Unrestrlrted
Funds
Funds
2024
Funds
Income and endowments
D(￿ati￿S and Fegacies
Investment I￿orr
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,C￿0
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
ReC￿￿1[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 stst￿nent rf finandal actfvitles Indudes all gains and losses r*cwJnlsed In tt* year.
All a￿1 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 ex￿￿ptiOn from axlit urbjer
settion 477 of the Companles Act 2(KJ6 relatirvj to small cor￿anie&
DIreCt￿s, responsitjilitis.
members have not r￿uIred 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 raW1rem￿ts of the
Act wth reSI￿t 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 C￿nIeS, 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 deprecIatI￿t tharge
Dedutt interest income in In￿*}￿j acts
DeueaseI(incr￿Se) 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) In￿stIng
1,931
13
13
629 632
(34,260) (627,701)
Cash flows from flnandrnj actmtles
Transfer of funts from If￿1 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 equiVal￿ts 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 um1￿1 is a reJlst8vJ thtyi reg6tJatkn Nmbu 11509281,
company nurn￿r 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 Irda￿1 (FRS102) Iwed
on 16 July 2014. ￿￿1 with the Financial ReFrfJfjng Stsndard ap￿.c3trAe in the UK and Rewblk
of I￿land (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,
ACt￿ntIng ￿lkieS
Zncome and endowments
All grarts and voluntary are Kcourted tr gross whue receiwdt4e, as long a5
they are Cak￿bIe rf financial M&sUrem￿￿ Thls Indude5 glfts In kind, irKI￿led 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 perf0m￿nCe related grnnts, incfxne Is only recognised to the
eXt￿t that the d￿rity has earnt the right to Considerati(￿ ty Its pufornw1￿.
Tax redalms donatknrs and glfts. Any Incomlro res￿r￿ tax r￿tsIn1s 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 acc￿nted eamed.
Investmert I￿Nne is induded In the acCO￿ts 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 co1￿*￿t wlth the use of resources.
awritable exrendlture ccrfnphses costs IrKurred ty the Charfty In the delivuy
of ￿ activibes aThl wvices for its beneficiaries. It irKI￿leS both costs that can be
allcKated direLtly to th activities and those costs of an indir￿t nature nKessary to
5UPPOrt th￿n.
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 Id￿tified
from buildings over their experted useful lives. No dewe¢iatM is P￿￿KIed 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 M￿Jr&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 Kh1￿1.
Cash and cath equfvalents c￿mprIse cash on hand and call der*)s5ts, and othw thort.
term highly liquid inveStrr￿ts that are readily corNertible to a known amwrt of cash
and are subjert to an Ir&gnificant of change In val
ua￿1￿￿8
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 reasLY￿ble ￿rt￿'nty.
The charity has creditors wh5ch are rne￿￿d at SettleM￿t arn￿nts bess ￿Y trade
dlscount&
The tharity orty ha5 baslc flnandal Instruments. Baslc flnandal InStrUm￿ts 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 Statern￿ts 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
FurKlra1￿rW￿ Incorr
422
22

GERMAN SHEPHERD RESCUE ELrrE UMrrED
Notes to the Flnarxial StsteM￿ts 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
Ex￿￿lI￿re on rnlslng funds by fund type
Total
2023
Funds
Funds
2024
Incurred seeking
dorhrytl￿s
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 reSp￿t of the grant
received during the year from Pets at Home. The grant was a caprtal grant towards the cost
of grfxjndworks and IW￿ng at can￿0t kennel& The gr(￿ndv￿rtrS and fendrvj were
purthas&1 during the year and are included in the fixed assets str￿n 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 c￿reCtty induded in the unrestr1ct￿l. gwal PUr￿￿e f￿d.
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 r*lre arKI dose the clwrltyi passlng tx the charltvs
accumulated reserves to Gmn ￿epherd Re￿e 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 DeC￿ber 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 d￿rIty
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 le￿at1(￿ 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 d￿1r￿j the yew (2023 - NIL).
21.
Taxatlon
As a charity the compary Is exempt from Cwatl(￿ Tax.
26

GER14AN SHEPHERD RESCUE ELtrE UMITED
Managenxnt Infor￿On 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
EqUipM￿t 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 profeSSk￿al 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