I occasionally breed a litter.
my stud fee I pay for the dog sire is usually £1200.
health checks for my bitch are £800-1200 depending on age as i like two heart scans done first really.
it costs me £250 for supplies for a whelping each time- always new vet bed for each litter, puppy safe disinfectants, surgical gloves etc etc etc
my puppies are always checked at approx 2 days old, usually about £100 for this.
then of course the puppies are wormed, vaccinated, chipped and registered about £75 each. so avg litter 6. £450
each pup goes with food as well, £15.- £90
to feed a lactating bitch properly and wean puppies properly is easily £5/6 a day. From 2 weeks to 9 week. £250.
let’s not forget my time off work, my electricity for the washing machine, the heat pads. And then a C section at 2am on a Sunday morning can be £4000x
absolutely, some people make money, and everyone should be declaring income.
if you do it properly, as a dedicated breeder who breeds very occasionally for a specific purpose (and to have a puppy for themselves normally!) then no, it’s not a money maker. My pups sell for £1000/1200 each.
i have only ever made a profit on one litter, of less than £1k.