Financial Statements




18 AUGUST

NEW ZEALAND GAZETTE

2597

Note 1994 $ 1993 $
Fixed assets (after depreciation) marquees 7 9,250 11,892
Net assets $7,995,397 5,126,464

Signed on behalf of the board of trustees:
J. E. THOMPSON, Chairperson.
D. B. TIMPANY, Trustee.

Dated this 1st day of June 1994.

(The notes to the financial statement form part of and are to be read in conjunction with the above account.)

Statement of Cash Flows for the Period Ended 31 March 1994

1994 $ 1993 $
Cash flows from operating activities—
Cash was provided from:
Interest on deposits 25,271 21,854
Dividends 389,259 252,963
Cash was applied to:
Suppliers of goods and services (49,521) (24,254)
Donations (196,930) (143,556)
Net cash flows from operating activities 168,079 107,007

| Cash flows from investing activities— | | |
| Cash was provided from: | | |
| Loan repayments— | | |
| Timaru High Schools—hostel | 2,000 | 2,000 |
| St Vianney's Home | — | 10,000 |
| Net cash flows from investing activities | 2,000 | 12,000 |

| Cash flows from equipment purchases— | | |
| Cash was applied to: | | |
| Purchase of marquees | — | (13,213) |
| Net cash flows from equipment purchases | — | (13,213) |
| Net cash flows from financing activities | | |

| Net increase in cash held | 170,079 | 105,794 |
| Add opening cash at 31 March 1993 | 385,963 | 280,169 |
| Cash as at 31 March 1994 | $556,042 | $385,963 |

Cash at 31 March 1994 comprises the current account, the prime call account and the disaster relief fund.

Notes to the Financial Statements for the Period Ended 31 March 1994

1. Statement of Accounting Policies

General Accounting Policies

The general accounting policies adopted in the preparation of these financial statements are:

  • The measurement base adopted is the historical cost basis.
  • Reliance has been placed on the fact that the entity is a going concern.
  • The matching of revenues earned and expenses incurred using accrual accounting except that dividend income is accounted for on a receipts basis.

Particular Accounting Policies

The following are the particular accounting policies which have a material effect on the measurement of results and financial position:

(a) Dividend Income: Dividend income from Trust Bank New Zealand Limited is included in the income and expenditure account when it is received.

(b) Donations: Donations are included in the income and expenditure account as an expense when paid.

(c) Investments: Shares held in Trust Bank New Zealand Limited are stated at cost.

(d) Fixed Assets: Fixed assets are recorded at cost and depreciated on the straight line method based on the estimated life of the assets.

2. Shares in Trust Bank New Zealand Limited

Shares 1994 $ 1993 $
Ordinary shares of $1 each 2,700,000 $4,689,000
Bonus issue—January 1994 2,700,000 $2,700,000
5,400,000
Ordinary shares of $1 each subdivided into ordinary shares of 50 cents each 10,800,000 $7,389,000


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✨ LLM interpretation of page content

💰 Trust Bank South Canterbury Community Trust Inc. Trust Particulars (continued from previous page)

💰 Finance & Revenue
1 June 1994
Charitable Trust, Trustee Banks Restructuring Act 1988, Trustees, Auditors, Secretary, Financial Statements, Income and Expenditure, Balance Sheet
  • J. E. Thompson, Signed as Chairperson
  • D. B. Timpany, Signed as Trustee

💰 Statement of Cash Flows for the Period Ended 31 March 1994

💰 Finance & Revenue
Cash Flows, Operating Activities, Investing Activities, Equipment Purchases, Financing Activities

💰 Notes to the Financial Statements for the Period Ended 31 March 1994

💰 Finance & Revenue
Accounting Policies, Dividend Income, Donations, Investments, Fixed Assets