New Zealand Gazette – 1995 – No. 81

Page 2254

✨ Financial Notes and Index

2254 NEW ZEALAND GAZETTE No. 81

Notes to the Accounts for the Year Ended 31 March 1995

1. Formation

The West Coast Community Trust ('the trust') was formed on 30 May 1988, through the creation of a trust deed in compliance with the Trustee Banks Restructuring Act 1988. These accounts have been prepared in accordance with the 1993 Financial Reporting Act. The trust qualifies for the differential reporting because its revenue and number of employees fall below the threshold set by the Financial Reporting Act.

The association has applied the differential reporting exemptions allowed in relation to the following standards:

FRS10 Statement of cash flows.
SSAP12 Income tax.

2. Statement of Accounting Policies

The general accounting principles recognised as appropriate for the measurement and reporting of results and financial position under the historical cost method have been observed in the preparation of these statements.

Accrual accounting has been used to match expenses and revenue.

3. Particular Accounting Policies

The particular accounting policies adopted in the statements which have a significant effect on the results and financial position disclosed are:

(a) Income Determination: Interest income has been accrued to balance date on a daily basis.

(b) Valuation of Assets:

(i) **Investments**—Investments are stated at cost.

(ii) **Fixed Assets**—All fixed assets are recorded at cost less accumulated depreciation to date.

(c) Depreciation: Depreciation has been charged as follows: a straight line basis allocated over an estimated economic life of the assets. Depreciation has been calculated as follows:

Asset	Cost $	Accum Depn $	Estimated Life	Opening Value $	Depreciation $	Closing Book Value $
Typewriter	2,019	1,616	5 years	403	403	—
Photocopier	2,756	230	5 years	2,526	551	1,975
	$4,775	$1,846		$2,929	$954	$1,975

4. Changes in Accounting Policies

There have been no material changes in accounting policies.

5. Prior Year Adjustment

The prior year adjustment relates to an Accident Compensation Levy refund from the 1990 income year.

gn5390

Index

A

Adult Adoption Information Act—
Appointment of an independent counsellor: 2240.

B

Bankruptcy Notices—
Notices: 2200, 2201.

C

Civil Aviation Act—
Civil Aviation Rules

Unmanned aircraft, gyrogliders and parasails—operating rules: 2240.

Companies Act—
Dissolved and/or struck off: 2212, 2225.
Intention to apply for removal of company from the register:
Adchem New Zealand Ltd., 2226.
Mutual Finance Ltd., 2226.
South Island Casino Ltd., 2225.
Intention to remove companies from the register: 2212, 2225.

Castlerock Investments Ltd., 2226; Countryroad Trading House Ltd., 2225.
J.E. Wright (Invercargill) Ltd., 2226.
New Zealand Maintenance Team Ltd., 2226.
Rowan Properties Ltd., 2226.
Registration to the Register of Companies:
Allan G. Mitchell Sports Ltd., 2228.
Big In Fashion Ltd., 2228.
Clarkes Appliances of Takapuna Ltd., 2228; Collins Stores Ltd., 2228; Comprehensive Investments Ltd., 2228; Contour Panel and Paint Ltd., 2228.
D T French Contractors Ltd., 2228; Deco Fashion Ltd., 2228; Development Services Ltd., 2228; Dot Lighting Systems Ltd., 2228.
Elevated Marketing Ltd., 2228; Equipment Monitoring Ltd., 2228; Escrow Holdings Twenty One Ltd., 2228.
First New Zealand Title & Insurance Company Ltd., 2228;
Furniture Installations Ltd., 2228.
Gloucester News Ltd., 2227; Godwit Holdings Ltd., 2228; GSI Information Ltd., 2227; Gulf Architectural Services Ltd., 2227.
Heaton Motors Ltd., 2228; Hollins House Ltd., 2228; Hurstmere Investments Ltd., 2227.
Innovative Resources Ltd., 2228.
J & J Baird Ltd., 2228; J.M.A. Enterprises Ltd., 2228.
Knight & Young Company Ltd., 2228.

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VUW Te Waharoa — NZ Gazette 1995, No 81

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💰 Notes to the Accounts for the Year Ended 31 March 1995 (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial Reporting, Accounting Policies, West Coast Community Trust

📰 Index of Gazette Notices

Domain📰 NZ Gazette
KeywordsIndex, Notices, Companies Act, Bankruptcy Notices

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