New Zealand Gazette – 1999 – No. 87

Page 2103

✨ Financial Statements and Index

NEW ZEALAND GAZETTE

29 JULY

West Coast Community Trust Notes to the Accounts for the Year Ended 31 March 1999

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 differential reporting standards.

The trust has applied the differential reporting exemptions allowed with the exception of SSAP3—Accounting for Depreciation.

2. Measurement System

The measurement system adopted is that of historic cost.

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

Asset	Cost $	Depn to Date $	Estimated Life	Opening Value $	Depn $	Accum Depn $	Closing Book Value $
Typewriter	2,019	2,019	5 years	—	322	2,019	—
Photocopier	2,756	2,434	5 years	322	322	2,756	—
Fax machine	439	—	5 years	349	52	52	297
	$5,124	$4,453		$671	$374	$4,827	$297

(d) Goods and Services Tax—The trust is exempt from registration for goods and services tax under section 14 (b) of the Goods and Services Tax Act.

These financial statements have therefore been prepared on a G.S.T. inclusive basis.

4. Changes in Accounting Policies

There have been no material changes in accounting policies.

Index

A

Australia New Zealand Food Authority Act—Food standards: 2100.

B

Bankruptcy Notices:
Notices: 2040, 2042.

C

Charitable Trusts Act—
Application to enlarge purposes of trusts:
Bishop Hadfield Memorial Trusts, 2072.
Dissolution of charitable trusts revoked: 2071, 2072.
Dissolution of charitable trust: 2071.
Citizens Initiated Referenda Act—
Citizens Initiated Referendum (Appointed Day) Order (No. 2) 1999: 2073.
Companies Act—
Amalgamation of companies:
Cryovac New Zealand Ltd., 2069.
Danco (N.Z.) Ltd., 2069.
Vance Vivian Ltd., 2069.
Cessation of business in New Zealand:

Company removals: list notices: 2053, 2058, 2060, 2062, 2064.

Removals notices:
Albany Enterprises Ltd., 2065; Associated Project Consultants Ltd., 2065.
Base Investments Ltd., 2065; Bay Fitness Consultants Ltd., 2065; Bayonne Ltd., 2068.
Family Educational Investment Co Ltd., 2064; Fortune Sawmill Ltd., 2065.
Glory Trading and Development Ltd., 2066.
Host Accommodation Ltd., 2067; Host Farm Homestays Ltd., 2067; Host Properties Ltd., 2067.
Jamwil Holdings Ltd., 2067; Johnstone & Coventry Ltd., 2067.
K B Distributors Ltd., 2066.
Landrost Supplies Ltd., 2064; Larsen Enterprises Ltd., 2065; Leone Holdings Ltd., 2067.
Nomad Investments Ltd., 2067.
PI Realty Birkenhead Ltd., 2065; Production Plus Ltd., 2065.
Rainforest Productions Ltd., 2065.
Safari West Scenic Adventure Tours Ltd., 2066; Sportswear Apparel Ltd., 2065; Steel Framing Systems Ltd., 2064; Survive 2000 New Zealand Ltd., 2067.
Waita International Ltd., 2064; Wakatipu Club Incorporated, 2066; Western Electrical (Wellington) Ltd., 2066; Windsor Central Ltd., 2066.

Productive Technology Pty Ltd., 2068.
Tandem Computers Pty Ltd., 2068.

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VUW Te Waharoa — NZ Gazette 1999, No 87

NZLII — NZ Gazette 1999, No 87

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💰 West Coast Community Trust Notes to the Accounts for the Year Ended 31 March 1999 (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial Statements, Accounting Policies, Depreciation, Trust

📰 Index of Notices

Domain📰 NZ Gazette
KeywordsIndex, Notices, Companies, Bankruptcy, Charitable Trusts

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