Community Trust Financial Report




NEW ZEALAND GAZETTE

28 AUGUST 3219

3. Capital Fund

Initial capital fund 32,087,148 32,087,148
Transfer to general reserves (950,181) –
Balance at end of the year 31,136,967 32,087,148

4. Inflation Reserve

Balance at beginning of the year 2,539,687 2,539,687
Transfer from general reserves (2,539,687) –
Balance at end of the year – 2,539,687

5. General Reserves

Balance at beginning of the year 103,041 2,194,319
Transfer from capital 950,181 –
Transfer from inflation reserve 2,539,687 –
Add: Donations returned 26,000 16,040

Deduct Donations approved (3,618,909) (2,210,359)
Deduct Deficit for the year (2,895,499) (551,462)
Balance at end of the year – 103,041

6. Taxation

Net income before movement in managed funds 635,002 892,720

Add:
Taxation credits 46,693 80,885
Taxable gain on debt instruments 397,939 –
Reversal of 2002 unrealised SSgA FX loss 33,751 –
SSgA dividends reinvested 737,841 –
Gain on SSgA FX contracts 1,481,424 –
Non deductible expenses 93,699 81,722
Taxable foreign exchange gains 3,055 111,047
2,794,402 273,654

Deduct: Unrealised loss on debt instruments 3,429,404 1,166,374
Tax deductible loss on managed funds 117,448 514,225
Charitable company transactions 3,259,444 624,315
2003 dividends not yet received 18,951 –
Unrealised loss on black list equities – 130,005
Unrealised loss on SSgA FX contracts 33,561 –
3,429,404 1,387,337

Taxable income/(loss) – (220,963)
Tax at 33% 4,320 –
Less: Tax credits 4,320 –

Prior year refund due 6,912 7,501
Tax refund due 11,232 7,501

7. Goods and Services Tax

The trust is not registered for goods and services tax purposes. Accordingly, these financial statements are stated on a G.S.T. inclusive basis.

8. Donations Approved Not Yet Paid

Approved donations not yet paid out include:

2003 $ 2002 $
Ashburton Youth Steering Committee 5,000
Temuka High School (Millennium Grant) 58,021
Waihi School 1,125
SC Aviation Heritage Centre 2,000
Sound Shell Roof Cover Project 10,000
Ashburton College STAR Programme 7,500
Fairlie Beautifying Society 10,000 10,000
Lake Tekapo Promotion Association 5,000 5,000
Caroline House Inc. 10,000 10,000
IHC South Canterbury 1,500 1,500
Kodiak Wrestling Club 1,000


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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 118


Gazette.govt.nz PDF NZ Gazette 2003, No 118





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🎓 Community Trust of Mid & South Canterbury Annual Report (continued from previous page)

🎓 Education, Culture & Science
25 August 2003
Annual Report, Financial Statements, Cash Flows, Donations, Investments