Financial Statements and Audit Report




2390 NEW ZEALAND GAZETTE, No. 95 5 AUGUST 2004

Plus non-deductible expenditure 339 325
Plus imputation credits received 65 65
Plus withholding tax 5 1
Total taxable income 5,561 (3,076)
Less beneficiaries distribution: (1,278) (2,204)
Bay of Plenty Community Trust Charities Limited (1,000) –
Less distribution from Bay of Plenty Community Trust Charities Limited 784 1,212
(1,494) (992)

Total trustees’ income 4,067 (4,068)
Trustees’ loss brought forward (4,732) (467)
Imputation credits converted to losses (198) (197)
Assessable trustees’ income (863) (4,732)
Taxation at 33% – –

  1. 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.

  2. Related Party Transactions
    Bay of Plenty Community Trust Charities Limited (the company) is wholly owned by Bay of Plenty Community Trust Incorporated (the trust).

No related party debts have been written off or forgiven during the year.

  1. Segment Information
    The trust’s activity is to receive income to allocate for charitable, cultural, philanthropic, recreational and other purposes beneficial to the community principally in the Bay of Plenty area.

  2. Contingent Liabilities
    The following future donations have been approved but are subject in each case to the applicants satisfying particular criteria specific to each recipient.

Donation Recipient Year Ending 31 Mar 05 Year Ending 31 Mar 06
Arohanui Art & Education Trust $10,000
Habitat for Humanity Taupo $4,489
Merivale School $25,000
Pahoia School $10,000
Pukehina School $10,000
Rotorua Competitions Society $10,500
Rotorua Girls High School $50,000
St Andrews Presbyterian Church $15,000
Tauranga Civic Art Gallery Trust $333,000 $334,000
Western Heights High School $30,000
Total contingent liabilities $497,989 $334,000
  1. Commitments
    Capital commitments:
    There are no capital commitments.

Lease commitments:
Lease commitments under non-cancellable operating leases:

Less than one year $7,000

Auditor’s Report
To the Trustees of Bay of Plenty Community Trust Incorporated:

We have audited the financial statements. The financial statements provide information about the past financial performance and financial position of the trust and group as at 31 March 2004. This information is stated in accordance with the accounting policies set out in Note 1 of the accounts.

Trustees’ Responsibilities

The trustees are responsible for the preparation of financial statements which give a true and fair view of the financial position of the trust and group as at 31 March 2004 and of the financial performance and cash flows for the year ended on that date.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2004, No 95


Gazette.govt.nz PDF NZ Gazette 2004, No 95





✨ LLM interpretation of page content

💰 Bay of Plenty Community Trust Incorporated Financial Statements for the Year Ended 31 March 2004 (continued from previous page)

💰 Finance & Revenue
17 June 2004
Financial Statements, Investment Gains, Expenditure, Net Surplus, Equity Movements, Financial Position, Bay of Plenty Community Trust