Financial Statements




NEW ZEALAND GAZETTE, No. 97

12 AUGUST 2004

2. Property, Plant and Equipment

Cost $ Accumulated Depreciation $ 2004 Book Value $
Buildings 2,070 518 1,552
Office equipment 63,291 27,137 36,154
Total 65,361 27,655 37,706
Cost $ Accumulated Depreciation $ 2003 Book Value $
Office equipment 21,288 17,398 3,890
Total 21,288 17,398 3,890

3. Investments (at cost)

2004 $ 2003 $
TSB Bank Limited short term investments 2,650,000 2,050,000
Shares in TSB Bank Limited 10,000,000 10,000,000
Suspensory loan 100,000 100,000
Total 12,750,000 12,750,000

An interest free suspensory loan of $100,000 was made to the Waitara Railway Preservation Society in 2001. The funding is to be used for infrastructure, heritage, tourism and job creation. The loan is secured over the rail with the provision that the mortgage will be suspended after four years, if in the trust’s view, the Waitara Railway Preservation Society has fulfilled certain obligations under the loan.

4. Other Income

2004 $ 2003 $
Other income 2,807 19,600
Returned donations 19,954
Total 22,761 19,600

5. Commitments and Contingent Liabilities

At balance date, $NIL has been approved for donations in the 2004/2005 financial year (2003 – $560,000).

6. Financial Instruments

Financial instruments that potentially have credit risk are cash, accrued interest, and accrued charges and investments. The maximum credit risk exposure at balance date is the carrying value of the bank, accrued interest, and accrued charges and investments. This is also the fair value.

7. Income Tax

The trust has income tax losses of $468,303 (2003 – $377,524) available to be carried forward and set off against future assessable income.

8. Publishing Requirements

A comprehensive list itemising all recipients was published in Taranaki’s The Daily News on the following dates:

1st round
11 September 2003

2nd round
13 December 2003

3rd round
10 May 2004

A copy of the list of grants is available to anyone upon request (P.O. Box 667, New Plymouth).

9. Segment Information

The trust operates predominantly in one industry – investment. All operations are carried out within New Zealand.

10. Related Party Transactions

The parent entity holds 100% of the shares in TSB Bank Limited. In the normal course of business, some trustees may have bank accounts with TSB Bank Limited. The parent entity has deposits with TSB Bank Limited that have earned interest throughout the year amounting to $185,583. At 31 March 2004, the parent entity had $2,650,000 deposited with TSB Bank Limited (2003 – $2,050,000). The trust paid donations throughout the year to community organisations of which the trustees may be members. These donations were made on normal terms and conditions. There were no amounts outstanding at 31 March relating to these transactions.

Auditors’ Report

To the Trustees of the TSB Community Trust

We have audited the financial statements. The financial statements provide information about the past financial performance of TSB Community Trust and Group and its financial position as at 31 March 2004. This information is stated in accordance with the accounting policies set out.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2004, No 97


Gazette.govt.nz PDF NZ Gazette 2004, No 97





✨ LLM interpretation of page content

💰 TSB Community Trust Financial Performance Statement (continued from previous page)

💰 Finance & Revenue
27 July 2004
Financial Performance, Property, Investments, Income, Commitments, Financial Instruments, Income Tax, Publishing Requirements, Segment Information, Related Party Transactions