Financial Statements




2014

NEW ZEALAND GAZETTE, No. 77

5 JULY 2007

Current assets:
Accrued income
Cash and bank deposits
8
Total current assets
Non-current assets
Investments in managed funds
6
Fixed assets
7
Total non-current assets
Total assets
Current liabilities:
Sundry payables
Employee entitlements
Donations payable
9
Total liabilities
Net assets

These financial statements have been authorised for issue by the trustees on 24 May 2007.

JOHN CULLING
BRIAN BOURKE
Chairperson
Trustee

Statement of Cash Flows for the Year Ended 31 March 2007

Note
Cash flows from operating activities—
Cash was provided from:
Investment income
Cash was applied to:
Trustees and employees
Suppliers of other goods and services
Net operating cash flows
Cash flows from investing activities—
Cash was applied to:
Investment in managed funds
Purchase of fixed assets
Net cash flows from investing activities
Cash flows from financing activities—
Cash was applied to:
Community donation payments
Net cash flows from financing activities
Net increase (decrease) in cash held
Add cash at 1 April
Cash at 31 March

10

8

2007
$

2006
$

8,243,881
8,243,881

7,134,242
7,134,242

(446,192)
(635,126)
7,162,563

(432,453)
(573,893)
6,127,896

(4,703,604)
(1,611)
(4,705,215)
(4,705,215)

10,603
(26,073)
(15,470)
(15,470)

(4,607,041)
(4,607,041)
(2,149,693)
9,612,290
7,462,597

(4,666,600)
(4,666,600)
1,445,826
8,166,464
9,612,290

Notes to the Financial Statements for the Year Ended 31 March 2007

1. Statement of Accounting Policies

1.1 Reporting Entity
Eastern and Central Community Trust Incorporated is a charitable trust incorporated in accordance with the provisions of
the Community Trusts Act 1999.
The financial statements have been prepared in accordance with the Financial Reporting Act 1993.

1.2 Measurement Base
The measurement base applied is that of historical cost adjusted for the market valuation of investments.

1.3 Specific Accounting Policies
The following are the particular accounting policies, which have a material effect on the measurement of results and
financial position:

1.3.1 Investment Income
Investment income is accounted for on an accruals basis recognising both realised and unrealised gains or losses in
value.

1.3.2 Foreign Currency
Foreign currency balances are converted to NZD at the year end rate of exchange unless covered by a forward
exchange contract. Where such contracts are in place, the contracted rate is adopted. Transactions completed during the



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2007, No 77


Gazette.govt.nz PDF NZ Gazette 2007, No 77





✨ LLM interpretation of page content

💰 Financial Performance Statement of Eastern & Central Community Trust Incorporated (continued from previous page)

💰 Finance & Revenue
24 May 2007
Financial Performance, Income, Expenditure, Net Surplus, Trust Capital Maintenance, Donation Reserve Transfer
  • JOHN CULLING, Chairperson
  • BRIAN BOURKE, Trustee

💰 Statement of Cash Flows for the Year Ended 31 March 2007

💰 Finance & Revenue
Cash Flows, Operating Activities, Investing Activities, Financing Activities

💰 Notes to the Financial Statements for the Year Ended 31 March 2007

💰 Finance & Revenue
Accounting Policies, Reporting Entity, Measurement Base, Investment Income, Foreign Currency