3448 NEW ZEALAND GAZETTE, No. 131 21 AUGUST 2008

9. Distributions

Audit Report

To the Readers of the Financial Report of West Coast Community Trust

We have audited the financial report of the trust. The financial report provides information about the past financial performance of the West Coast Community Trust and its financial position as at 31 March 2008. This information is stated in accordance with the accounting policies set out in the financial report.

Trustees’ Responsibilities

The trustees are responsible for the preparation of a financial report which gives a true and fair view of the financial position of the West Coast Community Trust as at 31 March 2008 and the results of operations for the year ended on that date.

Auditors’ Responsibilities

It is our responsibility to express an independent opinion on the financial report presented by the trustees and report our opinion to you.

Basis of Opinion

An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial report. It also includes assessing:

• the significant estimates and judgements made by the trustees in the preparation of the financial report; and
• whether the accounting policies are appropriate to the West Coast Community Trust and group circumstances, consistently applied and adequately disclosed.

We conducted our audit in accordance with New Zealand auditing standards. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to obtain reasonable assurance that the financial report is free from material misstatements, whether caused by fraud or error.

In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial report.

Wilding Smith & Co has no interest in the West Coast Community Trust other than as auditor.

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion:

• proper accounting records have been kept by the West Coast Community Trust and as far as appears from our examination of those records; and
• the financial report:
  – complies with generally accepted accounting practice; and
  – gives a true and fair view of the financial position of the West Coast Community Trust as at 31 March 2008 and the results of operations for the year ended on that date.

Our audit was completed on 5 August 2008 and our unqualified opinion is expressed as at that date.

WILDING SMITH & CO, Chartered Accountants, Hokitika.

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The West Coast Community Trust gives notice that the Minister of Finance has directed that they need not publish the full list of grants in the New Zealand Gazette but will provide a copy of its list of grants to anyone upon request from The Secretary, West Coast Community Trust, PO Box 190, Hokitika.

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Index

A

Agricultural Compounds and Veterinary Medicines Act—
Removal of trade name products from the Register: 3412

Animal Products Act—
Animal products notices available: 3413

Animal Welfare Act—
Appointments/reappointments
National Animal Welfare Advisory Committee: 3408

B

Bankruptcy Notices—
No asset procedures: 3384
Notices: 3384

C

Civil Union Act—
Civil union celebrants removed from list: 3409
Lists of civil union celebrants: 3409

Community Trusts Act—
Annual accounts
The Canterbury Community Trust: 3424
TSB Community Trust: 3436
West Coast Community Trust: 3445

Companies Act—
Cessation of business in New Zealand
Gouger Rugs (NZ) Pty Ltd: 3400
Maritimo Sales (Qld) Pty Ltd: 3400