NEW SOUTH WALES JUNIOR RUGB UNION INCORPORATED
ANNUAL REPORT & FINANCIAL STATEMENT 2019
NSWJRU 2019 ANNUAL REPORT
NEW SOUTH WALES JUNIOR RUGB UNION INCORPORATED
AFFILIATED WITH
NEW SOUTH WALES RUGB UNION & AUSTRALIAN JUNIOR RUGB FOOTBALL UNION INCORPORATED
PRESENTS FOR ADOPTION
THE SIXT -THIRD ANNUAL REPORT
AND FINANCIAL STATEMENT
AT THE ANNUAL GENERAL MEETING TO BE HELD AT NSWRU BOARD ROOM, WARATAHS HQ – DAVID PHILLIPS FIELD, DACEYVILLE ON SATURDAY 23rd NOVEMBER COMMENCING AT 1.00PM
NSWJRU 2019 ANNUAL REPORT NSWJRU INCORPORATED EXECUTIVE MEMBERS 2019 PATRON N A PRESIDENT M B.J.G VICE PRESIDENT COMMERCIAL M T.F VICE PRESIDENT REPRESENTATIVE M G.P HONORAR SECRETAR M K.B VP SJRU VP CJRU M A.H M M.M SJRU D CJRU D M L.M C M S.B
LIFE MEMBERS M J.S.C , D.T.A , R.A , P.H.J , K.J.M , N.M , N.A.W , R.L , K.C , J.R , J.C.D , A.S.N , B.J.M , R.F , J.G , B.K , D.P , K.B .
DELEGATE TO NSW RUGB UNION M B.J.G HONORAR AUDITOR M D B
2019 Annual General Meeting
Meeting Date: Saturday, 23rd November 2019 Meeting Time: 1.00pm Meeting Location: NSWRU, Daceyville TBC
AGENDA
Attendees Apologies Proxies
Confirmation of Minutes of 2018 AGM.
Presidents Report
Commercial Report
Representatives Report
Election of Office Bearers for 2020 President Commercial Manager Representatives Manager
Appointment of Committee Vice President (SJRU) Vice President (NSWCJRU) Delegate (SJRU) Delegate (NSWCJRU)
Nomination of Auditor for 2020:
NSW Country Juniors Report
Sydney Juniors Report
C i i f NSWJRU I i a i NSW Sch l j i
Appointment of NSWRU Board Director of Youth
Sponsors
Council relationships (Orange, Dubbo and Central Coast)
Venues for 2020 NSWJRU State Championships
NSW JUNIOR RUGBY UNION NSWRU, Banks Ave., Daceyville. Locked Bag 1222 Paddington NSW 2021 Telephone: 02 9323 3401 E-mail: [email protected] Website: www.nswjuniors.com.au
General Business
Change to U16 format City Vs Country venue? Supporters gear 2020 Website and Facebook
NSW JUNIOR RUGBY UNION NSWRU, Banks Ave., Daceyville. Locked Bag 1222 Paddington NSW 2021 Telephone: 02 9323 3401 E-mail: [email protected] Website: www.nswjuniors.com.au
P R 2019
It is hard to believe that another rugby season has just flown by - and what a season it was! The national landscape for junior rugby changed again in and this has certainly created a whole new range of opportunities and challenges for NSW Juniors and our affiliate unions of Sydney Juniors SJRU and NSW Country Juniors CJRU . Plus, we have also once again worked closely with NSW Schools Rugby NSWSRU in to promote and facilitate the growth of rugby and pathways in NSW.
In we continued our prime objectives to provide substantial and vibrant club competitions and pathways to representative rugby for our player base of over , junior club players across the state. Both SJRU and CJRU ran very healthy club competitions across the age groups of U to Opens U as well as providing a fantastic introduction to the game our youngest players via their mini rugby programs. The SJRU inter-district minis gala days were a superb new introduction for the minis.
I’d like to congratulate both SJRU CJRU on successfully running their various club competitions across the state, which culminated in Grand Finals across August and September to anoint this year’s premiership teams. As always this is an immense task and not without its challenges, but the hard work of SJRU President Tony Cooper and his team, and CJRU President Mick Melino and his team have helped make this another stellar season of club rugby.
One of the features of the season has been the growth of the girl’s game, which continues to thrive as we establish more and more competitions and opportunities for them. The SJRU Frosty and Sizzling s are just one example of growing regular competitions for our female players and this only adds to the fledgling Rep programs we have been growing for a few years now via SJRU CJRU. NSW Schools have also been active in this area with such programs as the CHS Girls and PLC Pymble tournaments.
One of the most important aspects of the season was the assistance we received from our fantastic sponsors at NSW Juniors. I’d personally like to thank Nick Scarf from Gene i Proprie ar Trading, Steve Tulevski and Dean Michniewicz from E ilo Tra el, Greg Mumm from the NSW Po i i e R gb Fo nda ion and Adrian Skeggs, Angus Stewart and Alex Lyus from R gb . The support and assistance that you have all given to junior rugby in NSW is greatly appreciated and we are extremely grateful and proud to be associated with you and your companies. I’d also like to acknowledge the support we received from Gilber , Sinalli, Cen ral Coa Co ncil and Orange Regional Co ncil in making the season a successful one.
On the Representative side of the equation it has been a big year of change. In Rugby Au moved to the Academy model for the Open boys U age group which opened the pathway to ALL players in Australia that are under not only those in schools . This has meant that for players in NSW that the new pathway to make the Australian Schools U s team was via the NSW Gen Blue Academy. The U Gen Blue Academy was essentially made up of the NSW Schools I II team, the NSWJRU U team and certain elite players that were identified along the pathway. This squad was then narrowed to the Final Gen Blue U team which played Qld ACT for the chance to be selected in the Australian Schools U s team. So essentially the initial priority for players is to get into the GEN BLUE Academy via whatever pathway they can.
See below diagram for explanation of the roadmap for U players in NSW via both the club and school’s pathway.
Congratulations to the following players whom made the final NSW GEN BLUE U team
NSWJRU S a e C a
One of highlights of our calendar is the Po i i e R gb Fo nda ion NSW J nior S a e Champion hip and the R gb Girl NSWJRU S a e Champion hip . This year we managed to avoid the usual weather issues and our hosts were as per usual amazing in providing fantastic venues for a wonderful weekend of representative rugby across multiple venues. I’d like to thank all our State Championship hosts and their wonderful volunteers. I’d also like to congratulate this year’s State Champions in each age group. For the record this year’s host venues and champions were; June Long weekend ( th – th June,
U – Camden Rugby Club, Camden Rugby Park at Camden – S a e Champion Penri h U Boys – Maitland Blacks Rugby Club, Marcellin Park at Maitland S a e Champion ACT Br mbie U Girls – Hunters Hill Rugby Club, Boronia Park at Hunters Hill. Finals at Wests Juniors, St Lukes Ovals at Concord S a e Champion T o Bl e Ea ood U – Orange City Rugby Club, Waratahs Sports Club at Orange S a e Champion Gordon U Boys – Wests Juniors, St Lukes Ovals at Concord S a e Champion Penri h U Girls – Hunters Hill Rugby Club, Boronia Park at Hunters Hill. Finals at Wests Juniors, St Lukes Ovals at Concord S a e Champion Bri bane J nior U – Narrabeen Tigers Junior Rugby, North Narrabeen Reserve at Narrabeen S a e Champion Warringah U Girls – Hunters Hill Rugby Club, Boronia Park at Hunters Hill. Finals at Wests Juniors, St Lukes Ovals at Concord S a e Champion We Harbo r Opens U - Narrabeen Tigers Junior Rugby, North Narrabeen Reserve at Narrabeen S a e Champion H n er
This year saw a slight change to the State Championship format where we moved the under age group to join the Under ’s on their own dedicated Rep weekend. The Po i i e R gb Fo nda ion NSW J nior S a e De elopmen Gala was held at the new Tuggerah Sports Complex and it was a smashing success – ovals running non-stop for two days. The complex was ideal and the vibe over the whole weekend was exactly what junior rugby should be all about. This is now my new favourite event and will quickly become one of our most iconic and signature events – a weekend away on the Central Coast that will be booked into calendars for years to come. Thanks to Central Coast Juniors and Central Coast Council for their assistance in helping get this event started.
Sa rda S nda h J l
U ’s – Central Coast Regional Sporting Recreation Complex, Lake Road, Tuggerah U ’s – Central Coast Regional Sporting Recreation Complex, Lake Road, Tuggerah NSWJRU Re a
After avoiding the wet weather for the long weekend, we were hit hard over the regionals weekend with ovals closing everywhere due to the wet grounds. Blacktown Rugby club stood up and hosted us at Grantham Oval. Many thanks to Teki Tuipulotu and his crew for hosting a great weekend. These games are primarily trials for the respective Sydney and Country teams in the U , U U age groups. This carnival is always one of the most enjoyable with high quality rugby and further selections opportunities adding to the drama.
As this is predominantly a selection tournament the results are somewhat secondary but for the record the MWZ U and NSWJRU U Pres XV both went through the tournament undefeated.
S d e NSW C
Due to the nature of this year’s representative calendar the U Sydney vs NSW Country game was played on a Saturday night at Chatswood Oval following the Shute Shield game. It was a cracking match with spots in the NSW Juniors U team up for grabs for the players and the winning coaching team would also get the coaching gig for the NSWJRU I team. So sheep stations were up for grabs not sure if Haddon Rig or Egelabra but definitely some prime pastoral land .
Sydney won the game meaning the coaching team of Mark Houston, Brett Fawcett Mark Rechner assumed the NSWJRU I role for the second year running with the NSW Country crew taking over the NSWJRU II team.
S dne U NSW Co n r U
U Michael Brial Cup SJRU defeated CJRU
Following the game the NSWJRU U teams were selected and to prove how tight selections were players from NSW Country making the team from the losing side. These NSWJRU teams then went on to play against AAGPS Blue and White at St Josephs College, Hunters Hill. The NSWJRU II team went down - to AAGPS White but the NSWJRU I team turned the tables to score a convincing - win over AAGPS Blue.
From here the final NSWJRU I team was selected and they became part of the NSW GEN BLUE Academy – the entire team also got to travel to Perth to represent the Academy against the Western Force Academy. Both teams scored tries on the day Liam Dalibozek scored all from NSW but goal kicking was the difference going down - . From here FIVE of these players made it to the final GEN BLUE team.
Our final CJRU and SJRU U teams were selected following the Regionals and they competed in the NSW Invitational at Narrabeen. This is a selection trial for the two NSW teams that would compete in the U ’s Nationals on the Gold Coast in late September. The Sydney vs NSW Country game was postponed within this carnival so that it could be scheduled for the City vs Country.
The City vs Country games were played at No. Sportsground at Newcastle, with Wanderers hosting. We had some cracking games of rugby on show – all were live streamed as well which is a terrific addition to the program. We also had our first U girls clash with the new Shield being named after Mahalia Murphy.
Ci Co n r re l
U ’s Tim Gavin Shield SJRU defeated CJRU U ’s Girls Mahalia Murphy SJRU defeated CJRU U ’s Steve Tuynman Cup SJRU defeated CJRU U ’s Girls Grace Hamilton Shield SJRU defeated CJRU U ’s Ella Cup CJRU defeated SJRU
Following the City vs Country game the two NSW U teams were announced as well as the GEN BLUE U teams. I am pleased to say our teams did very well and a number of lads were selected into the two NSW teams and the U GEN BLUE. These selections are a great validation of the junior club pathway, congratulations to all the lads.
R b A Sc a d U18 Na a
On th to th of July Rugby Australia ran a Schoolgirls and U s Nationals at the Narrabeen Academy of Sport. Sydney Juniors SJRU and NSW Country Juniors CJRU both entered teams into this tournament alongside teams from Brisbane Juniors, Melbourne Rebels, ACT Schoolgirls Blue White , Rugby WA and Rugby SA. The two NSW teams performed admirably with both of them making the final - SJRU taking out the trophy. A number of these girls then were named in the Australian Merit team at the end of the tournament pictured . Congrats to all the girls involved.
Off the field there has been a lot of progress made too. The new NSWRU governance model has begun to take effect enabling a better vehicle for all the various parts of the game to work together for the growth of the game. NSW Juniors offered “State Champs” merchandise for the first time and will continue to improve this offering. And the new NSW Juniors website www.nswjuniors.rugby has been phenomenal – take a look at the “news” section for more in depth stories and photos on this year’s events. Add this to our new Facebook profile and Twitter means that NSW Juniors has been communicating as good as we ever have.
There are always so many people to thank, and I apologize if I miss anyone, but I would be remiss if I didn’t acknowledge the efforts of Kerry Brady, Tricia Waters, Gary Paton, Tony Fisher, Chuck Ardron, Luke McCormack, Stuart Burke Kym Knight for their continued dedication to junior rugby in our state. I’d also like to especially thank our affiliate Presidents and NSWJRU Vice Presidents, Tony Cooper SJRU and Mick Melino CJRU whom did a wonderful job with their own unions. From NSWRU Andrew Hore, Mark Green, Tim Rapp, Matt Evrard and Andrew Cleverly have been very supportive of our representative programs and club competitions. And lastly Adrian Thompson from Rugby Au whom has continued to help NSWJRU find a pathway in the U space. Many thanks to you all for your commitment and dedication to the game of rugby in NSW.
We have some exciting times ahead of us in , we know we still have issues in certain areas, but I am confident that we have the right people and plans to address these moving forward. Hopefully will be the biggest and most vibrant rugby season yet.
Ben Gregory
President NSW Junior Rugby Union Youth Director - NSW Rugby Board Website : www.nswjuniors.com.au
NSWJRU 2019 ANNUAL REPORT 2019 R R R
P R F NSW J S C & R 1 NSWJRU G S C
U Boys Penrith U Boys ACT Brumbies U Girls Two Blues / Eastwood
U Boys Gordon
U Boys Penrith U Girls Brisbane Juniors U Boys Warringah U Girls West Harbour Opens U B Hunter
P R F C C C
U Boys Tim Gavin Shield SJRU defeated CJRU U Boys Steve Tuynman Cup SJRU defeated CJRU U Girls Mahalia Murphy Shield SJRU defeated CJRU U Boys Ella Cup CJRU defeated SJRU U Girls Grace Hamilton Shield SJRU defeated CJRU U Boys Michael Brial Cup SJRU defeated CJRU
NSW Junior Rugby Union Inc ABN 70 589 742 332
Annual Report - 31 October 2019 NSW Junior Rugby Union Inc Officers' report 31 October 2019
The officers present their report, together with the financial statements. on the incorporated association for the year ended 31 October 2019.
Officers The following persons were officers of the incorporated association during the whole of the financial year and up to the date of this report, unless otherwise stated:
Ben Gregory President Tony Cooper Vice-Presidenl (SJRU) (appointed 24 November 2016) Mick Melino Vice-President (CJRU) (appointed 24 November 2018) Gary Palon Representative Manager (appointed 24 November 2018) Tony Fisher Commercial Manager Katrina Okenham Vice President (resigned 24 November 2018) Robert Martin Representative Manager (resigned 24 November 2018)
Principal activities During the financial year the principal continuing activities of the incorporated association consisted of: » to foster, promote, organise, conduct, manage and control junior rugby union and it's associated activities for junior players throughout New South Wales.
Significant changes No significant change in the nature of these activities occurred during the financial year.
Operating Result The net surplus after providing for income tax for the year ended 31 October 2019 amounted to $20,313 (2016 deficit of $5,537).
Events after the reporting period No matter or c'rcumstance has arisen since 31 October 2019 that has significantly affected, or may significantly aHect the incorporated associstion's operations, the results of those operations or the incorporated association's slate of affairs in future financial years.
On behalf of the officers
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23 November 2019 NSW Junior Rugby Union Inc Contents 31 October 2019
Slatement of profit or loss and other comprehensive income 3 Statement of financial position 4 Notes to the financial statements 5 Officers' declaration 8 Independent auditor's report to the members of NSW Junior Rugby Union Inc 10
General information
The financial statements cover NSW Junior Rugby Union Inc as an individual entity. The financial statements are presented in Australian dollars, which is NSW Junior Rugby Union Inc's functional and presentation currency.
NSW Junior Rugby Union Inc is a not-for-profit incorporated association, incorporated and domiciled in Australia Its registered office and principal place of business is:
David Phillips Field Daceyville NSW
A description of the nature of the incorporated association's operations and its principal activities are included in the officers' report, which is not part of the financial statements,
The financial statements were authorised for issue on 23 November 2019. NSW Junior Rugby Union Inc Statement of profit or loss and other comprehensive income For the year ended 31 October 2019
Note 201 & 2018 $ $
Revenue Stale & Regional Championships 18,550 22,450 Representative Team Levies 7,200 29,300 Sponsorship 25,900 11,070 Interest Received 178 260 Merchandise 24.646 Reimbursement from NSW Rugby 11,219
Expenses Audit & Accounting (1,360) (2,655) Administration Expenses (5,200) ^2,269) Bad Debts Written Off (800) (1,100) Donations (3,700) (990) State & Regional Championships (26,240) (26,622) Representative Team Expenses (10,040) (34,981) Cost of sales (18,040)
Surplus/fdeficit) before income tax expense 20,313 (5,537)
Income tax expense
Surplus/(deficit) after income tax expense for the year 20,313 (5,537)
Other comprehensive income (or the year, net of tax
Total comprehensive income for the year 20.313
The above statemenl of profit ot loss end nfher comprehensive income should be read 111 cnnjiinction with thf accompanying notus NSW Junior Rugby Union Inc Statement of financial position As at 31 October 2019
Note 201S 2018 $ $
Assets
Current assets Cash and cash equivalents 74,174 55,112 Trade and other receivables 4,151 4,405 Total current assets 78.325 S9.&12
Total assets 78,325 59,512
Liabilities
Current liabilities Trade and other payables 6 1,500 Total current liabilities 1,500
Total liabilities 1,500
Net assets 76,325 58.012
Equity Retained surpluses 7 Z8..32§. 58,01^
Total equity 78,325 56,012
The above statement of financial position should be read in conjunction with the ecconipanying notes < NSW Junior Rugby Union Inc Notes to the financial statements 31 October 2019
Note 1. Significant accounting policies
The principal accounting policies adopted in the preparation of (he financial statemenls are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
New or amended Accounting Standards and Interpretations adopted The incorporated association has adopted all of the new or amended Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB') thai are nandatory for the current reporting period.
Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted.
Basis of preparation In the officers' opinion, the incorporated association is not a reporting entity because there are no users dependent on general purpose financial statements
These are special purpose financial slatements that have been prepared for the purposes of complying vuilh the Australian Charities and Not-for-profils Commission Act 2012 and New South Wales legislation the Associations Incorporation Act 2009. the Charitable Fundraising Acl 1991 and associated regulations. The officers have determined that the accounting policies adopted are appropriate to meet the needs of the members of NSW Junior Rugby Union Inc.
These financial stalements have been prepared in accordance with the recognition and measurement requirements specified by Ihe Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB'} and Ihe disclosure requirements of AASB 101 'Presentation of Financial Statements', AASB 107 'Statement of Cash Flows', AASB 108 'Accounting Policies, Changes in Accounting Estimates and Errors', AASB 1046 'Interpretation of Standards' and AASB 1054 'Australian Additional Disclosures', as appropriate for not-for prof t oriented entities,
Hisloricol anst coiweiition The financial stalements have been prepared under the historical cost convention, except for. where applicable, the revaluation of financial assets and liabil'ties al Critical acwundng cst'unales The preparation of the financial statements requires the use of certain critical accounting estimales. It also requires management to exercise its judgement in the process of applying the incorporated associa'ion's accounting policies. The areas involuing a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to (he financial statements, are disclosed in note ?. Revenue recognition The incorporated association recognises revenue as fallows- Sate of goods Revenue from the sale of goods is recognised at the poinl in time when the customer obtains control of Ihe goads, which is generally at the time of delivery. Rendering of sei\'ices Revenue from a contract to provide services is recognised over time as the services are rendered based on either a fixed price or an hourly rate. Interest Interest revenue is recognised when rt is received. Of/ier t'Gvenue OSher revenue is recognised when it is received or when the right to receive payment is eslablished Income tax The Union is exempt from Australian income tax by virtue of section 23(g) on the Income Tax Assessment Act (1936) as amended NSW Junior Rugby Union Inc Notes to the financial statements 31 October 2019 Note 1. Significant accounting policies (continued) Current and non-current classification Assets and liabilities are presented In the statement of financial position based on current and non-currenl classification. An asset is classified as current when. it is either expected 1o be realised or intended to be sold or consumed in the incorporated association's normal operating cycle; it is held primaril/ for the pu'pose of trading; it is expected to be realised within 12 months after the reporting period; or the assel is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period, All other assets are classified as non-currenl. A liability is classified as current when: it is either expected to be settled in the incorporated association's normal operating cycle; it is held primarily for 1he purpose of trading; it is due to be settled within 12 months after the reporting period, or there is no unconditional right to defer the settlement of the liability for at least 12 months after the reporting period. All other liabilities are classified as non-current. Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held at call with finsncial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any allowance for expected credit losses. Trade receivables are generally due for settlement within 30 days. The incorporated association has applied the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance. To measure the expected credit losses, trade receivables have been grouped based on days overdue. Other receivables are recognised at amortised cost, less any allowance for expected credit losses, Trade and other payables These amounts represent liabilities for goods and services provided lo the incorporated association p'ior to the end of the financial year and which are unpaid. Due to their short-term nature they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition. Fair value measurement When an asset or liability, financial or non-financial, is measured at fair value for recognition or disclosure purposes, Ihe fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; and assumes that the transaction will take place either: in Ihe principal market; or in the absence of a principal market in the most advantageous market. Fair value is measured using the assumptions that market participants would use when pricing tie asset or liability, assuming they act in their economic best interests. For non-financial assets, the fair value measurement is based on its highest and best use. Valuation lechniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, are used, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. Goods and Services Tax ('GST') and other similar taxes Revenues, expenses and assets are recognised net of the amount of associated GST. unless the GST incurred is not (ecoverable from the tax authority In Ihis case it is recognised as part of the cost of Ihe acquisition of the asset or as part of the expense. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The ne< amount of GST recoverable from, or payable to, the lax authority is included in other receivables or other payables in the statement of financial position. Commitments and contingencies are disclosed net of the amount of GST recoverable from. or payable lo. the tax authority, NSW Junior Rugby Union Inc Notes to the financial statements 31 October 2019 Note 1. Significant accounting policies (continued) New Accounting Standards and Interpretations not yet mandatory or early adopted Australian Accounting Standards and Interpretations that have recently been issued or amended but are not yet mandatory, have not been early adopted by the incorporated association for the annual reporting period ended 31 October 2019. The incorporated association has not yet assessed the impact of these new or amended Accounting Standards and Interpretations. Note 2. Critical accounting judgements, estimates and assumptions The preparation of the financial statements requires management to make judgemenls, estimates and assumptions tnat affect the leported amounts in the financial statements. Management continually evaluates its judgements and estimales in relation to assets, liabilities, contingent liabilities, revenue and expenses. Management bases its judgements, estimates and assumptions on historical experience and on other various factois, including expectations of future events, management believes to be reasonable under the circumstances. There are no critical accounting judgements, estimates and assumptions that are likely to affect the current or future financial years. Note 3. Current assets • cash and cash equivalents 2019 2018 $ $ Commorweallh Bank ofAustfalia Cheque Accounl 5,844 -^.076 Commonwealth Bank of Australia Online Saver 68,330 51,036 74,174 55.112 Note 4, Current assets - trade and other receivables 2019 2018 $ $ Trade receivables 4,151 4,400 Note 5, Non-current assets - receivables 2019 2018 s $ Loan Australian Junior Rugby Union 21, 320 21, 320 I ess- Allowance for expected cradi! losses (21, 320) . (21. 320). Note 6, Current liabilities - trade and other payables 2019 2018 $ $ Other payables 1, 500 NSW Junior Rugby Union Inc Notes to the financial statements 31 October 2019 Note 7. Equity - retained surpluses 2019 2018 $ $ Retained surpluses at the beginning of the financial year 58,012 63, 549 Surplus/(deficit) after income tax expense for Ihe year 20,313 (5, 537) Retained surpluses a', the end of the financial year 78, 325 58, 012 Note 8. Contingent liabilities There were no contingent liabilities as at 31 October 2019 and 31 October 20'fS. Note 9. Commitments There were no commitments as at 31 October 2019 and 31 October 2018. Note 10. Events after the reporting period No matter or circumstance has arisen since 31 October 2019 that has significantly affected, or may significantly affect the incorporated association's operations, ihe results of those operations, or the incorporated association's state of affairs In future financial years. NSW Junior Rugby Union Inc Officers' declaration 31 October 2019 In the officers' opinion • the incorporated association is not a reporting entity because there are no users dependent on general purpose financial statements. Accordingly, as described in note 1 to the financial statements, the attached special purpose financial statements have been prepared for the purposes of complying with the Australian Chanties and Not-for- profits Commission Act 2012 and New South Wales legislation the Associations Incorporation Act 2009, the Charitable Fundraising Act 1991 and associated regulations; • the attached financial statements and notes comply with the Accounting Standards as described in note 1 to the financial statements: • the attached financial statements and notes give a (rue and fair view of the incorporated association's financial position as at 31 October 2019 and of its performance for the financial year ended on that date; and * there are reasonable grounds to believe that the incorporated associalion will be able to pay its debts as and when they become due and payable On behalf of the officers 6^ ^/^(W/ Ben Gregory Tony Fisher '^^' President Commercial Manager 23 November 2019 Le./el L'2 Ai.lstiElia .SqnaiR Oiiuii'A'CLiHh Llll:;i(iE33 Pdllncis Ply Liniitcrl ?('>.•) fip.nyp. RtWrit AGNSaWI S10682 invest in you. SyilnhyNRWSOOO T, C1 ?i.)1l?430[J GPU Bo: i'055 F l fi1 P9H?']39fl OMNIWEAITH .Syclm-.y NSV/ ^'i)l>1 omnjwealth.com.au INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NSW JUNIOR RUGBY UNION INC Opinion We have audited the financial report of NSW Junior Rugby Union tnc, which comprises the statement of financial position as at 31 October 2019 and the statement of comprehensive income for the year then ended, and notes to the financial statements, including a summary of significant accounting policies, and the officers' declaration. In our opinion, the accompanying financial report of NSW Junior Rugby Union Inc is: a) giving a true and fair view of the Association's financial position as at 31 October 2019 and of its performance for the year then ended; and b) complying with Australian Accounting Standards to the extent described in Note 1, and the Australian Charities and Not-for-profits Commission Act 2012 and New South Wales legislation the Associations Incorporation Act 2009, the Charitable Fundraising Act 1991 and associated regulations. Basis for Opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Association in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code. We confirm that the independence declaration required by the Corporations Act 2001, which has been given to the officers of the Association, would be in the same terms if given to the officers as at the time of this auditor's report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter - Basis of Accounting We draw attention to Note 1 to the financial report, which describes the basis of accounting. The financial report has been prepared for the purpose of fulfilling the officers' financial reporting responsibilities under the Corporations Act 2001, As a result, the financial report may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Liability limited by a scheme Accounting and Advisory Mortgage and Finance approved under Professional Financial Planning Property Standards Legislation 10 Legal Superannuation Estate Planninci General Insuiance I if.'Rl '.'V. Aii'itrKlia R( | U.] | C '")innr.'/fal;h Dtisii]i};,s PoitriRr.'; l:'li' Lifnitiid ;?R4 Ql:wiji) Sliccl AtiN OB 11)1 Kin 68? invest in you. Sydney NSW 2000 T , ^ ^^^ 4300 OPORnx70;,n_ F.i 61^911^309 o>'/(fn(;,i Mn,W P001 omniwealth.com.au Responsibilities of the Officers for the Financial Report The officers of the Association are responsible for the preparation of the financial report that gives a true and fair view and have determined that the basis of preparation described in Note 1 to the financial report is appropriate to meet the requirements of the Australian Charities and Not-for- profits Commission Act 2012 and New South Wales legislation the Associations Incorporation Act 2009, the Charitable Fundraising Act 1991 and associated regulations, and is appropriate to meet the needs of the members. The officers' responsibility also includes such internal control as the officers determine is necessary to enable the preparation of a financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error. In preparing the financial report, the officers are responsible for assessing the Association's ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the officers either intend to liquidate the Association or to cease operations, or have no realistic alternative but to do so. Auditor's Responsibilities for the Audit of the Financial Report Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. A further description of our responsibilities for the audit of the financial report is located at the Auditing and Assurance Standards Board website at: http://www.auasb.gov.au/Home.aspx. This description forms part of our auditor's report. Omniwealth Business Partners -<^~^ Duncan Barber Director Level 22, Australia Square 264 George Street SYDNEY NSW 2000 Date this 23rd day of November 2019 Liability limited by a scheme Accounting and Advisory Mortgage and Finance app.'oved under Professional ^ Financial Planning Property Standards Legislation " ^gg, Superannuation Estate Planning General Insurance