Financial Statements 29

2 CONTENTS

Executive Reports 4

Junior Domestic Report 8

Junior Programs Report 11

Senior Domestic Report 12

Junior Rangers Report 15

Referee Advisor’s Report 20

Senior Teams Report 22

Dandenong Jayco Rangers Report 25

Stadium Manager’s Report 26

Marketing & Branding Report 27

2018-19 Financial Statements 29

Notes To The Financial Statements 34 3 PRESIDENT’S REPORT To say that the Dandenong Basketball Association has Stephen’s involvement has had an immediate impact had a challenging year in 2018/19, would be an under- on the stability of DBA’s financial position and has restatement. introduced some great programs and some fun new ideas. The WNBL team finished a creditable 5th in the National competition, but had an unapproved budget During 2018, both John Kelly and Brad Wright had in- overspend of significant size. dicated that they would not be continuing as Directors and have since stepped away from this role, as has Cuts in other parts of the DBA budget were identified Alison Power, who was unable continue to contribute by the CEO but brought few gains. to the role.

On a number of fronts, the Board were provided inac- I thank Anne Arnott and Dan Kirtley for their continued curate or misleading information; and in the new year, support through the year, and welcome Lisa Gordon as a result of a deliberate contravention of a Board back to the Board. I particularly wanted to thank Dan directive to not engage in WNBL interviews, the Board Kirtley for his great contributions in the ongoing devel- had no alternative but to stand down and, following a opment of the Association’s financial processes, which detailed review, to then terminate the CEO. have continually improved under his guidance.

With the departure of Graeme Allen, the Board has My portfolio has been Domestic basketball, and I am worked to transfer the WNBL team licence to Gerry happy to report that the Domestic Committee con- Ryan, who we believe will be able to take the team to tinues to make progress, being supported by several where it needs to go. larger and smaller Clubs.

I wish to thank Dale Wood who, as Vice President, took The recent successful Grand Final day (although not on the CEO role in an interim capacity, and has worked part of the reporting period) demonstrated how well tirelessly to complete this change of ownership. we can work together to create a wonderful experience for DBA participants. That’s what good teams do. Additionally, Dale has made some great improvements around the Stadium, with the relocation of Domestic I thank the staff of DBA for their dedication, patience Club uniform displays into the foyer, as a prominent and unwavering support during this difficult time. example. To our members - Life, Associate and Club – I also During this period, Dale, Dan Kirtley and I spent long thank you for your quiet, but steady, support and I hours at the stadium providing leadership to the staff, truly believe that we on the Board have delivered the until we were able to appoint a new CEO. best possible outcome, given our starting point and what we had to work through. On this note, I formally welcome Stephen Walter who, at the start of May, took on the CEO role. The Board The Association is now well placed to make some researched the possible candidates to take on this impressive moves forward, returning to our previous challenging role and found in Stephen a person whose highs and beyond. financial competence was outstanding, with a proven track record in turning around “not for profit” sports Dennis Wilkinson organisations. DBA President

4 VICE PRESIDENT’S REPORT To our members, I acknowledge that the performance To the tireless efforts of our domestic clubs, we offer of key individuals within our association has returned our gratitude for all that you do. a disappointing financial year loss of $409k. To our Life Members and our staff, can I request that The purpose of the Association has been undermined. you remain supportive of the purpose of our won- Those responsible have been removed. derful Association whilst we reset and return to our former status of one of the most revered Associations Those that were perhaps blindsided by manipulation, within Australian basketball. self interest and trust, and that remain, are working tirelessly to recover and reset our Association to re- We do need to acknowledge the City of Greater turn to the former integrity that we once held. Dandenong and Basketball Victoria for their counsel. We also thank those Life Members, past players and The appointment of Mr. Stephen Walter to the CEO coaches who have assisted throughout this difficult position has stabilised our financial situation moving period. forward due to Stephen’s well credentialed qualifica- tions and his contribution to a similar situation at Knox WE ARE DANDENONG Basketball in recent years. Dale Wood Sadly, our proud history as the only Association to DBA Vice President have a WNBL team in the premier women’s basketball competition in this country has come to an end. History will record that we were proud to field WNBL team from 1992 until 2019 and were proud champions on three occasions. We also appeared in six WNBL grand finals.

We must acknowledge the wonderful contribution of the Jayco Corporation and in particular Gerry and Val Ryan for their unwavering support of both the WNBL team and the Dandenong Basketball Association.

The second half of this financial period witnessed the move from SEABL to NBL competition, underpinned by Basketball Victoria, for our flagship female and male representative teams.

The NBL1 competiton provides a wonderful pathway for our Junior Rangers and our domestic Junior participants to aspire to.

To the players, coaches and staff of our WNBL, NBL1, Youth League & Junior Rangers teams we applaud the way in which you have represented our association.

5 CEO’S REPORT SECRETARY’S REPORT A most challenging few years has culminated in a dis- I came onto the board in August 2018 replacing a appointing 2019 financial result. board member that had vacated their seat. I took on the position of Secretary and Minute taker mid-year Important changes are required to rebuild our brand when this position also became vacant. and our financial strength. The 2018-19 period has been a challenging time for The Licence transfer of the WNBL team has most defi- the DBA Board, in saying that I believe we have taken nitely eased some financial pressures however, it is the right course of action. going to take some time to restore our balance sheet and shore up our cash position. Our financial situation has improved significantly during this year with some major and minor changes of Looking forward, there will be added focus on our structure. junior clubs and competitions to ensure we get back to our priorities. We plan to better engage with our com- There have been some movements of positions on the munity and will work hard to establish strong ties back Board and we have all worked very hard to try and get with the schools in our region. Dandenong Stadium back on track and heading in a direction of completing desired goals that have been Only being in the role for a short period, it pleases set for major improvement. me to say that our club committees, volunteers and parents continue to deliver unqualified support in I am confident the Board is heading in the correct our quest to provide wonderful opportunities for our direction for future changes that will only enhance young athletes. everyone’s involvement with the Association.

Our volunteers are our gateway to success. To all of We have a very hard-working enthusiastic group of our volunteers, thank you for your continued support members who only have the best intentions for mak- and dedication. ing a club of this size become better financially stable which means that all Dandenong Basketball members The Board should be acknowledged for making some will benefit. tough decisions early in 2019 with a focus on resetting our business and basketball imperatives. Anne Arnott DBA Secretary It is a privilege to represent Dandenong Basketball As- sociation and we are only a few short steps away from returning to full strength.

Stephen Walter Chief Executive Officer

6 SECRETARY’S REPORT TREASURER’S REPORT Our financial performance for 2018/19 is not accept- As a result, the CEO was stood down in March and able. subsequently terminated in April 2019 after a review of a range of matters. The Board approached the 2018/19 year with strong financial plans and the budgeted expectation of a sur- The March full-year forecast was now predicting a plus (profit) of approximately $227k. Unfortunately by Loss/Deficit of 145k for the year. Over the course of September 2018 our YTD financial performance was the next few months, a significant review of financial indicating a vastly different story. DBA’s 2018/19 deficit matters was undertaken including the appointment of (loss) of $409k represents a $637k decline from the Dale Wood as interim CEO and the subsequent ap- originally planned surplus (profit) of $227k pointment of a new CEO, Stephen Walter.

As a result of the 2017/18 WNBL season cost out- The ensuing months have seen an overarching review come, the Board had debated at length whether or of our operations with a clear focus on cost savings not to continue with the WNBL franchise. The Board and operational improvements. This work has uncov- produces an end of year forecast at the conclusion of ered numerous opportunities including a clean-up of each month’s financial actuals, and it was highlighted various financial matters. in the report for September 2018, presented to the Finance Committee in October 2018, that our forecast The appointment of a new CEO was important for or expected profit for the year ended June 2019 was our financial viability and to restoring the Board’s estimated to be $120k ($127k less than plan). confidence in management and the integrity of financial reporting. To that end, I would like to thank Dale No explanation of the significant variance was provid- Wood for his commitment to ‘right the ship’ and enact ed by the CEO. The Board immediately requested the change that was desperately needed, particularly in CEO to provide an analysis of the variances and also to relation to the WNBL franchise transfer. deliver of list of cost savings to correct the decline in profitability. Our financial plans moving forward are now robust and include a thorough financial strategy that can The ensuing few months highlighted limited achieve- deliver positive financial results. We still have work to ment of savings, and in fact, an express directive from do to repay ATO debt and to restore our balance sheet the Board to not overspend on the WNBL team budget with an improved equity and cash reserves position. was ignored. The 2018/19 overspend on WNBL player We now have a strong level of confidence that our per- payments alone was in excess of $130k above the formance and transparent focus will deliver sustained Board’s directive. value to our members and community.

The failure to adhere to the WNBL program budget Dan Kirtley has severely damaged our balance sheet. Over the DBA Treasurer last 4 years, the WNBL program has been a net cash drain of almost $1.3m. The lack of adherence to the Board’s financial directives by the former CEO contributed to the February 2019 forecast surplus for the year to June 2019 being reduced to $33k.

This financial result was further hampered by there being insufficient cash to pay amounts owed to the ATO at the end of February. Our financial / cash position had deteriorated markedly.

7 JUNIOR DOMESTIC REPORT With the support of Dandenong’s Junior Domestic • Created a relationship with the VPS Schools Compe- Committee and Junior Domestic Competitions Manag- tition to bring new basketball players into our grass- er, Dandenong’s Junior Domestic competition contin- roots competitions. The VPS program competes at ues to be competitive each year with stability in the our stadium with kids who are beginners at basketball numbers for children participating in the sport. which hopefully feeds those players in to our domestic clubs and our junior domestic competition. Although the numbers have been consistent over the past few years, Dandenong as an association has faced • Grand Final Day was fully restructured. All teams & many challenges within the business. players were introduced before each game by volunteers from within our member clubs, which also led to This means that in order to continue to excel as an as- smaller and more intimate presentations. sociation, changes inside the business were necessary in order for the whole organisation to thrive, including • With growing interest, we have accepted and re- the Junior Domestic competition. viewed other clubs who have been participating within our competition for quite some time and will be bring- With twelve member clubs and six new clubs that ing them on board to become member clubs. This are looking to come on board as part of the associa- allows us to provide more opportunities for children tion and become recognized as member clubs, Dan- looking to participate within the sport. denong needs to strongly value the domestic competition and will be pushing our competitions to grow and • Dandenong has successfully launched domestic only thrive by getting “Back to Basics.” camps/clinics to create pathways for all members looking to achieve their goals. We have not had any Our core focus as part of this initiative will be rebuild- programs like this in the past few years and will look to ing the grassroots foundations of our domestic com- sustain it for years to come. petition and providing the proper pathways to ensure each player gets the most out of their basketball • Each of our Member clubs have framed uniforms experience at Dandenong. hanging within our stadium. We have moved these uniforms to the entrance of our stadium to improve This past year, there have been many changes that the culture and make it known each day that we ap- has dramatically improved the culture of the domestic preciate our domestic clubs and their contributions to competition. our domestic program.

Although Dandenong’s domestic competition has • A No Ball Policy was put in place on Saturdays to been stable and the quality of basketball consistent, avoid injuries within the stadium, prevent interrup- improvements needed to be implemented to keep tions during play and to respect those playing in members participating within the association and to games prior to or after each members scheduled make our members feel the need to stay within our games. domestic program. We are looking forward to continuing our processes In the following column, see a list of just some of our and increasing numbers participating within the sport key changes that have been made over the past year in our area. There is a lot of room for growth and we to continue to grow the junior domestic competition will be challenging the system to implement as much and also to improve the culture within the association as we can over the next few years. and rebuild the bridge between the domestic and elite representative programs: John King Junior Domestic and Player Pathway Administrator

8 SUMMER DOMESTIC RESULTS Age Group Summer 2018/19 Premiers Age Group Summer 2018/19 Premiers U10 Boys A DSD Dolphins B10 Blue U10 Girls A Rowville Rockets G10 Red U10 Boys A1 Berwick B10 Stealers U10 Girls B Outlaws G10 Pistons U10 Boys B Titans Magic U12 Girls A Little Crete Hustlers U10 Boys B1 Kingston Basketball U12 Girls B Rowville Rockets G12 Blue U10 Boys C Rowville Rockets B10 Purple U12 Girls C Titans Flames U10 Boys D Titans Clippers U14 Girls A Titans Tiaras U10 Boys D1 Rowville Rockets B10 Blue U14 Girls A1 Titans Vixens U10 Boys E Rowville Rockets B10 Yellow U14 Girls B Rowville Rockets G14 Blue U12 Boys A DSD Dolphins B12 Cyan U14 Girls BR Little Crete Boomers U12 Boys AR Berwick B12 Flash U14 Girls C DSD Dolphins G14 Blue U12 Boys B Rowville Rockets B12 Red U16 Girls A Rowville Rockets G16 Red U12 Boys B1 Vales B12 Devils U16 Girls B Rowville Rockets G16 White U12 Boys C Rowville Rockets B12 Teal U16 Girls B1 Rowville Rockets G16 Grey U12 Boys C1 Saints Lightning U16 Girls C Outlaws G16 Lakers U12 Boys D Berwick B12 Storms U18 Girls A Dandenong Stingrays U12 Boys D1 Rowville Rockets B12 Green U18 Girls B Beacy Bandits G18 Opals U12 Boys E Berwick B12 Space Jam U23 Women A Rowville Rockets W23.2 U14 Boys A Rowville Rockets B14 Red U23 Women AR DSD Dolphins G23 Blue U14 Boys A1 Kingston Basketball Purple U14 Boys B Dingley Warriors 14.2 U14 Boys B1 Titans Pistons U14 Boys C Rowville Rockets B14 Orange U14 Boys C1 Berwick B14 Lakers U14 Boys D Titans Wildcats U14 Boys D1 Rowville Rockets B14 Gold U14 Boys E Dingley Warriors B14 Red U16 Boys A Lakers Blue U16 Boys A1 Rowville Rockets B16 Blue U16 Boys B Little Crete United U16 Boys B1 EH Panthers 16-1 U16 Boys C DSD Dolphins B16 Orange U16 Boys C1 Rowville Rockets B16 Green U16 Boys D Vales B16 Tigers U16 Boys E Rowville Rockets B16 Silver U18 Boys A Rowville Rockets B18.1 U18 Boys A1 Rowville Rockets B18.3 U18 Boys B Berwick B18 Wolves U18 Boys C EH Panthers B18-2 U23 Men A Rowville Rockets M23.3 U23 Men A1 Dingley Warriors M23 U23 Men B Vales M23 Phoenix

9 WINTER DOMESTIC RESULTS Age Group Winter 2019 Premiers Age Group Winter 2019 Premiers U10 Boys A Kingston Basketball Purple U10 Girls A Rowville Rockets G10 Grey U10 Boys B Rowville Rockets B10 Grey U10 Girls B Berwick G10 Sparks U10 Boys C Dingley Warriors B10 Red U12 Girls A Rowville Rockets G12 Red U10 Boys D OOBC 10G Pistons U12 Girls B Berwick G12 Leopards U10 Boys D1 Vales B10 Panthers U12 Girls C Vales Magic U10 Boys E Vales B10 Tigers U14 Girls A Little Crete Lynx U12 Boys A DSD Dolphins B12 Cyan U14 Girls AR Titans Vixens U12 Boys AR Rowville Rockets B12 Red U14 Girls B Vales G14 Lynx U12 Boys B Titans Cavs U14 Girls C Rowville Rockets G14 Blue U12 Boys B1 Berwick B12 All Stars U14 Girls D DSD Dolphins G14 Green U12 Boys C OOBC 12B Spurs U16 Girls A Rowville Rockets G16 Red U12 Boys D Saints Warriors U16 Girls B Little Crete Panthers U12 Boys E Berwick B12 Lions U16 Girls C Berwick G16 Foxes U14 Boys A OOBC 14B Thunder U16 Girls CR Rowville Rockets G16 Blue U14 Boys A1 Rowville Rockets B14 Grey U23 Women A Clyde Cougars U14 Boys B Beacy Bandits Gold U23 Women AR Rowville Rockets W23.1 U14 Boys C Vales B14 Leopards U23 Women B Rowville Rockets W23.3 U14 Boys C1 Berwick Ninjas U23 Women BR Vales W23 Tigers U14 Boys D Titans Power U14 Boys E Saints Lakers U16 Boys A DSD Dolphins B16 White U16 Boys AR Berwick B16 Tornadoes U16 Boys B OOBC 16B Bulls U16 Boys B1 Kingston Basketball B16 Teal U16 Boys C Titans Spurs U16 Boys C1 DSD Dolphins B16 Orange U16 Boys D Titans Fury U16 Boys E Rowville Rockets B16 Purple U18 Boys A Lakers Blue U18 Boys A1 Little Crete Avengers U18 Boys B Titans Celtics U18 Boys C DSD Dolphins B18 White U18 Boys D Vales Pirates U23 Men A Rowville Rockets M23.3 U23 Men A1 Dandenong Stingrays U23 Men B Rowville Rockets M23.1 U23 Men C Berwick B23 Scrubs

10 JUNIOR PROGRAMS REPORT AUSSIE HOOPS

This program is designed to enable beginners to gain the confidence and skills to play the sport of basketball, pushing them to eventually have the ability and social network to begin playing domestic basketball at each association. During the 2018/19 year we have seen numerous new participants join our Aussie Hoops program with a combined 281 kids over the four terms, with an average of 71 kids signed up to our program per term. These numbers have been steadily increasing each term of the 12 month period.

PINK BALL

Our Pink Ball program was created to be similar to the Aussie Hoops program, but for young female athletes only. This was done to create greater social bonds between female basketballers and encourage participation in clinic sessions, as it has often been the case that they are less likely to do so in sessions with young male participants. During the 2018/19 year we have had about 60 girls participate in the Pink Ball program, an average of 15 girls per term in the program. They are getting individualized training from our experienced coaching staff, hopefully encouraging them to join a DBA Domestic Club, increase our female participation numbers and continue the strong legacy of women’s basketball here in Dandenong.

SPORTING SCHOOLS AUSTRALIA

Sporting Schools is a government funded program that gives grants out to schools for better equipment, facilities and sport-specific coaching, with Dandenong Basketball participating as a coaching provider. The aim of the program is to get young, primary-aged kids actively involved in sport throughout the country. During the 2018/19 year we have visited 15 different schools providing clinics for numerous amounts of kids ranging from Prep to Grade 6 and for a wide range of abilities and needs.

DBA SCHOOL HOLIDAY CAMPS

Over the 2018/19 year we have held multiple camps throughout the school holidays. We have held a variety of different basketball camps ranging from domestic beginner camps, specialized skill and shooting camps to elite Rangers/Rep camps. Each has attracted different sorts of athletes from a wide range of backgrounds and experience levels, with our camps averaging about 40 kids per program. Those numbers have been rising rapidly recently and we are planning to capitalize on that success with enhanced offerings in the very near future.

Lucas Barker Junior Development Coordinator

11 SENIOR DOMESTIC REPORT The Senior Domestic Competitions have maintained a high number of team entries with Monday & Wednesday nights running near capacity. We had 369 Teams with 3154 Members for Summer 18/19 Season and 360 Teams with 2987 Members for Winter 19 Season.

We provided Mid-Season Finals Eligibility reports to each team to help teams manage the player game requirements for Finals, with strong communication between teams and the office to provide the best service possible.

I would like to thank the Stadium Doorkeepers who communicate face to face with the teams each night, providing helpful information to the running of the Competitions. I would also like to thank the referees and especially the Referee Supervisors who run the games and the nights, without you there would not be a competition.

Lastly I would like to thank all the Teams that enter into Dandenong Basketball Senior Domestic Competitions, your continued support of the competitions provided is greatly appreciated.

ALL ABILITIES REPORT Access All Abilities competitions have continued to grow over Summer 18/19 & Winter 19 Seasons with over 150 participants playing in the weekly competitions.

Originally we structured the competition with 3 grades A, B1 & B2, but have been changed to A/AR B/BR & C Grade. C Grade allows carers on court helping the participants during the games, this also allowed us to enable younger participants to play with parent permission. We re-formatted the competition to play Reserve Competi- tions so more players are able to participate in Finals.

B/BR & C Grade Competitions we have placed a Maximum of 15 points per player to encourage the stronger players in each team to pass to their team mates. This has worked well engaging involvement of all participants.

A special mention to Dandenong Basketball players Michael Baines, Matthew Whateley, Sam Randall and Skye Cameron who all competed and won gold at the Special Olympics held in Abu Dhabi in March 2019.

I would like to thank the Clubs S.O.D.V., Misfits, Frankston Warriors, Emerson & Sandown Cobra’s for their continued support and assistance in delivering these games each week.

Michelle Purdham Senior Domestic Competitions Administrator

12 SUMMER DOMESTIC RESULTS Age Group Summer 2018/19 Premiers Age Group Summer 2018/19 Premiers Monday Wednesday (cont.) Men A Hawks Men E Imports Men B Sons of Uncle Drew Men E1 TIGERS Men C Wolves Men E2 Regulators Men C1 Lions Men F South East Stealers Blue Men D Gwapos Men F1 Elite Street Ballers Men E 59ers Men G Vales Thommo’s Plan Men E1 Mean Machine Thursday Men E2 The Dice Rejects Men A Vales (M) Sabres Men F Blue Stars Men B Scorptec Scorpions Men F1 Elite Street Baller-Mon(3) Men C South East Stealers Women A Water Clean Men D Burn City (Thurs) Women B Forfit Men D1 Duplex Women C Elite Street Ballers Men E Elite Street Ballers 1 Women D The Dolls Men E1 Triple Doubles Tuesday Men F Pacmen Women A DNYC Friday Women B Noble Park Bears 2 All Abilities A S.O.D.V. Bulls Women C JOCS All Abilities B1 S.O.D.V. Bears Women D Berwick - Sweethearts All Abilities B2 Warriors Wednesday Sunday Men A G-Town Mixed A Triple Threat Men B The Sandbags Mixed B Rowville Rockets Mixed 1 (Sun) Men C Wolves-1 Mixed C Hacky-Shaq Men C1 Monstars Mixed D S.E. Stackers Men D Juvi-Crew Mixed E Elite Street Ballers Men D1 Adidas Superstars

WINTER DOMESTIC RESULTS Age Group Winter 2019 Premiers Age Group Winter 2019 Premiers Monday Tuesday Men A Hawks Women A Basin Wildcats Men B Sons of Uncle Drew Women B TWOUBLES Men C Wolves Women C PFBYC Men C1 Lions Women D Shooting Stars Men D Gwapos Wednesday Men E 59ers Men A DSD Dolphins M10 Men E1 Mean Machine Men B Jive Turkeys Men E2 The Dice Rejects Men C Wolves-1 Men F Blue Stars Men C1 Madmen Men F1 Elite Street Baller-Mon(3) Men D Drifters Women A Water Clean Men D1 Outlaws BBB Women B Wildcats Men E Regulators Women C Swift Men E1 Kings Women D Dream Team Men E2 The Ding 13 WINTER DOMESTIC RESULTS Age Group Winter 2019 Premiers Age Group Winter 2019 Premiers Wednesday Friday Men F H.S.M.E.C. All Abilities A S.O.D.V. Bulls Men F1 Confusion All Abilities AR Gwb Men G The Beers All Abilities B S.O.D.V. Sherbrook Suns Thursday All Abilities BR Eltham Men A Legacy All Abilities C Misfits Blazers Men B Marvel Sunday Men C South East Stealers Mixed A Storm Men D E Hills Mixed B Smokin Aces Men D1 Dark Knights Mixed C Misguided Men E LeBrontourage Mixed D Chaos Allstars Men E1 Rip City (Thur) Mixed E Straight Up(Mixed) Men F Elite Street Ballers 2

TRIBUNAL REPORT 2018-19 Dandenong Basketball would sincerely like to thank Doug Rowley (Chairperson), Shirley Reid, Carol Tyler and Matthew Hunt (Tribunal Members) for their dedication and hard work to hear Basketball Victoria Reports lodged by the Association. During 2019 we saw a reduction in Reports to 51 from 60 the previous year.

Michelle Purdham Tribunal Hearing Officer

14 JUNIOR RANGERS REPORT Another successful and busy year for the Junior Rangers and Youth League programs. The calendar of events was jammed packed this year seeing the teams participate in a variety of Tournaments and fund-raising opportunities.

Our teams continued to achieve strong results in 2017-2018, and even stronger results and achievements in 2018- 19 with all our first teams playing in the Victorina Championship division, and three of our second teams compet- ing in VCR.

Dandenong remains one of the strongest and highest ranked associations in the VJBL & Big V competitions and this is apparent in the following report.

The VJBL 2017/2018 Grand finals were played at the end of September 2018 with the nine Ranger Boys teams and eight Ranger Girls teams particpatings in the competition’s final game.

After the finals series, tryouts commenced in October to identify the young players who would Represent the Dan- denong Junior Rangers in the 2018/2019 MUVJBL Representative Competition. This resulted in 36 Junior Rangers teams being entered to compete, including 2 teams in the under 21 League.

Once teams settled into game mode and completed 8 weeks of grading, it was established that 9 JR teams had successfully obtained the top ranking in the Victoria Championship division (VC), 3 in Victoria Championship Re- serve (VCR), 15 teams in Victoria Junior league 1,2,3 & 4 (VJL), 9 in VJL5 & down.

Over the Australia day long weekend, the annual Eltham/Dandenong Tournament was held which all our JR representative teams competed in and performed well, building friendships & team bonds and preparing the teams for the round games of the Representative season.

15 The National Junior Classic is the most prestigious jun- Junior Rangers had 19 teams participate in the Queen’s ior basketball tournament in the country. Birthday Weekend Tournament.

With male and female teams coming to Melbourne Feedback from our Rangers coaches, players & fami- from across Australia to compete over the Queen’s lies was positive, with all teams playing hard & fair Birthday long weekend each year, spectators are basketball over a very busy three days. treated to some of the best players from under-12s through to under-18s. While not every team was able to push into the Grand Final and take home the glory, we did see some valiant Dandenong Junior Rangers had teams represented in performances in Grand Finals by our Ranger teams. Under 12’s through to under 18’s for girls and boys. Three Junior Rangers boys’ teams were victors in their The National Junior Classic -2019 Final standings sections with our U12.2 Boys winning the A-Reserve placed our JR teams as follows: title, our 12.5 Boys winning the C2 title and our 14.5 Boys taking out the C1 title. • B U12.1 - 3rd • B U14.1 - 2nd • B U16.1 - 12th • B U18.1 - 9th The 16.2 Boys fell to Sydney in the A-Reserve final and the 16.3 Boys were not able to keep up with the Hills • G U14.1 - 14th • G U16.1 - 1st • G U18.1 - 3rd Hornets in the B2 Grand Final.

The B U12.1 finished with a Bronze Medal which was a great achievement.

The B U14.1 Ranger Boys made it through to the Clas- sic Grand Final playing their game on the show court at Dandenong, and fell in a fantastic battle with Haw- thorn.

The U16.1 Ranger Girls took home the 2019 U16 Girls Classic title, defeating every opponent across the weekend and running out 55-42 victors over Nunawad- ing at the State Basketball Centre

16 JUNIOR RANGERS 2019 VJBL RESULTS

TEAM COACH GRADE RECORD FINAL POSITION 12.1B Chris Garner VC 15-8-1 VC Runners-Up 12.2B Robert deBaize VJL1 15-1-3 VJL1 Finalists 12.3B Brodie Wallace VJL1 10-6-2 VJL1 Finalists 12.4B Katie Manley VJL2 10-7-1 VJL2 Finalists 12.5B Rex Quaimbo VJL5 13-5 VJL5 Finalists

14.1B Nick Mihai VC 15-3 VC Finalists 14.2B Terry Haines VJL2 14-3-1 VJL2 Premiers 14.3B Chris Peterson VJL4 10-8 6th 14.4B Deanne Burrows VJL5 3-13-2 9th 14.5B Ross Pownell VJL7 5-12-2 9th

16.1B Jay Broadhurst VC 10-7-1 VC Finalists 16.2B Justin Brown VJL1 11-6-1 VJL1 Finalists 16.3B Ben Curtis VJL4 6-12 8th 16.4B Rob Esparon VJL6 14-4 VJL6 Runners-Up 16.5B Brian Da Costa VJL7 6-12 8th

18.1B Darren Perry VC 12-4-2 VC Finalists 18.2B Brad Crole VCR 3-15 VCR Finalists 18.3B Jeremy Leihy VJL2 5-12-1 8th 18.4B Warren Smith VJL6 7-9 VJL6 Finalists 21.1B Stephen Blackley VC 11-6-1 VC Premiers

TEAM COACH GRADE RECORD FINAL POSITION 12.1G Ashleigh Cadle VCR 4-14 9th 12.2G Paul Boehl VJL3 11-6-1 VJL3 Finalists 12.3G Chloe Frangalas VJL4 18-0 VJL4 Premiers

14.1G David Barry VC 4-12-2 10th 14.2G Dave Blakeley VJL3 4-14 10th 14.3G Martin Hatch VJL5 10-7-1 VJL5 Finals 14.4G Andrew Kaali VJL5 5-13 8th 14.5G S.Groenewegen VJL8 7-9 7th

16.1G Lloyd Klaman VC 17-1 VC Premiers 16.2G Brett McKean VJL1 11-7 VJL1 Finals 16.3G Adrian Sheehy VJL2 8-7-3 VJL2 Finals 16.4G Anthony Fonti VJL6 7-11 VJL6 Finals

18.1G Tim Rapp VC 12-6 VC Premiers 18.2G Neil Purdham VCR 9-9 VCR Finals 18.3G S.Samarawickrama VJL2 8-9-1 VJL2 Finals 21.1G David Barry VC 8-10 VC Finalists

17 2018/19 JUNIOR RANGERS AWARDS

All of our Junior Rangers teams attended the Junior Rangers Presentation Day on Sunday 15 September 2019.

The players received their participation medals and a copy of the newly created Junior Rangers Year book. The Southside Flyers players were in attendance to hand out the medals & certificates.

The format this year was slightly different with the players seated in the Court 2 stand and parents & families in the Court 1 stand. This allowed us to call teams to centre court to present them with their medallions and the 2019 Junior Ranger Year book.

Presentation to teams was random, which kept teams in the stand until the completion of the presentations to all teams. The seating arrangement was effective and created a great atmosphere. The Rangers year book was well received and the players were keen to return to the stands to have a read.

Junior Rangers Achievement certificates were awarded to our players that participated in Victorina State and Australian teams through out the year along with our annual 2108/2019 Junior Rangers Award presentations.

At the conclusion of Presentation day, the players and their families were treated to a BBQ and drink provided by the Jayco Flyers WNBL team. Feedback on the day was very positive with some great responses from parents, coaches and players post-event.

Debbie Johnson Junior Rangers Manager

18 2018/19 JUNIOR RANGERS AWARDS Les Rogers Award - Katie Manley (B12.4) Les Rogers was a long-time coach with the Rangers in the U12’s & U 14’s who had an incredible ability to teach young players. It was a major loss to basketball with the passing of Les in 2000 as he was a mentor to a number of DBA coaches. In memory of Les, this award is for an up and coming coach within the our program.

Hammy Webster Award - Brodie Wallace (B12.3) Hammy Webster was a life member of the DBA and was a long-time member of Dandenong Rangers. Hammy was a delegate to the VJBL and also Vice President. This award is given in memory of Hammy for the best boys coach who has achieved good results throughout the year within our program.

Helen Lange Award - Lloyd Klaman (G16.1) Helen Lange is a life member of the DBA. She was involved for many years with the Junior Rangers Committee as well as the Aussie Hoops program and was a DBA representative to the VJBL. This award is for the best coach who has achieved good results throughout the year with the girl’s program.

Sandy Manhire Club Person Of The Year Award - David Barry (G14.1 & G21.1) Sandy Manhire is a life member of the DBA and was on the DBA Board for many years.

The Shannon Collins Award for Most Outstanding Performance - Leia Hanafin & Leyi Adebayo Shannon Collins played U18’s & U20’s in the early 90’s. After losing their son in a car accident, Shannon’s parents wanted to have an award named after him in appreciation of his time here and what the Rangers meant to him.

Victoria Biyendolo Team Manager Award - Belinda Scott (B16.1) Victoria was a dedicated and passionate Committee Member and President of the Junior Rangers for many years. She was well loved and respected throughout the community and it was a major loss to the club with her passing in 2016. In memory of Victoria this award is for the team manager of the year.

The Junior Rangers Player Award - Mason Perry (B18.1 VC) This award is chosen by the Rangers Administration Staff and rotates from year to year from female to male.

19 REFEREE ADVISOR’S REPORT The Dandenong Basketball Referee Association (DBRA) The DBA continues to grow in competitions/grades this year has one hundred and eighty-six (186) finan- and team numbers. As with most officiating organisa- cial members which includes twenty four (24) referees tions in sport, the DBRA continues to strive to keep currently in training. up with the ongoing need for more officials as well as continue to look at retaining our officials. This figure represents a small increase in membership for 2019, and exceeds our record membership total in It is only with further and continuing support of DBA 2017 of one hundred and eighty five (185). There are a and sponsors that these aims and goals can continue further eight (8) affiliate members actively refereeing to be achieved into the future. with Dandenong. I would like to give the deserved recognition to all our Our active members are made up of Level 3, Level 2A, referees who give up their time each week (days and Level 1, Level 1A, Level 1B and Level 1C referees. evenings) to referee the many grades of domestic, MU- VJBL and All Abilities basketball available at the Dande- Dandenong referees service approximately four hun- nong Stadium. dred and seventy (470) games played at the Dande- nong Complex and other venues, seven days a week. Without these referees the competitions would not be successful. Their contributions are very much appreci- The DBRA committee has continued to meet on a ated and duly acknowledged. regular basis during the year. The elected committee this year comprised of Tracey Russell (President), Eden As can be seen from the achievements that follow Kastrati (Vice President), Rob Lynch (Secretary/Treas- this report we are progressing very well as a Referee urer), Jess Watt, Adam Craig, Adrian Poletko and Niam Branch and this is being made possible by the strong Westaway. The meetings are also attended by myself co-operation and assistance our referees are prepared as the Referee Advisor. to give each other to further the aim of being better officials at all levels. Supervisors who have compiled the rosters and performed the duties of nightly supervision during the Allan Manhire year have been: Ryan Outhred, Makayla Kyriazis, Bob Dandenong Referee Advisor Tyler, Eden Kastrati, Jess Watt, Liam Castricum, Chris Maxwell, Marcus Walker and Adam Craig. Assistant supervisors Emma Benson and Allan Maxwell have assisted when required.

These supervisor positions are very challenging, constantly ensuring two referees are on each court seven days a week, dealing with initial complaints from patrons and assisting stadium door staff.

I would sincerely like to thank all the supervisors for their diligent efforts. It is only through having com- petent, supportive and encouraging supervisors that our rosters remain at the required numbers to satisfy competition needs.

20 2018-19 REFEREE ACHIEVEMENTS

NATIONAL APPOINTMENTS

• Eden Kastrati appointed to referee the Australian Schools Championship (Championship Division)

• Stef Deutscher attended the Australian Schools Zebra Tour as Referee Coach/Commissioner

• Stef Deutscher was appointed to the Under 20’s National Championships in Canberra

• Niam Westaway was appointed to the Under 14 National Club Championships In Ballarat • In August he was awarded his Level 3.

SENIOR REPRESENTATION

NBL1 Referees: Stef Deutscher, Eden Kastrati

BigV Referees: Niam Westaway (inc. Grand Finals), Richard Krenn, Rohana Seemungal-Dass, Sam Car- mody & Alan Maxwell (inc. Finals series)

MUVJBL JUNIOR PANEL

A very big thank you to all our referees who made themselves available and for their contribution as without these referees on Panel the Junior Rangers program is unable to host the number of home games that it is entitled to.

Participants this year were: Niam Westaway, Jordan Valk, Mark Dawson, Lachlan Dawson, Lachlan Stokkel, Liam Castricum, Adam Craig, Amr Elsamman, Allan Maxwell, Jake Johannson & Sam Carmody

MUVJBL FINALS

A fantastic achievement as seven panel referees this year received Grand Final appointments: Niam Westaway, Allan Maxwell, Lachlan Stokkel, Jordan Valk, Jake Johannson, Lachlan Dawson, Mark Dawson.

2019 DANDENONG JUNIOR PANEL REFEREE OF THE YEAR - Jake Johannson

21 SENIOR ELITE TEAMS REPORT

VIC Youth Championship Men The 2019 Dandenong VYC Men’s season was a successful campaign and after 22 rounds they had a win-loss record of 18-4 and finished 1st on the ladder in the Terrill conference, and second in the overall standings.

Elimination Finals for the VYCM commenced on the 20th July. The team played in a home final at Dandenong Sta- dium against the Kilsyth Cobras and were able to get the 91-66 victory in front of a crowd of approximately 250 supporters, and advanced through to the Preliminary Final on the 28th July.

The VYCM Preliminary Final on Sunday 28th July had support from approximately 400 people in the stands, with a great showing by Junior Rangers teams and their families. The atmosphere was electric, but unfortunately the team could not get the win over Nunawading, falling 89-99 and due to a knock out final structure the team found themselves out of Grand Final contention.

The VYCM team finished 1st on the ladder before going into the finals, and the team should be proud of their achievements. Overall it was a successful year for the team.

VIC Youth Championship Women The 2019 Dandenong VYC Women’s team had a slow start to the 2019 season, losing their first four games as the new-look team adjusted to playing alongside each other. But after that stumble they found their feet and finished the season a strong 14-8, putting them 4th in the Watson conference, and 8th overall in the overall standings.

The team then went on an improbable finals run that started with them knocking off the league’s top team Ben- digo on the road, an incredible 85-78 victory.They then did the same to the #3 ranked Southern Sabres squad, defeating them 75-58 in an away Preliminary Final at Sandringham.

They were then into the Victorian Youth League Championship Grand Final series against the Melbourne Tigers, a 3-Game series in which they would need to play two of the three games at the Melbourne Sports & Aquatic Centre. But that third game would not be neccessary and our Rangers Women swept the Tigers in the first two games, defeating them 111-67 in Game 1 at home, followed by a 72-69 thriller at MSAC to clinch the championship. A great effort and season to remember, surely one of the first VYC teams to win the championship from the 8th overall spot on the VYC Women’s ladder!

Truly deserving winners of the Women’s Big V Victo- rian Youth Championship for 2019.

22 SENIOR ELITE TEAMS REPORT

NBL1 Schweppes Dandenong Men The Schweppes Dandenong Rangers Men’s team finished the 2019 season with an 11-9 season record from their 20-game fixture and finished in 7th position. They managed to make the First Elimination Final against the Gee- long Supercats, but unfortunately finished with a tough 85-79 road loss.

But while the team didn’t end its season the way they wanted to this was by no means a wasted year for Senior Rangers Men. Managing call-ups and injuries along the whole way, our NBL1 Men stars fought hard to keep a top eight spot and managed to do so right up until the conclusion of the regular season.

Darren Perry and the team pride themselves on providing opportunities for youngsters to develop and gain exposure for greater opportunities. 2019 was another year we saw some of our younger players gain selection to Australian teams, depart for college and even join NBL teams.

We had Tyler Robertson, Keli Leaupepe, and Sam Froling selected to participate in the Australian U/19 National team at the 2019 World Cup, with our NBL1 Head Coach Darren Perry as the team’s head coach.

We saw Tyler and Keli depart with NCAA Division 1 college scholarships and Sam sign with the Illawarra Hawks in the NBL. Our Senior Men’s captain Lucas Barker also received the 2019 Golden Hands Award at the NBL1’s End of Season Awards ceremony.

Although 2019 wasn’t as successful as we hoped at the start of the season, the leadership from our older players, and the continual development of our younger players shows we are on the right track for a big year in 2020, a group our Junior Rangers boys can look up to and lean on for guidance. With a core group of players coming back, some exciting juniors joining the program, and some outside additions to the playing group, we look forward to a successful 2020 season for our Senior Dandenong Men.

23 SENIOR ELITE TEAMS REPORT

NBL1 Schweppes Dandenong Women The Dandenong Rangers NBL1 Women’s team concluded their 2019 season in a very similar fashion to their Mens counterpart, finishing with an 11-9 season record, placed in 8th position and falling in a road Elimination Final. The only difference was instead of a loss to the Geelong Supercats it was to the Knox Raiders, falling 86-65 at the State Basketball Centre.

Our elite Senior Women’s program similarly offered up some great opportunities for the youth of the club to play alongside and learn from some highly respected veterans, most of which are current WNBL players. Our Women had to deal with players coming in and out with various different commitments, injuries, youth callups and still managed to have a successful year with the top 8 record in the inaugural NBL1 season.

During the 2019 NBL1 season we had a couple of our players selected to represent Australia, with Bec Cole selected multiple times for 3x3 competition in various tournaments. She starred and continues to excel in this format, stamping her authority as one of the best FIBA 3x3 players in the world.

Izzy Anstey gained selection to represent Australia for the Junior National Team where she represented the Dan- denong Rangers with excellence and should be proud of her efforts. We had a trio of our younger players gain- ing NCAA Division 1 scholarships, with Isis Lopes, Maddi Puli, and Izzy Anstey all headed stateside. We also had a number of our veteran players join WNBL teams for the 2019/20 season. Bec Cole, Aimie Clydesdale, and Taylah Gilliam are now playing with the newly formed Southside Flyers, while Colleen Planeta signed with Sydney.

While it didn’t end the way we wanted to, NBL1 2019 was a solid outing for our famous Senior Women’s program, something our young senior core can look back on with pride. With some young stars ready to continue their rise alongside some veteran leaders we think 2020 will be an even greater success, as we continue our strong legacy of elite women’s basketball here in Dandenong.

24 DANDENONG JAYCO RANGERS REPORT

The Dandenong Jayco Rangers final WNBL Season was filled with mixed fortunes as we finished with a 9-12 record and failed to make the playoffs. We saw some terrific play by multiple Rangers during the season, including WNBA import Betnijah Laney’s strong efforts, Carley Mijovic’s sharp shooting and Sara Blicavs’ return to the court after her ACL injury in 2017-18.

But the best performer was the magnificent Rebecca Cole, who earned All-Star Five status after finishing the season 2nd in scoring and 2nd in steals, making her the league’s most improved player. By the time the final votes were counted Bec was just 20 votes behind eventual MVP Winner Kelsey Griffin, an incredible effort that few saw coming from the WNBL veteran.

A strong individual season does not necessarily indicate team success however. While the Jayco Rangers were solid offensively we were hurt by elite WNBL shooting throughout the season, giving up too many looks from outside and burned by strong opposition pace of play.

We also suffered from poor injury luck throughout 2018-19 as veteran Kayla Pedersen struggled to play consistent minutes, Carley Mijovic broke her hand prior to season tip-off and Sara Blicavs encountered a few minor setbacks on her road to recovery. While injuries can never be an excuse, it did effect the team’s rhythm and chemistry and unable to keep a winning streak running after a strong performance.

While the season did not end the way we wanted it to on and off-the-court, we are extremely thankful to all of the volunteers, staff, coaches & players for their time, efforts and professionalism throughout a difficult season.

We would also like to thank our final head coach Larissa Anderson for her four seasons of service at the helm of our WNBL program. Larissa’s teams finished the season in finals contention in two of her four seasons here at Dandenong, including a WNBL Grand Final appearance in 2016-17 against the Sydney Uni Flames. A strong example of Ranger toughness and ingenuity both as a player and a coach, Larissa’s legacy as a leader for our famous women’s basketball program here in Dandenong is an important one that will look to honour going forward.

Dandenong Basketball has been championing women’s basketball and women’s sport at the elite level for dec- ades, and doing more than any other grass roots association to sustain elite women’s basketball. Our legacy lives on with SouthSide Flyers who will receive Dandenong Basketball’s full support.

25 STADIUM MANAGER’S REPORT The past year has again proven to be a very busy time With the assistance of City of Greater Dandenong, new for Elite Stadium Management & Events, with the sta- LED lighting was installed on courts 1 – 3. This helps dium hosting many events nationally and domestically. provide significant benefits in terms of reduced power usage and cost savings. We are extremely proud that Dandenong Stadium is becoming increasingly popular for many external events not only locally, but also on a national and international scale.

This year has again shown Dandenong Stadium has the ability to attract and conduct high quality events, both sporting and non-sporting. This shows the high regard in which our stadium and staff are held by those looking for a suitable venue.

We were again chosen to host touring college games Upon being approved for a grant under the Stronger with our NBL1 men and women facing off against Communities Program, we were able to install Digital strong division 1 teams, including St Mary’s Gaels and Media screens in May. These have already been put to Loyola Marymount University, during their NCAA col- good use promoting activities within the stadium as lege pre-season tours. well as providing commercialisation opportunities.

It is great that Dandenong Stadium is able to attract Our plan is to install more screens throughout the and play these games, whilst still being able to accom- stadium, in the future, to help eliminate paper based modate our normal domestic competitions. advertising and we look forward to working with the City of Greater Dandenong in the coming years to help Other key events for 2018-19, included the annual Aus- make Dandenong Stadium a more environmentally tralia Day tournament, National Junior Classic, Austral- friendly facility. ian Volleyball Schools Cup, Basketball Australia School Championships, Victorian Volleyball Schools Cup, and continued running of the VJBL finals.

I am very pleased with the way all of our staff are able to adjust to each event, regardless of the complexity or importance of the event. Staff are able to ensure that each event runs smoothly and patrons are treated with professionalism at all times.

Our function room has again been utilised by the SEDA College to conduct their Sport Development Program In closing I would like to thank all members of the school classes. It has also been used throughout the Stadium Operations team for a tremendous year’s year for numerous trivia nights, primary school gradu- effort which has led to outstanding results. You are to ations and a very successful City of Greater Dande- be commended for all of your hard work and tireless nong sports awards night. efforts. Your dedication to ensuring that the stadium is seen as one of the finest in the country truly shows through the achievements of the organisation.

Trevor Barker Stadium Operations Manager 26 MARKETING & BRANDING REPORT As the newly appointed Sponsorship and Brand Man- With some brand improvements and customer service ager at DBA, I’m excited there’s a fresh feel with our emphasis, the future is bright. We will now look to flagship teams now being our Men’s and Women’s grow the feeling of family and pride within the stadium NBL1 teams, along with our talented Junior Rangers and make it become an inspiring and enjoyable place teams and proud domestic clubs. to be, a success on and off the court.

My mission is to engage with the community and Kellie Langmaid encourage and secure support in the form of partner- Sponsorship & Brand Manager ships and sponsorship from businesses and supporters in our area.

Sponsorship and marketing coupled with improving and shaping our brand within, for our stakeholders, but also to the reach to our community. Pride, loyalty and fellowship being very important to us.

The significance of our community reach will be com- plemented in our metrics page to show our partner- ship potential.

Without any WNBL team moving forward under our banner, it’s a shift with sponsorship at DBA that now allows more concentration on our stakeholders at every level.

A networking/stakeholder committee has been formed to hold regular meetings to encourage referrals within our club and build relationships. These will commence as monthly events in the new year.

The objective of the networking group is to build awareness, support each other and open up opportunities, build exposure, explore reach and advertising, creating focus groups and volunteer committees.

Under the marketing banner - ‘The Corner Store’ has just been opened again during the new season VJBL practice matches creating a good sense of buzz and club community for our up and coming season.

I’d like our brand emphasis more on family, culture and a feel of loyalty and community. To strive to have our association continue its success on the court and be aspirational for all.

27 28 29 Dandenong Basketball Association Inc (Consolidated) 15 867 502 916

Financial Statements StatementFor the Year Ended of Profit 30 June or 2019 Loss For the Year Ended 30 June 2019

2019 2018 Note $ $ Income Revenue - trading 5 4,800,560 4,786,284 Other income 385,765 288,449

5,186,325 5,074,733 Expenditure - - Employee benefits expense 1,991,065 2,112,167 Admin Expenses 540,825 390,835 Finance Costs 26,780 43,443 Marketing Expenses 209,922 197,133 Team and Program Expenses 1,334,033 1,166,448 Operational Costs 1,155,446 1,039,780 Other Expenses 68,412 60,704 Management Fees 269,471 222,489

(5,595,954) (5,232,999) Profit (loss) before income taxes (409,629) (158,266) Income tax expense - -

Profit (loss) from continuing operations (409,629) (158,266) Profit (loss) for the year (409,629) (158,266)

Statement of Financial Position As At 30 June 2019

2019 2018 Note $ $ ASSETS CURRENT ASSETS Cash and cash equivalents 7 99,016 207,515 Trade receivables 8 234,900 254,989 Inventories 9 64,406 53,882 Other assets 11 171,720 827,220 TOTAL CURRENT ASSETS 570,042 1,343,606 Non-current assets Property, plant and equipment 10 118,074 58,878 Other Non-Current assets 11 529,180 564,459 TOTAL NON-CURRENT ASSETS 647,254 623,337 TOTAL ASSETS 1,217,296 1,966,943

LIABILITIES CURRENT LIABILITIES Trade and other payables 12 517,863 783,454 Employee benefits 144,272 151,648 Other financial liabilities 13 - 249,983 TOTAL CURRENT LIABILITIES 662,135 1,185,085 NON-CURRENT LIABILITIES Other financial liabilities - 171,690 Employee benefits 30,768 8,288 Provisions 14 466,359 134,217 TOTAL NON-CURRENT LIABILITIES 497,127 314,195 TOTAL LIABILITIES 1,159,262 1,499,280 NET ASSETS 58,034 467,663

EQUITY Reserves - 246,656 Retained earnings 58,034 221,007

58,034 467,663 TOTAL EQUITY 58,034 467,663

Statement of Changes in Equity For the Year Ended 30 June 2019

2019 Asset Retained Revaluation Earnings Surplus Total Note $ $ $ Balance at 1 July 2018 221,007 246,656 467,663 Profit attributable to members of the parent entity (409,629) - (409,629) Transfer of revaluation reserve to retained earnings 246,656 (246,656) -

Balance at 30 June 2019 58,034 - 58,034

2018 Asset Retained Revaluation Earnings Surplus Total Note $ $ $ Balance at 1 July 2017 379,273 246,656 625,929 Profit attributable to members of the parent entity (158,266) - (158,266)

Balance at 30 June 2018 221,007 246,656 467,663

Statement of Cash Flows For the Year Ended 30 June 2019

2019 2018 Note $ $ CASH FLOWS FROM OPERATING ACTIVITIES: Receipts from customers 5,337,778 5,089,629 Payments to suppliers and employees (5,463,956) (5,011,599) Interest Received 25 22 Finance costs (26,780) (43,443) Net cash provided by/(used in) operating activities 18 (152,933) 34,609

CASH FLOWS FROM INVESTING ACTIVITIES: Proceeds from sale of plant and equipment 600,000 - Purchase of property, plant and equipment (133,894) (13,160) Net cash provided by/(used in) investing activities 466,106 (13,160)

CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from borrowings - 73,301 Payment of borrowings (421,672) - Net cash provided by/(used in) financing activities (421,672) 73,301

Net increase/(decrease) in cash and cash equivalents held (108,499) 94,750 Cash and cash equivalents at beginning of year 207,515 112,765 Cash and cash equivalents at end of financial year 7 99,016 207,515

33 Notes to the Financial Statements For the Year Ended 30 June 2019

1 Introductions

The financial statements cover Dandenong Basketball Association Inc (Consolidated) as an individual entity. Dandenong Basketball Association Inc (Consolidated) is a not-for-profit Association incorporated in Victoria under the Associations Incorporation Reform Act 2012 ('the Act').

The functional and presentation currency of Dandenong Basketball Association Inc (Consolidated) is Australian dollars.

The financial report was authorised for issue by the Committee of Management on 29 November 2018.

Comparatives are consistent with prior years, unless otherwise stated.

2 Basis of Preparation

The financial statements are general purpose financial statements that have been prepared in accordance with the Australian Accounting Standards and the Act.

3 Summary of Significant Accounting Policies

(a) Income Tax

The Association is exempt from income tax under Division 50 of the Income Tax Assessment Act 1997.

(b) Leases

Lease payments for operating leases, where substantially all of the risks and benefits remain with the lessor, are charged as expenses on a straight-line basis over the life of the lease term.

Lease incentives under operating leases are recognised as a liability and amortised on a straight-line basis over the life of the lease term.

Revenue is recognised when the amount of the revenue can be measured reliably, it is probable that economic benefits associated with the transaction will flow to the Association and specific criteria relating to the type of revenue as noted below, has been satisfied.

Revenue is measured at the fair value of the consideration received or receivable and is presented net of returns, discounts and rebates.

Interest revenue is recognised using the effective interest method, which for floating rate financial assets is the rate inherent in the instrument

Revenue from the rendering of a service is recognised upon the delivery of the service to the customers.

(d) Accounts Receivables and Other Receivables

Trade and other payables represent the liability outstanding at the end of the reporting period for goods and services received by the company during the reporting period which remain unpaid. The balance is recognised as a current liability with the amount being normally paid when the liability falls due. 34

Notes to the Financial Statements For the Year Ended 30 June 2019

3 Summary of Significant Accounting Policies continued

(e) Goods and services tax (GST)

Revenue, expenses and assets are recognised net of the amount of goods and services tax (GST), except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payable are stated inclusive of GST.

Cash flows in the statement of cash flows are included on a gross basis and the GST component of cash flows arising from investing and financing activities which is recoverable from, or payable to, the taxation authority is classified as operating cash flows.

(f) Inventories

Inventories are measured at the lower of cost and net realisable value. Cost of inventory is determined using the first-in-first-out basis and is net of any rebates and discounts received. Net realisable value is estimated using the most reliable evidence available at the reporting date and inventory is written down through an obsolescence provision if necessary.

Inventories acquired at no cost, or for nominal consideration, are valued at the current replacement cost as at the date of acquisition.

(g) Property, plant and equipment

Each class of property, plant and equipment is carried at cost or fair value less, where applicable, any accumulated depreciation and impairment.

Items of property, plant and equipment acquired for nil or nominal consideration have been recorded at the acquisition date fair value.

Land and buildings

Freehold land and buildings are shown at their fair value (being the amount for which an asset could be exchanged between knowledgeable willing parties in an arm’s length transaction), based on periodic, but at least triennial, valuations by external independent valuers, less subsequent depreciation for buildings.

Increases in the carrying amount arising on revaluation of land and buildings are credited to a revaluation reserve in equity. Decreases that offset previous increases of the same asset are charged against fair value reserves directly in equity; all other decreases are charged to the statement of profit or loss and other comprehensive income. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the assets.

Plant and equipment

Plant and equipment are measured on the cost basis less depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition of the assets.

The carrying amount of plant and equipment is reviewed annually by directors to ensure it is not in excess of the recoverable amount from these assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the assets’ employment and subsequent disposal. The expected net cash flows have been discounted to their present values in determining recoverable amounts. 35 Notes to the Financial Statements For the Year Ended 30 June 2019

3 Summary of Significant Accounting Policies continued

(g) Property, plant and equipment continued

Plant and equipment continued

In the event the carrying amount of plant and equipment is greater than the recoverable amount, the carrying amount is written down immediately to the estimated recoverable amount. A formal assessment of recoverable amount is made when impairment indicators are present (refer to Note 1(i) for details of impairment).

Plant and equipment that have been contributed at no cost, or for nominal cost, are recognised at the fair value of the asset at the date it is acquired.

Depreciation

The depreciable amount of all fixed assets, including buildings, are depreciated over the asset’s useful life to the entity commencing from the time the asset is held ready for use.

The depreciation rates used for each class of depreciable asset are shown below:

Fixed asset class Depreciation rate Buildings 2% Plant and Equipment 10%-50%

At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate.

An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.

Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These gains or losses are included in the statement of profit or loss and other comprehensive income.

(h) Financial instruments

Initial Recognition and Measurement

Financial assets and financial liabilities are recognised when the entity becomes a party to the contractual provisions to the instrument. For financial assets, this is equivalent to the date that the company commits itself to either purchase or sell the asset (i.e. trade date accounting is adopted).

Financial instruments are initially measured at fair value plus transaction costs except where the instrument is classified “at fair value through profit or loss”, in which case transaction costs are expensed to profit or loss immediately.

Classification and Subsequent Measurement

Financial instruments are subsequently measured at fair value, amortised cost using the effective interest method, or cost. Where available, quoted prices in an active market are used to determine fair value. In other circumstances, valuation techniques are adopted. 36 Notes to the Financial Statements For the Year Ended 30 June 2019

3 Summary of Significant Accounting Policies continued

(h) Financial instruments continued

Amortised cost is calculated as the amount at which the financial asset or financial liability is measured at initial recognition less principal repayments and any reduction for impairment, and adjusted for any cumulative amortisation of the difference between that initial amount and the maturity amount calculated using the effective interest method.

The effective interest method is used to allocate interest income or interest expense over the relevant period and is equivalent to the rate that exactly discounts estimated future cash payments or receipts (including fees, transaction costs and other premiums or discounts) through the expected life (or when this cannot be reliably predicted, the contractual term) of the financial instrument to the net carrying amount of the financial asset or financial liability. Revisions to expected future net cash flows will necessitate an adjustment to the carrying amount with a consequential recognition of an income or expense item in profit or loss.

Fair value is determined based on current bid prices for all quoted investments. Valuation techniques are applied to determine the fair value for all unlisted securities, including recent arm’s length transactions, reference to similar instruments and option pricing models.

Financial Assets at Fair Value through Profit or Loss

Financial assets are classified at “fair value through profit or loss” when they are held for trading for the purpose of short-term profit taking, derivatives not held for hedging purposes, or when they are designated as such to avoid an accounting mismatch or to enable performance evaluation where a group of financial assets is managed by key management personnel on a fair value basis in accordance with a documented risk management or investment strategy. Such assets are subsequently measured at fair value with changes in carrying amount being included in profit or loss.

(i) Loans and Receivables

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss through the amortisation process and when the financial asset is derecognised.

(ii) Held to maturity Investments

Held-to-maturity investments are non-derivative financial assets that have fixed maturities and fixed or determinable payments, and it is the company’s intention to hold these investments to maturity. They are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss through the amortisation process and when the financial asset is derecognised

(iii) Available for Sale Investments

Available-for-sale investments are non-derivative financial assets that are either not capable of being classified into other categories of financial assets due to their nature or they are designated as such by management. They comprise investments in the equity of other entities where there is neither a fixed maturity nor fixed or determinable payments.

They are subsequently measured at fair value with any remeasurements other than impairment losses and foreign exchange gains and losses recognised in other comprehensive income. When the financial asset is derecognised, the cumulative gain or loss pertaining to that asset previously recognised in other comprehensive income is reclassified into profit or loss. 37 Notes to the Financial Statements For the Year Ended 30 June 2019

3 Summary of Significant Accounting Policies continued

(h) Financial instruments continued

Available-for-sale financial assets are classified as non-current assets when they are not expected to be sold within 12 months after the end of the reporting period. All other available-for-sale financial assets are classified as current assets.

Financial Liabilities

Non-derivative financial liabilities other than financial guarantees are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss through the amortisation process and when the financial liability is derecognised.

Impairment

At the end of each reporting period, the company assesses whether there is objective evidence that a financial asset has been impaired. A financial asset (or a group of financial assets) is deemed to be impaired if, and only if, there is objective evidence of impairment as a result of one or more events (a “loss event”) having occurred, which has an impact on the estimated future cash flows of the financial asset(s).

When the terms of financial assets that would otherwise have been past due or impaired have been renegotiated, the company recognises the impairment for such financial assets by taking into account the original terms as if the terms have not been renegotiated so that the loss events that have occurred are duly considered.

Derecognition

Financial assets are derecognised where the contractual rights to receipt of cash flows expire or the asset is transferred to another party whereby the entity no longer has any significant continuing involvement in the risks and benefits associated with the asset. Financial liabilities are derecognised where the related obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability, which is extinguished or transferred to another party, and the fair value of consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss.

(i) Impairment of non-financial assets

At the end of each reporting period, the entity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset’s fair amount less costs to sell and value in use, is compared to the asset’s carrying amount. Any excess of the asset’s carrying amount over its recoverable amount is recognised immediately in profit or loss.

Where the future economic benefits of the asset are not primarily dependent upon on the asset’s ability to generate net cash inflows and when the entity would, if deprived of the asset, replace its remaining future economic benefits, value in use is determined as the depreciated replacement cost of an asset.

Where it is not possible to estimate the recoverable amount of a class of asset, the entity estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Where an impairment loss on a revalued asset is identified, this is debited against the revaluation surplus in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset. 38 Notes to the Financial Statements For the Year Ended 30 June 2019

3 Summary of Significant Accounting Policies continued

(j) Cash and cash equivalents

Cash and cash equivalents comprises cash on hand, demand deposits and short-term investments which are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value.

Bank overdrafts also form part of cash equivalents for the purpose of the statement of cash flows and are presented within current liabilities on the statement of financial position.

(k) Employee Provisions

Provision is made for the Association's liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits that are expected to be wholly settled within one year have been measured at the amounts expected to be paid when the liability is settled.

(l) Provisions

Provisions are recognised when the Association has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured.

(m) Going concern

The financial statements have been prepared on a going concern basis, which contemplates continuity of normal business activities and the realisation of assets and settlement of liabilities in the ordinary course of business. The association has recorded a net deficit for the year of $(409,629) and a net asset surplus of $58,034 as at 30 June 2018 but has a net current asset deficiency of $ (24,868) (2018: net deficit of $158,266 and net asset surplus $467,663 and net current asset deficiency of $(24,304)). The ability of the association to continue paying its debts as and when they fall due is dependent upon the continuation of the management agreement with the City of Greater Dandenong (refer to key judgements in note 3), the availability of sufficient financing facilities, in addition to its ability to generate operating profit and cash flows as forecasted. The committee members believe that it is appropriate to prepare the financial statements on a going concern basis. This basis has been adopted as the association has examined its projected cash flow forecasts and the availability of financing with the support of Basketball Victoria.

(n) Comparative Figures

Where required by Accounting Standards, comparative figures have been adjusted to conform with changes in presentation for the current financial year.

When an entity applies an accounting policy retrospectively, makes a retrospective restatement or reclassifies items in its financial statements, a statement of financial position as at the beginning of the earliest comparative period must be disclosed.

(o) Accounts Payable and Other Payables

39 Notes to the Financial Statements For the Year Ended 30 June 2019

3 Summary of Significant Accounting Policies continued

(p) Prepaid Rent/ Hire

Included in the assets of the association are costs associated with:

(i) Construction of the four court extension; and

(ii) Acquisition of retractable seating.

In accordance with the agreement with the City of Greater Dandenong, the relevant assets are owned by the council and the costs are therefore treated as prepaid rental/hire charges. The costs are being written off as follows:

(i) Four court extension 40 years; and

(ii) Seating 10 years.

The four court extension is located on land leased from the City of Greater Dandenong, and is being written off over its economic life, namely 40 years, rather than the period of the current lease as the association believes that it will retain the use of the premises for a period in excess of the lease period.

(q) New Accounting Standards and Interpretations

The AASB has issued new and amended Accounting Standards and Interpretations that have mandatory application dates for future reporting periods. The Association has decided not to early adopt these Standards. The following sets out their assessment of the pronouncements that are relevant to the Entity but applicable in future reporting periods.

AASB 16: Leases (applicable to annual reporting periods beginning on or after 1 January 2019).

The Entity has chosen not to early-adopt AASB 16. However, the Entity has conducted a preliminary assessment of the impact of this new Standard, as follows.

A core change resulting from applying AASB 16 is that most leases will be recognised on the balance sheet by lessees as the standard no longer differentiates between operating and finance leases. An asset and a financial liability are recognised in accordance to this new Standard. There are, however, two exceptions allowed: short-term and low-value leases.

The Directors have reviewed the current lease position and believe that the requirements of AASB 16 are unlikely to have a material impact upon the Association.

4 Critical Accounting Estimates and Judgments

The directors make estimates and judgements during the preparation of these financial statements regarding assumptions about current and future events affecting transactions and balances.

These estimates and judgements are based on the best information available at the time of preparing the financial statements, however as additional information is known then the actual results may differ from the estimates.

The significant estimates and judgements made have been described below. 40 Notes to the Financial Statements For the Year Ended 30 June 2019

4 Critical Accounting Estimates and Judgments continued

Key estimates - impairment of property, plant and equipment

The Association assesses impairment at the end of each reporting period by evaluating conditions specific to the Association that may be indicative of impairment triggers. Recoverable amounts of relevant assets are reassessed using value-in-use calculations which incorporate various key assumptions.

No impairment has been recognised in respect of property, plant and equipment at reporting date.

Key estimates - Estimation of useful lives of assets

The association determines the estimated useful lives and related depreciation charge rates for its plant and equipment. The useful lives could change significantly as a result of technical innovations or some other event. The depreciation charge will increase where the useful lives are less than previously estimate useful lives, or technically obsolete or non-strategic assets that have been abandoned or sold will be written off or written down.

Key estimates- Employee Benefits Provision

As per note 1(k), the liability for employee benefits expected to be settled more than one year from the reporting date are recognised and measured at present value of the estimated future cash flows to be made in respect of all employees at the reporting date. In determining the present value of the liability, estimates of attrition rates and pay increases through promotion and inflation have been taken into account.

Key judgments

(i) Provision for Impairment of Receivables

An amount of 13,549 has been written off as bad debt during th year. No provision for bad debt has been made

(ii) Carrying Value of Prepaid Rent/Hire

The association determines the estimated useful lives of the four court extension, built in the 1990’s, to be 40 years. The land on which Dandenong Basketball Association Inc. operates its activities, which includes the four court extension is owned by the City of Greater Dandenong. The estimated useful life of 40 years, as assessed by the association, is dependent upon the management agreement with the City of Greater Dandenong which grants the association the right to operate Dandenong Stadium being renewed every five years up to and including the financial year 30 June 2036. The recognition and measurement of the prepaid rent/hire in accordance with note 1(k) is also based on this right granted to the association. It is also a key assumption for the preparation and presentation of the financial statements on the going concern basis.

5 Revenue and Other Income

Revenue from continuing operations 2019 2018 $ $ Sales revenue - Kiosk,bar and Merchandise Sales 1,344,610 1,282,512 - Marketing Revenue 715,063 646,719 - Admission Revenue 1,917,552 1,979,197 - Program Revenue 53,308 40,139 41 12 Notes to the Financial Statements For the Year Ended 30 June 2019

5 Revenue and Other Income continued

Revenue from continuing operations continued 2019 2018 $ $ - Membership Fees 184,438 279,090 - Venue Hire 585,589 558,624

4,800,560 4,786,281 Other revenue - Sundry Income 326,014 226,683 - Interest Income 24 22 - Rental Income 46,474 45,120 - Other Income 13,253 15,996

385,765 287,821 Total Revenue 5,186,325 5,074,102

6 Result for the Year

The result for the year was derived after charging / (crediting) the following items:

The result for the year includes the following specific expenses: 2019 2018 $ $ Employee benefits expense 1,991,065 2,112,167 Depreciation expense 74,697 69,927 - Bad debts 13,549 12,000 Rental expense on operating leases: - Minimum lease payments 235,620 226,304

7 Cash and Cash Equivalents 2019 2018 $ $ Cash at bank 99,016 207,515

99,016 207,515

8 Trade and Other Receivables 2019 2018 $ $ CURRENT Trade receivables 234,900 268,893 Trade and other receivables (impairments) - (13,904)

42 Notes to the Financial Statements For the Year Ended 30 June 2019

8 Trade and Other Receivables continued 2019 2018 $ $

234,900 254,989 Total current trade and other receivables 234,900 254,989

9 Inventories 2019 2018 $ $ CURRENT At cost: Inventories 64,406 53,882

64,406 53,882 64,406 53,882

10 Property, plant and equipment

Buildings have been reclassified to current assets in 2018. Refer to note 18 for further information.

Plant and Equipment 1,015,540 916,926 Property, plant and equipment (accumulated depreciation and impairment) (897,466) (858,048) Total plant and equipment 118,074 58,878

Total property, plant and equipment 118,074 58,878

(a) Movements in carrying amounts of property, plant and equipment

Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial year:

Property, Plant and Buildings Equipment Total $ $ $ Year ended 30 June 2019 Balance at the beginning of year - 58,878 58,878 Additions - 133,893 133,893

43 Notes to the Financial Statements For the Year Ended 30 June 2019

10 Property, plant and equipment continued

(a) Movements in carrying amounts of property, plant and equipment continued Property, Plant and Buildings Equipment Total $ $ $ Depreciation expense - (74,697) (74,697)

Balance at the end of the year - 118,074 118,074

Property, Plant and Buildings Equipment Total $ $ $ Year ended 30 June 2018 Balance at the beginning of year 600,000 79,502 679,502 Additions Additions - 49,303 49,303 Depreciation expense - (69,927) (69,927) Reclassification (600,000) - (600,000)

Balance at the end of the year - 58,878 58,878

11 Other Assets

(a) Other Current Assets 2019 2018 $ $ CURRENT Prepayments 29,957 48,567 EFTPOS Clearing 14,545 13,299 Preapid Building Rental 35,279 35,279 Other Assets 91,939 730,075

171,720 827,220

Buildings worth $600,000 have been reclassified to current assets in 2018. Refer to note 18 for further information.

(b) Other Non Current Assets 2019 2018 $ $ NON-CURRENT Other asset 529,180 564,459 44 Notes to the Financial Statements For the Year Ended 30 June 2019

12 Trade and Other Payables

2019 2018 $ $ Current Trade payables 278,000 169,032 GST payable 60,142 160,633 Other Liabilities 174,995 453,789 Other payables 4,726 -

517,863 783,454

13 Other Financial Liabilities 2019 2018 $ $ CURRENT Other financial liabilities Other financial liabilities - secured - 249,983

Total - 249,983

NON-CURRENT Other financial liabilities

Total - -

14 Other Liabilities 2019 2018 $ $ NON-CURRENT ATO Debt 319,800 - Bonds Held: Team Entry Bonds 134,860 120,872 Bonds Held: Tribunal Bonds 11,699 13,345

466,359 134,217

15 Reserves

(a) Asset revaluation reserve

The asset revaluation reserve records fair value movements on property, plant and equipment held under the revaluation model.

45 Notes to the Financial Statements For the Year Ended 30 June 2019

15 Reserves continued

(a) Asset revaluation reserve continued

2019 2018 $ $ Revaluation of Land and Buildings 246,656 246,656 Less- Transfer to retained earnings (246,656) -

Total - 246,656

The property located in 4 Simpson Drive, Dandenong North is secured by a mortgage in favour of National Australia bank and was revalued by an independent valuer in an independent valuation dated 13th July 2017.

16 Auditors' Remuneration

2019 2018 $ $ - auditing or reviewing the financial statements 18,500 18,000

Total 18,500 18,000

17 Contingencies

In the opinion of the Committee of Management, the Association did not have any contingencies at 30 June 2019 (30 June 2018:None).

46 Notes to the Financial Statements For the Year Ended 30 June 2019

18 Cash Flow Information

(a) Reconciliation of result for the year to cashflows from operating activities

Reconciliation of net income to net cash provided by operating activities: 2019 2018 $ $ Profit for the year (409,630) (158,265) Cash flows excluded from profit attributable to operating activities Non-cash flows in profit: - depreciation 74,697 69,927 Changes in assets and liabilities: - (increase)/decrease in trade and other receivables 20,084 (21,495) - (increase)/decrease in other assets 166,672 45,067 - (increase)/decrease in inventories (10,523) (10,207) - increase/(decrease) in trade and other payables 15,104 21,674 - increase/(decrease) in provisions (9,338) 87,912 Cashflows from operations (152,934) 34,613

19 Events after the end of the Reporting Period

The property situated at 4 Simpson Drive, Dandenong North has been sold on 27 August 2018 and the proceeds were used to settle the loan in National Australia Bank.

20 Statutory Information

The registered office and principal place of business of the association is: Dandenong Basketball Association Inc (Consolidated) 270 Stud Road Dandenong VIC 3175

47 Independent Audit Report to the members of Dandenong Basketball Association Inc (Consolidated)

Report on the Audit of the Financial Report

Opinion

We have audited the financial report of Dandenong Basketball Association Inc (Consolidated) (the Association), which and the statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies, and the statement by members of the committee.

In our opinion, the accompanying financial report presents fairly, in all material respects, including:

(i) giving a true and fair view of the Association's financial position as at 30 June 2019 and of its financial performance and its cash flows for the year ended; and

(ii) complying with the Associations Incorporation Reform Act 2012.

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 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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance

Management is responsible for the preparation and fair presentation of the financial report in accordance with the Associations Incorporation Reform Act 2012, and for such internal control as management determines is necessary to enable the preparation of the financial report is free from material misstatement, whether due to fraud or error.

In preparing the financial report, management is responsible for assessing the Association's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Association or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Association's financial reporting process.

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.

48 Dandenong Basketball Association Inc (Consolidated)

Independent Audit Report to the members of Dandenong Basketball Association Inc (Consolidated)

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.

Location Dated this ...... day of ...... 2019

49 50 51 DEDICATED COMMUNITY

dandenongbasketball.com.au @dandenongbball

OUR ASSOCIATION BY THE NUMBERS • 15,000 people through our doors each week 2019 TOTAL VISITORS • 53% of Australia’s basketball athletes are in Victoria alone, 63% of that in our south eastern catchment area.

• We celebrate Dandenong’s multicultural community, , aiming to create warm & family environment, earnest sportsmanship and encourage equal opportunities for a 6,000 80 common goal in Basketball TOTAL GAMES PLAYED PLAYING DIVISIONS • As the leading ranked Junior Metro basketball association, Dandenong attracts players from around Victoria including country locations like Traralgon, Sale & Warragul

• Senior Players from around our country & overseas aspire to be signed to our Elite NBL1 teams

• Plus 19 DBA domestic clubs featuring players from the the following Greater Melbourne regions:

Keysborough, Rowville, Berwick, Narre Warren, Endeavour OUR ELITE TEAMS Hills, Springvale, Lynbrook, Sandhurst, Carrum Downs, Lang- warrin, Cranbourne, Hallam, Doveton, Dingley, Pakenham, NBL1 Rangers Men & Women Heathmont, Wheelers Hill, Monbulk, Lysterfield, Belgrave, 7x Champions Menzies Creek, Mulgrave, Caulfield, Mentone, Vermont, Mon- trose, Devon Meadows, Botanic Ridge, Ferntree Gully VIC Youth league Men & Women 4x Champions OUR MEMBERS OUR PARTNERS

5,643 293 280 Male Players Junior Teams Senior Teams 1,777 113 119 Female Players Junior Teams Senior Teams 48