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Dairy Flat School 31 December 2019 for the Year Ended Annual Report

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Dairy Flat School 31 December 2019 for the Year Ended Annual Report Dairy Flat School Annual Report for the year ended 31 December 2019 Ministry Number: 1258 Principal: Debbie Marshall School Address: 1220 Dairy Flat Highway, Dairy Flat School Postal Address: 1220 Dairy Flat Highway, RD4, Albany 0794 School Phone: 09 415 9071 School Email: [email protected] Service Provider: Edtech Financial Services Ltd Dairy Flat School Members of the Board of Trustees For the year ended 31 December 2019 Name Position How position on Occupation Term Board gained expired/expires Stuart Woolford Chairperson elected Jul 2022 Debbie Marshall Principal Sarah Lloyd Secretary elected Jul 2022 Warwick Hojem Finance elected Jul 2022 Michael Neufeld Property elected Jul 2022 Naomi Upperton elected Jul 2022 Fran Earwaker Staff rep elected Jul 2022 Dave Marks Property elected Jul 2019 Keith Bremner Vice Chair elected Jul 2019 Paula Lucas Finance elected Jul 2019 BOT Listing 2019 Annual Accounts Data Dairy Flat School Annual Report For the year ended 31 December 2019 Index Page Statement Financial Statements 1 Statement of Responsibility 2 Statement of Comprehensive Revenue and Expense 3 Statement of Changes in Net Assets/Equity 4 Statement of Financial Position 5 Statement of Cash Flows 6 - 10 Statement of Accounting Policies 11 - 18 Notes to the Financial Statements Other Information Analysis of Variance Kiwisport Dairy Flat School Statement of Comprehensive Revenue and Expense For the year ended 31 December 2019 2019 2019 2018 Budget Notes Actual (Unaudited) Actual $ $ $ Revenue Government Grants 2 2,408,662 1,869,112 2,369,536 Locally Raised Funds 3 202,759 100,180 186,680 Interest Income 3,221 1,400 2,572 International Students 4 106,414 70,000 97,980 2,721,056 2,040,692 2,656,768 Expenses Locally Raised Funds 3 79,150 - 97,816 International Students 4 24,289 11,000 12,493 Learning Resources 5 1,646,120 1,567,924 1,643,434 Administration 6 130,656 121,240 128,587 Finance 4,591 - 6,622 Property 7 680,170 258,600 626,941 Depreciation 8 123,810 90,000 117,720 Loss on Disposal of Property, Plant and Equipment 3,017 - 8,095 2,691,803 2,048,764 2,641,708 Net Surplus / (Deficit) for the year 29,253 (8,072) 15,060 Other Comprehensive Revenue and Expenses - - - Total Comprehensive Revenue and Expense for the Year 29,253 (8,072) 15,060 The above Statement of Comprehensive Revenue and Expense should be read in conjunction with the accompanying notes which form part of these financial statements. Dairy Flat School Annual Report and Financial Statements Page 2 Dairy Flat School Statement of Changes in Net Assets/Equity For the year ended 31 December 2019 2019 2019 2018 Budget Notes Actual (Unaudited) Actual $ $ $ Balance at 1 January 684,279 684,277 669,219 Total comprehensive revenue and expense for the year 29,253 (8,072) 15,060 Capital Contributions from the Ministry of Education Contribution - Furniture and Equipment Grant 3,978 - - Equity at 31 December 24 717,510 676,205 684,279 Retained Earnings 717,510 676,205 684,279 Equity at 31 December 717,510 676,205 684,279 The above Statement of Changes in Net Assets/Equity should be read in conjunction with the accompanying notes which form part of these financial statements. Dairy Flat School Annual Report and Financial Statements Page 3 Dairy Flat School Statement of Financial Position As at 31 December 2019 2019 2019 2018 Budget Notes Actual (Unaudited) Actual $ $ $ Current Assets Cash and Cash Equivalents 9 128,707 67,072 117,386 Accounts Receivable 10 109,160 92,200 91,633 GST Receivable 9,173 - 8,747 Prepayments 18,297 8,000 7,288 Inventories 11 61 300 245 Investments 12 50,000 50,000 50,000 315,398 217,572 275,299 Current Liabilities Accounts Payable 14 160,304 146,500 149,276 Revenue Received in Advance 15 65,565 42,000 56,775 Provision for Cyclical Maintenance 16 9,330 10,530 3,030 Finance Lease Liability - Current Portion 17 23,332 18,216 22,362 Funds Held for Capital Works Projects 18 - 1,000 771 258,531 218,246 232,214 Working Capital Surplus/(Deficit) 56,867 (674) 43,085 Non-current Assets Property, Plant and Equipment 13 717,552 712,364 692,364 717,552 712,364 692,364 Non-current Liabilities Provision for Cyclical Maintenance 16 30,089 29,989 27,460 Finance Lease Liability 17 26,820 5,496 23,710 56,909 35,485 51,170 Net Assets 717,510 676,205 684,279 Equity 24 717,510 676,205 684,279 - - - The above Statement of Financial Position should be read in conjunction with the accompanying notes which form part of these financial statements. Dairy Flat School Annual Report and Financial Statements Page 4 Dairy Flat School Statement of Cash Flows For the year ended 31 December 2019 2019 2019 2018 Budget Note Actual (Unaudited) Actual $ $ $ Cash flows from Operating Activities Government Grants 478,986 400,219 506,639 Locally Raised Funds 220,487 83,026 195,037 International Students 96,064 74,650 107,468 Goods and Services Tax (net) (426) 8,747 5,708 Payments to Employees (325,881) (263,231) (275,504) Payments to Suppliers (315,378) (222,869) (341,064) Cyclical Maintenance Payments in the year (650) - - Interest Paid (4,591) - (6,622) Interest Received 2,751 1,277 2,495 Net cash from Operating Activities 151,362 81,819 194,157 Cash flows from Investing Activities Proceeds from Sale of PPE (and Intangibles) 1,036 - - Purchase of PPE (and Intangibles) (119,344) (201,652) (87,163) Purchase of Investments - - (50,000) Net cash from Investing Activities (118,308) (201,652) (137,163) Cash flows from Financing Activities Furniture and Equipment Grant 3,978 - - Finance Lease Payments (24,940) 69,292 2,682 Funds Held for Capital Works Projects (771) 229 - Net cash from Financing Activities (21,733) 69,521 2,682 Net increase/(decrease) in cash and cash equivalents 11,321 (50,312) 59,676 Cash and cash equivalents at the beginning of the year 9 117,386 117,384 57,710 Cash and cash equivalents at the end of the year 9 128,707 67,072 117,386 The statement of cash flows records only those cash flows directly within the control of the School. This means centrally funded teachers' salaries and the use of land and buildings grant and expense have been excluded. The above Cash Flow Statement should be read in conjunction with the accompanying notes which form part of these financial statements. Dairy Flat School Annual Report and Financial Statements Page 5 Dairy Flat School Notes to the Financial Statements For the year ended 31 December 2019 1. Statement of Accounting Policies Reporting Entity Dairy Flat School (the School) is a Crown entity as specified in the Crown Entities Act 2004 and a school as described in the Education Act 1989. The Board of Trustees (the Board) is of the view that the School is a public benefit entity for financial reporting purposes. Basis of Preparation Reporting Period The financial reports have been prepared for the period 1 January 2019 to 31 December 2019 and in accordance with the requirements of the Public Finance Act 1989. Basis of Preparation The financial statements have been prepared on a going concern basis, and the accounting policies have been consistently applied throughout the period. Financial Reporting Standards Applied The Education Act 1989 requires the School, as a Crown entity, to prepare financial statements in accordance with generally accepted accounting practice. The financial statements have been prepared in accordance with generally accepted accounting practice in New Zealand, applying Public Sector Public Benefit Entity (PBE) Standards Reduced Disclosure Regime as appropriate to public benefit entities that qualify for Tier 2 reporting. The School is considered a Public Benefit Entity as it meets the criteria specified as “having a primary objective to provide goods and/or services for community or social benefit and where any equity has been provided with a view to supporting that primary objective rather than for financial return to equity holders”. Standard Early Adopted In line with the Financial Statements of the Government, the School has elected to early adopt PBE IFRS 9 Financial Instruments. PBE IFRS 9 replaces PBE IPSAS 29 Financial Instruments: Recognition and Measurement. Information about the adoption of PBE IFRS 9 is provided in Note 27. PBE Accounting Standards Reduced Disclosure Regime The School qualifies for Tier 2 as the school is not publicly accountable and is not considered large as it falls below the expenditure threshold of $30 million per year. All relevant reduced disclosure concessions have been taken. Measurement Base The financial statements are prepared on the historical cost basis unless otherwise noted in a specific accounting policy. Presentation Currency These financial statements are presented in New Zealand dollars, rounded to the nearest dollar. Specific Accounting Policies The accounting policies used in the preparation of these financial statements are set out below. Critical Accounting Estimates And Assumptions The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in any future periods affected. Useful lives of property, plant and equipment The School reviews the estimated useful lives of property, plant and equipment at the end of each reporting date. The School believes that the estimated useful lives of the property, plant and equipment as disclosed in the Significant Accounting Policies are appropriate to the nature of the property, plant and equipment at reporting date.
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