ST JOHN AMBULANCE AUSTRALIA (NSW) Annual Report 2013

St John (NSW) Annual Report 2013 | 1 Contents

03 What We Do 18 Directors’ Report 04 Chair’s Report 21 Auditor’s Independence Declaration 05 CEO’s Report 22 Statement of Financial Position 06 Key Achievements 07 Executive Team 23 Statement of Comprehensive Income 08 Board Members 23 Statement of Changes in Equity 09 State Council – 2013 24 Statement of Cash Flows 10 Honours and Awards 25 Notes to the Financial Statements 13 Roll of the Order 38 Directors’ Declaration Directors’ Declaration under the 38 Charitable Fundraising Act 39 Independent Auditor’s Report

St John (NSW) Annual Report 2013 | 2 St John Ambulance Australia (NSW) is a charitable organisation committed What We Do to saving lives through first aid.

Active in Australia for more than almost every day of the week, give six months of the program, St John 130 years, St John continues to their time to make sure our public volunteer trainers delivered this be the benchmark in the provision events are safe for everyone. These program to more than 13,000 Years of first aid training, first aid kits volunteers, many of whom come Three and Four students, with the and associated products. We aim from a background in medicine and aim for even more students across a for at least one person educated, healthcare, are on duty at events broader range of grades given age- equipped and prepared to provide such as the City2Surf, New Year’s appropriate first aid training in the first aid in every home, workplace Eve celebrations and the Bathurst coming years. and public gathering. Each year, 1000. Smaller community events tens of thousands of everyday are also resourced with dedicated Our community programs in the Australians undertake first aid volunteers who devote time on the areas of early childhood literacy, training with St John, making our weekends and during the week to secondary school immunisation communities safer places to live providing these essential services. support and rural ophthalmic and work. Some people use these In addition to these duties are the care continue to be delivered by first aid skills to save the life of a many hours of training and skills dedicated volunteers across NSW. colleague, a family member, a friend development to ensure the best The commitment to community or even a total stranger. The power event health services are given at service remains steadfast. We will to be able to act with confidence all times. continue to be the leaders in first aid, in an emergency is what we strive and continue to save lives through for with each and every person This year, to further cement our first aid, for the next 130 years we teach. mission of saving lives through first aid, St John (NSW) launched the and beyond. Embodying the training we provide First Aid in Schools program, giving and the products we use are our younger Australians the confidence First Aid Services volunteers who, to act in an emergency. In the first

St John (NSW) Annual Report 2013 | 3 Chair’s Report

2013 marks my first year as Chair of St John Ambulance Australia (NSW). It has been an intensive time of coming to understand St John in all its richness and diversity. We have a unique history and tradition that must be preserved, along with a need to modernise where it can be shown that changes will better equip us to meet our purpose of serving the community.

It has been helpful for me to conceive of St John as having three interrelated and governance model and were facilitated with the assistance of the Australian Institute of dependent components. The first part being the Order of St John that provides the Company Directors (AICD). underpinning moral position for our work. The second part is the First Aid Service volunteers who deliver such valuable lifesaving services to the community at public At the end of 2013, a significant strategy review commenced and a new strategic plan events large and small, almost every day of the year. The third element is the corporate is under development. This work is intended to ensure the ongoing health and vitality of business that seeks to assist with the achievement of our mission through the provision our organisation as we seek to respond to contemporary challenges. of first aid related products, services and training. The complex interaction between As a member of the St John Ambulance Australia Board, I have sought to represent these three elements is at the heart of all that St John does. the overall best interests of St John (NSW). There are certain aspects of the current During the year there has been significant transition at Board level. Firstly, I would pay arrangements including the current federated structure which are undergoing review and consideration. This will be a feature of the year ahead and beyond. respect to my predecessor The Hon Peter Collins AM CStJ QC, who vacated the Chair on 29 February 2013. We have recruited three new Board Directors. Mr Richard Neal OStJ, Finally, I would like to thank my fellow Board members for their welcome to me who is well known to the St John family as the Honorary Legal Adviser to the Board, and for their ongoing contributions, and pay tribute to the CEO, the staff, and our joined the Board formerly in the role of Deputy Chair on 5 December 2012. Following an wonderful volunteers. analysis of skills requirements two further Directors were appointed on 1 June 2013: Ms Cheryl Hayman and Ms Sarah Lance. Cheryl and Sarah have a depth of experience in marketing and training respectively and both have already started to make a significant contribution at Board level.

I have overseen a review of the prevailing governance arrangements at Board level and Mr Tony Thirlwell OAM this resulted in the commencement of new Board level sub-committees. These were Chair the Finance Audit and Risk Committee, the Governance Compliance and Remuneration Committee and the Honours and Awards Committee. There have also been a number of working groups looking into specific issues. These changes represent a best practice

St John (NSW) Annual Report 2013 | 4 CEO’s Report

It has been my pleasure to lead the organisation in 2013 as we continued our contribution to the communities of NSW.

Through a strategic review in late 2013, the Board has confirmed our mission commercial endeavours to raise funds for our activities. The climate was challenging and vision statements as follows: due to increased competition, economic and political uncertainty in the run up to the Federal election and increased regulation, especially in the field of first aid training. Mission: Saving lives through first aid. These factors combined to give rise to a disappointing financial result at the end of 2013. However, we have the resolve to respond to these challenges as we continue Vision: the journey of organisational development through a rigorous process of review, We aim for at least one person educated, equipped and prepared to provide first aid in assessment and innovation. There are a range of initiatives under consideration and I every home, workplace and public gathering. am sure that the Board will exercise great care in its deliberations.

These statements achieve a focus for our work and will be very helpful going forward I take this opportunity to thank my senior team for their dedication and hard work as we as a guide to decision making. These statements are accompanied by a logo which seek to transform our systems and processes to be better able to meet the needs of incorporates the agreed mission as well as the green cross, the international symbol for the organisation. first aid. I commend this Annual Report to you as a testament of the commitment of our Our mission and vision have been perfectly embodied with the implementation of our membership across all of our programs, as we seek to save lives and achieve our First Aid in Schools program in mid-2013. The program, facilitated by volunteer trainers, charitable purposes. teaches basic first aid to Years Three and Four students with further grades to be added as this important program is established. The response to the program from schools, students and parents alike has been overwhelmingly positive.

Another noteworthy achievement was the launch of our new website and online shop – a significant project which many staff and volunteers contributed to over the course of the year. The result is a much improved website with more streamlined information and Mr Mark Newton an easier purchasing system for customers. Chief Executive Officer Company Secretary Whilst I recognise the wonderful work carried out by our organisation in 2013, I also recognise the challenges inherent in the economy and marketplace which have impacted upon our business during the year. St John (NSW) depends upon our own

St John (NSW) Annual Report 2013 | 5 2013 Key Achievements

Program to Aid Literacy (PALs) 586 PALs volunteers provided 13,382 hours of literacy support to primary school children First Aid in Schools program

32 volunteer trainers taught First aid services in the community 13,512 primary school students about 3,444 basic first aid at First Aid Services volunteers, made up of Adults, Cadets and Juniors logged over 155 schools across NSW Immunisation Support Program 32 0,13 6 First aid training hours of first aid, health services and skills development at volunteers provided 75,587 71 8,352 first aid certifications issued through 3,117 events and emergencies hours of immunisation support 265 first aid trainers to secondary school students

St John (NSW) Annual Report 2013 | 6 Executive Team

Mark Newton Stan Biernat Brett Hamilton Philip Kimbell Rod O’Donnell Mark Slater Chief Executive Officer General Manager, General Manager, General Manager, General Manager, Manager, Marketing and Corporate Services NSW Business Corporate Services People, Membership and Communications (to June 2013) (from August 2013) Community Services (from March 2013)

St John (NSW) Annual Report 2013 | 7 Board Members

SENIOR OFFICE BEARERS

Tony Thirlwell OAM The Hon Peter Collins AM QC Richard Neal Peter Stening Sue Campbell-Lloyd AM John Davies AM Her Excellency Professor Chair Chair Deputy Chair and Director and Finance and Director Director Marie Bashir AC CVO (from March 2013) (to February 2013) Honorary Legal Adviser Audit Committee Chair Governor of NSW Deputy Prior of St John (NSW)

Rhonda Dunn The Hon John Jobling OAM Kathy Jones Cheryl Hayman Kenneth Kelman Sarah Lance The Hon Ken Handley AO QC Director Director Director Director Commissioner Director President of State Council (to February 2013) (from June 2013) (from June 2013)

St John (NSW) Annual Report 2013 | 8 State Council – 2013

EX-OFFICIO MEMBERS ELECTED MEMBERS YOUTH ST JOHN (NSW) VICE The Hon Ken Handley AO QC President ORDER MEMBERS Daniel Chan (to June 2013) PRESIDENTS Sue Campbell Lloyd AM Harry Delaney Michael Compton Helen Booth CStJ

The Hon Peter Collins AM QC (to February 2013) John Spencer AM Mickael Gieules Warren Brash OBE CStJ

John Davies AM Betty Stirton OAM Damian Kaushik (from September 2013) Valerie Grogan AM DStJ

Rhonda Dunn John Ward Charlotte Robinson (to April 2013) Lady Susan Martin OAM CStJ

Cheryl Hayman (from June 2013) Lakshmi Sunderasan (from May 2013) Dr Charles Richards MBE OAM ED KStJ GREATER METRO REGION The Hon John Jobling OAM Lady Faye Rowland CStJ Lynn Berghofer TRAINERS Kathy Jones (to February 2013) Rear Admiral Peter Sinclair AC KStJ James Chandler Mark Hutchings Kenneth Kelman Shirley Sinclair DStJ Kerrie Hall Sven Nilsson Sarah Lance (from June 2013) Betty Stirton OAM DStJ Dr Bruce Kinghorn NORTHERN REGION Peter Stening Malcolm Little OAM George Brown LIFE GOVERNORS Richard Neal Debbie Nilsson Kevin Goodwin Robert Albert AO RFD RD CStJ Tony Thirlwell OAM The Hon Sir Laurence Street AC KCMG KStJ Mark Newton OPHTHALMIC CARE WESTERN REGION Prof Francis Billson AO Joshua Clark COMMUNITY SERVICES John Clary Shevera Gunasekera SOUTHERN REGION Rosemary Wilson OAM Jeffrey Butler Kane Mortlock

St John (NSW) Annual Report 2013 | 9 Honours and Awards

HONOURS SERVICE AWARDS OF THE SIXTH BAR THIRD BAR Her Excellency the Governor-General ORDER OF ST JOHN Awarded for 42 years voluntary Awarded for 27 years voluntary of Australia, acting on behalf of Her Awarded within the Priory of Australia service recognition service recognition Majesty the Queen, the Sovereign Head to members of First Aid Services, Br Daniel McEwen John Baynie of the Most Venerable Order of the the Program to Aid Literacy (PALs), Karen Schneider Kam Chu Hospital of St John of Jerusalem, has Immunisation Support, Ophthalmic Rhonda Sneddon John Clary sanctioned the following admissions to Care and Training: and promotions in the Order of St John FIFTH BAR Fay Gleave as from October 2013: Warren Haddock FIFT Y-SEVEN YEAR Awarded for 37 years voluntary CERTIFICATE Colleen Lonsdale Promotion to Dame of Grace service recognition Awarded for 57 years voluntary Shirley Chantler Ronald McWhirter Rhonda Sneddon service recognition Mark Compton AM Vivienne Miller Promotion to Commander Trevor Mayhew OAM Anthony O’Reilly Pela O’Reilly James Chandler FIFTY YEAR CERTIFICATE Dennis Trevithick Malcolm Little FOURTH BAR Margaret Vincent Awarded for 50 years voluntary Colin Lott Awarded for 32 years voluntary service recognition Kerrie Hall service recognition SECOND BAR Harry Delaney Geoffrey Arigho Awarded for 22 years voluntary Promotion to Officer SEVENTH BAR Ronald McRobbie service recognition Christopher Chant Awarded for 47 years voluntary David Althofer Didier Moutia service recognition Darren D’Arcy Admission as Member Nola Osmond Barry Deveney Deborah Ainslie Milan Stenek David Downie Andrew Craig Frank Gorrel Peter Dixon Walter Gray Rhonda Dunn Russell Maxwell Lionel Fuller Lindy McCarroll Lachlan Liao David Miller Carmel McLean Jonathan Phegan Helen van Duursen Brian Warwick

St John (NSW) Annual Report 2013 | 10 FIRST BAR SERVICE MEDAL GRAND PRIOR AWARDS SILVER COMMENDATION Awarded for 17 years voluntary Awarded for 12 years voluntary The Grand Prior’s Badge is the highest AWARD service recognition service recognition award a Cadet can achieve and is Lynn Berghofer awarded for proficiency in twelve Shane Barton Elizabeth Anderson Malcolm Knight subjects, of which knowledge of the Adam Boyce Rose Blackford Order is compulsory. The Cadets who Saint of the Year Peter Burson Adrian Bonham achieve this award may wear the badge Lan Luu Scott Glading Maria Camilleri with pride through their career within Adam Heine Michael Cheng First Aid Services: Peter Falkland Award Rayleen Johnson Dr Josette Docherty Jonathan Arane Andrew Tran David Jones Janice Dunn Jarrod Dawson Edeline Jenkyn Trophy Brett McCarthy Alison Feilen Elaura Gieules Liam Bruton John McCulloch James Gorst Callum Gray Olivia Dawson Patrick McDonald Glen Greaves Darcy Gray David Murphy Stella Green Connie Land Special Plaques Jessica Pavlidis David Grey Ryan Manning In recognition of generous financial Jamie Ranse Ian Harvey Aaron Nielsen support or continuous pro bono services Maryanne Rowe-Kelly Kathleen Harwood Peter Savea to St John (NSW) Rhonda Scott Paul Houghton Rahela Savea GoCatch Wayne Senior Sarah Hubbard Nicole Simon West Tamworth Leagues Club Ronald Smith Robert Kellett Stephanie Swan Leslie Watton Christopher Khong Jason Terry Melissa Williamson Cheryl Kilgour Isabella Tilia Patricia Zaubzer Allan Mason Darren Mather Leslie Newlan Georgena Nicolaidis Dianne Pelletier Michael Redgrave Margaret Reeves Joan Rooney Helen van Duursen Brendan Van Vliet Emil Wajs-Chaczko Tracey Walters Daniel Willis Steven Young Nicola Younger

St John (NSW) Annual Report 2013 | 11 COMMUNITY SERVICE Great Saves by Members of the EMERGENCY SERVICES AWARDS Community AWARDS Great Saves by St John Members The State Council awards Community The State Council awards Emergency Service Awards in recognition of service Services Awards to members of The State Council awards Community rendered to the community and to Emergency Services Organisations in Service Awards to members of St John St John Ambulance Australia (NSW): recognition of the extraordinary first aid Ambulance Australia (NSW) in recognition services executed while on duty: of extraordinary life sustaining first aid Gabrielle Billington Tony Challita services provided to members of the NSW Fire & Rescue community: Libby Dawes Snr Firefighter Neil Everitt Nicholas Adam Lauren Parker Colin Dooley Snr Firefighter Brad Kelleher Edward Anstee Cleone Robson Michelle Fogarty Snr Firefighter Richard Moulay Will Barker Jessica Robson Brendon French Firefighter Wayne Pearce Brendan Bourne Damien Rodgers Ken Gleave Firefighter Tom Puentes Cassandra Brown Craig Saunders Brett Griffiths Firefighter Nick Smimios Shane Cameron Rolf Schafer Adam Kelly Firefighter Lisa Taylor Alex Cardenas Benjamin Scott Kevin Kemsley Station Officer Jason Wood Ian Cooper Kobie Shaw Margaret Kerr Dr David Fahey Rick Stacey Julie Loughlin NSW Police Taylor Fox Lynne Swan Joseph Luchetti Const Phillip Muscat Peter Gavrielatos Stephanie Swan Jared Maybury Const Kristian Swarbrick Stella Green Geoffrey Ta Nigel Mead Alice Gu Michael Valentin Trent Rossington Sonia Hardy Elliot Williams Amanda Sheward Sue Hardy Dr Linda Xu Jayson Squires Anneka Hyman Kylie Squires Megan Israel Basil Stellios Nerida Kennard Michael Stres Alan Law Mark Tatham Tristan McGrath Gabby Thomas Nathan Miller Kristy Thorpe Tim Mortimer Lawrence Tuipuloto Kane Mortlock Katherine Woodburn Aaron Nielsen Robert Zadek Max O’Brien

St John (NSW) Annual Report 2013 | 12 Roll of the Order

BAILIFF GRAND CROSS DAMES OF GRACE Stanley Coldrick Colin Lott John Spencer AM Her Excellency Professor Marie Bashir AC CVO The Hon Peter Collins AM QC Dr Hugh Finlay MacNeil Ruth Bray Pauline Clare Kenneth Martin KNIGHT OF JUSTICE Lesley Conn AM Jack Davies Lady Susan Martin John Davies AM Margaret Hudson Jennifer Davis Kathleen Miller DAME OF JUSTICE Gweneth Hyles Robert Davis Vivienne Miller Christopher Dawson Dr James Mitchell Valerie Grogan AM Doris Levy Jacqueline Samuels Jessie Deane Debbie Nilsson OAM KNIGHTS OF GRACE Shirley Sinclair Brian Doyle Sven Nilsson Professor Francis Billson AO Rhonda Sneddon Ronald Ferrier OAM Professor Michael O’Rourke AM MD Mark Compton AM Betty Stirton OAM William Firth OAM Lady Emily Pagan Dr Neil Conn AO Dr Gerard Fisher Robin Potts Harry Delaney CHAPLAINS Paul Fisher Janet Powell Dr Alan Grice OAM The Reverend Dr Colin Aiken OAM OStJ Maureen Fry Christine Purdie Dr Bruce Kinghorn The Right Reverend Kenneth Mason AM Roy Gale Lady Faye Rowland Trevor Mayhew The Right Reverend Kenneth Short AO Fay Gleave Karen Schneider Br Daniel McEwen COMMANDERS Maj. Gen. Warren Glenny AO RFD ED (Rtd) Alfred Smith John Messenger Kerrie Hall Kelvin Smith OAM Robert Albert AO RFD RD Ray Mitchell OAM Helen Banu-Lawrence Sandra Haring Gregory Sneddon Dr Charles Richards MBE OAM ED Joan Benstead Sally Hasler Lynnette Spencer AM Sir Nicholas Shehadie AC OBE Lynn Berghofer Brian Hewlett Dr Ellen Stack CBE Rear Admiral Peter Sinclair AC Helen Booth The Right Reverend Bishop Robert Teusner The Hon Sir Laurence Street AC KCMG Geoffrey Ticehurst Warren Brash OBE Richard Hurford OAM Alan Brown Anthony Jansson Sir Ian Turbott AO CMG CVO Dennis Buxton Kenneth Kelman Margaret Vincent Robert Walker Dr Michael Campion RAAMC Geoffrey Kiehne John Ward James Chandler Malcolm Little OAM

St John (NSW) Annual Report 2013 | 13 OFFICERS John Comyns Stuart Hawkins Elizabeth Marsden Glenys Russell Nance Adams Peggy Connor John Hay Neil Mason Ian Russell Patricia Aiken Ian Cooper Dr Luke Hazell Russell Maxwell Laurel Russell Zelma Arena Kevin Coorey Dr David Henchman Thomas Maxwell Frederick Sansom Roy Atchison David Corrie Rosemary Hegner Jean Mayhew Rolf Schafer Ian Bagster Michael Crouch Clive Hepburn John McCaul Kenneth Schneider OAM Philip Bailey Cheryl Cuzner Anthony Heslin Ronald McRobbie Peter Scutts Robert John Baker David Czerkies Leslie Hodges Kenneth Meany Malka Shah Robert Keith Baker John Dalby Graham Howlett Manfred Merl Mavis Smith Dudley Barlin James Daly Lynn Howlett Cornelia Merritt Tricia Spencer Christopher Barron Michele Davidson Mark Hutchings David Miller Reginald Stanton John Baynie Mavis Delaney Allan Hutchinson Christopher Moore Milan Stenek Norman Beattie Barry Deveney Valerie Hutchinson Joyce Mottram Peter Stening Jennifer Berghofer Michael Devine Margaret Hyett Didier Moutia Lewis Stevens Barbara Binnie James Devitt (dec July 2013) Colin Jackson Michael Moylan Ronald Stevenson Kathleen Bonner Mary Dolan Leonard Johnston Pearl Moylan Roland Stewart William Bourke David Downie Raymond Johnston Eric Murray John Teague John Bradford Marie Doyle Chesne Jones Richard Neal Ronald Topfer Maxwell Bradley Glenys Ellenbacher John Jones Dr William Nelson Professor Ronald Trent Michael Bridger-Darling Dr David Fahey Dr John Keen James Nichols Dennis Trevithick Neville Brown Dr Terence Fitzpatrick Dr Arthur Keller Lawrence Nugent Ann Van Bochove Bernard Brownlow Gloria Flatt Michael Kelly Maxine O’Brien Barbara Veling Richard Caesar-Thwaytes James Fleming Nita Kelly Margaret O’Connor Kevin Ward William Cage Diane Ford Barbara Kiehne Anthony O’Reilly George Warlow Edward Cain Edward Furnell Judeth Killen Diana-Rose Orr William Wesslink Laurence Camilleri Andrew Gallagher Richard Knapman Leslie Osmond Kathleen Whitby

Keith Campbell OAM Maxwell Gamble Malcolm Knight Nola Osmond Margaret Whittaker Raymond Cartwright Arthur Garske Dirk Kruit Rev Dr Douglas Parker Laurence Williams Keith Cavill Matthew Griffiths Anthony Lawrence Peter Pfister Rosemary Wilson

Christopher Chant OAM Peter Grove Maria Lemme Jonathan Phegan William Woods Shirley Chantler Sandra Grove Daniel Lewis Shirley Phillips Alma Wright John Christie Warren Haddock Malcolm Lucas Ronald Piper Wesley Clark Ervin Haga Joyce MacGregor Richard Poon John Clary David Hagney Ronald McWhirter Stephen Potts Robert Cocks The Hon Ken Handley AO QC Trevor Manser John Rumball

St John (NSW) Annual Report 2013 | 14 MEMBERS James Brown Julie Dean Steven Harding Karen Lak Deborah Ainslie Peter Browning Ryan Dennis Ian Harkness Peter Lake Rhonda Alexander Christine Bullock Peter Dixon Warren Harris Cheryl Langdon-Orr Lindsay Allan Kerry Burchett Josette Docherty Lynn Hart Brian Larter David Althofer Hilton Burns Christopher Dorahy Raylee Hart Dennis Lavender Geoffrey Arigho Peter Burson Patricia Downie Jack Hawkins David Lawrence Kevin Arklay Jan Burzynski Rhonda Dunn Dolores Heares Leon Leedham Harold Astle Ian Cameron Jennifer Edge Glen Hegner Denise Lewis Keith Avery Sue Campbell-Lloyd AM Mark Edwards Ingolf Hickling Lachlan Liao Michael Bagot Brian Carr Janette Elks Geoffrey Hicks Robert Limebeer Martha Ban Sophie Carr Alexander Fargo Quentin Hicks Marsali Locke Heather Bates Kenneth Cartner Stephen Finlay Dr Gerald Hide Karen Lott Anthony Beauchamp Warwick Cary Colin Ford Eric Hill Ilan Lowbeer Warren Beeton Raymond Chadban Richard Forrest John Hiscox Alan Luby Beverley Belt Guy Chapman Charles Francis John Holmes Cecil Lysaught Dr Jason Bendall Kingsley Charles James Frost Monica Holmes Dr Warwick Mackay Peter Bennett Anthony Cheong Lionel Fuller Jean Hoppitt Lynn Madden Suzanne Bennett Sharelle Clement Catherene Gabel Peter Horsfield(dec July 2013) Miriam Magann Trevor Bennett Ann Clydsdale Robyn Galwey Rita Howells Kelton Magrath Alan Bentley Louise Coleborn Carolyn Garland Colleen Howley Rosemarie Malone Denise Biddle Marilyn Collins Robert Ghanem Rhonda-Lee Hutchings Nicki Manousakis Gregory Biddle Michael Compton Colin Gibbons Angeline Jackson Christopher Marselos Deborah Bird Helen Connolly James Gillespie Shirley Jaggard Philip Marshall Graham Bird Michelle Cooper Patrick Gillespie Muriel Jansson Grace Matts Lorraine Bird Thomas Cooper Barry Gilmour Shane Jenkins Jason Mayo James Bishop William Coppin Dr Michael Glick Ashley Job John McArdle James Block David Corrie Kerry Gomes The Hon John Jobling OAM John McCulloch Steven Bone Phillip Cousins Kevin Goodwin Rayleen Johnson Patrick McDonald Marlene Boshier Desmond Cowley Frank Gorrel William Johnston Vicki McDuie Sidney Bowers Andrew Craig Luke Grainger Stephen Karger Ross McEvoy Adam Boyce Paul Cripps Harold Greenaway George Keane David McIntosh Bernard Boyd John Crowley Kaydn Griffin Bob Kearns Kelly McGowan William Bradley William Cullen Gary Hall George Keifer Carmel McLean Anthony Brennan Kelvin Dalton Ian Hanlon Michael Kirkby Andrew McMurray George Brown Darren D’Arcy Edward Harding Terence Kitching Paul Meagher

St John (NSW) Annual Report 2013 | 15 Adrian Medioli Barrymore Pritchard Annette Smart James Whitby

Zelda Medley Sally Quinn Leonard Smith (dec April 2014) Travice White Neil Milburn Kurt Ravn Ronald Smith Glenn Whittaker Phillip Mitchell Kenneth Reardon Judith Spillard Jason Whyte Jacqueline Moshtagi Graham Rees Robert Standen Geoffrey Wilks

Ernest Mounter Dianne Remmert John Stewart Rae Williams (dec May 2013) Isabelle Moutia Garry Remmert Grahame Stoddart Melissa Williamson Patrick Mowle Mark Restuccia Douglas Styles Daryl Wilson David Murphy Gae Rheinberger Clive Suttner Robert Wilson Peter Murphy Don Roach Maurreen Templar Dr Ivor Wonders Trevor Murphy Heather Robb Janice Thomas Ronald Woodroffe Michael Needham Cleone Robson Ronald Tidd Michael Youl

Dianne Neville OAM Maria Roex Marilyn Torr Mark Young Elizabeth Newstead Andrew Rogers Malcolm Towle Harvey Nicholson Kenneth Rogers Steven Towle David Nunn Pamela Roohan Alan Treloar Keith O’Brien Guido Roose Lee Tunks Yrjo Okkonen Pamela Rose Garry Turner Sally Ormond Peter Roznicki John Tyler Louise Osmond Keith Russell Helen van Duursen Pela O’Reilly John Ryan Robert Varcoe Dr Brian O’Sullivan Margaret Sachs Patrick Victory Freddy O’Toole Dorothy Sanders Michael Vincent Joan Owen Nancy Schneider Patricia Waite Robert Parker Rhonda Scott Robert Walker Tracy Parrish Stuart Scott Joan Ward Belinda Paton Wayne Senior Ian Wardman Merrilyn Pedergnana Lydia Sharpin Brian Warwick Shirley Perry Neville Shaw George Watt Jonathan Phegan Walter Shaw Joan Webb Maureen Phillips Kevin Shelley Shane Webb Marilyn Plaskitt Heather Simpson Graham Webster

Dr Cathryn Platt Doreen Sinclaire (dec Jan 2013) Susan Webster Marcia Poole Ronald Skuce Arthur Whatmough

St John (NSW) Annual Report 2013 | 16 Annual Report

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2013

ST JOHN AMBULANCE AUSTRALIA (NSW) AND CONTROLLED ENTITY ABN 84 001 738 370

St John (NSW) Annual Report 2013 | 17 Directors’ Report

The parent entity, St John Ambulance Australia DIRECTOR QUALIFICATIONS, EXPERIENCE & OTHER INFORMATION Anthony John Thirlwell Chair of the Board (NSW), is incorporated as a company limited by OAM, FAICD, FAMI Appointed: 1 March 2013 Member of Governance Compliance and Remuneration Committee guarantee and not having a share capital under Director, Wentworth Healthcare Limited (Nepean-Blue Mountains Medicare Local) the provisions of the Corporations Act 2001. Director, Heart Research Australia Councillor, Harvard Club of Australia Former CEO, National Heart Foundation of Australia (NSW) The Directors present the financial report on the parent entity and its controlled entity, St John Fellow, Australian Institute of Company Directors Ambulance Australia (NSW Trust) Limited, which are together referred to in this report as the Peter Edward James Collins Chair of the Board group or economic entity, for the year ended 31 December 2013 and report as follows: AM, RFD, CStJ, QC Appointed: 7 September 2006 | Resigned: 28 February 2013

DIRECTORS Member of Governance Compliance and Remuneration Committee Chair, Barton Deakin Government Relations The names of and other information on the Directors in office during or since the end of the year Director, HOSTPLUS Pty Ltd are as follows. The Directors were in office for this entire period unless otherwise stated. Chair, Advisory Board for National Patient Transport Pty Ltd Member, St Vincents & Mater Sydney Advisory Council Chair, Legal Aid NSW Chair, Sydney Financial Forum Deputy Chair, Industry Super Network

Sue Campbell-Lloyd Director AM, MStJ Appointed: 26 April 2005 Chair of Governance Compliance and Remuneration Committee Member of Honours and Awards Committe Manager Immunisation Unit, Centre for Health Protection NSW Health Extensive experience in health management and nursing

St John (NSW) Annual Report 2013 | 18 DIRECTOR QUALIFICATIONS, EXPERIENCE & OTHER INFORMATION DIRECTOR QUALIFICATIONS, EXPERIENCE & OTHER INFORMATION

John Francis Davies Director Kenneth Joseph Kelman Director AM, KStJ, FCPA Appointed: 1 July 2009 CStJ, CFSIA, JP Appointed: 24 June 2011 Member of Finance Audit and Risk Committee Commissioner, St John Ambulance Australia (NSW) Member of Honours and Awards Committee Member of Finance Audit and Risk Committee Lay Member, Health Professional Councils Authority Tribunal Member of Honours and Awards Committee Member, NSW Trustee and Guardian Advisory Council Director, College of Fellows SIA Former General Manager St John Ambulance Australia (NSW) Chartered Fellow, Safety Institute of Australia Justice of the Peace NSW Rhonda Denise Dunn Director Industry Executive for past 25 years in health and safety in MStJ, FRCSA, MAICD Appointed: 1 June 2011 construction, rail, and oil and gas industries Adviser to the Board from February 2010 Executive Director, Achievers Consulting Pty Ltd Richard John Neal Deputy Chair of the Board Non-Executive Director, various privately owned businesses OStJ Appointed: 5 December 2012 Non-Executive Director, Peer Support Australia Honorary Legal Adviser to St John (NSW) Board from June 1996 Fellow, Recruitment & Consulting Services Association Member of Governance Compliance and Remuneration Committee Member, Australian Institute of Company Directors Chair of Honours and Awards Committee Past National Chair, Membership, RCSA Sarah Lance Director Cheryl Loretta Hayman Director MBA (Executive), AGSM, Appointed: 1 June 2013 BCom (Mktg), GAICD Appointed: 1 June 2013 BEducation Executive Director, LikeMinds Consulting Pty Ltd Principal, Hayman Strategy Former Director, PNBi Non-Executive Director, Australian Businesswomen’s Network FFinsia, MAICD, MWOB Fellow, Financial Services Institute of Australasia Non-Executive Director, Peer Support Australia Member, Australian Institute of Company Directors Non-Executive Director, Clover Corporation (listed) Member, Women on Boards Non-Executive Director, JIMACO Ltd Extensive experience in corporate and NFP education and training Graduate, Australian Institute of Company Directors Member, International Coaching Federation Peter Edward Stening Treasurer of the Board Volunteer, Dress for Success OStJ, BComm, FCA Appointed: 23 September 1996 John Hughes Jobling Director Chair of Finance Audit and Risk Committee OAM, MStJ Appointed: 1 June 2011 Member of Governance Compliance and Remuneration Committee Member of Finance Audit and Risk Committee Member, St John Ambulance Australia Inc. Risk and Compliance President, Sydney Region No3 St John 2003-2005 Committee Advisor to the Board 2005 -2011 Director, Treasurer and Chairman of the Finance and Audit Committee Chairman, Lightning Ridge Advisory Board and the Remuneration Committee, St Luke’s Care Member, NSW Legislative Council 1984-2003 Director, Sight for Life Foundation Limited Chairman, Defence Reserve Support Council NSW 2000-2008 Former Administrator, Lake Glenbawn State Park Former Administrator, Scone Shire, Murrurundi Shire & Merriwa Shire Administrator, Upper Hunter Shire Council 2005-2006 Former Director, Black Hill Winery Mayor and Shire President, Local Government Bodies & Electricity Authorities 1968-1991 Deputy President, Order of Australia Association NSW Branch Councillor, Leichhardt Council

St John (NSW) Annual Report 2013 | 19 MEETINGS OF DIRECTORS OBJECTIVES OF THE COMPANY The number of meetings each Director was eligible to attend and actually attended during the The short and long term objectives are: financial year is summarised as follows: • Empower the community to protect families, workplaces and the community through first aid AGM & Board Meetings Held Attended training, products and volunteer services; P E J Collins 1 1 • Continue to grow the St John identity; S Campbell-Lloyd 11 10 • Ensure long term financial sustainability by growing revenue and managing costs; and J F Davies 11 10 • Employ contemporary professional principles in governance and management. R D Dunn 11 10 The strategies for achieving these objectives are: C L Hayman 6 4 J H Jobling 11 10 • Continue to promote the importance of first aid training, products and services in making K J Kelman 11 10 workplaces and communities safer and better able to respond to emergencies; S Lance 6 5 • Increase the visibility and presence of St John at every opportunity; R J Neal 11 10 • Implement soundly based business plans to grow revenue and continuously review and manage P E Stening 11 11 costs; and A J Thirlwell 11 11 • Ensure compliance with all relevant legislation and ensure contemporary skills and qualifications in Board and Management.

The Company has the following performance measures in place to ensure that the PRINCIPAL ACTIVITIES objectives of the Company are being met: The consolidated entity’s principal activities in the course of the financial year was to carry out • Monthly financial reporting and analysis; within the State of New South Wales, all the activities of St John Ambulance Australia (NSW) as approved by the Priory of the Order of St John in Australia, and to promote instruction in, and • Set targets for increasing volunteer numbers monitored and reviewed regularly; and performance of work for, the relief of suffering of the sick or wounded in times of peace and in • Number of volunteer (person) hours expended on community support monitored times of war, irrespective of race, class or creed. and reviewed regularly.

There were no significant changes in the nature of the principal activities during the year. LIMITATION OF MEMBERS’ LIABILITY The Company is incorporated under the Corporations Act 2001 as a company limited by OPERATING RESULT guarantee. If the parent entity is wound up, its constitution states that each member is required The net result of the consolidated entity for the financial year after providing for income tax was a to contribute a maximum of $1.00 each towards meeting any outstanding obligations of the parent deficit of $1,200k (2012: surplus of $984k). The parent entity and controlled entity are exempt from entity. At 31 December 2013 the number of members was 4,519 and their collective liability the payment of income tax. was $4,519.

St John (NSW) Annual Report 2013 | 20 INDEPENDENCE DECLARATION AUDITOR’S INDEPENDENCE DECLARATION The auditor’s independence declaration as required under s307C of the Corporations Act 2001 for the year ended 31 December 2013 has been received and can be found on the Under s307C of the Corporations Act 2001 to the Directors of St John Ambulance Australia following page, which forms part of the Directors’ report. (NSW), I declare that, to the best of my knowledge and belief, during the year ended 31 December 2013 there has been: ROUNDING OF AMOUNTS The Company is an entity to which ASIC Class Order 98/100 applies and, accordingly, (a) no contraventions of the auditor independence requirements as set out in the amounts in the financial statements and Directors’ report have been rounded to the nearest Corporations Act 2001 in relation to the audit; and thousand dollars. (b) no contraventions of any applicable code of professional conduct in relation Signed in accordance with a resolution of the Board of Directors: to the audit.

A J Thirlwell Stewart Brown Chair Chartered Accountants

P E Stening S.J. Hutcheon Director Partner Sydney, 26 March 2014 26 March 2014

Liability limited by a scheme approved under Professional Standards Legislation

St John (NSW) Annual Report 2013 | 21 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2013

Note 2013 2012 Note 2013 2012 $’000 $’000 $’000 $’000

Assets Liabilities Current assets Current liabilities Cash and cash equivalents 4 1,189 2,236 Trade and other payables 11 2,868 2,463 Trade and other receivables 5 1,677 1,250 Borrowings 12 953 1,750 Inventories 6 690 780 Provisions 13 334 252 Financial assets 7 646 554 Total current liabilities 4,155 4,465 Other assets 8 270 381 Non-current liabilities Total current assets 4,472 5,201 Provisions 13 190 172 Non-current assets Other 14 10 10 Property, plant and equipment 9 15,511 16,268 Total non-current liabilities 200 182 Intangible assets 10 632 638 Total Liabilities 4,355 4,647 Total non-current assets 16,143 16,906 TOTAL ASSETS 20,615 22,107 Net Assets 16,260 17,460

Equity Retained earnings 16,260 17,460

TOTAL EQUITY 16,260 17,460

The accompanying notes form part of these financial statements.

St John (NSW) Annual Report 2013 | 22 STATEMENT OF COMPREHENSIVE INCOME FOR STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2013 THE YEAR ENDED 31 DECEMBER 2013

Note 2013 2012 Retained Total $’000 $’000 Earnings $’000

Revenue 2 19,839 21,050 Balance at 1 January 2012 16,476 16,476 Other income 2 123 895 Comprehensive income 19,962 21,945 Profit for the year 984 984 Expenses Other comprehensive income - - Administration expenses (1,830) (1,831) Total comprehensive income for the year 984 984 Contribution to Australian office (422) (577) Balance at 31 December 2012 17,460 17,460 Depreciation and amortisation 3 (1,522) (1,551) Distribution expenses (2,310) (2,205) Balance at 1 January 2013 17,460 17,460 Employee expenses (8,715) (8,620) Comprehensive income Marketing expenses (571) (474) Profit (loss) for the year (1,200) (1,200) Property expenditure (1,818) (1,679) Other comprehensive income - - Training expenses (702) (808) Total comprehensive income for the year (1,200) (1,200) Transport expenses (768) (739) Balance at 31 December 2013 16,260 16,260 Volunteer services expenses (777) (800) Other expenses (1,727) (1,677) (21,162) (20,961)

Profit (loss) before income tax (1,200) 984 Income tax expense – –

Profit (loss) for the year (1,200) 984 Other comprehensive income – – Total comprehensive income for the year (1,200) 984

The accompanying notes form part of these financial statements.

St John (NSW) Annual Report 2013 | 23 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2013

Note 2013 2012 $’000 $’000

Cash flows from operating activities Receipts from customers and government 20,802 22,190 Payments to suppliers and employees (20,341) (20,256) Donations and legacies received 45 5 Interest received 10 3 Interest paid (17) (83) Net cash flows from operating activities 499 1,859

Cash flows from investing activities Proceeds from sale of property, plant and equipment 38 990 Purchase of property, plant and equipment (647) (1,009) Purchase of intangible assets (140) (121) Net cash flows from (used in) investing activities (749) (140)

Cash flows from financing activities Repayment of borrowings (1,050) (100) Net cash flows from (used in) financing activities (1,050) (100) Net increase (decrease) in cash and cash equivalents (1,300) 1,619 Cash and cash equivalents at the beginning of the financial year 2,236 617 Cash and cash equivalents at the end of the financial year 15 936 2,236

The accompanying notes form part of these financial statements.

St John (NSW) Annual Report 2013 | 24 NOTE 1 - STATEMENT OF ACCOUNTING POLICIES

Reporting entity HISTORICAL COST CONVENTION The financial report includes the consolidated financial statements and notes of the St John The financial statements, except for the cash flow information, have been prepared on an accruals Ambulance Australia (NSW) and its controlled entity (group or economic entity). The separate basis and are based on historical costs, modified, where applicable, by the measurement at fair financial statements and notes of St John Ambulance Australia (NSW) as an individual parent entity value of selected non-current assets, financial assets and financial liabilities. (parent entity) have not been presented within this financial report as permitted by amendments made to the Corporations Act 2001. ROUNDING OF AMOUNTS The Company has applied the relief available to it under ASIC Class Order 98/100. Accordingly, The financial statements were approved by the Board of Directors on 26 March 2014. the amounts presented in the financial statements and Directors’ report have been rounded to the Basis of preparation nearest thousand dollars ($’000) unless otherwise stated. The Directors have elected to early adopt the Australian Accounting Standards - Reduced Significant accounting policies Disclosure Requirements as set out in AASB 1053: Application of Tiers of Australian Accounting Standards and AASB 2010–2: Amendments to Australian Accounting Standards arising from The principal accounting policies adopted in the preparation of the financial report are set Reduced Disclosure Requirements. As a consequence, the entity has also adopted the following out below. These policies have been consistently applied to all the years presented, unless Amending Standards containing reduced disclosure requirements:- otherwise stated.

• AASB 2011–2: Amendments to Australian Accounting Standards arising from the Trans-Tasman COMPARATIVES Convergence Project - Reduced Disclosure Requirements; and Where required by Accounting Standards comparative figures have been adjusted to conform • AASB 2011–6: Amendments to Australian Accounting Standards - Extending Relief from to changes in presentation for the current financial year. Where the group has retrospectively Consolidation, the Equity Method and Proportionate Consolidation - Reduced Disclosure applied an accounting policy, made a retrospective restatement or reclassified items in its financial Requirements. statements, an additional statement of financial position as at the beginning of the earliest The entity has also adopted the following amendment:- comparative period will be disclosed. • AASB 2011–9: Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income. PRINCIPLES OF CONSOLIDATION The consolidated financial statements comprise the financial statements of the parent entity, being AASB2011-9 requires entities to group items presented in Other Comprehensive Income (OCI) St John Ambulance Australia (NSW) and its controlled entity and together are referred to in this on the basis of whether they are potentially reclassifiable to profit or loss subsequently, and report as the group or economic entity. Control exists where the parent entity has the power to changes the title of “statement of comprehensive income” to “statement of profit or loss and other govern the financial and operating policies so as to obtain benefits from its activities. In assessing comprehensive income”. The revised accounting standard applies to annual reporting periods the power to govern, the existence and effect of holdings of actual and potential voting rights are beginning on or after 1 July 2012. considered. A list of controlled entities is contained in Note 18 to the financial statements. The financial report is a general purpose financial report that has been prepared in accordance with Australian Accounting Standards - Reduced Disclosure Requirements of the Australian All inter-group balances and transactions between entities in the group, including any unrealised Accounting Standards Board (AASB) and the Corporations Act 2001. The Company is a not-for- profits or losses, have been eliminated on consolidation. Where controlled entities have entered or profit entity for financial reporting purposes under Australian Accounting Standards. The functional left the group during the year, their operating results have been included from the date control was and presentation currency of the Company are Australian dollars. obtained or until the date control ceased.

Australian Accounting Standards set out accounting policies that the AASB has concluded would There are no outside interests in the equity or results of the controlled entities. result in financial statements containing relevant and reliable information about transactions, events and conditions. Material accounting policies adopted in the preparation of the financial statements are presented below and have been consistently applied unless otherwise stated.

St John (NSW) Annual Report 2013 | 25 NOTE 1 – STATEMENT OF ACCOUNTING POLICIES (CONTINUED)

INCOME TAX Rendering of services St John Ambulance Australia (NSW) and its controlled entity are exempt institutions from income Revenue from a contract to provide services is recognised by reference to the stage of completion tax under Division 50 of the Income Tax Assessment Act 1997. The Company has deductible gift of the contract. The stage of completion of the contract is determined as follows: recipient (DGR) status. (a) servicing fees included in the price of the products sold are recognised by reference to the proportion of the total cost of providing the servicing for the product sold, taking into account GOODS AND SERVICES TAX (GST) historical trends in the number of services actually provided on past goods sold; and Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). (b) revenue from time and material contracts is recognised at the contractual rates as labour hours are delivered and direct expenses incurred. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included with other receivables or Interest revenue payables in the statement of financial position. Interest revenue is recognised on a proportional basis taking into account the interest rates applicable to the financial assets. Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented Donations and fundraising events as operating cash flows included in receipts from customers or payments to suppliers. The timing of the recognition of donations, grants and fundraising depends upon the point in time at which control of these monies is obtained. Control would normally occur upon the earlier of the receipt of the monies or notification that the monies have been secured. REVENUE RECOGNITION Amounts disclosed as revenue are net of returns, trade allowances and duties and taxes including Government grants goods and services tax (GST). Revenue is recognised for the major business activities as follows: Government grants are assistance by the government in the form of transfers of resources to the Group in return for past or future compliance with certain conditions relating to the operating Sale of goods activities of the entity. Government grants include government assistance where there are no Revenue arising from the sale of goods is recognised when all the following conditions have been conditions specifically relating to the operating activities of the group other than requirement to satisfied: operate in certain regions or industry sectors. (a) the group has transferred to the buyer the significant risks and rewards of ownership of the goods; Government grants are not recognised until there is reasonable assurance that the group will comply with the conditions attaching to them and the grants will be received. (b) the amount of revenue can be measured reliably; Government grants that are receivable as compensation for expenses or losses already incurred or (c) it is probable that the economic benefits associated with the transaction will flow to the for the purpose of giving immediate financial support to the group with no future related costs are entity; and recognised as income of the period in which it becomes receivable.

(d) the costs incurred or to be incurred in respect of the transaction can be measured reliably. Government grants relating to income are recognised as revenue when there is a reasonable expectation that the group will comply with the conditions attaching to the grant and when control of the contribution is obtained, which is normally on receipt of the money.

St John (NSW) Annual Report 2013 | 26 NOTE 1 – STATEMENT OF ACCOUNTING POLICIES (CONTINUED)

CASH AND CASH EQUIVALENTS Subsequent costs Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, other short term, highly liquid investments with original maturities of three months or less that as appropriate, only when it is probable that future economic benefits associated with the item are readily convertible to known amounts of cash and which are subject to an insignificant risk of will flow to the group and the cost of the item can be measured reliably. All other repairs and changes in value and bank overdrafts. Bank overdrafts are shown within borrowings in current maintenance are charged to the statement of profit or loss and other comprehensive income liabilities on the statement of financial position. during the financial period in which they are incurred. Property TRADE RECEIVABLES Land and buildings are carried at cost or valuation, less depreciation on buildings and impairment For all sources of recurrent income, trade receivables are recognised initially at fair value and losses. The carrying amount of land and buildings is reviewed annually by the Directors to ensure subsequently measured at amortised cost, less provision for doubtful debts. that it is not in excess of the recoverable amount from those assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the assets’ Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to employment and subsequent disposal. The expected net cash flows have been discounted to be uncollectible are written off. A provision for impairment in relation to doubtful receivables is their present values in determining recoverable amounts. established when there is objective evidence that the entity will not be able to collect all amounts due according to the original terms of receivables. The amount of the provision is the difference Furniture and equipment between the asset’s carrying amount and the present value of estimated future cash flows, Furniture and equipment are measured on the cost basis. The carrying amount of furniture and discounted at the effective interest rate. The amount of the provision is recognised in the statement equipment is reviewed annually by the Directors to ensure it is not in excess of the recoverable of profit or loss and other comprehensive income. amount from these assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the asset’s employment and subsequent disposal. The INVENTORIES expected net cash flows have been discounted to their present values in determining recoverable Inventories are measured at the lower of cost and net realisable value. Net realisable value amounts. represents the estimated selling price for inventories less all estimated costs of completion and Depreciation costs necessary to make the sale. Inventories held for distribution are measured at cost adjusted, The depreciable amount of all fixed assets including buildings and capitalised lease assets, but when applicable, for any loss of service potential. excluding freehold land, is depreciated on a straight line basis over the asset’s useful life to the entity commencing from the time the asset is held ready for use. Leasehold improvements are PROPERTY, PLANT AND EQUIPMENT depreciated over the shorter of either the unexpired period of the lease or the estimated useful Recognition and measurement lives of the improvements. Each class of property, plant and equipment is carried at cost less, where applicable, any accumulated depreciation and impairment losses. The depreciation useful life used for each class of depreciable assets is:

Cost includes expenditure that is directly attributable to the acquisition of the asset. Purchased Buildings 20 - 30 years software that is integral to the functionality of the related equipment is capitalised as part of that Leasehold improvements 5 years equipment. Furniture and equipment 5 - 15 years Motor vehicles 5 years Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in the statement of profit or loss and other comprehensive income. When The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of revalued assets are sold, amounts included in the revaluation surplus relating to that asset are each reporting period. An asset’s carrying amount is written down immediately to its recoverable transferred to retained earnings. amount if the asset’s carrying amount is greater than its estimated recoverable amount.

St John (NSW) Annual Report 2013 | 27 NOTE 1 – STATEMENT OF ACCOUNTING POLICIES (CONTINUED)

IMPAIRMENT OF ASSETS The effective interest method is used to allocate interest income or interest expense over Assets that have an indefinite useful life are not subject to amortisation and are tested annually the relevant period and is equivalent to the rate that exactly discounts estimated future cash for impairment. Assets that are subject to amortisation are reviewed for impairment whenever payments or receipts (including fees, transaction costs and other premiums or discounts) events or changes in circumstances indicate that the carrying amount may not be recoverable. through the expected life (or when this cannot be reliably predicted, the contractual term) of the An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds financial instrument to the net carrying amount of the financial asset or financial liability. Revisions its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to to expected future net cash flows will necessitate an adjustment to the carrying value with a sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest consequential recognition of an income or expense in profit or loss. levels for which there are separately identifiable cash flows (cash generating units). Loans and receivables Impairment losses are reversed when there is an indication that the impairment loss may no longer Loans and receivables are non derivative financial assets with fixed or determinable payments that exist and there has been a change in the estimate used to determine the recoverable amount. are not quoted in an active market. They arise when the group provides money, goods or services directly to a debtor with no intention of selling the receivable. They are included in current assets, LEASES except for those with maturities greater than 12 months after the end of the reporting period which are classified as non current assets. Loans and receivables are included in receivables in the Lease payments for operating leases, where substantially all the risks and benefits remain with the statement of financial position (Note 5). lessor, are charged as expenses in the periods in which they are incurred. Held to maturity investments Lease incentives under operating leases are recognised as a liability and amortised on a straight- Held to maturity investments are non-derivative financial assets with fixed or determinable line basis over the life of the lease term. payments and fixed maturities that the group’s management has the positive intention and ability FINANCIAL INSTRUMENTS to hold to maturity. Initial recognition and measurement Financial liabilities Financial assets and financial liabilities are recognised when the group becomes a party to the Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at contractual provisions to the instrument. For financial assets this is equivalent to the date that the amortised cost. group commits itself to either purchase or sell the asset. Fair value estimation Financial instruments are initially measured at fair value plus transactions costs except where the The fair value of financial assets and financial liabilities must be estimated for recognition and instrument is classified “at fair value through profit or loss” in which case transaction costs are measurement or for disclosure purposes. expensed to profit or loss immediately. The group only holds financial instruments that are traded in an active market. The fair value of Classification and subsequent measurement financial instruments traded in active markets (such as publicly traded securities, and trading and Financial instruments are subsequently measured at either fair value, amortised cost using the available for sale securities) is based on quoted market prices at the end of the reporting period. effective interest rate method or cost. Fair value represents the amount for which an asset could The quoted market price used for financial assets held by the group is the current bid price; the be exchanged or a liability settled between knowledgeable, willing parties. Where available, quoted appropriate quoted market price for financial liabilities is the current ask price. prices in an active market are used to determine fair value. In other circumstances, valuation techniques are adopted. The nominal value less estimated credit adjustments of trade receivables and payables are assumed to approximate their fair values. The fair value of financial liabilities for disclosure Amortised cost is calculated as: (i) the amount at which the financial asset or financial liability purposes is estimated by discounting the future contractual cash flows at the current market is measured at initial recognition; (ii) less principal repayments; (iii) plus or minus the cumulative interest rate that is available to the group for similar financial instruments. amortisation of the difference, if any, between the amount initially recognised and the maturity amount calculated using the effective interest method; and (iv) less any reduction for impairment.

St John (NSW) Annual Report 2013 | 28 NOTE 1 – STATEMENT OF ACCOUNTING POLICIES (CONTINUED)

Impairment TRADE AND OTHER PAYABLES At the end of each reporting period, the Directors assess whether there is objective evidence that Trade and other payables represent the liability outstanding at the end of the reporting period a financial instrument has been impaired. In the case of available-for-sale financial instruments, a for goods and services received by the group during the reporting period, which remain unpaid. prolonged decline in the value of the instrument is considered to determine whether an impairment The balance is recognised as a current liability with the amounts normally paid within 30 days of has arisen. Impairment losses are recognised in the statement of profit or loss and other recognition of the liability. comprehensive income. The carrying amount of trade and other payables is deemed to reflect fair value. Derecognition Financial assets are derecognised where the contractual rights to receipt of cash flows expire INCOME RECEIVED IN ADVANCE or the asset is transferred to another party whereby the entity no longer has any significant Income, other than government contract income, that is received before the service to which the continuing involvement in the risks and benefits associated with the asset. Financial liabilities payment relates has been provided is recorded as a liability until such time as the service has been are derecognised where the related obligations are either discharged, cancelled or expire. The provided, at which time it is recognised in the statement of profit or loss and other comprehensive difference between the carrying value of the financial liability extinguished or transferred to another income. party and the fair value of consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss. UNEXPENDED GRANTS

INTANGIBLE ASSETS The group receives grant monies to fund projects either for contracted periods of time or for specific projects irrespective of the period of time required to complete these projects. It is the General policy of the group to treat grant monies as revenue in advance in the statement of financial Intangible assets acquired separately are capitalised at fair value as at the date of acquisition. position where the entity is contractually obliged to provide the services in a subsequent financial Following initial recognition, the cost model is applied to the class of intangible assets. The useful period to when the grant is received or in the case of specific project grants where the project has lives of intangible assets are assessed to be either finite or indefinite. Where amortisation is not been completed. charged on intangible assets with finite lives, this expense is taken to the statement of profit or loss and other comprehensive income through the “depreciation and amortisation” line item. Intangible EMPLOYEE BENEFITS assets, excluding capitalised development costs, created within the business are not capitalised and expenditure is recognised in profit or loss in the year in which the expenditure is incurred. Wages and salaries, annual leave and sick leave Liabilities for wages and salaries, including non monetary benefits, annual leave and accumulating Intangible assets are tested for impairment where an indicator of impairment exists, and in the sick leave expected to be settled within 12 months of the reporting date are recognised in other case of intangible assets with indefinite useful lives, annually, either individually or at the cash- payables in respect of employees’ services up to the reporting date and are measured at the generating unit level. Useful lives are also examined on an annual basis and adjustments, where amounts expected to be paid when the liabilities are settled. Liabilities for non accumulating sick applicable, are made on a prospective basis. leave are recognised when the leave is taken and measured at the rates paid or payable.

Software Long service leave Software has a finite useful life and is carried at cost less accumulated amortisation and The liability for long service leave is recognised in the provision for employee benefits and impairment losses. Amortisation is calculated using the straight-line method to allocate the cost of measured as the present value of expected future payments to be made in respect of services the software over its estimated useful life of between 3 and 10 years. provided by employees up to the reporting date using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the reporting date on national government bonds with terms to maturity and currency that match, as closely as possible, the estimated future cash outflows.

St John (NSW) Annual Report 2013 | 29 NOTE 1 – STATEMENT OF ACCOUNTING POLICIES (CONTINUED)

Retirement benefit obligations Units are required to bank all receipts promptly and to prepare bank reconciliations on a regular Superannuation contributions are made by the group to employee superannuation funds and are basis. Receipts are required to be issued for all monies received. Returns of receipts and charged as expenses when incurred. payments together with reconciliations are forwarded to head office regularly for incorporation into the Company’s accounts. PROVISIONS Expenditure is controlled through a requirement for two cheque signatories and a limited Provisions are recognised when the group has a legal or constructive obligation, as a result of past delegation of authority to incur expenditure. The delegation of authority is effected through the use events, for which it is probable that an outflow of economic benefits will result and that outflow can of purchase orders. be reliably measured. Provisions recognised represent the best estimate of the amounts required to settle the obligation at the end of the reporting period. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS Where the group expects some or all of a provision to be reimbursed, for example under an The Directors evaluate estimates and judgments incorporated into the financial statements based insurance contract, the reimbursement is recognised as a separate asset but only when the on historical knowledge and best available current information. Estimates assume a reasonable reimbursement is virtually certain. The expense relating to any provision is presented in the expectation of future events and are based on current trends and economic data, obtained both statement of profit or loss and other comprehensive income net of any reimbursement. externally and within the group.

The amount recognised as a provision is the best estimate of the consideration required to settle KEY ESTIMATES the present obligation at reporting date, taking into account the risks and uncertainties surrounding Impairment - general the obligation. Where a provision is measured using the cash flows estimated to settle the present The group assesses impairment at the end of each reporting period by evaluation of conditions obligation, its carrying amount is the present value of those cash flows. Where discounting is and events specific to the group that may be indicative of impairment triggers. Recoverable used, the increase in the provision due to the passage of time is recognised in interest expense in amounts of relevant assets are reassessed using value-in-use calculations which incorporate the statement of profit or loss and other comprehensive income. various key assumptions.

BORROWINGS Estimation of useful lives of assets Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings The estimation of the useful lives of assets has been based on historical experience as well as are subsequently measured at amortised cost. Any difference between the proceeds (net of manufacturers’ warranties (for plant and equipment) and turnover policies (for motor vehicles). In transaction costs) and the redemption amount is recognised in the statement of profit or loss and addition, the condition of the assets is assessed at least once per year and considered against the other comprehensive income over the period of the borrowings using the effective interest method. remaining useful life. Adjustments to useful lives are made when considered necessary. Fees paid on the establishment of the loan facilities are recognised in the statement of profit or loss and other comprehensive income when they are incurred.

Borrowings are classified as current liabilities unless the group has an unconditional right to defer settlement of the liability for at least 12 months after the balance date.

REGIONAL AND DIVISIONAL ENTITIES The group carries out its functions at a local level throughout the state through local units called Divisions or Regions. The financial activities of these units form part of the Company’s accounts. An Accounting Procedures Manual is issued to all units and its provisions are subject to periodic audit through visits by inspecting officers and examination by Company staff.

St John (NSW) Annual Report 2013 | 30 NOTE 2 – REVENUE NOTE 3 – EXPENSES 2013 2012 2013 2012 $’000 $’000 $’000 $’000 Amortisation – intangible assets 146 108 Revenue Depreciation Sales revenue 5,412 5,794 Buildings 586 528 Training course fees 9,895 10,344 Furniture and equipment 530 571 Event fees 2,481 2,426 Motor vehicles 260 344 Donations received 7 5 Total depreciation and amortisation 1,522 1,551 Fundraising revenue 101 84 Grants 209 434 Provision for impairment – doubtful debts 20 (90) Rent received 276 282 Finance costs – net 17 83 Servicing revenue 716 791 Rental expenses relating to operating leases 886 698 Other operating revenue 694 887 19,791 21,047 NOTE 4 – CASH AND CASH EQUIVALENTS Other revenue Legacies 38 - Interest income – third parties 10 3 Cash at bank and on hand 1,189 2,236 48 3 Total cash and cash equivalents 1,189 2,236 Total revenue 19,839 21,050

Other income Net gain on the disposal of property, plant and equipment 10 837 Gain on fair value of financial assets 113 58 Total other income 123 895 Total revenue and other income 19,962 21,945

St John (NSW) Annual Report 2013 | 31 NOTE 5 – TRADE AND OTHER RECEIVABLES NOTE 7 – FINANCIAL ASSETS

2013 2012 2013 2012 $’000 $’000 $’000 $’000

Current Current Trade receivables 1,646 1,273 Financial assets at fair value through profit and loss Provision for impairment (35) (25) Shares in listed entity 6 5 1,611 1,248 Managed funds 640 549 GST receivable 64 - Total current financial assets 646 554 Other receivables 2 2 Total current trade and other receivables 1,677 1,250 NOTE 8 – OTHER ASSETS

Provision for impairment Current The movement in the provision for impairment of receivables is as follows: Accrued income 26 132 Balance at the beginning of the financial year 25 179 Prepayments 149 154 Increase (decrease) in provision 20 (90) Security bond 95 95 Amounts written off (10) (64) Total current other assets 270 381 Balance at the end of the financial year 35 25

NOTE 6 – INVENTORIES

Current Stock on hand – net realisable value 690 780 Total current inventories 690 780

St John (NSW) Annual Report 2013 | 32 NOTE 9 – PROPERTY, PLANT AND EQUIPMENT

Movements in carrying amounts Land Buildings Work in Furniture and Motor Total Progress Equipment Vehicles $’000 $’000 $’000 $’000 $’000 $’000 At 31 December 2012 Cost 3,446 12,757 78 8,493 3,091 27,865 Accumulated depreciation - (2,052) - (7,169) (2,376) (11,597) Net carrying amount 3,446 10,705 78 1,324 715 16,268

Movements in carrying amounts Net carrying amount at 1 January 2012 3,446 10,705 78 1,324 715 16,268 Additions - 50 19 342 236 647 Disposals - - - (7) (21) (28) Depreciation charge for the year - (586) - (530) (260) (1,376) Net carrying amount at 31 December 2013 3,446 10,169 97 1,129 670 15,511

At 31 December 2013 Cost 3,446 12,772 97 8,828 3,285 28,428 Accumulated depreciation - (2,603) - (7,699) (2,615) (12,917) Net carrying amount 3,446 10,169 97 1,129 670 15,511

Other buildings beneficially owned Other buildings beneficially owned by St John Ambulance Australia (NSW) and built on leased land, and with a book cost of $nil (2012: $Nil) are:- * Blacktown, Myrtle Street (Lot 31) * Broadmeadow, 177 Tudor Street * Brocklehurst, Cnr Wambianna Street & Newell Highway (garage owned) * Clarendon (part of Hawkesbury Showground) * Granville, 2B Diamond Avenue * Warners Bay, 18 James Street (Lot 11)

St John (NSW) Annual Report 2013 | 33 NOTE 10 – INTANGIBLE ASSETS NOTE 12 – BORROWINGS 2013 2012 2013 2012 $’000 $’000 $’000 $’000

Software Current Movements in carrying amounts Bank overdraft 253 - Net carrying amount at 1 January 2012 638 625 Bank bill 700 1,750 Additions 140 121 Total current borrowings 953 1,750 Amortisation (146) (108) Net carrying amount at 31 December 2012 632 638 Security

At the end of the financial year The security for the bank overdraft and bank bill facilities is as follows:- Cost 1,164 1,024 1. A first registered company charge by St John Ambulance Australia (NSW) (ABN 84 001 738 Accumulated amortisation (532) (386) 370) over the whole of its assets and undertakings, including uncalled capital, as disclosed in Net carrying amount 632 638 these financial statements.

2. A guarantee unlimited as to the amount by St John Ambulance Australia (NSW Trust) Software impairment Limited (ABN 31 003 826 328), an entity controlled by St John Ambulance Australia (NSW), supported by:- Software has a finite useful life and is amortised on a straight-line basis over a period of 3 to 10 years. The current amortisation charges for software are included under depreciation and (i) a wholly registered first company charge by St John Ambulance Australia (NSW Trust) Limited amortisation expense in the statement of comprehensive income. over the whole of its assets and undertakings, including uncalled capital;

No impairment losses were recognised during the financial year (2012: $Nil) (ii) a registered first mortgage by St John Ambulance Australia (NSW Trust) Limited over non- residential real property located at 9 Deane Street, Burwood NSW 2134. NOTE 11 – TRADE AND OTHER PAYABLES 3. A letter of set-off by St John Ambulance (NSW Trust) Limited over cash deposited.

Current Trade payables 1,362 1,256 GST payable - 55 Income in advance 701 336 Liabilities to employees 543 447 Other payables 262 369 Total current trade and other payables 2,868 2,463

St John (NSW) Annual Report 2013 | 34 NOTE 13 – PROVISIONS NOTE 16 – PARENT ENTITY INFORMATION 2013 2012 $’000 $’000 The following information has been extracted from the books and records of the parent entity and has been prepared in accordance with Australian Accounting Standards. Current Employee entitlements – long service leave 294 252 2013 2012 Relocation and restoration 40 - $’000 $’000 Total current provisions 334 252 Statement of Financial Position Assets Non-current Current assets 4,472 5,201 Employee entitlements – long service leave 190 172 Non-current assets 16,143 16,906 Total non-current provisions 190 172 Total assets 20,615 22,107

NOTE 14 – OTHER LIABILITIES Liabilities Current liabilities 4,155 4,465 Non-current Non-current liabilities 200 182 Scholarship endowment 10 10 Total liabilities 4,355 4,647 Total non-current other liabilities 10 10 Net assets 16,260 17,460

Equity Retained earnings 16,260 17,460 NOTE 15 – CASH FLOW INFORMATION Total equity 16,260 17,460

Cash at bank and on hand (refer Note 4) 1,189 2,236 Statement of Comprehensive Income Bank overdraft (refer Note 12) (253) - Total profit (loss) for the year (1,200) 984 936 2,236 Other comprehensive income - - Total comprehensive income (1,200) 984

Guarantees St John Ambulance Australia (NSW) has not entered into any guarantees, in the current or previous financial year, in relation to the debts of its controlled entity.

Contractual commitments The contractual commitments of St John Ambulance Australia (NSW) as at balance date are included in Note 17.

St John (NSW) Annual Report 2013 | 35 NOTE – 17 COMMITMENTS NOTE 19 – CONTROLLED ENTITES 2013 2012 $’000 $’000 Country of Percentage Percentage (a) Operating lease commitments Controlled Entities Consolidated Incorporation Owned 2013 Owned 2012 Commitments for minimum lease payments in relation to Parent entity non-cancellable operating leases are payable as follows: St John Ambulance Australia (NSW) Australia n/a n/a Within one year 1,069 748 Controlled entity Later than one year but not later than five years 941 1,309 St John Ambulance Australia (NSW Trust) Australia 0% 0% Later than five years - 90 Limited 2,009 2,057 St John Ambulance Australia (NSW) controls St John Ambulance Australia (NSWTrust) Limited by virtue of its capacity to control the decision making of St John Ambulance Australia (NSWTrust) The property leases are non-cancellable operating leases with terms between 1 to 5 years. The Limited, in relation to ensuring the pursuit of common objectives through its financial and operating leases have varying terms, escalation clauses and renewal rights. On renewal, the terms of the policies. leases are renegotiated. NOTE 20 – EVENTS OCCURRING AFTER BALANCE DATE NOTE 18 – KEY MANAGEMENT PERSONNEL On 31 January 2014, $4.3 million was received from a developer in relation to the sale of air 2013 2012 space above the Burwood Head Office premises. Such an amount will be recognised as revenue $’000 $’000 in the 2014 accounts. Associated with this sale of air space and restrictions on further building developments, an impairment charge of approximately $3.5 million will also be recognised in the Remuneration of key management personnel 2014 accounts. The aggregate amount of compensation paid to key personnel during the year was: 933 1,183 NOTE 21 – RELATED PARTY TRANSACTIONS Directors’ remuneration In accordance with the Company’s Constitution (Item 10.16), a Director is not to be paid fees for acting as such except payment or reimbursement of reasonable disbursements relating to the business and activities of the Company or reasonable fees for professional or technical services to the Company previously approved by the Board.

NOTE 22 – LIMITATION OF MEMBERS’ LIABILITY The Company is incorporated as a company limited by guarantee, and in accordance with the Constitution the liability of members in the event of the Company being wound up would not exceed $1.00 per member. At 31 December 2013 the number of members of this Company was 4,519 (2012: 4,757).

St John (NSW) Annual Report 2013 | 36 NOTE 23 – CHARITABLE FUNDRAISING ACTIVITIES

2013 2012 $’000 $’000 (a) Fundraising income and expenditure Gross proceeds from fundraising Donations and fundraising 101 84 Direct mail appeals 7 5 108 89 Expenditure from fundraising appeals Donations and fundraising 71 8 71 8 Net surplus from fundraising 37 81

(b) Key fundraising ratios Total cost of fundraising (A) 71 8 Gross proceeds from fundraising (B) 108 89 (A) divided by (B) 66% 9%

Net surplus from fundraising (A) 37 81 Gross proceeds from fundraising (B) 108 89 (A) divided by (B) 34% 91%

(c) Fundraising income activities Fundraising income activities carried out during the year were functions, raffles and social fundraising activities.

(d) Expenditure of funds raised Surplus funds from fundraising are applied to carry out the activities of the Priory of the Order of St John in NSW.

(e) Directors’ declaration Made in accordance with a resolution of the directors under the Charitable Fundraising Act 1991.

St John (NSW) Annual Report 2013 | 37 DIRECTORS’ DECLARATION DIRECTORS’ DECLARATION UNDER THE CHARITABLE

The Directors of St John Ambulance Australia (NSW) declare that: FUNDRAISING ACT

1. The financial statements, which comprises the statement of financial position as at 31 In the opinion of the Directors of St John Ambulance Australia (NSW): December 2013, and the statement of profit or loss and other comprehensive income, (i) The financial statements and notes thereto give a true and fair view of all income and statement of changes in equity and statement of cash flows for the year ended on that date, expenditure with respect to fundraising appeals conducted by the organisation for the year a summary of significant accounting policies and other explanatory notes are in accordance ended 31 December 2013; and with the Corporations Act 2001 and: (ii) The statement of financial position as at 31 December 2013 gives a true and fair view (a) comply with Australian Accounting Standards; and of the state of affairs of the group with respect to fundraising appeals conducted by the (b) give a true and fair view of the financial position as at 31 December 2013 and of the organisation; and performance for the year ended on that date of the Company and group. (iii) The provisions of the Charitable Fundraising Act 1991, the regulations under that Act, 2. In the opinion of the Directors there are reasonable grounds to believe that the Company will and the conditions attached to the authority to fundraise have been complied with by the be able to pay its debts as and when they become due and payable. organisation; and

This declaration is made in accordance with a resolution of the Board of Directors. (iv) The internal controls exercised by the group are appropriate and effective in accounting for all income received and applied by the organisation from any of its fundraising appeals.

This declaration is made in accordance with a resolution of the Board of Directors.

A J Thirlwell A J Thirlwell Chair Chair

P E Stening P E Stening Director Director Sydney, 26 March 2014 Sydney, 26 March 2014

St John (NSW) Annual Report 2013 | 38 INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ST JOHN AMBULANCE AUSTRALIA (NSW)

REPORT ON THE FINANCIAL REPORT Independence We have audited the accompanying financial report of St John Ambulance Australia (NSW) (the In conducting our audit, we have complied with the independence requirements of the parent entity) and St John Ambulance Australia (NSW) and its controlled entity (the economic Corporations Act 2001. entity) which comprises the statement of financial position as at 31 December 2013, and the Auditor’s Opinion statement of profit or loss and other comprehensive income, statement of changes in equity and In our opinion: statement of cash flows for the year ended on that date, a summary of significant accounting policies, other explanatory notes and the Directors’ declaration of the consolidated entity 1. the financial report of St John Ambulance Australia (NSW) (the parent entity) and St John comprising the parent entity and the entities it controlled at the year’s end or from time to time Ambulance Australia (NSW) and its controlled entity (the economic entity) is in accordance with during the financial year. the Corporations Act 2001, including:

Directors’ Responsibility for the Financial Report a) giving a true and fair view of the parent entity’s and group’s financial position as at The Directors of the parent entity are responsible for the preparation and fair presentation of 31 December 2013 and of their performance for the year ended on that date; and the financial report in accordance with Australian Accounting Standards - Reduced Disclosure Requirements (including the Australian Accounting Interpretations) and the Corporations Act 2001. b) complying with Australian Accounting Standards - Reduced Disclosure Requirements This responsibility includes designing, implementing and maintaining internal controls relevant to (including the Australian Accounting Interpretations) and the Corporations Regulations 2001. the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS accounting estimates that are reasonable in the circumstances. In addition, our audit report has also been prepared for the members of the group in accordance Auditor’s Responsibility with section 24(2) of the Charitable Fundraising Act 1991. Accordingly we have performed Our responsibility is to express an opinion on the financial report based on our audit. We additional work beyond that which is performed in our capacity as auditors pursuant to the conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards Corporations Act 2001. These additional procedures included obtaining an understanding of require that we comply with relevant ethical requirements relating to audit engagements and plan the internal control structure for fundraising appeal activities and examination, on a test basis, of and perform the audit to obtain reasonable assurance whether the financial report is free from evidence supporting compliance with the accounting and associated record keeping requirements material misstatement. for fundraising appeal activities pursuant to the Charitable Fundraising Act 1991 and Regulations.

An audit involves performing procedures to obtain audit evidence about the amounts and It should be noted that the accounting records and data relied upon for reporting on fundraising disclosures in the financial report. The procedures selected depend on the auditor’s judgement, appeal activities are not continuously audited and do not necessarily reflect after the event including the assessment of the risks of material misstatement of the financial report, whether due accounting adjustments and the normal year end financial adjustments for such matters as to fraud or error. In making those risk assessments, the auditor considers internal control relevant accruals, prepayments, provisioning and valuations necessary for year end financial report to the entity’s preparation and fair presentation of the financial report in order to design audit preparation. procedures that are appropriate in the circumstances, but not for the purpose of expressing an The performance of our statutory audit included a review of internal controls for the purpose opinion on the effectiveness of the entity’s internal control. of determining the appropriate audit procedures to enable an opinion to be expressed on the An audit also includes evaluating the appropriateness of accounting policies used and the financial report. This review is not a comprehensive review of all those systems or of the system reasonableness of accounting estimates made by the Directors, as well as evaluating the overall taken as a whole and is not designed to uncover all weaknesses in those systems. presentation of the financial report. The audit opinion expressed in this report pursuant to the Charitable Fundraising Act 1991 has We believe that the audit evidence we have obtained is sufficient and appropriate to provide a been formed on the above basis. basis for our audit opinion.

St John (NSW) Annual Report 2013 | 39 INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ST JOHN AMBULANCE AUSTRALIA (NSW) (CONTINUED)

Auditor’s opinion Pursuant to the requirements of Section 24(2) of the Charitable Fundraising Act 1991 we report that, in our opinion:

a) the financial report gives a true and fair view of the financial result of fundraising appeal activities for the financial year ended 31 December 2013; and

b) the financial report has been properly drawn up, and the associated records have been properly kept for the period 1 January 2013 to 31 December 2013, in accordance with the Charitable Fundraising Act 1991 and Regulations; and

c) money received as a result of fundraising appeal activities conducted during the period 1 January 2013 to 31 December 2013 has been properly accounted for and applied in accordance with the Charitable Fundraising Act 1991 and Regulations; and

d) at the date of this report there are reasonable grounds to believe that group will be able to pay its debts as and when they become due and payable.

Stewart Brown Chartered Accountants

S.J. Hutcheon Partner

26 March 2014

Liability limited by a scheme approved under Professional Standards Legislation

St John (NSW) Annual Report 2013 | 40