• Acts of Bishop • Standing Committee Report • Waiapu Board of Diocesan Trustees Report • Waiapu Bishopric Endowment Trust Report • Diocesan Trusts Board Report • Diocesan Statistical Returns • Anglican Care Waiapu Report • Koru Ministry Leader Report • Ministry Educator Report • Waiapu Anglican World Mission Committee • Waiapu Archives Report • The Association of Anglican Women Report • Hereworth School Trust Board Report • The Mission to Seafarers Report • Port of Tauranga Mission to Seafarers Chaplain Report • Waiapu Anglican Cursillo Report • NZ Police Chaplaincy Report • Tauranga Hospital Chaplaincy Service Report • Gisborne Hospital Chaplaincy Report • Hawke’s Bay Fallen Soliders’ Memorial Hospital Chaplaincy Service Report • Rotorua Hospital Chaplaincy Report • Whakatāne Hospital Chaplaincy Report • Carter House Aged Care Facility Chaplaincy Report • Hodgson House Chaplaincy Report • Woodford House Chaplaincy Report • Hereworth Boys’ School Chaplaincy Report • Waiapu House Chaplaincy Report

Financial Reports – Appendix 4

• Anglican Diocese of Waiapu for the year ended 31 December 2019 • Waiapu Board of Diocesan Trustees for the year ended 31 March 2020 • Waiapu Bishopric Endowment Trust for the year ended 31 March 2020 • St Matthews Primary School for the year ended 31 December 2019 • Hereworth School Trust Board for the year ended 31 December 2019 SYNOD ORDER PAPER

of the

Anglican Diocese of Waiapu

First Session of the 64th Synod

2020 Anglican Diocese of Waiapu

Agenda of the 64th Synod - First Ordinary Session held on Saturday 31st October – Sunday 1 November 2020

A service will be held at 9am at St Matthews Church, 200 King Street Hastings including the celebration of the 25th Anniversary of St Matthews Primary School. Synod will be constituted at the Havelock North Function Centre, 30 Te Mata Road, Havelock North and will be in session from 11.15am on Saturday 31st October to 4pm Sunday 1st November 2020. *****************************************

WELCOME & INTRODUCTION

The President, The Right Reverend Andrew Hedge to open the Synod and welcome all members. New members of Synod will be invited to introduce themselves. The President to read the “In Memoriam” list and invite members to pause for a moment of silent reflection.

DECLARATION OF A QUORUM

The Diocesan Registrar to confirm that a quorum is present and the President declare Synod in session.

PROCEDURAL MOTIONS

The President to move items 1-2 on the Order Paper: i. Establishing Hours of Business ii. Procedural Motions.

1. HOURS OF BUSINESS The hours of business of this Synod shall be:-

Saturday 31st October 11.15am to 12.30pm Morning Session of Synod 12.30pm to 1.15pm Lunch to be held at Havelock North Function Centre 1.15pm to 5.30pm Afternoon Session of Synod – including an afternoon tea break 5.30pm to 6pm Drinks 6pm to 7.30pm Dinner 7.30 to 9pm Evening Session of Synod

Sunday 1st November 9am to 9.30am Morning Prayer 9.30am to 12.30pm Morning Session of Synod (including morning tea) 12.30pm Lunch 1.15pm to 4pm Afternoon Session of Synod

Page 2 - Order Paper - Appendix 1 Except that when in the opinion of the President the discussion on any particular item on the Order Paper is almost completed, an extension of time may be allowed for its completion, provided that the sitting finish not later than half an hour after the stated time. Unfinished business will be referred to the Standing Committee.

2. SYNOD ARRANGEMENTS a) That the Minutes of the proceedings of the Second Session of the 63rd Synod as printed in the 2019 Year Book on pages 10-21 be taken as read and confirmed in accordance with Diocesan Standing Order 8(d).

b) That the following persons be granted a seat in this Synod with the right to speak: Archbishop Phillip Richardson Archbishop Don Tamihere Bishop Ngarahu Katene Archbishop Sir David Moxon Mrs Raewyn Hedge Mr Keith Fischer Mr Paul Leighton Mr James Stewart Mr Paul Gilberd Mr Michael Morgan (WBDT Chairperson)

c) That the following Officers be appointed for the Second Session of the 64th Synod of this Diocese: Committee Chairperson Miss Alison Thomson Committee Deputy Chairperson The Rev’d Jo Crosse Timekeeper The Rev’d Sue Genner Minutes Secretary TBA

3. GREETINGS The President to announce greetings from:-

4. APOLOGIES Clergy: The Rev’d Sybil Gibson Parish of Central Hawkes Bay

Laity: Ms Mandy Hoggart Parish of Mount Maunganui (Alternate Rep: Mr John Lindup) Mrs Meg Dawson Parish of Westshore (Alternate Rep: Mrs Jenny Hendery)

The President to move: That the apologies be accepted.

5. PRESIDENTIAL ADDRESS

Appendix 1 - Order Paper - Page 3 6. ELECTION OF MEMBERS TO STANDING COMMITTEE The President to direct the election of:- 5 Clergy Members 5 Lay Members To represent the Synod on the Standing Committee for a two year term.

The names of those nominated by the Regional Conferences for election to Standing Committee were as follows:-

Clergy: The Rev’d Linda King Bay of Plenty The Rev’d Paul Williamson Bay of Plenty The Rev’d Sue Beverly Bay of Plenty The Rev’d Bronwyn Marchant Eastland The Rev’d Ian Render Hawke’s Bay The Rev’d John Matthews Hawke’s Bay The Rev’d Jo Crosse Hawke’s Bay

Lay: Elaine Woods Bay of Plenty Paul White Eastland Alison Thomson Hawke’s Bay Lauren Hibberd Hawke’s Bay

7. INTRODUCTION OF BILL The President to declare the following Bill to be read for the first time:

1) A Bill intituled “A Bill to Amend Canon 1 of Parishes”

Moved by: Ms Lauren Hibberd Seconded by: Rev’d Alister Hendery Email: [email protected] email: [email protected]

8. REPORTS ON ACTIONS TAKEN PURSUANT TO 2019 SYNOD RESOLUTIONS

9. CLIMATE CHANGE Standing Committee have drafted a Terms of Reference to Call for expressions of interest to assist them to provide a strategy and associated educative resourcing for local and regional responses to climate change. They are seeking a person to compile a report that provides a current picture of:

1. The various innovations and projects currently being implemented in response to climate change throughout the Diocese, including administration, social services, schools and community facing ministries. NOTE: The aim is not to compare the relative worth or extent of projects but simply to gain an informed overview 2. Ideas collated from across the Diocese to discern one or two urgent issues that could become urgent priority action areas. NOTE: Groups will be asked about local climate or environment issues irrespective of whether they are currently involved or not, or whether they will be soon.

Page 4 - Order Paper - Appendix 1 3. Case Studies of a small selection of current projects to be developed on behalf of those who wish to share to encourage other parishes and diocesan bodies.

This report will be used to develop and promote a Diocese-wide strategy to educate and resource responses to climate change going forward in 2021.

SPECIFICATIONS FOR PROJECT Timelines A report (as specified above) will be completed in time for submission and discussion at the first Standing Committee of 2021.

Support and Resources The writer of the report will be supported to attend regional meetings, Synod and Standing Committee meetings where time will be allocated on the agenda for discussion and sharing of ideas on climate change responses and future planning. Dates and venues of these meetings will be provided.

10. SYNOD MOTIONS

11. USE OF FUNDS FROM THE PROFITS OF GAMBLING Motion: (1) Lucy Laitinen (2) Rev’d Howard Pilgrim

In 2019 the Waiapu Anglican Social Service Trust Board (WASSTB) requested evidence and options regarding the receipt and use of funds from gambling to support the delivery of ACW Social Services. In July 2019, a paper was provided to WASSTB that considered not only the evidence of the social harm gambling has on New Zealand society but also the theological perspective on receiving these funds.

As a result of this information, WASSTB has developed and adopted a position statement. This position statement is focussed on funds from the types of gambling that are the most likely to result in social harm; i.e.funds from gaming machines (“pokies”) that are administered by gaming trusts, funds from casinos, and horse racing. A copy of the position statement is attached to this motion.

WASSTB has mandated the elimination of the use of any funds derived from gaming trusts by December 2020 from all services provided by Anglican Care Waiapu. The decision to remove the proceeds of funds from gaming machines aligns with ACW’s vision of Fulfilled Lives,Connected Communities.

The position statement also mandates ACW to advocate to reduce gambling-related harm and encourage community understanding of the risks of gambling. This motion has been developed to advocate for the extension of the position statement within our Anglican family throughout the Diocese of Waiapu.

Motion I. The Diocese Synod notes the ACW position statement on the use of gambling funds. The position statement states that Anglican Care Waiapu will not apply for, nor benefit from, funds generated from gaming machine trusts, casinos, or horse racing.

II. The Diocesen Synod encourages the adoption of a similar position across all parishes with the long-term goal of eliminating the application for and of use of funds from

Appendix 1 - Order Paper - Page 5 gaming trusts within the Diocese of Waiapu as a sign of our identity and mission as a Christian faith community.

Rationale The question of whether the Diocese should make use of profits from gambling to fund its services raises some important theological issues. These issues concern our identity and mission as a Christian faith community in general and, as part of the Anglican Church in Aotearoa, New Zealand and Polynesia (ACANZP).

The constitution of the ACANZP does not treat our loving service to the wider community as an end in itself but rather locates this within the context of a five-fold mission. Each of the five components of this mission informs our understanding of the others. Regarding the discussion on the use of funds from gambling, the first and fourth mission goals are of particular relevance to our understanding of loving service.

Proclaiming the Good News of God’s Reign. Through both words and deeds, we seek to bear faithful witness to God’s active presence in our world. We have formalized that witness as our first institutional duty. The first question about our use of gaming machine profits to fund our activities should therefore be whether this practice clarifies or obscures our witness to God’s presence and purposes. Whenever we act in God’s name, we must take care to not bear false witness to God’s nature. This is a general consideration that may be clarified in what follows.

Seeking to transform unjust structures of society. When the worldwide Anglican Communion framed these mission goals, we expressed a consensus that service to the vulnerable and needy cannot be separated from the need to confront unjust social, economic and political structures causing much of the misery we try to ameliorate. This is a difficult prophetic task in which our only real power to effect change in a secular society comes from our ethical integrity. The second question about our use of gaming profits is therefore whether this practice undermines our willingness and credibility to confront the evils of the gaming industry, as our constitution implicitly requires.

The question may thus come down to whether we can in good conscience claim that the gaming industry, with its legal requirement to return a proportion of its profits to the communities it drains, can be viewed as such a good-hearted and generous benefactor, or whether it is more akin to the great patrons of imperial Rome whose public displays of generosity were designed to conceal and justify their rapacious exploitation of the lower classes.

While the constitutional context of the ACANZP places our deliberations within the above framework, the answers we derive will come from our wider context as members of the one Church of Jesus Christ. It is he who has sent us into the world as agents of God’s kingdom, and he who has defined the goals and methodology of that mission. Our deliberations regarding gaming profits are therefore inseparable from those of other Christian bodies and must ultimately be informed by our reading of scripture and the gospels in particular. We are ultimately responsible to Jesus for what we say about God’s presence and purpose in our world.

The synoptic gospels tell us that when Jesus first sent his disciples to proclaim God’s reign in Galilee, he gave them very particular instructions regarding their funding. On the one hand, they were to travel with meagre financial resources, so they would be received and supported as prophets validated by Israel’s traditions, dependent on the hospitality and generosity of receiving communities and clearly not supported by nor representing rich patrons or governing authorities. The key to their credibility would lie in their palpable trust in God’s

Page 6 - Order Paper - Appendix 1 support (“Give us today our daily bread”) and the mutually beneficial relationships they would build with those among whom they ministered. The epistles of the apostle Paul likewise reveal how careful he was to be transparent about his financial relationships with those to whom he preached the gospel and the communities of faith he built. Nothing could be allowed to obscure the central financial principle he shared with the earlier apostles, that the Christian movement’s mission was authorised and resourced by God, who uses the generosity of good-hearted people to fund the mission.

One of the enduring motifs sustaining the Church’s loving service of the needy in our society is provided by the parable of the Good Samaritan, who reached across a cultural boundary to meet the needs of a brutalized stranger. A key point of the story is that he gave freely of his own time and resources to do so. Imagine how the impact of this narrative would be changed by a coda revealing that his intervention was partly funded by a share of the takings of the robbers who had committed the assault.

Given common misunderstandings circulating in our secular society about Anglican wealth and funding, we might well decide that is now a missional imperative to rely on the generosity of good-hearted people and to seek funding partnerships only with organisations whose operating principles are consistent with our intention to offer loving service in God’s name. (Pilgrim, 2019)

At any given time, between 0.3% and 1.8% of adults living in the community in New Zealand are likely to be problem gamblers, this is between about 10,000 and 60,000 people. New Zealanders lost $2.334 billion through gambling in the financial year 2016/17, $125 million more than the year before, and the National Gambling Study (NGS) found 75% of the adult population take part in at least one form of gambling annually. Lotto, raffles and lotteries, and Instant Kiwi are the most common forms with Lotto played by over half of adult New Zealanders at least once a year. (Problem Gambling NZ, 2018).

Gambling in New Zealand is regulated by the Gambling Act 2003 The Department of Internal Affairs (DIA) is tasked with monitoring and applying the regulation. DIA consider gambling divided into four classes, which are related to harm, the more harm, the tighter the regulation. The expenditure on gambling can also be divided into four areas with the funds attributed to each area in the 2017/18 year as follows -TAB (15%), Lotteries (24%), Gaming Machines (37%) and Casinos (24%).

Problem gambling refers to gambling with negative consequences and a possible loss of control. For example, people spending over their limit, gambling to win back money lost and feeling stressed about their losses. Gambling has a psychological and physical impact on the gambler. The anticipation of gambling causes raised heart rate, shallow breathing and other nervous system responses. Winning and losing cause even greater responses, which are tied directly into our brain’s reward centres. Machine design and the immersive environments in which they are placed amplifies these even more. Compulsive gambling is recognised as a mental disorder and is characterised by a chronic and progressive failure to resist the impulse to gambling.

When parents have problems with gambling, it is often children who suffer most. Young children can miss out on essentials if a parent has gambled away household money. Gambling can lead to broken homes, damaged relationships, physical and emotional harm, and a higher risk of the children becoming problem gamblers themselves. A single person’s harmful gambling can affect five to ten people, and children are vulnerable when it’s their parent or another close relative. (Ministry of Health. , 2010) Māori were twice, and Pacific people one and a half times more likely to report experiencing these gambling-related harms than people

Appendix 1 - Order Paper - Page 7 identifying as European/other; people living in high deprivation situations were also twice as likely. (Walker, 2012) When considering the harm caused by gambling, Electronic Gaming Machines (EGMs) known as ‘pokies’, cause the most harm. Pokies are licenced to operate in casinos and pubs and clubs (for charitable purposes only) in the community and are identified under the gambling act as class 4 – that which causes the highest level of harm. Pokies give players unrealistic impressions of the odds of winning, confuse people about how much money they have lost, and encourage sustained periods of gambling – often in the hope of recovering losses. Pokies can be played at various betting amounts; when played at high intensity, it is easy to lose $1,500 an hour. There are five times as many pokies in the most deprived areas of New Zealand as the least deprived areas. (Problem Gambling NZ, 2018)

The negative effects of gambling are not confined to problem gambling. Regular nonproblematic gambling can also contribute to a variety of worrying trends. For example, regular gambling can divert parental energy away from family life, thereby reducing input into relationships in such areas as family recreation and care of children. Frequent gambling also correlates highly with other behaviours that pose risks to health, such as heavy alcohol use and smoking.

Licence holders that mainly distribute their net proceeds must currently distribute a minimum of 40% (per cent) of their proceeds for each of their financial year in 2018. In Bay of Plenty, Hawkes Bay and Gisborne for the year 2018/19 there was $135 million spent through 144 gaming machine venues an increase of 1.1% in spending from the prior year (Department of Internal Affairs, 2019). This results in a large pool of funding available for distribution to community organisations and without this many community and sporting organisations would need to find alternative forms of income to support their operations

Most adults in New Zealand play Lotto at least occasionally. However, participation in “non- continuous” gambling like this (i.e. gambling in which participants purchase tickets and must then wait some time for a result) is a relatively low problem gambling risk and is the most unlikely form of gambling to cause harm. (Department of Internal Affairs, 2012) Bookmaking and the advertising of overseas gambling in New Zealand are not authorised under the Act, meaning they are prohibited and illegal. However, there are still means to access offshore gambling, and this will become a growing issue.

Many organisations in the social sector are working towards eliminating the use of funds from gambling within their organisations. The ability to find other sources of income is limited for the community sector, and most organisations have adopted a harm-based approach and still accept lottery funds.

References Department of Internal Affairs. (2012). Problem Gambling in NZ - a Brief Summary. Wellington: DIA.

Department of Internal Affairs. (2019, June 14). Gaming Machine Proceeds (GMP) Data. Retrieved from GMP Dashboard: https://www.dia.govt.nz/diawebsite.nsf/wpg_URL/Resource-material-Information-We- Provide-Gaming-Machine-Proceeds-(GMP)-Data

Ministry of Health. . (2010). Preventing and minimising gambling harm: six-year strategic plan 2010/11–2015/16. Wellington: Ministry of Health.

Pilgrim, H. (2019). WASSTB Gambling Funds Board Paper. Napier: ACW.

Page 8 - Order Paper - Appendix 1 Problem Gambling NZ. (2018). Gambling in NZ. Problem Gambling NZ.

Walker, S. A. (2012). Knowledge, views and experiences of gambling and gambling‐related harms in different ethnic and socio‐economic groups in New Zealand. Australian and New Zealand Journal of Public Health, 36(2), 153-159.

12. MISSION ALIGNED IMPACT INVESTMENT Motion: (1) Rev Jo Crosse (2) Mr Tim Anderson

Noting that in 2018 General Synod Te Hīnota Whānui passed Motion 11 (Mission-Aligned Impact Investment), and having considered the desired outcomes of achieving spiritual, financial, social, and environmental returns:

• this Synod agrees in principle to the adoption of a strategy of mission-aligned investment as part of fulfilling Waiapu’s expression of the five-fold mission of the Church; and

• requests WBDT and WASSTB to actively explore options for including mission-aligned investment opportunities within their Statement of investment policy and objectives (SIPOs) with particular regard to our Tikanga partnerships within the Diocese of Waiapu; and

• requests WBDT and WASSTB to report back to Standing Committee in six months’ time and Synod in 2021 on progress made.

Reference Motion 11 amended Mission Aligned Impact Investment (1) The Rt Rev’d TK Pikaahu (2) The Rt Rev’d E Sanderson

That this General Synod / te Hīnota Whānui 2018: Recognising the significant and unjust challenge poverty poses to people in Aotearoa, New Zealand, and Polynesia, for present and future generations, and

Recognising the critical role of safe, secure, stable, and affordable housing in addressing poverty, and

Recognising the global advancement of impact investment, where money is employed not just to earn an income but also to do good in a manner consistent with one’s mission and values, and

Recognising the Church’s fivefold mission, particularly to respond to human needs by loving service and to seek to transform unjust structures of society, and

Acknowledging the successful implementation of GSTHW 2014 Motion 22 - Fossil Fuel Divestment, with its emphasis on safeguarding the integrity of creation and the sustenance and renewal of the life of the earth, and building on that positive work with a renewed focus on how we employ God’s money and resources to support the people we serve, and their spiritual and physical needs, and

Accepting the responsibilities and duties of the Anglican Church in Aotearoa, New Zealand, and Polynesia as an ethical investor,

Appendix 1 - Order Paper - Page 9 (i) Agrees that it is highly desirable that the funds invested on behalf of the Anglican Church in Aotearoa, New Zealand and Polynesia should be achieving social and environmental returns in addition to financial return

(ii) Requests that consideration be given to proactively investing directly into enterprises that actively align with the fivefold mission of the Church where this can be prudently achieved

(iii) That this Synod/Hīnota commission a small working group to provide advice on mission- aligned investments to deliver spiritual, financial, social, or environmental returns in regions of the three Tikanga that are most in need, and to. a. Advise on how prudential requirements for trustees might be met in giving effect to this motion. b. Support and advise trustees on any perceived or real conflicts that may arise as a result of this motion. c. If considered desirable or necessary, make representations to the Government for legislative change to ensure that this wider understanding of returns has statutory recognition. d. Take such advice legal and otherwise to give effect to this motion. e. And to report back to General Synod / te Hinota Whanui 2020.

Agreed NOTE: Once this motion has been introduced, the President will move Synod into Conference mode, so that this motion can be discussed, supported by presentations from:

Archbishop Sir David Moxon Mr Paul Gilberd (Community Finance) Mr James Stewart (Gemelli Consulting) Anglican Care Waiapu Waiapu Board of Diocesan Trustees

13. OVERSEAS MISSIONS Motion: (1) The Rev’d David van Oeveren (2) Mrs Jane Stone

That Synod set the mission giving target for 2021 at $195,000 (same as previous year). That the Overseas Mission Report be received.

14. WAIAPU BOARD OF DIOCESAN TRUSTEES Motion: (1) Mr John Palairet (2) The Rev’d Paul Williamson

That the report and Financial Statements of the Waiapu Board of Diocesan Trustees for the year ended 31st March 2020 be adopted. (A4 Pages 29-60)

Page 10 - Order Paper - Appendix 1 15. WAIAPU BISHOPRIC ENDOWMENT TRUST Motion: (1) Mr John Palairet (2) The Rev’d Paul Williamson That the report and Financial Statements of the Waiapu Bishopric Endowment Trust for the year ended 31st March 2020 be adopted. (A4 Pages 61-73)

16. DIOCESAN MINUTES AND SCHEDULES Motion: (1) The Rev’d Jo Crosse (2) Mrs Elaine Wood

That the following reports and minutes be tabled: • Minutes of Standing Committee. • Diocesan Property Schedule. • Parish Statistical Returns for the year ending 31st December 2019.

17. DIOCESAN REPORTS Motion: (1) The Rev’d Christine Scott (2) Mrs Gloria Lewis

That the following report presented to this Diocesan Synod be adopted:- Acts of the Bishop (A3 Pages 3-10)

18. DIOCESAN ACCOUNTS AND BUDGET Motion: (1) The Rev’d Paul Williamson (2) Miss Alison Thomson

a) That the draft Financial Statements for the Diocese for the year ending 31st December, 2019 be adopted. (A4 Pages 4-111) b) That the Diocesan Budget for the year ending 31st December 2021, make provision for the following expenditure of $3,816,406 subject to final confirmation and adjustment by the Standing Committee. c) That the Parish Assessment total for the year ending 31st December 2021 be $616,394.

(12) ANGLICAN CARE WAIAPU Motion: (1) Mr John Palairet (2) The Rev’d Jo Crosse

That the report of Anglican Care Waiapu be received.

(13) APPROVAL OF BILL IN DETAIL & PRINCIPLE Synod to move into committee to consider the Bill:

1) A Bill intituled “A Bill to Amend Canon 1 of Parishes”

Appendix 1 - Order Paper - Page 11 19. VARIOUS REPORTS Motion: (1) The Rev’d Alan Burnett (2) Mrs Jocelyn Cerwonka

That the following printed reports be received:

A3 Pages 3-10 Acts of Bishop A3 Pages 11-12 Standing Committee Report A3 Page 13 Waiapu Board of Diocesan Trustees Report A3 Page 14 Waiapu Bishopric Endowment Trust Report A3 Page 15 Diocesan Trusts Board Report A3 Pages 16-17 Diocesan Statistical Returns A3 Pages 18-19 Anglican Care Waiapu Report A3 Pages 20-21 Koru Ministry Leader Report A3 Page 22-23 Ministry Educator Report A3 Page 24 Waiapu Anglican World Mission Committee A3 Page 25 Waiapu Archives Report A3 Page 26 The Association of Anglican Women Report A3 Pages 27-29 Hereworth School Trust Board Report A3 Page 30 The Mission to Seafarers Report A3 Pages 31-32 Port of Tauranga Mission to Seafarers Chaplain Report A3 Page 33 Waiapu Anglican Cursillo Report A3 Page 34 NZ Police Chaplaincy Report A3 Page 35 Tauranga Hospital Chaplaincy Service Report A3 Page 36 Gisborne Hospital Chaplaincy Report Hawke’s Bay Fallen Soliders’ Memorial Hospital A3 Pages 37-38 Chaplaincy Service Report A3 Page 39 Rotorua Hospital Chaplaincy Report A3 Page 40 Whakatāne Hospital Chaplaincy Report A3 Page 41 Carter House Aged Care Facility Chaplaincy Report A3 Page 42 Hodgson House Chaplaincy Report A3 Pages 43-47 Woodford House Chaplaincy Report A3 Page 48 Hereworth Boys’ School Chaplaincy Report A3 Page 49 Waiapu House Chaplaincy Report

The President to move that the reports be accepted.

20. CONFIRMATION OF BILL

1) A Bill intituled “A Bill to Amend Canon 1 of Parishes”

Page 12 - Order Paper - Appendix 1 21. APPOINTMENT OF AUDITORS Motion: (1) Mr Garth Laing (2) The Rev’d David van Oeveren

That for the year ending 31st December 2020, the following audit arrangements to be approved:

Deloitte New Zealand for the Anglican Diocese of Waiapu Deloitte New Zealand for the Waiapu Bishopric Endowment Trust Deloitte New Zealand for the Waiapu Board of Diocesan Trustees Baker Tilly Staples Rodway for the Hereworth School Trust Board PwC New Zealand for St Matthew’s Primary School

22. MINUTES OF SYNOD Motion: (1) The Rev’d Sue Beverly (2) Ms Elaine Wood

That the Minutes of this Synod to be confirmed by Standing Committee.

23. MOTION OF THANKS Motion: (1) The Rev’d Linda King (2) Mr Tim Anderson

That the thanks of Synod be conveyed to:- The Principal, Chaplain and staff of Woodford House School. The President of Synod. The Synod Secretaries. The Diocesan Administration Staff for their part in arranging the affairs of Synod.

Next Year’s Synod will be in the Bay of Plenty at a venue to be determined.

Appendix 1 - Order Paper - Page 13 BILL TO AMEND CANON 1 OF PARISHES

THAT THIS DIOCESAN SYNOD ENACTS AS FOLLOWS:

1. Title: The title of this statute is Canon 1 of Parishes Amendment Statute 2020

2. Purpose: To acknowledge forms that Vestry meetings and Special meetings may take and the way that Vestry decisions may be made.

3. Amendment: The Canon 1 of Parishes is amended as follows:

Insert:

7.2.1 The regular meetings of the Vestry required by Canon 1/7.2, including any Special Meetings, may be held either: (a) by a number of the vestry members who constitute a quorum, being assembled together at the place, date and time appointed for the meeting; or

(b) by means of audio, or audio and visual, communication by which all vestry members participating in person or electronically and constituting a quorum can simultaneously hear each other throughout the meeting.

7.4 Notwithstanding Canon 1/7.3, decisions of Vestry may be made: (a) at a duly convened meeting with an appropriate quorum; or

(b) by means of circulation of a resolution in writing to all members of Vestry which is then signed or assented to by the requisite number of those Vestry members required to pass that resolution. The circulation of the resolution and/or assent to the same may be communicated by email.

Where a decision of Vestry is made pursuant to paragraph (b) above, that resolution must be recorded in the minutes of the next Vestry meeting as a decision that has been taken.

4. Effect: This statue takes effect from the date it is passed by the Diocesan Synod.

Page 14 - Order Paper - Appendix 1 BUDGET REPORTS

Presented to the 64th Synod First Ordinary Session

2020

Appendix 2 Index Page

Anglican Diocese of Waiapu - Commentary to 2021 Financial Year Budget A2 Pages 3 - 4

Anglican Diocese of Waiapu - Budget for the year ended 31 December 2021 A2 Pages 5 - 6

Page 2 A2 - Budget Reports - Appendix 2 Anglican Diocese of Waiapu Commentary to 2021 Financial Year Budget

Over the past few years, the Diocese of Waiapu has been producing budget surpluses and has built up reserves for times where a budget deficit is anticipated. Due to a much-needed overhaul the 2021 year is a time when we call upon these reserves as we anticipate a deficit budget of $(173,215).

Why are we predicting a deficit? In 2021 we are going to continue investing in supporting parishes with additional services which we commenced rolling out in 2020. This includes support for property issues, additional HR support and focusing on business practices lead by the Diocese. Additional staff have been recruited to oversee changes to IT performance, the ability to deliver better financial information, upgrades to payroll information and will enable the Diocese to be responsive to our changing world.

It is anticipated these new systems will enable the Diocese to recoup this investment in years to come by delivering more efficient reporting and the ability to support more people.

The budget has also been impacted by the downturn in investment returns, and we have taken a very conservative approach in predicting the Diocesan revenue in this area.

The following detail is a breakdown of the budget by divisions.

REVENUE Parish Funded Activities Parish Assessments have increased by 2% on the 2020 budget. The budget for Parish Sustentation is set to increase 1.5% to cover the anticipated increase in Stipend costs included in this year’s budget.

Investment Income Interest rates will remain low for the foreseeable future. With this in mind, we calculate that investment income will remain at similar levels to the 2020 budget.

Ministry Education It is anticipated funding from St John’s for Ministry Education will increase by 1.5% this year. The Diocese will have an opportunity to apply to St John’s College for funding to assist with any projects that have arisen due to COVID 19, and also funding has been made available for further new ministry and education initiatives.

Diocesan Administration Centre The bulk of this revenue is produced by the Diocesan administration, finance and HR teams delivering their services to other entities. There is a slight increase in the 2021 budget compared to the prior year.

EXPENDITURE Diocesan Missions No change from 2020 budget.

Anglican Church in Aotearoa, New Zealand and Polynesia Small increases in this area to account for inflation. These are funds provided to provincial bodies.

Appendix 2 - Budget Reports - A2 Page 3 Ministry Education Training continues to be well supported by St John’s, and this enables our Ministry Educator to deliver the high standard training we have seen in 2020.

Governance / Synod Costs A slight decrease in costs for 2021. Part of which relates to budgeting a lower amount for household removals for Vicar relocations. Also included in the 2021 budget is the Royal Commission legal costs estimated at $22k, although the true ongoing cost of this is still unknown.

Koru Ministry There is no material increase in the budget for 2021 compared to the 2020 budget.

Administration Centre This department sees the biggest increase in budgeted expenditure due to new roles mentioned above. There is also an increase in budgeted expenditure for computer support costs and licenses due to the implementation of the IT project for Shared Services.

Parish Support Sustentation costs are in balance with the anticipated parish support revenue, while a modest increase in ministry costs reflects higher costs to enable the increased workload of the Regional Deans.

New Ordained Placement Fund Additional support will be expensed in 2021 to support ongoing newly ordained clergy.

Tracey O’Shaughnessy Finance Manager

Page 4 A2 - Budget Reports - Appendix 2 ANGLICAN DIOCESE OF WAIAPU Budget for the year ended 31 December 2021

2018 2018 2019 2019 2020 2021 REVISED BUDGET Actual BUDGET Actual BUDGET BUDGET $ $ $ $ $ $

REVENUE

Parish Funding - Assessments - 597,613 590,501 604,308 600,448 604,308 616,394 Parish Funding - Sustentation 1,082,267 1,077,021 1,103,912 1,107,975 1,107,431 1,124,011 Investment Income 221,236 464,619 277,053 593,746 365,707 346,861 Ministry Education - St John's 277,801 277,801 277,801 343,936 346,817 273,868 Administration Centre 1,679,038 1,734,288 1,760,112 1,234,935 1,171,537 1,263,056 Other Revenue - (771) - 22,501 - 19,000

Total Revenue 3,857,955 4,143,460 4,023,186 3,903,541 3,595,800 3,643,191

EXPENDITURE Diocesan Mission 238,000 236,563 238,000 329,463 300,000 300,000 Anglican Church in Aotearoa, New Zealand & Polynesia 65,378 117,378 66,485 69,486 67,615 68,191 Ministry Education 258,834 247,558 265,768 159,962 205,547 195,586 Governance/Synod Costs 120,578 124,557 136,278 159,823 188,362 174,250 Koru Ministry 125,633 118,881 127,525 103,730 145,260 146,639 Administration Centre 1,558,768 1,635,547 1,627,352 1,442,517 1,350,471 1,536,228 Parish Support - Sustentation 1,047,823 1,095,431 1,068,882 1,102,007 1,082,643 1,131,453 Parish Support - Ministry 292,764 281,421 302,278 232,091 217,550 234,059 Parish Support - Property 2,235 Newly Ordained Placement Fund 43,500 50,983 70,612 69,004 19,315 30,000

Total Diocesan Expenditure 3,751,278 3,908,320 3,903,180 3,670,318 3,576,763 3,816,406

Surplus / (Deficit) in General Diocesan Funding 106,677 235,140 120,006 233,223 19,037 (173,215)

Donation to Diocese 1,000,000 Curates funded from Reserves 43,500 59,983 70,612 69,004 19,315 30,000

NET POSITION 150,177 295,123 190,618 1,302,227 38,352 (143,215)

These financials reflect all revenue and expenditure from external sources only.

Appendix 2 - Budget Reports - A2 Page 5 ANGLICAN DIOCESE OF WAIAPU Budget for the year ended 31 December 2021

2018 revised 2018 2019 2019 2020 2021 BUDGET ACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET SUMMARY $ $ $ $ $

Total Revenue 3,857,955 4,143,460 4,023,186 3,903,541 3,595,800 3,643,191 Net increase in Revenue 49% 43% 4% -6% -11% 1%

Diocesan Mission 235,000 235,000 235,000 329,463 300,000 300,000 Regional Mission Allocation 3,000 1,563 3,000 - - - Youth Mission / Koru Ministry 125,633 118,881 127,525 103,730 145,260 146,639 363,633 355,444 365,525 433,193 445,260 446,639

Anglican Church in Aotearoa, New Zealand & Polynesia 65,378 117,378 66,486 69,486 67,615 68,191 Parish Support 1,384,087 1,427,835 1,441,772 1,403,102 1,319,508 1,395,512 Diocesan General Expenditure 120,578 124,557 136,278 159,823 188,362 174,250 Training 258,834 247,558 265,768 159,962 205,547 195,586 Diocesan Administration 1,558,768 1,635,547 1,627,352 1,444,752 1,350,471 1,536,228

3,387,645 3,552,875 3,537,656 3,237,125 3,131,503 3,369,767

TOTAL EXPENDITURE 3,751,278 3,908,320 3,903,180 3,670,317 3,576,763 3,816,406

Net increase in Expenditure 43% 37% 4% -6% -8% 7%

2021 BUDGET - EXPENDITURE ANALYSIS

Decision Making 8% Training 9% Diocesan Mission Youth Mission 13% 7%

Parish Support 63%

Page 6 A2 - Budget Reports - Appendix 2 REPORTS

Presented to the 64th Synod First Ordinary Session

2020

Appendix 3 Index Page

Pages 3-10 Acts of Bishop Pages 11-12 Standing Committee Report Page 13 Waiapu Board of Diocesan Trustees Report Page 14 Waiapu Bishopric Endowment Trust Report Page 15 Diocesan Trusts Board Report Pages 16-17 Diocesan Statistical Returns Pages 18-19 Anglican Care Waiapu Report Pages 20-21 Koru Ministry Leader Report Page 22-23 Ministry Educator Report Page 24 Waiapu Anglican World Mission Committee Page 25 Waiapu Archives Report Page 26 The Association of Anglican Women Report Pages 27-29 Hereworth School Trust Board Report Page 30 The Mission to Seafarers Report Pages 31-32 Port of Tauranga Mission to Seafarers Chaplain Report Page 33 Waiapu Anglican Cursillo Report Page 34 NZ Police Chaplaincy Report Page 35 Tauranga Hospital Chaplaincy Service Report Page 36 Gisborne Hospital Chaplaincy Report Pages 37-38 Hawke’s Bay Fallen Soliders’ Memorial Hospital Chaplaincy Service Report Page 39 Rotorua Hospital Chaplaincy Report Page 40 Whakatāne Hospital Chaplaincy Report Page 41 Carter House Aged Care Facility Chaplaincy Report Page 42 Hodgson House Chaplaincy Report Pages 43-47 Woodford House Chaplaincy Report Page 48 Hereworth Boys’ School Chaplaincy Report Page 49 Waiapu House Chaplaincy Report

Page 2 A3 - Reports - Appendix 3 ACTS OF THE BISHOP 30th August 2019 to 30th September 2020

LICENCE TO THE OFFICE OF VICAR

27 November 2019 The Reverend Sue Beverly Parish of Otumoetai Vol. 2019 Fol. Vicar. No.2 28 November 2019 The Reverend John Matthews Parish of Havelock North Vol. 2019 Fol. Vicar. No.3 10 September 2020 The Reverend Bruce Allport Parish of Rotorua Vol. 2020 Fol. Vicar. No.4

LICENCE TO THE OFFICE OF PRIEST-IN-CHARGE 8 December 2019 The Reverend Bronwyn Marchant Parish of Gisborne 2019 Pr. In Chg. No.5 10 May 2020 The Reverend Patricia (Anne) Chrisp Parish of Rotorua 2020 Pr. In Chg. No.6 10 May 2020 The Reverend Adrienne Bruce Parish of Taradale 2020 Pr.In Chg. No.7

LICENCE TO THE OFFICE OF DEACON ASSISTANT 30 November 2019 The Reverend Philippa Hales Parish of Whakatane 2019 Dea. No.1 30 November 2019 The Reverend Susan Genner Parish of Otumoetai 2019 Dea. No.2

PERMISSION TO OFFICIATE 10 October 2019 The Reverend Stephen Donald Parish of Gisborne 2019 PTO No.2

10 October 2019 The Reverend Sister Jennifer Parish of Holy Trinity, Tauranga 2019 PTO No.3 Fulljames 5 December 2019 The Reverend Peter Beck Parish of Turangi Vol. 2019 PTO No.4 10 March 2020 The Reverend Dorothy King Parish of Central Hawke’s Bay Vol. 2019 PTO No.5 10 March 2020 The Reverend Charles William Vol. 2020 PTO No.6 Bennett 10 March 2020 The Reverend William Chapman Parish of Puketapu & Districts Vol. 2020 PTO No.7 10 March 2020 The Reverend Stephen Donald Parish of Gisborne Vol. 2020 PTO No.8 13 March 2020 The Reverend Captain Jennifer Parish of Tauranga Vol. 2020 PTO No.9 Fulljames 13 March 2020 The Reverend Gaelyn Brake Parish of Rotorua Vol 2020 PTO No 10 13 March 2020 The Reverend David Day Parish of Napier South Vol 2020 PTO No.11 13 March 2020 The Reverend Phil Dymock Parish of Gisborne Vol 2020 PTO No.12 13 March 2020 The Reverend James Greenaway Parish of Whakatane Vol 2020 PTO No.13 13 March 2020 The Reverend Brian Hamilton Parish of Tauranga Vol 2020 PTO No.14 13 March 2020 The Reverend Betty Harvey Parish of Taupo Vol 2020 PTO No.15 13 March 2020 The Reverend Noel Hendery Parish of Westshore Vol 2020 PTO No.16 13 March 2020 The Reverend Alison Morgan Cooperative Parish of Whakatane Vol 2020 PTO No.17 13 March 2020 The Reverend Deborah Garrett Parish of Otumoetai Vol 2020 PTO No.18 13 March 2020 The Reverend Adrienne Malcolmson Parish of Gate Pa Vol 2020 PTO No.19 13 March 2020 The Rt Reverend Bruce Moore Parish of Taupo Vol 2020 PTO No.21 9 June 2020 The Reverend Susan Cooper Parish of West Rotorua Vol 2020 PTO No.22 25 June 2020 The Reverend Geoffrey Crawshaw Parish of Otumoetai Vol 2020 PTO No.23 25 June 2020 The Reverend Isabel Mordecai Parish of Otumoetai Vol 2020 PTO No.24 25 June 2020 The Reverend Robert Hewat Parish of Tauranga Vol 2020 PTO No.25 25 June 2020 The Reverend Gary Husband Parish of Rotorua Vol 2020 PTO No.26 25 June 2020 The Reverend Douglas St George Parish of Te Puke Vol 2020 PTO No.27 25 June 2020 The Reverend Ruth St George Parish of Te Puke Vol 2020 PTO No.28 25 June 2020 The Reverend Ann Dinniss Parish of Havelock North Vol 2020 PTO No.29 1 July 2020 The Reverend Patricia Davidson Co-operative Parish of Waikohu Vol 2020 PTO No.30 1 July 2020 The Reverend Canon Tim Delaney Parish of Southern Hawke’s Bay Vol 2020 PTO No.31 1 July 2020 The Reverend Erice Fairbrother Waiapu Cathedral Parish of St John Vol 2020 PTO No.32 the Evangelist 1 July 2020 The Reverend John Flavell Parish of Central Hawke’s Bay Vol 2020 PTO No.33 1 July 2020 The Reverend Tessa Keene Cooperative Parish of Whakatane Vol 2020 PTO No.34 1 July 2020 The Reverend Bruce White Parish of Gisborne Vol 2020 PTO No.35 1 July 2020 The Reverend Joyce Crawford Parish of Gate Pa Vol 2020 PTO No.36

Appendix 3 - Reports - A3 Page 3 LETTER OF AUTHORITY 10 October 2019 The Reverend Dan Jensen Vol 2019 Fol. L.ofAuth.No.15 12 December 2019 The Reverend Maureen Martin Vol 2019 Fol. L.ofAuth.No.16 17 December 2019 The Reverend Anne Chrisp Vol 2019 Fol. L.ofAuth.No.17 13 March 2020 The Reverend Petra Barber Vol 2020 Fol. L.ofAuth. No.18 13 March 2020 The Reverend Arthur Bruce Vol 2020 Fol. L.ofAuth. No.20 13 March 2020 The Reverend David Speedy Vol 2020 Fol. L.ofAuth. No.23 13 March 2020 The Reverend Emily Tamepo Vol 2020 Fol. L.ofAuth. No.24 13 March 2020 The Reverend Richard Vialoux Vol 2020 Fol. L.ofAuth. No.25 25 June 2020 The Reverend Tim Barker Vol 2020 Fol. L.ofAuth. No.26 22 June 2020 The Reverend Bryan Carey Vol 2020 Fol. L.ofAuth. No.27 22 June 2020 The Reverend Rosemary Carey Vol 2020 Fol. L.ofAuth. No.28 30 June 2020 The Reverend Tim Barker Vol 2020 Fol. L.ofAuth. No.29 30 June 2020 The Reverend Alex Czerwonka Vol 2020 Fol. L.ofAuth. No 30 1 July 2020 The Reverend Jon Williams . Vol 2020 Fol. L.ofAuth. No.31 13 July 2020 The Reverend Stephen Prebble Vol 2020 Fol. L.ofAuth. No.32 2 October 2020 The Reverend Richard Senior Vol 2020 Fol. L.ofAuth. No.33

LAY LICENCES 10 October 2019 Ann Hale Parish of Gate Pa 2019 LayM.No.5 10 October 2019 Wendy Heinstman Parish of West Rotorua 2019 LayM.No.6 18 October 2019 Mihi Reid Parish of Gate Pa 2019 LayM.No.7 18 October 2019 Keith Fischer Parish of Taupo 2019 LayM.No.8 22 October 2019 Helen Heatley Parish of Taupo 2019 LayM.No.10 22 October 2019 Faye Mayo Parish of Gate Pa 2019 LayM.No.11 22 October 2019 Dianne Elliott Parish of Gate Pa 2019 LayM.No.12 1 December 2019 Shirley Hatch Parish of West Rotorua 2019 LayM. No.13 1 December 2019 Heather Riddell Parish of Tauranga 2019 LayM. No.14 20 December 2019 Wayne Ashbrook Parish of Tauranga 2019 LayM. No.15 20 December 2019 Odette Ashbrook Parish of Tauranga 2019 LayM. No.16 24 August 2020 Jennifer Hendery Parish of Westshore 2020 LayM. No.17

TERMINATION OF LICENCES BY RESIGNATION, RETIREMENT OR OTHERWISE

10 October 2019 The Reverend Sister Jennifer Helen Fulljames with a licence as Priest Assistant to the 2019 Term No. 17 Vicars of Holy Trinity, Tauranga has been terminated due to the issuing of the Permission to Officiate 10 October 2019 The Reverend Wendy Showan, with a Permission to Officiate in a Diocese has been 2019 Term No.18 terminated due to the issuing of a Priest Associate to the Parish of Mount Maunganui 10 October 2019 Wendy Heinstman with a licence as Pastoral Carer for parish visiting, anointing of oil for 2019 Term No.19 healing and administer reserved sacrament in homes, hospital or resthomes is terminated due to a new licence for pastoral carer for parish visiting. 18 October 2019 Winsome Hirst with a licence as Pastoral Carer for parish visiting is terminated due to 2019 Term No.20 her resignation 18 October 2019 Ruth Crampton with a licence as Messy Church Team Leader is terminated due to her 2019 Term No. 21 resignation 18 October 2019 Brian Surtees with a licence as Messy Church Team Leader is terminated due to his 2019 Term No. 22 resignation 18 October 2019 Frances Surtees with a licence as Messy Church Team Leader is terminated due to her 2019 Term No. 23 resignation 18 October 2019 The Reverend Ursula Brown with a licence as Priest has been terminated due to her 2019 Term No. 24 moving out of the district. 4 November 2019 The Reverend Peter Jin with a licence as Deacon Assistant in the Parish of Gisborne has 2019 Term No. 25 been terminated due to his resignation. 10 December 2019 Eila Shearer with a licence as Volunteer Chaplaincy Assistant is terminated due to her 2019 Term No. 26 resignation. 10 December 2019 Eila Shearer with a licence as Pastoral Carer for co-ordinating pastoral ministry under 2019 Term No. 27 the direction of the vicar or alternative parish leadership; training a pastoral team; parish visiting, anointing of oil for healing and administer reserved sacrament in homes, hospital or resthomes is terminated due to her resignation. 20 January 2020 The Reverend Dorothy King with a licence of Priest Holding the Office of Priest Associate 2020 Term No. 27 of a Parish has been terminated to be replaced by a Permission to Officiate

Page 4 A3 - Reports - Appendix 3 30 January 2020 The Reverend Jennifer Beale with a Permission to Officiate has been terminated due to 2020 Term No. 28 her resignation 31 December 2019 The Reverend Canon Don Moses with a licence of Minister of the Omokoroa Community 2020 Term No. 29 Church has been terminated, due to his resignation 31 December 2019 The Reverend Lynda Moses with a licence of Deacon Assistant for Omokoroa 2020 Term No. 30 Community Church has been terminated, due to her resignation 1 December 2019 The Reverend Geoff Crimshaw with a licence of Priest-in-Charge has been terminated 2020 Term No.31 due to an appointment of a permanent Vicar 2 March 2020 Robyn Hocking with a licence as Children, Youth or Family Team Leader is terminated 2020 Term No. 32 due to her resignation 2 March 2020 The Reverend Ralph Robertshawe, with a Permission to Officiate has been terminated 2020 Term No. 33 due to his resignation 10 March 2020 The Reverend Charles William Bennett with a Permission to Officiate has been 2020 Term No. 34 terminated due to a renewed Permission to Officiate 10 March 2020 The Reverend William Chapman with a Permission to Officiate has been terminated due 2020 Term No. 35 to a renewed Permission to Officiate 10 March 2020 The Reverend Stephen Donald with a Permission to Officiate has been terminated due 2020 Term No. 36 to a renewed Permission to Officiate 10 March 2020 The Reverend Philip Dymock with a Permission to Officiate has been terminated due to 2020 Term No. 37 a renewed Permission to Officiate 13 March 2020 The Reverend Gaelyn Brake with a Permission to Officiate has been terminated due to a 2020 Term No. 38 renewed Permission to Officiate 13 March 2020 The Reverend David Frank Day with a Permission to Officiate has been terminated due 2020 Term No. 39 to a renewed Permission to Officiate 13 March 2020 The Reverend Phil Dymock with a Permission to Officiate has been terminated due to a 2020 Term No. 40 renewed Permission to Officiate 13 March 2020 The Reverend James Greenaway with a Permission to Officiate has been terminated due 2020 Term No. 41 to a renewed Permission to Officiate 13 March 2020 The Reverend Brian Hamilton with a Permission to Officiate has been terminated due to 2020 Term No.42 a renewed Permission to Officiate 13 March 2020 The Reverend Captain Jennifer Fulljames with a Permission to Officiate has been 2020 Term No.43 terminated due to a renewed Permission to Officiate 13 March 2020 The Reverend Betty Harvey with a Permission to Officiate has been terminated due to a 2020 Term No.44 renewed Permission to Officiate 13 March 2020 The Reverend Noel Hendery with a Permission to Officiate has been terminated due to a 2020 Term No.45 renewed Permission to Officiate 13 March 2020 The Reverend Barbara Hessey with a Permission to Officiate has been terminated due to 2020 Term No. 46 her death 13 March 2020 The Reverend Lenore Briant with a Permission to Officiate has been terminated due to a 2020 Term No.47 renewed Permission to Officiate 13 March 2020 The Reverend Deborah Garrett with a Permission to Officiate has been terminated due 2020 Term No. 48 to a renewed Permission to Officiate 13 March 2020 The Reverend Adrienne Malcolmson with a Permission to Officiate has been terminated 2020 Term No. 49 due to a renewed Permission to Officiate 13 March 2020 The Reverend Roger McNeill with a Permission to Officiate has been terminated due to 2020 Term No.50 a Letter of Authority being issued 13 March 2020 The Right Reverend Bruce Moore with a Permission to Officiate has been terminated 2020 Term No.51 due to a renewed Permission to Officiate 13 March 2020 The Reverend Petra Barber with a Letter of Authority has been terminated due to a 2020 Term No.52 replacement letter being issued 13 March 2020 The Reverend Adrienne Bruce with a Letter of Authority has been terminated due to a 2020 Term No.53 replacement letter being issued 13 March 2020 The Reverend Arthur Bruce with a Letter of Authority has been terminated due to a 2020 Term No.54 replacement letter being issued 13 March 2020 The Reverend Rosemary Carey with a Letter of Authority has been terminated due to a 2020 Term No.55 replacement letter being issued 13 March 2020 The Reverend Bryan Carey with a Letter of Authority has been terminated due to a 2020 Term No.56 replacement letter being issued 13 March 2020 The Reverend David Speedy with a Letter of Authority has been terminated due to a 2020 Term No.57 replacement letter being issued 13 March 2020 The Reverend Emily Tamepo with a Letter of Authority has been terminated due to a 2020 Term No.58 replacement letter being issued 13 March 2020 The Reverend Richard Vialoux with a Letter of Authority has been terminated due to a 2020 Term No.59 replacement letter being issued 13 March 2020 The Reverend Jon Williams with a Letter of Authority has been terminated due to a 2020 Term No.60 replacement letter being issued

Appendix 3 - Reports - A3 Page 5 3 May 2020 The Reverend Tim Barker with a licence of Vicar Parish of Taradale has been terminated 2020 Term No.61 due to his retirement. 10 May 2020 The Reverend Alex Czerwonka with a licence of Vicar Parish of Rotorua has been 2020 Term No. 62 terminated due to his retirement 11 May 2020 The Reverend Andrea Bussell with a Permission to Officiate has been terminated due to 2020 Term No. 63 retirement. 10 June 2020 Ann Watkins with a licence as Pastoral Carer has been terminated due to her 2020 Term No. 64 resignation. 11 June 2020 Peter Bigwood with a licence as Pastoral Carer has been terminated due to his 2020 Term No. 65 resignation 17 June 2020 Marina Dinsdale with a licence as Pastoral Carer has been terminated due to her death 2020 Term No. 66 25 June 2020 The Reverend Peter Beck with a licence a Permission to Officiate has been terminated 2020 Term No. 67 due to a renewed Permission to Officiate. 25 June 2020 The Reverend Isabel Mordecai with a licence of Associate Priest has been terminated 2020 Term No. 68 due to the new licence being issued 25 June 2020 The Reverend Robert Hewat with a Permission to Officiate has been terminated due to a 2020 Term No. 69 renewed Permission to Officiate. 25 June 2020 The Reverend Gary Husband with a Permission to Officiate has been terminated due to 2020 Term No. 70 a renewed Permission to Officiate. 25 June 2020 The Reverend Douglas St George with a Permission to Officiate has been terminated 2020 Term No. 71 due to a renewed Permission to Officiate 25 June 2020 The Reverend Ruth St George with a Permission to Officiate has been terminated due to 2020 Term No. 72 a renewed Permission to Officiate 25 June 2020 The Reverend Ann Dinniss with a Permission to Officiate has been terminated due to a 2020 Term No. 73 renewed Permission to Officiate 1 July 2020 The Reverend Patricia Davidson with a Permission to Officiate has been terminated due 2020 Term No. 74 to a renewed Permission to Officiate 1 July 2020 The Reverend Canon Tim Delany with a Permission to Officiate has been terminated due 2020 Term No. 75 to a renewed Permission to Officiate 1 July 2020 The Reverend Erice Fairbrother with a Permission to Officiate has been terminated due 2020 Term No. 76 to a renewed Permission to Officiate 1 July 2020 The Reverend John Flavell with a Permission to Officiate has been terminated due to a 2020 Term No. 77 renewed Permission to Officiate 1 July 2020 The Reverend Tessa Keene with a Permission to Officiate has been terminated due to a 2020 Term No. 78 renewed Permission to Officiate 1 July 2020 The Reverend Bruce White with a Permission to Officiate has been terminated due to a 2020 Term No. 79 renewed Permission to Officiate 1 July 2020 The Reverend Joyce Crawford with a Permission to Officiate has been terminated due to 2020 Term No. 80 a renewed Permission to Officiate 13 July 2020 Lorraine Wearne with a licence as Messy Church Team Leader has been terminated due 2020 Term No. 81 to not renewing. 13 July 2020 The Reverend Stephen Prebble with a Letter of Authority has been terminated due to a 2020 Term No. 82 replacement Letter of Authority being issued 13 July 2020 Jennifer Hendery with a licence for Leading the Liturgy of the Word has been terminated 2020 Term No. 83 due to a replacement being issued 8 September 2020 The Reverend Isabel Mordecai with a licence Associate Priest to the Parish of Otumoetai 2020 Term No. 84 has been terminated due to her resignation 10 September 2020 The Reverend Bruce Allport with a Licence of Priest-in-Charge of Parish of Riverslea has 2020 Term No.85 been terminated due to his new appointment 17 September 2020 Josephine Goodwin Fletcher with a licence as Reserved Sacrament Distributor and 2020 Term No. 86 Anointer with oil has been terminated, due to her resignation. 20 September 2020 Ann Watkins with a licence as Pastoral Carer has been terminated due to the licence not 2020 Term No. 87 being renewed. 20 September 2020 Jacqueline Wanhill with a licence for Leading the Liturgy of the Word has been 2020 Term No. 88 terminated due to the licence not being renewed. 20 September 2020 Jennifer Liddell with a licence as Pastoral Carer has been terminated due to the licence 2020 Term No. 89 not being renewed. 20 September 2020 Lois Lawless with a licence as Pastoral Carer has been terminated due to the licence 2020 Term No. 90 not being renewed

Page 6 A3 - Reports - Appendix 3 Clergy & Laity who have died during the year Mrs Cherry Dingemans, died 2 November 2019 (Parish of Havelock North Parish) The Reverend Rex Cauldwell, died 17 February 2020 Hazel Dryburgh, died 15 February 2020 The Reverend Barrie Allom, died 29 February 2020 Mrs Marina Dinsdale, Lay Minister died 2 June 2020 (Parish of Hastings) Miss Mary Tait, died 18 July 2020 (Waiapu Cathedral of St John the Evangelist / Parish of Westshore) Mrs Helen Williams, died 8 September 2020 (Waiapu Cathedral of St John the Evangelist) Farlie Nicol, died 5 October 2019 (Parish of Southern Hawke’s Bay) Marion Verhagen, died 6 April 2020 (Parish of Gate Pa) Mr Ron Cooper, died 11 September 2019 (Parish of West Rotorua)

Faculties 25. Gate Pa Parish - To install heat pump into the Vicar’s Office to improve the working environment and provide an energy efficient way of heating the space in winter. The cost of the work is $1,608.69 ex GST and will be paid by a donation from a parishioner. 7 October 2019 26. Gate Pa Parish - To replace the carpet in the church, at the same time as the carpet from the insurance claim for the accidently scorched carpet at a Taize service is replaced. The cost of the work was $1,000 (insurance excess) which will be paid by the parish 7 October 2019

27. Gate Pa Parish - To purchase 2 x new 75” TV screens for the front of the church. A 60” TV screen was stolen in August 2019. The remaining 60” TV screen be moved to the back of the church to replace the current 43” TVs screen. The cost of the work is $8,100 ($7,700 for the TV screens and $400 for installation, new bracket and security measures). This will be paid for by $2,500 from the insurance claim and the rest by koha given by schools for talks offered, fundraising and the surplus in our operations this year. 7 October 2019

28. Mt Maunganui Parish - To upgrade the current lighting throughout St Peter’s Church to dimmable LED lighting to allow for more flexibility during services and other occasions. The cost of the work is estimated at $47,046.42 (excl. GST). This will be paid for by a benefactor and a bequest, specifically tagged for St Peter’s Church from the Estate of Mrs M Jones. 30 October 2019

29. Waiapu Kids, St Matthews – To upgrade the children’s bathroom and nappy areas. The work will include replacing the sinks, the toilets and flooring and relocating the nappy area. The trough area with taps will be installed in the main play area utilising the existing plumbing. The total cost is $35,710.73 excl GST. The Board approved $15,000 in December 2018, with CAPEX approved for the balance of $20,710.73 excl GST. The intention is for the work to commence December 2019.18 November 2019

30. Hereworth School – To place a plaque commemorating the fallen in various conflicts who were Old Boys of Hurworth, Heretaunga and/or Hereworth School in the Chapel of St James. The cost of the work will be paid by Hereworth School. 25 November 2019

31. Parish of Taupo – to erect and place a stained-glass window on the right-hand side of the nave to complement the Story Window on the other wise of St Andrew’s Church. The cost is estimated at $45,000 and will be paid by the donation from Mr Malcolm Flowers. 19 December 2019

Appendix 3 - Reports - A3 Page 7 32. Parish of Edgecumbe-Kawerau – To purchase and erect security cameras (CCTV) to deter the dumping of items/rubbish at Maggie’s Op Shop outside of opening hours. The cost of the work is estimated at $308.97 with installation and a hard drive being donated. This will be paid by funds from Maggie’s Op Shop. 23 January 2020

33. Parish of Whakatane – To refurbish the kitchen and lounge of St George and St John. The lounge and kitchen are the heart of the hospitality of the parish and are used by many community groups. This upgrade will better reflect the ethos of care and reflects the worshipping life. The estimated work is budgeted at $40,000 to be paid out of reserves. The electrical work will be funded through the local Electricity Trust. 23 January 2020

34. Parish of Taupo - To relocate the tapestry from at the front of the nave to the west wall, adjacent to the ramp in St Andrew’s Church. This will ensure that it doesn’t detract from the new stained-glass window that will be installed next to where the tapestry currently is. There is no cost associated with this relocation. 27 January 2020

35. Parish of Rotorua - To place five external security cameras and a central monitor located in the Parish office, to improve the safety and security for staff and frequent users of the church facilities at St Luke’s Rotorua. The estimated cost is $6,637.75 (plus GST) plus some minor additional costs for increased memory storage capacity and external lighting. This will be paid by Parish funds held in reserve for general purposes. 4 March 2020

36. Parish of Mahora – To place St James Church on the open real estate market for an expected sale price of $485,000. The parish ceased worshipping in 2017 and expressed a desire to divest themselves of the building. Discussions with possible purchasers have not eventuated into any offers. St James was deconsecrated on 14 August 2019. 10 March 2020

37. Parish of Waiapu Cathedral of St John the Evangelist – To place a security access control panel and emergency exit button at the front entrance of the Cathedral office. This will improve the security for office staff, choir and others that rent the building and will allow safe access to the building instead of leaving the door open to the public. The cost is $3,900 which is to be paid from the repairs and maintenance account. 10 March 2020

38. Parish of Waiapu Cathedral of St John the Evangelist – To install hand sanitiser dispensers in the entrance ways of the building and choir room and soap and paper towel dispensers in all bathrooms and kitchen to meet the new health and safety requirements under COVID-19. The dispensers will be provided and installed at no cost. The cost of the product will be ongoing but will replace the current product being paid for. 15 May 2020

39. Parish of Riverslea - To remove the burglar alarm system that is no longer functioning from the St Peter’s Church Asset List. There is no cost associated with this. 26 May 2020

40. Parish of Riverslea - To remove the two old organs from St Peter’s Church. One to be transferred to St Martin’s Hall (1120 Willowpark Road North, Hastings) to provide music for those who use the hall. The

Page 8 A3 - Reports - Appendix 3 other to be disposed of accordingly. There is no cost, as parishioners have offered to undertake the removals free of charge. A replacement organ has been gifted from St James Church to St Peter’s Church. 26 May 2020

41. Parish of Riverslea - To accept the gift of the organ from the St James Church. This will enhance the music played at St Peter’s. The present organs are old and not played very often. The new organ will be able to be played every week and the musicians are looking forward to using it. There will be no charge for installing the organ as the parishioners have offered to do this free of charge. 26 May 2020

42. Parish of Waiapu Cathedral of St John the Evangelist – To purchase an easily moveable, quality digital piano will enable greater flexibility in our music and better use of spaces for worship. The cost is estimated at $3,235.00 and will be fully paid by a donation from a parishioner. 17 July 2020

43. Parish of Taradale – to install a video and sound system in the church to replace an older system which will allow livestreaming of services etc., including other gathering areas in the complex. The design has been outlined by the installer, Gavin Stevenson, and the cost is approximately $18,000 to be met from parish funds set aside for this purpose. 4 August 2020

44. Parish of Taupo – to purchase one tv screen, accessories and technology required to link the screens together, one for in the church to be used every week and one for the lounge area for use during meetings and large funerals. The estimated cost is $3,928.25, approved by Vestry on 1 July 2020 to be paid by the Parish. 10 August 2020

45. Parish of Taupo – To purchase a chalice, paten & ciborium with funds gifted from the estate of Olive Parkin as requested by her sons. The estimated price is $4,500.00. This was approved by Vestry on 1 July 2020. 10 August 2020 46. Parish of Gate Pa – To replace the old gas heaters and install heat pumps in the lounge that will both cool the place down in summer and will provide an energy efficient way of heating the space in winter. This will make the church facilities more appealing as a worship and community space for all who use it. The estimated cost of the work is $21,000 incl GST., which will be made up of $5,000 from donations and fundraising and applying for funding from TECT ($10,500) and Legacy ($5,500). This was approved by Vestry on 22 July 2020. 17 August 2020

47. Parish of Tauranga – To erect a 1200x2400 backlit, laser cut logo board, to be hung in the auditorium against the back right hand wall of the stage. This is part of the total rebranding project currently underway. The cost of the work is estimated at $500.00 and will be paid for by General Funds. 10 September 2020

48. Parish of Tauranga – To erect a door frame designed to support the old church doors from the original church in the foyer over an existing entranceway leading to the Mezzanine Floor. In restoring the historical taonga of the church the intention is to make the building more attractive to visitors and tourists who will be received and hosted as part of the mission of the church. The cost of the work is estimated at $2,000 and will be paid for by general funds. Bay Building Compliance noted that the doors are likely to be open, but may be shut (a) if no one is in the mezzanine floor and (b) if they are not locked or egress blocked in any way. This was approved by Vestry on 11 November 2019. 10 September 2020

Appendix 3 - Reports - A3 Page 9 49. Parish of Central Hawke’s Bay – to permanently remove and sell up to 10 of the freestanding pews from St Mary’s to make space for a children’s area and also allow wider gaps between pews for better access and to comply with Level 2 requirements. As these pews are superfluous, the sale proceeds would be put towards the future refurbishment of the St Mary’s Hall lavatories. Vestry approved this on 22 July 2020. 10 September 2020

Page 10 A3 - Reports - Appendix 3 Standing Committee Report September 2019 – September 2020

MEMBERSHIP The Right Reverend Andrew Hedge Miss Alison Thomson The Reverend Tim Barker (Retired April 2020) Mr John Binns The Reverend Paul Williamson Mrs Diane Mara The Reverend Jo Crosse Mrs Elaine Woods The Very Reverend Ian Render The Reverend Isobel Mordecai The Reverend Jenny Chalmers (Vicar General) Ms Lauren Hibberd

Note: Ms Lauren Hibberd replaced Ms Allana Hiha just after Synod in 2019. Rev Tim Barker retired in April 2020 and resigned from Standing Committee at that time, he has not been replaced. Rev Isobel Mordecai, Mr John Binns and Mrs Diane Mara all indicated they wished to step down from their role on Standing Committee at the upcoming Synod.

COVID-19 Who would have thought this time last year we would have had a year like this in 2020? I had made plans to take my sabbatical this year, and to attend the Lambeth Conference in June. I left for Samoa at the end of February, where I was working with the local Ambulance Service. I arrived back in New Zealand just as the country was put into Level 4 lockdown.

The period the country spent in varying levels of lock down meant that Standing Committee as well as all other committees and groups throughout the country needed to meet over the Zoom platform. Standing Committee has held all of its meetings this year via Zoom. There have been advantages to using this platform to meet, it has meant that groups are able to meet more regularly without the need to travel throughout the Diocese.

Standing Committee, along with the Bishop’s Leadership Team, some of the Shared Services Team and others with specialist roles in the Diocese worked with me to formulate a comprehensive set of Guidelines for the Diocese to be able to function under Level 2 and as we moved to Level 1. These Guidelines have been shared with many other relevant groups as well, it was great to have a team of people who could develop this resource.

PARISH FINANCES The Finance Manager continues to attend the finance portion of Standing Committee meetings to talk through parish finances and any financial issues parishes may be facing. This has been very helpful for Standing Committee to monitor the financial effect of the COVID -19 lockdown on parishes.

Standing Committee was pleased to be able to draw on the Sustentation Fund reserves to assist parishes with Stipendiary ministry to cover 50% of the stipends for the three months of April – June. The close monitoring of finances meant the Diocesan Registrar and the Shared Services team were able to ascertain quite quickly that the Diocese as a whole would qualify to receive the Government Subsidy (income needed to be at least 30% down for a one month period compared to the same month last year). This meant that parishes have been relieved of the wages burden for the period from April – June.

PROPERTY As mentioned last year, Standing Committee, in conjunction with the Waiapu Board of Diocesan Trustees (WBDT), were working through the plan to dispose of sites that are no longer needed for worship in the case

Appendix 3 - Reports - A3 Page 11 of St James, Mahora and in the case of St Augustine’s , Napier South due to the Earthquake strengthening issues. St James, Mahora was sold in November 2019 to the Nest Foundation. Standing Committee have continued to work with the Napier South Parish on their property issues. It has been agreed that St Augustine’s Church and Hall will be demolished in early 2021. This will leave a clear site ready for development. Standing Committee are embarking on a high-level feasibility study that will look at possible partnerships with Tairawhiti Hui Amorangi, Anglican Care Waiapu and other agencies with a view to a possible social housing development on the site. The Napier South Parishioners continue to worship from St Luke’s Church in Vigor Brown Street, Napier South.

The population growth in two key areas of the Bay of Plenty have been a focus for Standing Committee over the last two years. The Papamoa East area is spreading towards Te Puke, and in conjunction with Anglican Care Waiapu, the Standing Committee have been exploring the potential for ministry and social services in that area. The other area of exponential growth is the Tauriko West area, where different styles of providing ministry are being considered. Late last year, Standing Committee and the Waiapu Social Services Trust Board visit the areas mentioned above to further discuss and explore the possibilities of Ministry development in those places. The Waiapu Board of Diocesan Trustees is now also involved in the conversation as the land- owning entity of the Diocese.

ROYAL COMMISSION OF ENQUIRY – ABUSE IN CARE The Royal Commission of Enquiry – Abuse in Care will look into how people were treated who lived in State Care Institutions and Faith Based Institutions. The Royal Commission have requested information from every Diocese, Amorangi, School and Care organisation in NZ. The Diocesan Registrar, Diocesan Archivist and I have spent a lot of time gathering the information requested by the Royal Commission.

IT PROJECT The IT project continues with the implementation of the new finance system. The new system is Net Suite, with an automated Accounts Payable system called Approval Plus and a business intelligence tool called Adaptive insights. The rationale for implementing a system like this is to created efficiencies in processing transactions (over 1500 per month for the Diocese alone) and to provide more timely useful information to parishes so they can use it for decision making in a more informed manner.

One of the common requests from parishes is for an intranet to provide a resource centre or hub of information for them to access for all facets of daily parish life. The Shared Services team are currently working on a prototype of an intranet model. This is expected to be rolled out in the new year.

Bishop Andrew Hedge Chair, Standing Committee

Page 12 A3 - Reports - Appendix 3 Waiapu Board of Diocesan Trustees Report

The primary role of the Board is to act as the investment arm of the Anglican Church in the Diocese of Waiapu.

As at 31 March 2020 the Board manages $20 million of investments in the income fund and $72 million of investments in the permanent fund. The Board also manages (on behalf of the diocese) commercial property and cash investments for the Hawke’s Bay Trust.

The Board has declared the following rates of interest for payments on deposits made with the Board for the year ending 31 March 2020:

This year Last year Income Fund 3.25% 3.5% Permanent Fund 4.8c per unit 5.0c per unit

The permanent unit fund value increased from $2.50 in 2019 to $2.36 in 2020.

The Board can report as follows:

• General Property – The Diocese has employed Steve Orme in the role as Property Portfolio Manager to assist the board with its significant property portfolio. One of Steve’s key functions is to support parishes with their canonical responsibility to manage their local property. Steve has been kept busy over the last few months with building inspections and providing condition reports to parishes. Steve is also fulfilling the role of project manager on a number of projects that parishes are involved with.

• The Brazenhead Property – The Board continues with their process of planning to relocate the Diocesan Office to 21 Hastings Street next to the Cathedral. COVID-19 has delayed this project.

• St Matthew’s School Maintenance: The Board as Proprietor of St Matthews Primary School has in conjunction with the Board of Trustees has developed a maintenance plan for the school. Maintenance work is now progressing according to the plan. The board has completed the upgrade of the ‘B Block’ classrooms and is currently working on the drainage and playground project.

Statement of Investment Policy and Objectives (SIPO) - The SIPO documents the trustees’ investment policies, setting out the investment governance and management framework. The SIPO contains the strategic asset allocation including whether the board will make any tactical investment decisions. A table with the asset sectors, the benchmark allocations and the agreed ranges are also included.

The board has recently been working with their investment advisors Forsyth Barr to review this document. Ideally this document should be reviewed every three years or more frequently if there are major changes to the market. The changes occurring due to COVID-19 meant this was a good time to review the document. A copy of the SIPO for both the Permanent and Income funds is available through the Board Secretary – Colleen Kaye.

Michael Morgan Chairman

Appendix 3 - Reports - A3 Page 13 Waiapu Bishopric Endowment Trust Report

The aim of this trust is to support the activity of the Bishop of Waiapu.

This has been a very different 12 months for Bishop Andrew. The end of 2019 saw a business as usual time with lots of travel around the Diocese. This was also a time of preparation for Bishop Andrew to take a sabbatical break in 2020.

Bishop Andrew’s sabbatical began as planned in February 2020, when he travelled Samoa to work with the local Ambulance service over there. Bishop Andrew arrived back in NZ just as the country entered COVID level 4 lockdown.

Bishop Andrew was to have travelled to England to attend the Lambeth Bishop’s conference with around 400 other bishops from around the communion, but this conference has been postponed for a year or two.

The rest of the year has been very quiet with Bishop Andrew focussing on working with Clergy and Parishes in the Diocese, choosing to travel less frequently but to spend longer periods in each of the regions of the Diocese.

Overall, the Bishopric Endowment Trust’s financial situation is stable; the Trustees are pleased to be receiving funding from St John’s Trust Board in support of the educational activities involved in the Bishops role.

Michael Morgan Chairman

Page 14 A3 - Reports - Appendix 3 Diocesan Trusts Board Report (Appointing Body)

MEMBERS The Standing Committee of the Anglican Diocese of Waiapu.

Appointment of Trustees in accordance with Title F Canon I Clause 2.6 of the Canons of the General Synod/Te Hinota Whanui of the Anglican Church in Aotearoa, New Zealand and Polynesia for the period commencing 1st June 2020 and ending 31st July 2021.

Seat Retiring Trustee Seat Appointed Trustee

WAIAPU BOARD OF DIOCESAN TRUSTEES and WAIAPU BISHOPRIC ENDOWMENT TRUST

3. Mr Gordon Webb 3. Mr Gordon Webb 4. Mr Michael Morgan (Chairman) 4. Mr Michael Morgan (Chairman)

WAIAPU ANGLICAN SOCIAL SERVICES TRUST BOARD

3. Ms Christine Scott 3. Ms Christine Scott 4. Mr Geoff Yates 4. The Rev’d Jo Crosse

HEREWORTH SCHOOL TRUST BOARD

5. Mrs Lucy Dobbs 5. Mrs Lucy Dobbs 6. Mr Michael Bate 6. Mr Michael Bate 8. Mrs Sarah Parks 8. Mrs Sarah Parks

ANNUAL DISTRIBUTION RATE

The Diocesan Trusts Board in accordance with Diocesan Canon 17 (Waiapu Board of Diocesan Trustees) confirmed the rates of distribution for Trusts Funds held in the consolidated trusts for the year ending 31 March 2020 as follows:

Permanent Fund 4.8c (per capital unit) Income Fund 3.25%

Colleen Kaye Secretary to the Board

Appendix 3 - Reports - A3 Page 15 Page

- Reports - Appendix 3 16 A3 - Reports Appendix STATISTICAL RETURNS -ANGLICAN DIOCESE OF WAIAPU -YEAR ENDING 31 DECEMBER 2019 •t •t .. .ii � . .,; z � f f f i � •I � � &' ll [ a [ :r .!1, :r > f � a a s � ; � �;; i :r f a s. � a � f i a ! :r li li z :r Ii Ii � !i a a . i a li I :r !I' � a a I i . � i "' z z ;; . . &' ,. 3 � � a a li i i .;· "' a l i � l i � j ,;: i � ll ;i> 3 i . .i! &' • § . • " 1 � � � " . � °;/ .. I ri ! • a i i � f� i � 3" . ,. !' ., ij I!. Parish ay Rep0n � a a • • �. g I ! J i � :; l :; " I � §' - " ,; I> � 1 i :;r :i' " 1 g "' i ,; 3 � 1 � 1 c; c; 3 i 9 I ;· 1 � a f �- aI g a: � [ l: � !:' l 1 � " �. g: � , � � . 'l! " .., ¾ • � "' '% f � i� � ;,_ :;;' .. l � i � •. JI " :! I . .. •. t � • � s ;- ;; a. � § � . ;r c; .i! i .. lC ! ,,.s a. i ; "' )(' i i • t . • "' . 0 ir a. i j � c; m l " �- °:I i "'.,. � . "' �r • - 1! l ' .. 3 /( • 1' [ f . 1 ii a.t °;/ � � i I � a: 3 • ! "'" a: i.a. � c;I t;; "

EAST\.AND East coast 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 G°Gborne 59 • 1 0 1 8 5060 85 82 8 12 5123 85 102 205 158 0 1 7 11 61 1 39 0 1 0 waikohu co-op 26 0 0 0 1 2 1357 28 85 0 0 271 12 35 18 43 0 2 10 0 7 5 1 72 0 1 Waipaoa 320 10 0 0 1 5 1141 0 19 0 60 849 10 43 32 62 0 0 0 0 19 2 17 19 1 0 Wairoa 118 0 0 0 1 8 975 1 UA 0 0 798 45 56 47 .. 0 0 0 4 16 6 3 0 2 0 TOTAL 523 14 1 0 4 23 8533 114 197 8 72 7041 152 236 302 332 0 3 17 15 103 14 60 91 4 1

BAY Of PLENTY Edgecun'be,/Kawerau 21 0 0 0 0 7 753 2 16 0 47 1154 34 29 39 34 0 0 0 3 19 2 12 12 0 0 Gate Pa 176 0 1 0 1 5 4623 4 265 0 0 3204 88 118 151 188 0 2 20 14 38 16 49 14 57 2 MtMaullg.anui 165 1 0 1 2 9 6529 0 127 0 30 5419 212 162 247 251 0 4 28 20 38 16 54 24 3 0 Opotilci Otumoetai 131 • 0 0 0 10 5363 5 81 0 23 4542 76 107 137 147 0 4 36 16 72 22 36 75 11 3,6 Papamoa 35 0 0 0 0 1 1010 5 15 0 15 1010 25 16 25 16 0 1 34 3 12 2 32 24 2 3 Rotorua 326 5 0 0 0 11 6845 10 111 0 40 5405 190 160 261 246 0 5 so 10 90 52 40 159 3 45 Taupo 241 1 0 0 2 14 6463 1 105 3 17 5849 250 221 475 271 0 3 20 5 105 8 15 3 2 6 Taurallg

Over the last year we have made good progress against the objectives of our five-year strategy, which we set in place one and a half years ago. We measure progress based on agreed quantitative and qualitative measures.

Last year we introduced Office 365 and got the whole organisation digitally connected, we established a Child Protection Committee and mandated online child protection training for all Board members, staff, and volunteers, as well as GTG parish management committees. We developed a cultural competency framework, an education practice framework, bought new, safe vehicles, developed an intranet and online policy suite, and put in place a new remuneration strategy, which saw a 4.6% uplift in salaries overall. The Board has also made a commitment to paying the living wage, which will be built into our remuneration framework in 2021.

We have halted the receipt of all funds from gaming machines. This decision was based on the harm gaming causes to communities and our alignment with the world-wide Anglican Communion expression that service to the vulnerable and needy cannot be separated from the need to confront unjust social, economic, and political structures causing much of the misery we are trying to ameliorate.

In late 2019 we completed the sale of our only homebased early education service in Eastern Bay of Plenty and handed Beachaven Family Services over to the Papamoa East Anglican Mission. We continue to explore ways to deepen the relationship between our services and their neighbouring parishes. We have taken on a staff member to assist parishes to find new ways to support and foster loving service within their parishes and communities. We also celebrated some special anniversaries: 20 years for the Pakeke Centre in Waipukurau, 25 years for Heretaunga Seniors in Hastings, and 25 years for the Elske Centre in Dannevirke.

The sudden impact of COVID-19 has further highlighted the inequity and deprivation in our communities. Over the last year we have been developing our thinking around “mission aligned investment”, which seeks to achieve social and environmental outcomes alongside financial returns. We are drawing on well- established theology and working with experts in this field to explore options that align with our mission and the mission of the wider Diocese. We are in the process of developing our own investment strategy, through which we will be able to respond to the current needs of our community.

As signalled last year, we have begun to refresh our board membership. Following an open recruitment process, the Diocesan Trusts Board approved three new candidates. In February, the Rev’d Jo Crosse from the Parish of Southern Hawke’s Bay, Dr Russell Wills from Napier, and Karen (KB) Below, of Ngai Te Rangi and Ngati Whakaue descent (currently residing in Wellington) were appointed to the Board. Each brings with them a wealth of experience and expertise in the social and community sectors, each has a strong alignment to the faith and values of the Anglican church, and each has a deep respect for te ao Māori.

Page 18 A3 - Reports - Appendix 3 At the start of the year we said farewell to long-standing trustee, Geoff Yates. Geoff brought much-valued knowledge of the aged care industry and we acknowledge his contribution with gratitude. We would like to acknowledge the dedication of our wonderful staff and volunteers, and our Board for their support and willingness to explore new horizons. We look forward to the year ahead.

John Palairet, Chair WASSTB Lucy Laitinen, CEO Anglican Care Waiapu

Appendix 3 - Reports - A3 Page 19 Waiapu Koru Ministry Leader

Who would have thought so much could change in such a short time? This Koru Ministry report almost needs a part one and a part two – pre Covid 19 and Koru Ministry in the Covid world!

Messy Church (MC) Messy Church has brought new energy and enthusiasm to many areas in Waiapu. It is based on 5 values: Christ Centred, All Age, Creativity, Hospitality and Celebration.

The highlight for the last 12 months would have to be the Messy Church NZ Conferences. We were so blessed to be able to run one of these in Rotorua in February, and a week later I was involved in running another in Christchurch. We were so fortunate to have our overseas speakers attend, arriving in the country just 5 weeks before lockdown! Dr Dave Gregory from the UK is a scientist, Baptist Pastor and author of Messy Church does Science. His reflections and experiments bringing science and faith together challenged us all to think about sharing Gods love and story in new and enlightening ways. Rev Greg Ross from the Uniting Church in Perth is the MC Regional Coordinator for Western Australia and a key member of the Messy Church Australia Roundtable. Greg enthused us all with his passion for Messy Church, his amazing musical talent and stories of how Messy Church is reaching and changing lives for people who were unchurched or had given up on church. The big message about Messy Church is that it should be ‘intergenerational’, reaching all ages. This is not a church just for ‘children’ but a church community where all can be ministered to.

Five months after the conferences and after our first lockdown I met up with a 85 year old in Waiapu who told me she was ‘still buzzing’ from attending the Messy Church Conference.

Another variation of Messy Church is ‘Messy Vintage’ which takes Messy Church to older people. Rev Ruth Dewdney has been doing this in Te Puke and ran a workshop at the Rotorua Conference on Messy Vintage.

Challenges Covid 19 and Lockdown has taken its toll on Messy Churches, our teams and leaders. I am glad to report that there is a wonderful stubborn determination amongst many of our leaders to keep going as they know the blessings that Messy Church can and does bring.

We are having to adapt and be open to changes and challenges. We have discovered Messy Church in a Bag (delivered or collected), Messy Church at Home (posted or emailed), Messy Church on Zoom and ways to support and encourage each other via email, Facebook, phone and when we can face to face catch ups when Covid allows. Our Messy Church cluster meetings supporting teams and leaders continue either via zoom or face to face, again as we are able.

Things to Celebrate and be thankful for: • A new Messy Church starting soon in Eastland and an enthusiastic team getting ready to go • The Messy Church Conference in Rotorua • The wonderful, enthusiastic Messy Church teams around Waiapu! • The growing realisation that we are part of an amazing International Messy Church family finding new ways of sharing the gospel in our communities • The new life and energy Messy Church brings to our faith communities

Page 20 A3 - Reports - Appendix 3 National Messy Church Team I continue to be one of the members on the National Messy Church Team which meets at least 4 times a year to help resource and support the Messy Churches around New Zealand. Rev Heather Flavell has also joined our team and brings a helpful insight into finding ways to be culturally relevant to who we are in Aotearoa. We are also in regular communication with Messy Church BRF in the UK and are working on strengthening our relationship with MC Australia.

Godly Play In communication with Dean Ian Render and Janine Melville, we are excited to be starting a ‘Godly Play Hub’ at the Waiapu Cathedral. Janine completed the 3 Day Godly Play training last year in Auckland and is running ‘God Space’ on Thursday afternoons at the Cathedral. Anyone in Waiapu interested in learning more about Godly Play and looking at the resources can contact Janine through the Cathedral Office. Godly Play helps children explore their faith through story, wonder and play. It is based on Montessori principles and is an imaginative approach to exploring the Christian faith. Godly Play is also used effectively in rest homes for the elderly.

Leadership Training for Youth – Faith Project It was wonderful to celebrate the presentation of the Bishop of Waiapu Awards to 4 young people from Taradale in September last year after they had completed all modules of The Faith Project (Leadership Training for Youth). Kawerau parish have one young person currently doing the Faith Project and there is interest from another couple of parishes too. We are hopeful more parishes will support young people on this journey. Information and videos are available at https://www.anglicanyouth.org.nz/ and Faith Project manuals and mentor resources are available from me.

The Faith Project which started in Waiapu in 2011 as Leadership Training for Youth is an opportunity to mentor and support young people from 13-18 years of age on their journey of faith.

Top Parish 2020 What a blessing to be able to hold Top Parish just 1 week before lockdown! It was touch and go for a while, but we did it! Special thanks to Tim Anderson who was our Top Parish Coordinator. A great time was had by all. Next year Top Parish may look a bit different as we explore new venues and opportunities.

Safe Here The Safe Here role is still under review, but trainings and updates have continued as able. The most recent training was done in August 2020, with Eastland via Zoom. Online training is also available. Parishes are reminded that all those involved in ministry with children and young people and vulnerable adults need to be Police Checked and complete Safe Here Training.

Jocelyn Czerwonka, Koru Ministry Leader

Appendix 3 - Reports - A3 Page 21 Diocesan Ministry Educator Report

And then, COVID-19… This has been an interesting year and, like everyone I have learned to hold plans lightly. I have valued the opportunity to develop new skills (anyone for Zoom?) and to find new ways to connect with people. During the lockdown I produced a series of slides and videos on Spiritual Practices, shared via the diocesan Facebook page as a means of sustaining community, along with posting our diocesan prayer cycle. The different COVID- 19 levels necessitated a number of changes to the usual training programme.

Clergy and lay training Key priorities are in-service training for clergy who hold a Licence or a Permission to Officiate, and training opportunities for lay people. This year one series of Lay Learning Days was held, in Hawkes Bay and Eastland in person (in March, pre-lockdown), and then offered later via Zoom for people in the Bay of Plenty and anyone else who missed it the first time around. This was on “Mission – What does this mean for us?” (I am happy to offer this as a workshop within parishes.) All lay people are welcome at these events; those with a Lay Ministry Licence are required to attend. Content for these regional days focuses on foundational issues, relevant to any class of licence – and indeed any follower of Christ. Training and resourcing is taken seriously and the renewal process for lay ministry licences involves noting training that has been undertaken (regionally, in the parish, or in other places). In addition to regional days I visit parishes to run seminars and training sessions on a range of topics, or to preach, preside or speak to various groups such as AAW.

For clergy there are usually three events in each region, in addition to the annual clergy conference. Clergy Conference 2019, “Articulating a Theology of Hope,” deepened our engagement with Todd Bolsinger’s book Canoeing the Mountains, and looked at developing the mindset and the tools to live and to lead in the territory we now inhabit: how do we model hopeful community and articulate hope? In-service training in 2020 was a mix of in-person and Zoom events, on the topics ‘Theology in the Public Square’, ‘Leadership: avoiding the Advice Trap’ and (for Vicars/Priests-in-Charge), ‘Stability: what it means for us in an age of change.’

Discernment Process and Formation Programme Waiapu’s Ordination Discernment process is run in common with the dioceses of Auckland and Waikato- Taranaki. Although our usual joint discernment event at Vaughan Park did not happen (COVID-19) we were able to draw on input from two of the Auckland Bishop’s Ministry Advisors in addition to the Waiapu ones for our discernment event. Those discerned with a call to ordained ministry become a ‘candidate in training’: the discernment continues throughout the training until a point may be reached when the person is ready to be ordained. In addition to those who will be ordained (to priesthood and to diaconate) this year there are two candidates in training (one within the diocese and one at St John’s College). Candidates and the recently ordained are trained with Waiapu as part of the formation programme, and also receive mentoring from their local clergy, to whom the diocese is grateful for the work they do in sharing their wisdom and experience.

Page 22 A3 - Reports - Appendix 3 Anglican Studies Programme New students continued to study for the Diploma of Christian Studies (an NZQA–registered qualification) through the Anglican Studies Programme. Waiapu students include lay people, the recently ordained, and ordination candidates in training, and study can be for credit or audit (the latter involves participating in class but not doing the assignments). Residential weekends are held in Taupo, and classes have also been delivered via Zoom. There is also a fully online ‘Flexilearn’ option. This year biblical studies, pastoral care and te reo Maori papers have been offered within Waiapu.

Diocesan Theologian The Diocesan Theologian, the Rev’d Dr Howard Pilgrim continues to be a resource for the Diocese of Waiapu. This year he has continued with a number of projects, including requests for theological comment from Anglican Care Waiapu staff, and a series of online bible studies, using Zoom.

Newsletter and Diocesan Library I have continued to produce a newsletter 3-4 times a year as a means of keeping in touch with people and parishes throughout the diocese. I remain grateful to those who have donated books to the diocesan library, and to those who have recommended books for purchase. I am always happy to bring a selection of books with me, or to send boxes to parishes. One parish requests a box of books each Lent for people to read, and have found this a useful alternative to a Lenten study group.

The Rev’d Deborah Broome

Appendix 3 - Reports - A3 Page 23 Waiapu Anglican World Mission Committee

Mission Giving The target of $195,000 for 2019 was agreed to at Synod 2018. The Anglican Diocese of Waiapu consistently meets 95+% of its target due to the way we collect our pledge, which is a great result we should be very proud of. At Synod 2019 it was decided that the target should remain at $195,000 for 2020 and latest reports show that we are currently running at around 95% of target so far this year, which given Covid-19 conditions is superb! Once again this is a very good result achieved through the generosity of all parishes involved. Thanks are due to the people in the parishes who make this happen.

Mission Motivators in the Diocese, Regions and Parishes Over many years many wonderful people have done much good ministry in the mission realm. My thanks to Hugh McBain for his leadership over the years.

Beyond Synod 2020, I would like to see each Region have 2-3 and each Parish 1-2 Mission Motivators. These people are champions for Mission – Local & Global. This is a model used in other Diocese and works well.

If you would like to be a Regional or Parish Mission Motivator, please contact me.

Overseas Missions – Tikanga Pakeha David van Oeveren and Shelley Vette (AAW Representative) have attended the Zoom Hui and face-to-face meetings which keep us up to date with what Anglican Missions, New Zealand Church Missionary Society and the other New Zealand Dioceses are doing with regard to Overseas Mission.

These meetings are held quarterly providing wide ranging information. The face-to-face tend to focus on skills and training such as Bequest Funding as well as the usual business.

Anglican Church of Papua New Guinea Financial support for ACPNG has continued through the Henry and William Williams Memorial Trust (a private Trust based in the Diocese). Bishop Andrew led a small team during 2019 with the purpose of familiarisation, introduction and assessment of what assistance is needed. It is hoped that post-Covid-19 that visits on a regular basis can continue with a training focus.

Vanuatu Project Anglican Missions has an exciting project in Vanuatu which they are canvassing Dioceses for support. Currently more information is being sought.

The Rev’d David van Oeveren Overseas Mission – Tikanga Pakeha representative

Page 24 A3 - Reports - Appendix 3 Waiapu Archives Report

Our Archives has been a valuable tool for numerous requests this year.

When emails are checked there is always a surprise. The family historian looking for their grandparent’s marriage, or maybe the details of the organiser who built the first church in an area. A parent looking for a lost baptism to enable their child to attend a church school, or in some cases all the details of a specific person for details for a Eulogy. Knowledge of what “glebes” were used for was a fascinating learning curve and realising how many the Diocese still own was eye opening.

The Government Commission reports which have been worked on by Staff in the Diocesan Social Services teams, as well as the Diocese, has been a lengthy procedure and with the COVID lockdown 3, searching files was not an option. This meant the time span given to produce the necessary data was very limited and time consuming, but we were prepared.

Judy Mills was grateful to be able to access the files we have tucked away on Bishop Lesser when she was researching for her book “ A Likely Lad” She even found an old telegram from Buckingham Palace which was exciting!

We have also had a visit from Sue Siddles who with a large team of ladies has been researching Philip Cuthbert Anderson who was the first vicar of All Saints Taradale in 1873. He was successful in organising the building of the first church. They have managed to translate Rev Anderson’s extensive reminiscences which give a very interesting background to life during those times. They have also been able to find more information from the Sydney museum, where he spent some of his later years. This work will be kept in the Taradale library for anyone who may be interested in the early history of Taradale Parish.

An interesting delve into files on St Lukes Organ Rotorua, bought to light just how many of the local musician world were keen to contribute generously to the organ fund, and although the money was available in 1977 the cost became considerably larger before the organ was completed in 1979. Muted in 1973 there were many stepping stones before an agreement of the construction of the organ was accepted by all concerned which caused the organ to be delayed while Napier Cathedral, Hamilton Cathedral and Canterbury university and then St Patricks Cathedral were completed.

Bishop Murray Mills has again been very willing and available to offer his historical knowledge and help over the year and Judy Anderson has been another volunteer who has tirelessly offered her expertise to manage the patching of books, sorting files and boxing.

Again, we urge those Parishes with registers over 50 years of age to deposit them into the Diocese Archives unless they are carefully preserved and have someone to oversee them. A list of those held in such parishes should be sent to the Diocesan Archives.

Please feel free to contact us for any advice. [email protected] or [email protected]

Appendix 3 - Reports - A3 Page 25 The Association of Anglican Women Report

I have pleasure in presenting my Annual Report to Synod 2020. Our current financial membership is: 189 members including 20 lone members. There are 7 Parishes represented, Hawke’s Bay (2), Eastland (2) and Bay of Plenty (3). It was with sadness I heard that 4 of the groups within the Waiapu Diocese had made the prayerful decision to close at the end of our 50 year Jubilee year. However, they were able to take part in the celebration before the final closure. The next AAW Waiapu Diocesan AGM was planned for May 2, 2020. Members received 3 newsletters from me in October 2019, February 2020 and April 2020. The April Newsletter informed members, that the 1 day planned AGM would be postponed, due to the lock down during COVID-19. This meeting took place on September 5 at St Luke’s Havelock North with Zoom and live streaming links.

On September 29-30 I travelled to Wellington to our NZAAW Executive meeting, with 2 other members of the Waiapu Diocesan Executive Committee. It included the AGM, Parade of Banners and Commissioning Service. It included a sermon on 50 years of the Association of Anglican Women in New Zealand during Even song. A NZAAW was held on March 14 in Christchurch where I was elected Vice President. A further meeting was held on August 29-30. Zoom Executive meetings were held in November, 2019, February, 2020 and July, 2020. I was unable to take part in the latter (although I sent a written report) due to a family funeral. I was also unable to take part in the Zoom Regional Conference (prior to Synod), for the same reason. Synod will be held this year on October 31–November 1, 2020 in Havelock North.

Our Waiapu 50 year celebration was held at the Cathedral on November 17-18, 2019. The weekend’s activities were organised by our Chaplain Rev Dorothy Brooker and Elizabeth Crawley, a past Provincial President. The proceeds from the raffles went towards our 50 year AAW Ambae project for the girl’s dormitory at St Patrick’s Boarding School.

I would like to thank my Waiapu AAW Diocesan Committee for their continued love and support.

Cynthia Prince Waiapu AAW Diocesan President

Page 26 A3 - Reports - Appendix 3 Hereworth School Trust Board Chairman’s Report For the year ended 30 June 2020

The Headmaster is now in his second year and as a Board we have been pleased with the way the year has developed and how effectively the Headmaster has integrated into the life of Hereworth School. It is recognised that in schools generally, between the announcement of a resignation and the settling in of the next leader, up to two years of momentum can be lost. A Headmaster requires at least an annual cycle of calendar events to gain a sense of how the School operates.

As a Board we can state emphatically that the stabilising influence brought by Mr and Mrs Barman is a celebration. Their experience, hard work, approachable manner and across the board interest in all matters Hereworth is appreciated.

The boys continue to be provided a balanced programme of intellectual pursuit, cultural endeavours with music and performing arts, a robust sporting programme and our spiritual offering that includes regular Chapel worship and classroom teaching and discussion.

The School is fully committed to our vision, mission and values. They are centred on our christian beliefs. We aspire to be a respectful, caring, and inclusive community thriving on the input and commitment of staff, grandparents, parents, Old Boys and friends of the School. What the Hereworth Parents’ Association and Old Boys have achieved during the year is appreciated.

The boys pick up on community, giving generously and life being about others. Our Motto Non Nobis Solum (“Not for ourselves alone”) must remain central to our behaviour as a community.

The boys have achieved well in their studies, they have achieved excellent sporting results in their teams, e.g. the outstanding result in the NZ cricket competition and also as individuals with for example the skiing results. The musical production, The Wizard of Oz, was a delight and quite remarkable and the Choir continues to be a treat. As a group of students the boys certainly “punch above their weight” in so many areas.

Roll The Headmaster, ably assisted by staff, has maintained good enrolment numbers. Much team work goes into presenting the School as a special place to prospective families. Currently enrolments remain stable with 203 boys and 42 boarders. The continued healthy boarding numbers is also pleasing as boarding is a defining feature of our culture. Some enrolment uncertainty presented with the financial reality of Covid-19 but we have worked closely with families to assist any challenging situations.

Appendix 3 - Reports - A3 Page 27 Staff Once again the School has experienced very little staff turnover in the last twelve months. This has a stabilising influence on the staff and, of course, also for the boys and their families.

Mrs Deb Richardson, Deputy Headmaster, departed at the end of Term One to take up a Principal’s role in Akaroa on Banks Peninsula. Given her vast experience and the success of her contribution at Hereworth, this was a well- earned promotion and an opportunity to rejoin family in the South Island.

Governance Bishop Andrew departed from the Board, effective the end of 2019 as in 2020 he will be taking sabbatical and traveling to attend the Lambeth Bishops’ Conference in England with his wife Raewyn in the middle of the year. This is more of an au revoir as Bishop Andrew looks forward to continuing to be involved in the life of the School and supporting key Hereworth events in the future.

Bishop Andrew has been replaced by the Vicar of St Lukes, Havelock North, John Matthews. John has already made a positive contribution to the Board and is a welcome new member.

The Board continues to give generously of their time and talent. They are all volunteers and literally hours of work go into governing the School.

Strategic Plan The Headmaster was able to use his experience and vision for Hereworth to work closely with the Board to establish a new Strategic Plan which will take us through to 2022. Non governance strategy information will be released mid 2020 as an abridged version on our website.

Certainly the adoption of a recognised learning framework, one underpinned by years of university research, is an area of school life which is vital to our future. Hereworth must be known locally for many things and its curriculum, the way it is taught and its assessment, should by definition of a school, be at the forefront of reputation and practice. The School is currently working with Harvard University to achieve this end.

Hereworth is also working with Melbourne University on a Wellbeing programme which is also underpinned with research credibility. This is reasonably advanced at this stage and the School is excited with where these University programmmes will take us.

Page 28 A3 - Reports - Appendix 3 Last year we determined as a Board to refurbish the Wiremu Hall to become a dedicated Performing Arts Centre as a result of a generous benefaction by Anna Stuck. This will be completed in September 2020. As stated last year the Board has also decided to fundraise for a soft-shell Multi Sport Facility. This is to be located adjacent to the existing tennis courts, swimming pool and cricket oval. The Board has determined that the Multi Sport Facility will not proceed without the full amount raised through our community. The provision of such a facility will serve the boys of Hereworth with a dedicated gymnasium which will be a first in our almost 100 year history.

Both projects cost a total of $3.3million and to date we have raised $2 million. Liaising with the School community as we raise funds for these projects has done much to cement our important relationship base in the School.

As we move closer to our Centenary in 2027 the work to be done begins to mount. The School has contracted the services of local historian Michael Fowler to write the history book and already we have captured the memories of some key Old Boys to tell their stories before too much time passes.

It is pleasing to celebrate that the School is in very good heart and that the future provision of an excellent education for the boys is very positive.

Mr Jonathan Hensman Chairman Hereworth School Trust Board

Appendix 3 - Reports - A3 Page 29 The Mission to Seafarers Report

The Hawkes Bay Seafarers Welfare Society, which operates a centre near the entrance to the Port of Napier, is an interdenominational venture supported by The Mission to Seafarers (Anglican), Apostleship of the Sea (Roman Catholic) and the Sailors’ Society (with no denominational connections). The centre is manned by a team of volunteers from various congregations. The centre provides refreshments, recreational facilities, a currency exchange service and a shop selling mainly confectionary, soft drinks and souvenirs. The Port of Napier provides free wifi and telephone services to the centre.

Background “Founded in 1856, today’s Mission to Seafarers offers emergency assistance, practical support, and a friendly welcome to crews in 260 ports around the world. Whether caring for victims of piracy or providing a lifeline to those abandoned in foreign ports, we are there for the globe’s 1.5 million merchant seafarers of all ranks, nationalities and beliefs.”

Centre Visitors From July 2014 to June 2015 there were 3198 visitors to the centre From July 2015 to June 2016 there were 1921 visitors From July 2016 to June 2017 there were 1585 visitors From July 2017 to June 2018 there were 1931 visitors From July 2018 to June 2019 there were 1415 visitors

The 2020 year was affected by Covid-19, because the centre has been closed since mid-March. Very strict requirements are in place re shore leave, and the risk to our volunteers, mostly older, is also a consideration. At the time of writing, a meeting is being planned to consider vatious options.

Ship Visits Three ship visitors are sponsored by the Apostleship of the Sea, although visits have also been suspended. They are soon to be resumed because of obligations under maritime law, but the visits will be only to the bottom of the gangway.

Other support The Rotary Club of Ahuriri Sunrise and All Saints parish Taradale organise Christmas parcels and gifts for seafarers on ships in port on that day. Some members of local parishes knit items such as beanies for seafarers, and the St Andrew’s parish, Westshore, Opportunity Shop is a regular sponsor. A number of un- named individuals have contributed generously in recent years.

Keith James Secretary of the Society

Page 30 A3 - Reports - Appendix 3 Port of Tauranga Mission to Seafarers Chaplain Report

The United Seafarers Mission, based inside the port gates on Hull Street at the Mount provides a home away from home for seafarers from many different countries.

The United Seafarers Mission was formed by three founding Mission services, the Apostleship of the Sea (Catholic) the Galilee Mission and the Mission to Seafarers (Anglican). While these are the three founding missions the Baptist Church is also a major supporter of the USM, as is the Seaman’s Society, our own local Anglican Parishes.

While the Mission is based inside the port security gates we are not well supported by the port. The premises we occupy belongs to the port and they charge us rental for its use, a sum of around $2,500 a month, which we have to fund through shop sales, money exchange and fundraising. The Mission provides a safe place “Off Ship” where seafarers can relax, use the Mission’s WiFi free of charge and computers to contact home and talk to their families, buy simple necessities, have coffee or tea, play pool or table tennis and talk to other seafarers and our volunteers. We also provide free transport to the local shopping mall.

The Mission also provides Chaplaincy services on board ships through our Chaplain’s and ship visitors.

The before Covid, the Mission was getting between 1200 and 1500 seafarers through the doors each month and due to the size of our port was amongst the highest usage of Missionary services in the country.

All this stopped with Covid and the lockdowns, with seafarers banned from leaving their ships due to the fear of spreading Covid into New Zealand.

Until recently the seafarers had to be at sea for 14 days Covid symptom free, this was then extended to 28 days, before being allowed off ship. This was twice as long as the government were requiring people coming into the border by air. This has now been stopped completely by the government and the ports. So currently seafarers are not allowed off their ships.

During lockdown seafarers have been forced to extend their existing contract conditions with the shipping companies they work for. So in many cases seafarers are working more than 6 months over their normal ship time with little or no time off ship.

Most of the ships that visit the port do not have WiFi access when in foreign ports, so many seafarers have no access to talk to their families for months at a time without visiting a mission. In Tauranga the port do not provide any port wide WiFi access (free or otherwise) for ships, so as part of our mission, throughout lockdown, we have been providing 2 degrees Sim cards for “Hotspotting” with 6 months unlimited data access to ships as they arrive if they request it. While this cost us around $85 for each pack it is our way of helping seafarer’s mental health by being able to contact family without getting off the ship.

The majority of MTS volunteers is getting older, a demographic common to the Anglican church, and we are constantly short of people prepared to give some time, shifts are usually 3 or 4 hours in duration, to replace those who feel they can’t continue to volunteer through illness or age.

Appendix 3 - Reports - A3 Page 31 So if you feel you could spare some time to volunteer or you feel you would like to become a ship visitor you could talk to me in the first instance.

Our role is to provide a friendly face and a welcome smile, not to convert.

Hopefully when the Covid Epidemic is over things will get back to a more normal, and seafarers will once again come into the Mission on the wharf in Tauranga for rest and recreation.

Clark Houltram

Page 32 A3 - Reports - Appendix 3 Waiapu Anglican Cursillo Report

Cursillo equips Christians to face the challenge of what it means to be disciples in a world that today is often opposed to Christianity and its message, Know God, Grow in God, Go in God

The Cursillo Discipleship Programme has been in Waiapu since 2011 and since then our focus hasn’t changed. Our focus remains, ‘changing our environments for Christ’. Cursillo is encouraging and uplifting and we have fun together but still we are serious and passionate about our faith.

Anglican Cursillo belongs to a worldwide movement which strengthens and encourages us as disciples of Christ. A lay-led movement, Cursillo offers us ways to live as Christians in our day-to-day situations. We are equipped to become Christian leaders in God’s world, helping us to engage more deeply in the ministry and mission of the church.

Waiapu Anglican Cursillo is steered by an, at present, six person Secretariat, reporting bi-annually to the New Zealand Anglican Cursillo Council, our enabling body led by Bishop Peter Carrell.

Three day weekends are planned to be held every year in either Hawkes Bay or Bay of Plenty. Here pilgrims (that’s you) are raised up to become Cursillistas or disciples. Leadership and team work are encouraged. Following a Three Day Cursillo there are opportunities to meet regularly with fellow disciples for mutual support, spiritual accountability, fellowship and encouragement. Others who may be curious about our new- found enthusiasm are welcome to come to these events.

Waiapu Cursillo has built up a roll of 141 Cursillistas since 2011. We have found that covid 19 has diminished the Cursillo groups meeting across the Diocese. There is one active group in the Bay of Plenty and three groups in Hawkes Bay that meet regularly (or semi regularly due to the covid level) focusing on the 3 pillars of Cursillo, Knowing God (Piety) Growing in God (Study) Going in God (Action).

What is happening in 2020? A Three Day Cursillo was planned to be held at Papamoa in Bay of Plenty. Due to covid 19 and subsequent lack of pilgrims, this course had to be cancelled.

However, we have met as a whole group of Cursillistas in Hawkes Bay twice, with another planned get together in November and smaller groups continue to meet on a regular basis, even via zoom. The Cursillistas in Bay of Plenty are diminishing, with one small group meeting periodically.

In 2021, we pray, there will be regular events throughout the year. These events are an open invitation to anyone to attend. If you haven’t yet encountered this discipleship programme, we encourage you to consider how it might benefit you or your parishioners in making a difference for Christ.

Jennifer Whyman Revd Sybil Gibson Diocesan Diocesan Lay Director Spiritual Advisor

Appendix 3 - Reports - A3 Page 33 NZ Police Chaplaincy Report

This past year has been taxing and stressful for those serving in the NZ Police. There have been many changes in personnel and distribution of resources in Tauranga, Te Puke, Katikati and District Headquarters in Rotorua.

At the end of January 2020 I finished my contract as National Co-ordinating Chaplain working out of Police National Headquarters in Wellington. I had been in the role for 5 years.

Covid-19 management and the duties associated with this have proved to be time consuming and emotionally hard on all staff, not only those who have been involved in this area of policing, and the impact on home life has been difficult to ignore. Added to this , there has continued to be an increase in injuries sustained in the course of duty coupled with the awareness of the increase in arms presented by more offenders. The shooting to death of Matthew Hunt when he was unarmed and on duty was felt throughout the police force.

Covid-19 also caused the cancellation of several annual Civic Services (Anzac Day, Police Remembrance Day services and other formal events). This was disappointing but unavoidable.

However, the usual ministry of pastoral care, baptisms, weddings and funerals continues and I am constantly reminded of the trust and confidence awarded to NZ Police Chaplains as they minister around the country. As always it is really heart warming to be part of the very close ‘family’ that is ‘police’.

FENZ: I have retained my position as FENZ Chaplain for Region 2 and I really value this. FENZ personnel have, like members of the NZ Police been affected by Covid-19 and have had the way in which they work changed, in some cases radically, in order to accommodate the safety measures required to cope with the virus. Road crashes have continued to have a significant impact on the work they have received calls to attend. Calls to assist medically have also been prevalent and, like the police and ambulance personnel, violence towards the crews is increasing. It is very humbling to be part of this ministry – although it has become a challenge to make station visits with lockdown in place.

Wendy Showan August 2020

Page 34 A3 - Reports - Appendix 3 Tauranga Hospital Chaplaincy Service Report

I am pleased to present my second report to Synod on the Tauranga Hospital Chaplaincy Service. As with many of the parishes it has been an interesting year for the Chaplaincy Service particularly during the Covid- 19 Pandemic.

My colleague and I continued to work through this time albeit at reduced hours owing to being unable to work in the same office and having a hospital at 50% capacity. We were very blessed that our hospital continued to recognise that chaplaincy was an essential service and although our visits to patients were limited we were able to support staff in a greater measure. We have had to learn new ways of connecting with patients and staff and are now recording services and short devotions on a regular basis.

Prior to lockdown we continued to hold a service in the chapel every Sunday greatly supported by the local churches who assist with collecting patients, sitting with them, and taking them back to their rooms after service. We intend to recommence with services in Spring. We have been able to continue to provide bedside communion and sacramental services as required.

Last Christmas the Chaplaincy Department, together with members from the community, enjoyed an evening of carolling with patients. There were around 40 people in attendance. We also continued the ward decorating competition which promoted a friendly rivalry around the hospital staff and enables the chaplaincy to ensure the spirit of Christmas is kept alive and well.

There are two paid ecumenical chaplains (Shelley Gilmore and Matiu Best) and one part time Roman Catholic Chaplain, Leanne Brooks. We also have a lot of support from our volunteer chaplaincy assistants. The numbers reduced somewhat after the pandemic however we are training another cohort at present. There is a wonderful cross-section of ages, ethnicities and denominations amongst the team, which ensures our team meetings are meaningful and diverse.

We have made many patient, family, and staff visits; had numerous opportunities to pray individually with patients and staff along with the privilege of providing sacraments and chapel services.

The Inter-church Council for Hospital Chaplaincy (ICHC), based in Wellington administers and manages hospital chaplaincy on behalf of the member churches in a contractual relationship with the Ministry of Health and is the employing body for ecumenical chaplains. They have worked diligently on providing a better reporting system to meet our obligations with the Ministry of Health, enabling us to give more detailed reporting around the efficacy of chaplaincy in healthcare.

Local clergy also support their parishioners and the team continue to be supported by our Local Support Group chaired by the Reverend Doctor John Douglas. We happily receive referrals from Parish teams for parishioners in hospital, meet with church visitors/ministers when visiting in the hospital, and speak or preach locally to spread the word about hospital chaplaincy.

We would like to thank Bishop Andrew Hedge (Waiapu Diocese) and Bishop Pīhopa Ngarahu Katene (Te Hui Amorangi o te Manawa o te Wheke) for their ongoing financial and spiritual support for God’s work through chaplaincy in Tauranga.

God bless you all

Reverend Matiu Best Ecumenical Chaplain Tauranga Hospital

Appendix 3 - Reports - A3 Page 35 Gisborne Hospital Chaplaincy Service Report

Morris Adair (Maternity Hospital) Demolition Monday 2 March 2020 ended the era of the Morris Adair (Maternity Hospital). Seismic evaluation of buildings identified the Morris Adair building not safe for use. In 1969 the building opened with a 60-bed Maternity Unit with nurses’ accommodation on the top two floors. This building was the first for patients, on the Ormond Road site for the new Gisborne Hospital which opened in 1985.

The Morris Adair building had a variety of uses – the nurses accommodation became an aged care facility for many elderly, many people developed their careers within its walls, loved ones passed away here, and a number of hospital chaplains and chaplaincy assistants visited to provide pastoral and spiritual care. In 2013, the Hospital rooms were turned into offices and the building used as a community health hub. A commemoration ceremony and service was held 2nd March attended by the public, past and present staff, occupants, mums and dads. After the demolition, the placing of a memorial plaque and prayers is proposed near the site.

COVID-19 Lockdown During COVID lockdown, Gisborne Hospital Chaplains were an essential service with the lead chaplain fulfilling onsite duties and ‘phone a chaplain’ was available to patients and staff. Technology became the ‘new norm’ for whanau/family members to attend karakia/services with loved ones in hospital, giving families a feeling of closeness, togetherness, strength, and comfort. A post Covid thanksgiving service has been requested for staff.

Chaplaincy The chaplaincy service is grateful for the ongoing help of hospital staff who volunteer to spiritually cleanse and bless hospital areas after hours and when needed. After ten months without a locum chaplain, Rev. Canon Winnifred George joined the Gisborne Chaplaincy Service as a .2 Chaplain.

Opportunities for the lead chaplain to share with staff about the spiritual care of self and the hospital environment, along with the provision of Wai Tapu/Holy Water atomizers and prayer cards, has resulted in more Wards and work places being blessed monthly by the chaplain and appreciated by staff and patients.

New lifts - prayers were held to farewell two original hospital lifts after 35yrs of use and to welcome the new lifts - the remaining lift will be replaced in due course.

Reports from patients testifying to their ‘faith being revived and strengthened’ after karakia/prayer resulting in good improvements, is wonderfully encouraging for the patient, family, staff and the chaplain. Praise the Lord for the good things He has done!

The Local Gisborne Chaplaincy Committee (LSP) ceased in 2017, and since then, the Gisborne Chaplaincy Service has needed help from local Church members to form a small Chaplaincy Committee and hopefully this will happen in 2020. Anyone interested, please contact the lead chaplain.

To the Diocese of Waiapu, God’s richest blessings to you all for your ongoing financial commitment and prayers for the Gisborne Hospital chaplaincy service, enabling God’s work through chaplaincy in Gisborne Hospital to continue. Bishop Andrew Hedge and members of the Diocese of Waiapu, on behalf of the Chaplaincy Service, Hauora Tairawhiti, Gisborne Hospital - thank you.

Patsy Ngata-Hills (Lead Chaplain)

Page 36 A3 - Reports - Appendix 3 Hawke’s Bay Fallen Soldiers’ Memorial Hospital Chaplaincy Service Report

“There is a Tibetan saying: 'Tragedy should be utilized as a source of strength.' No matter what sort of difficulties, how painful experience is, if we lose our hope, that's our real disaster.” - Dalai Lama

Over the past year words that echo within chaplaincy in HBDHB are challenge, change, faith, kindness, anxious, fearful, desperate, alone, and lonely. Historically chaplaincy has faced these many issues and continued to do so as they navigated the highs and lows of the past year. These are unprecedented times in our history. Within the challenges of the past year Chaplaincy has been the hands and feet of Christ offering hope in difficult circumstances. As the news of Covid circulated the world the impact on chaplaincy within Hawkes Bay was evident. As the Levels increased so did our isolation, stress and uncertainty. Chapel Services were halted but bedside communion was offered by the chaplain on duty.

Zoom quickly became our normal part of routine. A strategic way of learning, refreshing, facilitating and connecting with other Chaplains throughout NZ. Today, August 18th, as we complete this report, again we are very aware of the Covid virus as our country goes back into different levels of lockdown.

Inter Church Council for Hospital Chaplaincy (ICHC). Our Employer in Wellington Our interim CEO, Simon Greening, has been made a permanent appointment, David Hough has been appointed as Office Manager and Cindy Khor continues as Financial Administrator. Sylvia Stump is our National Office Administrator.

Barbara, in her role as an ICHC Regional Manager, continues on the National Leadership Team.

Chaplains Barbara’s role as the ICHC Midlands Regional Chaplain includes Hawke’s Bay and the chaplaincy team at Palmerston North Hospital. She continues to support the chaplains and their teams in all the hospitals which are located in the Waiapu Diocese and Palmerston North. Travel restrictions and other complications during Lockdown made it difficult to visit these areas in person, however contact was still maintained via Zoom.

During Lockdown, and until Level One, Barbara and Ockert were the only chaplains eligible to work on the wards. We were blessed to have Rev Alistair McBride come from Hamilton as locum for two six-week stints, and also a local minister, Rev Jill MacDonald, as locum one afternoon per week. We recently said farewell Rev. Dr Ockert Schoeman who retired following 18 months as Chaplain. He is being well remembered by patients. His skill base will be missed within the team and where ever life’s Journey leads Ockert and his family, we wish them well, God being their protector and guide. One door closes and another one opens

Reverend John Davison joined our Ecumenical Chaplaincy Team in July. John comes from a Lutheran background, and has a strong pastoral heart. He works half and half with the Mental Health unit and with the general wards. May God be with him and his family as they settle into Hawke’s Bay. Our two most recent appointments, Pastor Jeannine Epplett (Napier) and Rev Ruth Sandiford Phelan (Taumarunui), join the team in August, bringing our numbers up to a level where we can ensure chaplaincy is a visible presence around the wards and departments, as we seek to continue to provide pastoral and spiritual support for those who come into the hospital, whether as patients, whanau, families or staff. Both Pelly and Barbara attained their New Zealand Health Care Chaplaincy Re-Registration this year and we are hoping that our three new chaplains coming into the team will soon be on their journey towards registration.

Appendix 3 - Reports - A3 Page 37 Hawkes’ Bay Hospital Chaplaincy Service Community involvement We are grateful to a number of trusts and private donations that continue to support and fund us. We are indebted to the Hastings District Council, Higgins Trust, HBDHB, local churches and individuals for their financial support. The Pam Torbett Trust funding, which the chaplains oversee, continues to provide pastoral and spiritual support to people from the Wairoa region who come down to the HBDHB. The blessing of planes at Skyline Aviation and the yearly request to lead Council opening prayers at one of the monthly council meetings continue, and these, along with the Ambulance blessings are all part of our community involvement. Hastings Civic Anzac Day which is usually held at the Hawke’s Bay Fallen Soldiers’ Memorial Hospital, had to be cancelled this year, however Barbara was able to broadcast a brief and meaningful service to many wards over the hospital system. This received many messages of gratitude from patients, staff and families. International Nurses Day was also celebrated meaningfully, even though not as originally planned. The WHO made 2020 the International year of the Nurse and Midwife, celebrations were planned all over the world and then Covid 19 arrived. On the 12th of May 200 years since Florence Nightingale was born, Barbara, supported by the nursing directors and Maori Health, broadcast a service over the hospital intercom. Following this a brief service was held outside the chapel and two wreaths were laid followed by a minute’s silence to remember all the health care workers around the world who had lost their lives while caring for Covid patients. Barbara was thrilled to launch her book “Purple Hands” in Hastings on the 11th of July 2020. Her book tells her story of working as a nurse midwife around the world in war zones, famine situations and managing crises. Barbara never thought she would be involved in a health crisis in New Zealand, but she is.

The Chaplaincy Team The chaplains are supported by five ecumenically trained Volunteer Chaplaincy Assistants. Their willingness to visit patients in their allocated wards and to help with the Saturday round and the Sunday service is very much appreciated. Although unable to visit their wards for several months, when restrictions lifted, they returned to ward visiting again until the most recent level revision to level 2. Chapel services have not yet recommenced. We anticipate their return in the new year. It was with great honour that we were able to support Peter Williamson as he was called by God to the Priesthood. Peter has been a valued member of our Voluntary Assistance Chaplaincy team and is still able to assist at times. We have had no training for Volunteers in the past year, and at this stage we are not sure when we will be able to hold another course due to the Covid restrictions. There are some people in the community who have shown an interest. Pelly, supported by Margaret Hall, our administrator and locum chaplain, provided some Zoom refresher courses for the VCAs during the First Covid 19 lockdown. They received positive feedback on the courses they ran. Thank you both.

Waiapu Diocese A big thank you to Bishop Andrew and the Waiapu Diocese who continue to support our service both financially and pastorally. We are also very grateful to the Anglican Parishes in Hawkes Bay along with Hukarere College and Woodford House for their on-going support in variety of ways, This support includes assisting in bringing patients to our weekly Sunday Chapel Service, financial donations, and those parishioners who remember us in their daily prayers.

In closing we wish to thank our Local Chaplaincy Committee who continue to support us both pastorally and with fund-raising events. A special thanks to Tracey O’Shaughnessy who continues to provide financial advice. Her experience and guidance is very much appreciated.

In a time of uncertainty, in our world, in our country and in our communities, it is comforting to know that Christ is here beside us all, guiding and encouraging us in the ministries He has called us to. Please join us in prayer and let us know how you could help us.

May God Bless you all. Rev Barbara Walker QSO and Rev Pelly Pirikahu.

Page 38 A3 - Reports - Appendix 3 Rotorua Hospital Chaplaincy Report

In the last 12 months, the Chaplaincy Team at Rotorua Hospital has made 17,368 visits. The number is down from previous years due to the lockdown.

Covid-19 was difficult time for staff, and patients however staff worked beyond the call of duty and there was a real sense of 'we are all in this together.' The Chaplain was regarded as an essential worker however the entire Chaplaincy team had to remain at home. Chapel services were put "on hold" during lockdown and only recommenced in July.

An assistant Chaplain was employed to help. Some visits were harrowing with patients dealing with significant life events without family support. II was also difficult not being able to touch patients, however 'necessity is the mother of invention' and a teddy bear ministry became very popular which allowed for some physical and emotional comfort.

The Chaplaincy Team remains stable. We have a number of volunteers who have been with us for some considerable time. We had 2 volunteers leave during the year, both of them in their B0's.

The team continues to meet once a month for lunch and on-going professional development. A new area of growth has been in the area of bi-culturalism. This is especially important with a significant number of Maori staff and patients who identify as Maori. Added to this Achieving equity in Maori health is one of the Lakes DHB strategic goals.

The Christmas season is always busy, the Chaplaincy Department enjoyed an evening of caroling with patients, and handing out of teddy bears, we ran the annual "Ward Decorating Competition" which is well received as it lifts the spirits of our hard working hospital staff. We also offered to staff the opportunity to do Christmas boxes for Operation Christmas Child. This was a great success with the added bonus of us being able to connect with staff, many of whom never usually visit the Chapel.

We honoured our volunteers with a Christmas Dinner, attended by partners and with trustees of the Rotorua Hospital Chaplaincy Trust.

In closing, I would like to once again express my appreciation to the Diocese of Waiapu for their very generous donation of $17, 250. We are so grateful for the way you have continued to support Chaplaincy over the years. Thank you.

Naku noa Wendy Emsley -Chaplain

Appendix 3 - Reports - A3 Page 39 Whakatāne Hospital Chaplaincy Report

This last year has been a year of many challenges for all of us. The two outstanding events were Covid 19 lockdown and the volcanic eruption on Whakaari.

On the 9th December about 2.30pm there was an eruption on Whakaari (White Island) which killed 21 people . Whakatane Hospital was first respondent. 32 people with horrific burns were treated by our staff. Victims were burnt by sulphuric acid, both inside and outside of their bodies and completely covered black ash. Over 120 staff worked together for the next 9 hours making the patients comfortable. By 10 30pm 28 patients were flown to burn wards around the country. The 4 who died at that stage rested in our Chapel.

When Covid 19 stepped up to level 4 I was already I was working from home and available during that time on my cell phone. I had some conversations by phone with staff and patients. I had made arrangements that all Wards had their own Room Blessing Kit which were left in the staff rooms. Fortunately there was only one case of Covid 19 in the Eastern Bay of Plenty but large preparations were made to the Hospital in readiness should there be an outbreak in our district.

I came back to the hospital as soon as we moved back to level 3. Zoom conferencing has kept us in touch with other Chaplains and ICHC .

I have been working with the Tauranga Chaplains and we have developed a way of making video Sunday Services for patients and staff of both Hospitals.

There is a meditation group that meets in the Hospital Chapel weekly. It is a Christian group that prays together in silence and is open to all faiths. I personally find it very supportive in my Chaplaincy work.

There are a lot of changes happening within ICHC, which is our governing body. One big change is the way we report to the Government for Hospital funding. We used to share the raw statistics and now we are asked to clothe them with anecdotal evidences.

I am lucky to have a very good’ Local Support Group’ who give me a lot of encouragement and community support.

On the next evening after the volcanic eruption, we held our Carols around the Wards. This year we featured a young lad playing the side drum and we sang the Little Drummer Boy. The Carol service brought a bit of Christmas cheer after the dreadful experience of the day before.

We are very grateful to a group of women from the Anglican Church of St.John the Baptist , Te Puke, who make up Toilet Kits for patients who need them. In the last two years they have given Whakatane Hospital over 200 kits.

Peter Lander Ecumenical Hospital Chaplain Hospital Ecumenical Chaplain BOPDHB, Whakatane Hospital DDI: 07 3060877 Mobile: 02040 159 1770 Email: [email protected]

Page 40 A3 - Reports - Appendix 3 Carter House Aged Care Facility Chaplaincy Report

This report speaks of a year in two halves.

The first half of the reporting year is much like every other one. Blessing of rooms, facilitating Messy Vintage, services in both the Rest Home and Camellia Wing (Dementia Unit), sitting with residents and chatting, connecting with families and staff including the manager, leading the residents monthly meeting, blessing the whole facility at least once a year.

Then we had the second half which started in late March with Covid-19 when I found myself unable to enter the facility and had to become creative as to how I continued with my role as chaplain.

The Blessing of rooms was done over the telephone with a staff member having a mobile on speaker phone in the room I was blessing from the confines of my lounge. In mid-May I was again allowed to visit and connect with the residents but not take a service as the numbers would be too high. The delight on the faces of residents was evident that they had missed my visits. Connecting with the residents of the Camellia Wing was special as they didn’t understand social distancing, and once the confused look left their faces after they realised who I was, their joy and the hugs that followed showed how much they had missed contact with outsiders. So much for that bubble ! The staff in that unit especially needed to have some time just to be able to talk. In addition, I had to get to know new residents as well as catch up on those who had moved to another part of the facility. Messy Vintage began again in August the day of the new lockdown announcement!

In July knowing that if we had any community transmission the place would lock down again, I began to think about how I could continue to take services without me being in the building. I am now working with the Diversional Therapists on getting Carter House Zoom capable as well as creating DVD’s for staff to play should I not be physically present. The frustration was that they went back into Lockdown before I had accomplished this.

Despite all these interruptions two incident stands out for me this year…. One was the sheer excitement of a resident in Camellia Wing when I walked into their unit following the Lockdown as she held my face in her hands chattering to me in another language but somehow I knew what she was saying. The second was being able to minister to a resident within hours of her learning of the death of her daughter from cancer. Realising when I walked in her room that something was wrong, I was able to lead her in the prayers at time of death and commend her daughter to God. I found her holding cross for her and left her with a prayerbook to delve into in her own time.

Being in the right place at the right time was precious for both of these incidents.

Being a chaplain in this home is special and a privilege.

It is with great joy that I present this report to Synod.

The Rev’d Ruth Dewdney Chaplain

Appendix 3 - Reports - A3 Page 41 Hodgson House Chaplaincy Report

At the Hodgson House complex the residents live in a small community made up of 64 residents in the rest home, hospital/palliative care area, and 33 village residents in the independent unit complex. There are two communities within a community living at different levels of needs and independence.

The Sunday 11am Anglican service has continued with a really dedicated team of Volunteers – our thanks to Bob Hewat (recently retired), Margaret Birtles, Viv Heimann, Shirley Shilling and Joyce Crawford who take services on a regular basis, and Craig Capamagian for filling in.

We treasure our musicians – Ken Mason, Ruth Hare, Beryl Dent and Noeline Elliott who bring such delight through music and song.

The Friday service has a more ecumenical history and happens as often as we are able to arrange services, at least once a month.

Covid-19 meant a suspension of services from late March but we able to restart from 28 June.

We are carrying a vacancy for a chaplaincy position 10 hours per week. Please contact the Regional Dean, Rev Paul Williamson, if you are interested or are able to suggest a suitable candidate for this ministry.

Page 42 A3 - Reports - Appendix 3 Woodford House Chaplaincy Report

I started my role as Chaplain in April 2019 and it has been wonderful to get to know the students and staff at Woodford House. The second half of 2019 was busy at Woodford House, particularly with our end of year Christmas Chapel services. The services were very well attended by students, families and old girls.

In term 4, under the chair of Reverend Deborah Broome, the special character committee was formed to support the life of the school and to make to Special character more prominent. This committee was the recommendation of the Special character review in 2018. This committee has continued into 2020 and has the Chaplain, Chair, (board rep) Chapel prefect, a member of the senior leadership team and 2 student representatives. As an offshoot of the special character committee, a student special character committee has started this year. This has seen a small committee of committed students coming together to actively support, foster and encourage the special character. A student from each year group was selected and they meet regularly to discuss special character matters. These ideas are feedback to the special character committee. The spiritual committee led activities in the Chapel at lunchtime during the last ten days of term 2, in order to support the students after a long draining term. The activities, including mindful colouring and origami, were very well received, particularly by junior students.

Over the 2019/20 wedding season, the school Chapel hosted the weddings of 3 old girls. These services were celebrated by the regional dean, Reverend David van Oeveren. We had 2 confirmations in September 2019 and look forward to some more this year.

My second year at Woodford House started well with a new Chapel prefect, Gabby Gray supporting me during term one with a campus blessing, boarder’s service and our annual founders day service.

Appendix 3 - Reports - A3 Page 43 We had a fantastic weekend in March in which groups of students supported the community by helping at St Luke’s fair and at the hospital by pushing the wheelchairs.

Reverend John Matthews, as vicar of St Luke’s has supported us with our Eucharist and Ash Wednesday services. The students enjoy his accent and sense of humor, not to mention his ‘cool clothes’ (liturgical wear).

Along with supporting St Luke’s with their fair and the hospital chaplaincy by pushing patients to Chapel, we have supported a charity in Uganda called Project Moroto; sewn dresses for dress a girl; raised thousands of dollars for World Vision; contributed over 200 pairs of pajamas for jammies for June; and donated Christmas gifts to the Family Centre, and women’s refuge. It is fantastic to see the way that our students support others.

Page 44 A3 - Reports - Appendix 3 Early in the year, I met with the Chaplains of Hukarere and Te Aute and we had planned some exciting activities for terms one and two in order to support the connections between our schools. The second half of the term, however, put a stop to that and has seen unprecedented situation due to the way that COVID 19 has affected us as a nation and as a school community.

As physical distancing became our new normal, we were challenged to ask the question, how can we be a community of faith or keep the heart of our school glowing, if we cannot be together in our Chapel, or in fact our school?

Over this period, we were presented with many challenges and blessings in terms of the special character of our school.

Chapel services had a very different face during the lockdown. Before we left school and were social distancing, we needed to find a new way to continue to hold our Christian ethos in mind and our community at our heart. Thus, I created a service that could be shared in smaller spaces around the school at the same time. This was a special time in smaller groups for students to share Bible readings and prayers and for us to be together while being distanced.

Once we were locked down in our own bubbles, zoom became our way of retaining a sense of community. Our first service saw 157 computers linked to share in our live service and to talk in small groups. The following week, our traditional ANZAC service contained all the elements that are normally included, but not in our normal venue. We were separated by place but not by sentiment and remembrance.

Appendix 3 - Reports - A3 Page 45 Particular blessings of the service was a beautiful virtual choir recording of ‘Peace song’.

Our zoom mother’s day service was a favorite of many of the students and staff, and it was lovely to have some of the women who are special to us to be able to join the service via technology.

Along with our Chapel services we were also encouraged by a variety of challenges and inspirations from our staff and students, including inspirational quotes; a video made to say thank you to the support workers in our community; Holy Week and Easter activities; alphabet dress-up dinners, and bring a pet to school days.

We worked hard to keep the heart of our community alive.

As we returned to school at level 2 we continued to remain physically distanced, so once again had services in homerooms. I focused on messages and activities based around the reading of Matthew 5:1-12 which saw the students explore notions of resilience, peace and hope.

Staff and students have been conscious of ways of reducing the travel and stress associated with our work and are seeking ways of continuing to gain the benefits of lockdown. Our annual Chaplains and RE teachers conference, for example, has been condensed and includes meeting in regions rather than nationally and sharing guest speakers via zoom.

As the year has settled into a more regular pattern, we have much to celebrate.

Page 46 A3 - Reports - Appendix 3 A very exciting new initiative that has started this year at Woodford House is the Shine project. Shine is a unique programme to encourage, support and prepare our students as they move into the wider world. The programme includes mentorship; workshops and masterclasses and much more. This term the focus has been on resilience and facing the pivot moments in life. As Chaplain, I sit alongside the planning team to ensure that we are keeping our special character at the forefront of the programme. It will be exciting to see this programme grow and for our students to flourish.

The challenges of semester 1 and the opportunities that have followed, assure me that no matter what adversities we face, Woodford House will continue to hold our Chapel life, the light of Christ, and our sense of community as the heart of our school.

Appendix 3 - Reports - A3 Page 47 Hereworth School Chaplaincy Report

The past 12 months have been ones of transition, change and new beginnings at Hereworth School. With the departure of Willy Kersten as Interim Headmaster at the end of 2018 and the arrival of Trevor Barman as Headmaster in 2019, the school has once again had to assess its bearings and find new paths. Leadership is immensely important in almost every context, but particularly so at a school. Amongst the busyness of the lives of teachers and students, a sense of direction and purpose needs to be instilled that motivates and drives people forward. We look forward to that sort of leadership from Trevor, a man of committed faith and excellent experience in school management. That leadership is not the Headmaster’s alone, however. I recall a headmaster once saying that besides the Headmaster themselves the Chaplain is the next strongest point for establishing a culture. That is my primary challenge at Hereworth School – establishing the Christian faith and worldview as the foundation of culture and practice. What does that look like? It has many points of operation, but it is nothing less than the desire to see human flourishing in relationships, education, friendship and work.

These goals are significant, and they are going to take time. This is particularly so as through the past year I have only been at Hereworth in a part-time capacity as I complete my Graduate Diploma of Teaching (Primary). This has been a full-time programme, which has resulted in a very busy year. The Graduate Diploma is a necessity however, for two reasons. The first is due to regulation – to teach in the long-term, I need to become a registered teacher, a categorisation that also opens up more opportunity for me around the school. The second is to understand how to teach. For much of my time at Hereworth I have been ‘winging it’ when it comes to teaching. The training I am undertaking will, and has already, significantly improved my practice.

Looking ahead to 2020, while there is some uncertainty as to what my role will look like, I am developing plans to review the behaviour management structure at Hereworth and continue to work with the Deputy Head for Pastoral Care and the Headmaster to develop better pastoral practices in the school. I am continuing to review the Religious Education programme to ensure that the boys depart with, if not faith, a sense of legitimacy and intellectual credulity to the concept of faith. Alongside this, I recognise an absolute need to further integrate the boys with the Church to which the school belongs. My hope is that, in 2020, we can have at least one team at Top Parish, and continue to connect with St Luke’s, Havelock North to share communion services. Of course, the work of connection is not mine or the school’s alone. You are more than welcome to get in touch with me if you would like to speak to the boys at a school or family worship service and perhaps promote any events or programmes you have in your parish. Our boys’ come from Eastland, Central Hawkes Bay, Southern Hawkes Bay, Napier, Hastings, Havelock North and even further afield.

Our Church schools offer us a captive audience to promote the Christian faith and the Anglican Church, but without Parish’s to connect them with truly developing their faith can be challenging. The raising of a child takes a village, and the discipleship of a young Christian takes more than a Chaplain. I look forward to continuing with you to build the kingdom of God in Waiapu.

The Reverend Alan Burnett School Chaplain Hereworth School for Boys

Page 48 A3 - Reports - Appendix 3 Waiapu House Lifecare Chaplaincy Report

2020 will be a year never to forget with the start of a world pandemic

The first few weeks of the year moved along very nicely.

I had taken two weeks leave and was supported by the new vicar at St Luke’s Havelock North who had arrived from Wales with his wife only a few week prior. He kindly offered to take the Wednesday Eucharist services.

St Luke’s has been a great support to my chaplaincy as I have been embraced by their ministry team and I have a wonderful volunteer team who are on a roster and come each week to meet and greet residents and assist those who wish to come to chapel.

Some also help by doing the Bible reading and serving the wine.

When the service is over they help people to return to their rooms or to the dining room.

When Covid 19 struck in March, It was a shock for us all, particularly when lockdown was instigated. I was also in lockdown and was unable to enter the facility over the many weeks at level 4 &3.

I did manage to use the phone during this time to make contact with people who live independently who were happy to know someone was showing some outside care.

When level 2 arrived I made a daily visit to see one resident only for half an hour. It felt great to put one’s feet back into the building.

It was a welcome relief to get back to some normality at level one. Activities began again as did the Wednesday chapel service and the Morning Worship held on the 2nd & 4th Sundays. Staff are very supportive of my position and assist where they can.

I had made great use of my lockdown and prepared many services ahead of time. This enabled me to use extra time to make many individual visits to rooms to talk with individuals and see how they were coping after the lockdown.

The spiritual welfare is very important and I feel very blessed to be a part of the faith journey of many.

Rev Janice Tapper Chaplain at Waiapu House Lifecare Havelock North

Appendix 3 - Reports - A3 Page 49 FINANCIAL REPORTS

Presented to the 64th Synod First Ordinary Session

2020

Appendix 4 Index Page

Anglican Diocese of Waiapu for the year ended 31 December 2019 A4 Pages 3-28

Waiapu Board of Diocesan Trustees for the year ended 31 March 2020 A4 Pages 29-60

Waiapu Bishopric Endowment Trust for the year ended 31 March 2020 A4 Pages 61-73

St Matthews Primary School for the year ended 31 December 2019 A4 Pages 74-109

Page 2 A4 - Financial Reports - Appendix 4 ANGLICAN DIOCESE OF WAIAPU FOR THE VEAR ENDED 31 DECEMBER 2019

Table of Contents

2 Directory

3 Consolidated Statement of Comprehensive Revenue and Expenses

4 Consolidated Statement of Change in Net Assets

5 Consolidated Statement of Financial Position

6 Consolidated Cash Flow Statement

7 - 26 Notes to the Consolidated Financial Statements

Appendix 4 - Financial Reports - A4 Page 3 ANGLICAN DIOCESE OF WAIAPU FOR THE YEAR ENDED 31 DECEMBER 2019

Directory

Standing Committee

Bishop A Hedge Dr Diane Mara Rev T Barker Mrs Elaine Wood Miss Alison Thompson Rev Isabel Mordecai Ms Allana Hiha Rev Paul N Williamson Rev Jo Crosse Rev J Chalmers Mr John R Binns

Registered Office

2 Bower Street Napier

Nature of Business

The Diocese was founded on 27 September 1858 to deliver the missions of the Church including: • proclaiming the Good news of God's Reign • teaching, baptising and nuturing the new believers within eucharistic communities of faith • responding to human needs by loving service • seeking to transform unjust structures of society • striving to safeguard the integrity of creation, sustaining and renewing the earth

These missions are actioned through our network of ministry personnel and parishes throught-out the Diocese. The Diocese stretches from just north of Tauranga, across the Bay of Plenty to East Cape. It runs south from Omokoroa to Turangi and across the Ruahine Rangers to Woodville. It encompasses the East Coast and Hawke's Bay Regions to the land southwest of Dannevirke.

Charities Commission Registration Number

CC31499

Independent Auditor

Deloitte Ltd Level 12 20 Customhouse Quay Wellington

Page 4 A4 - Financial Reports - Appendix 4 - Page 2 - ANGLICAN DIOCESE OF WAIAPU CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE FOR THE YEAR ENDED 31 DECEMBER 2019

Group Group 31-Dec-19 31-Dec-18 Note $ $ Income Revenue from exchange transactions 4 6,708,381 7,460,045 Revenue from non-exchange transactions 4 5,095,245 3,284,178 Gain on sale of Property, plant & equipment 241,011 Gain on revaluation of Perm Units 683,570 Total income 12,728,207 10,744,223

Expenses Administration centre costs 386,601 387,328 Diocesan decision making and general costs 178,482 182,409 General Synod Contributions 42,014 41,190 Grants and contributions made 328,472 312,751 Youth mission 113,531 131,249 Training and Ministry Educator costs 47,706 160,721 Ministry Support fund 302,904 334,327 Personnel costs 5 4,950,341 5,077,584 Investment Costs 87,380 67,111 Parish property costs 1,654,113 1,676,434 Parish operating costs 895,289 835,769 Assessments, Levies & Missions 429,159 373,757 Early childhood centre expenditure 16,911 86,629 Trading activity expenses 440,789 424,255 Loss on sale of property, plant and equipment 25,885 Total Expenditure 9,873,692 10,117,398 Surplus for the year 2,854,515 626,825

Total Attributable to Amorangi 52,401 80,547 Total Attributable to Anglican Diocese of Waiapu 2,802,114 546,279 2,854,515 626,825

- Page 3 - Appendix 4 - Financial Reports - A4 Page 5 Page

6 A4 ANGLICAN DIOCESE OF WAIAPU - Financial CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 31 DECEMBER 2019

Reports - Appendix Diocesan Trust Retained Non-Controlling Note Reserve Earnings Interest Total Equity 31-Dec-19 31-Dec-19 31-Dec-19 31-Dec-19 $ $ $ $ 1,468,270 63,838,761 1,550,929 66,857,961

4 Opening balance 1 January 2019 Total surplus/ (deficit) for the period 2,802,114 52,401 2,854,515 Trust surplus including revaluation of perm units 149,277 (149,277) Funds introduced 550 550 Distributions to other beneficiaries (100,000) (100,000) Total movement for the period 1,617,547 66,492,148 1,503,330 69,613,026

Page 4 -

Diocesan Trust Retained Non-Controlling Note Reserve Earnings Interest Total Equity 31-Dec-18 31-Dec-18 31-Dec-18 31-Dec-18 $ $ $ $ Opening balance 1 January 2018 1,419,750 63,317,017 1,530,382 66,267,150 Total surplus/ (deficit) for the period 546,279 80,547 626,825 Trust surplus including revaluation of perm units 48,520 (48,520) Funds introduced 23,986 23,986 - - Distributions to other beneficiaries (60,000) (60,000) Total movement for the period 1,468,270 63,838,761 1,550,929 66,857,961

The amounts shown above include general equity and revenue from comprehensive revenue and expenditure. ANGLICAN DIOCESE OF WAIAPU CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2019 31-Dec-19 31-Dec-18 Note $ $ Current assets Cash and cash equivalent 1,237,856 1,170,955 Receivables from exchange transactions 8 619,186 171,218 Short term investments 7 11,360,743 10,582,864 Other current assets 27,320 13,000 13,245,105 11,938,037 Non-current assets Long term Investments 7 8,761,559 7,860,612 Assets held for Sale 11 745,439 Investment properties 10 1,659,000 1,565,000 Property plant & equipment 9 45,680,004 46,758,694 Diocesan loan fund advances 7 28,138 11,854 Mortgage advance - Hawke's Bay Trust 7 937,716 Mortgage advance - sustentation fund 7 6,000 57,811,856 56,202,161

Total assets 71,056,961 68,140,198 Current liabilities Payables (from exchange transactions) 12 281,149 161,088 GST Payable 42,402 28,304 Grants in Advance 150,795 39,486 Deferred Revenue - Ministry of Education 207,237 207,083 Employee Benefit liability 352,755 389,185 Borrowings 13 24,283 38,099 Other Current Liabilities 1,540 7,682 1,060,161 870,927 Non-current liabilities Borrowings 13 383,774 411,310 383,774 411,310

Total liabilities 1,443,935 1,282,237

Net assets 69,613,026 66,857,961

TOTAL EQUITY 69,613,026 66,857,961 1,503,330 1,550,929 68,109,696 65,307,032 69,613,026 66,857,961 11 q)zu10 Datr I� 9/I 2(J21J Date

- Page 5 - Appendix 4 - Financial Reports - A4 Page 7 ANGLICAN DIOCESE OF WAIAPU STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2019 Group Group 31-Dec-19 31-Dec-18 Note $ $

Cash flows from operating activities Receipts Receipts from non-exchange transactions 5,812,363 3,040,866 Receipts from exchange transactions 4,925,998 6,953,915 10,738,361 9,994,781 Payments Payments to suppliers 3,573,019 3,963,874 Grants paid 378,472 312,751 Payment to employees 4,986,771 5,134,845 8,938,262 9,411,470 Net cash flows from operating activities 1,800,099 583,311

Cash flows from investing activities Receipts Withdrawals from investments 12,664,474 8,267,669 Interest received 865,177 699,892 Sale of property plant and equipment 991,017 609,458 14,520,668 9,577,019 Payments Deposits to investments 13,712,906 8,968,962 Purchase of property plant and equipment 1,551,608 1,068,431 15,264,514 10,037,393 Net cash flows (to)/from investing activities (743,846) (460,374)

Cash flows from financing activities Receipts

Payments Repayment of borrowing 989,352 64,225 Net cash flows from financing activities (989,352) (64,225) Net increase in cash and cash equivalents 66,901 58,712 Cash and cash equivalents at 1 January 1,170,955 1,112,243 Cash and cash equivalents at 31 December 1,237,856 1,170,955

Page 8 A4 - Financial Reports - Appendix 4 - Page 6 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

STATEMENT OF FINANCIAL POLICIES

1. Reporting Entity

The Reporting Entity is the Anglican Diocese of Waiapu (the "Diocese") is domiciled in New Zealand and is a chartiable organisation registered under the Charities Act 2005, and established by letters patent issued by Queen Victoria. The financial statements and the accompanying notes summarise the financial result of activities carried out by the Anglican Diocese of Waiapu and its Parishes and the Hawkes Bay Trust (an unincorporated Trust), together the "Group". The Parishes are established in accordance with the Anglican Diocese of Waiapu Canons. Each Diocesan Synod is charged with determining the constitution and structure of Parish activities. For financial reporting purposes the Parishes form an integral part of the Anglican Diocese of Waiapu, and therefore their activities have been reported within these financial statements as one reporting entity together with the Diocese. The Hawkes Bay Trust was established under an 1861 Trust Deed and created to hold real estate property to be administered by the Waiapu Board of Diocese Trustees for the benefit of the: - Diocese of Waiapu; - Te Hui Amorangi ki Te Tairawhiti Trust Board - Te Hui Amorangi ki Te Manawa Trust Board

The Anglican Diocese of Waiapu has a 75% interest in the Hawkes Bay Trust and the other 25% rests with the Te Hui Amorangi. The financial statements of the Diocese fully incorporate the activities of the Hawkes Bay Trust including the reporting of real estate property as Investment Properties. These financial statements have been approved and were authorised for issue by Standing Committee on 1/9/20. These financial statements have been prepared on a going concern basis. 2. Statement of Compliance

The Diocese's financial statements have been prepared in accordance with Generally Accepted Accounting Practice in New Zealand ("NZ GAAP"). They comply with Public Benefit Entity International Public Sector Accounting Standards Reduced Disclosure Regime ("PBE IPSAS RDR") and other applicable financial reporting standards as appropriate that have been authorised for use by the External Reporting Board for Not-For-Profit entities. For the purposes of complying with NZ GAAP, the Group is a public benefit not-for-profit entity and is eligible to apply Tier 2 Not-For-Profit PBE Standards RDR on the basis that it does not have public accountability and it is not defined as large. Standing Committee has elected to report in accordance with Tier 2 Not-For-Profit PBE Accounting Standards and in doing so has taken advantage of all applicable Reduced Disclosure Regime ("RDR") disclosure concessions.

- Page 7 - Appendix 4 - Financial Reports - A4 Page 9 ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

3. Summary of accounting policies The significant accounting policies used in the preparation of these financial statements as set out below have been applied consistently to both years presented in these financial statements, unless otherwise stated.

3.1 Basis of measurement These consolidated financial statements have been prepared on the basis of historical cost, excepted that certain assets have been revalued. - Investments in the Waiapu Board of Diocesan Trustees Permanent Fund and other equity investments are carried at fair value. - Investment Property is carried at fair value based on independent valuation, determined by a registered valuer.

3.2 Functional and presentational currency

The financial statements are presented in New Zealand dollars{$), which is the Diocese's functional currency. All financial information presented in New Zealand dollars has been rounded to the nearest dollar.

3.3 Basis of consolidation

Controlled entities are all those entities over which the controlling entity has the power to govern the financial and operating policies so as to benefit from its activities. The controlled entities are consolidated from the date on which control is transferred and are de-consolidated from the date that control ceases. In preparing the consolidated financial statements, all inter entity balances and transactions, and unrealised gains and losses arising within the consolidated entity are eliminated in full. The accounting policies of the controlled entity are consistent with the policies adopted by the Group and have a the same reporting date.

3.4 Revenue Revenue is recognised to the extent that it is probable that the economic benefit will flow to the Diocese and revenue can be reliably measured. Revenue is measured at the fair value of the consideration received. The following specific recognition criteria must be met before revenue is recognised.

Page 10 A4 - Financial Reports - Appendix 4 - Page 8 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

Revenue from non-exchange transactions

Grant revenue Grant revenue includes grants given by other charitable organisations, philanthropic organisations and businesses. Grant revenue is recognised when the conditions attached to the grant has been complied with. Where there are unfulfilled conditions attaching to the grant, the amount relating to the unfulfilled condition is recognised as a liability and released to revenue as the conditions are fulfilled.

Offerings,donations, fundraising, trading activities and bequests and other non-exchange revenue

Donations are recognised as revenue upon receipt and include donations tram the general public, donations received for specific programme or services or donations in-kind. Donations in-kind include donations received for services, furniture and volunteer time and is recognised in revenue and expense when the service or good is received. Donations in-kind are measured at their fair value as at the date of acquisition, ascertained by reference to the expected cost that would be otherwise incurred by the Diocese.

Revenue from legacies and estates that satisfies the definition of an asset is recognised as revenue when it is probable that future economic benefits or services potential will flow in to the entity, and the fair value can be measured reliably.

Mission Giving Donations are received into the entity for forwarding on to approved Mission Projects and are recognised upon receipt.

St John's Trust Training Funds

Training funds are recognised when the conditions attached to the grant has been complied with. Where there are unfulfilled conditions attached to the grant, the amount relating to the unfulfilled condition is recognised as a liability and released as the conditions are fulfilled.

- Page 9 - Appendix 4 - Financial Reports - A4 Page 11 ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

Revenue from exchange transactions

Administration Services revenue Administration Services revenue is measured at the fair value of the consideration received or receivable and represents amounts received for goods and services provied in the normal course of business, net of discounts and sale related taxes. Where conditions of contracts have not been met this revenue is recognised as being received in advance until conditions of contracts have been satisfied.

Investment revenue Dividends and investment revenue is recognised on the date that the Diocese's rights to receive payments are established.

Government Funding Ministry of Education Funding is recognised when it becomes receivable. Amounts received for funding relating to future periods are recognised as a liability until such time that the period covering the funding occurs. Revenue is based on the number of eligible children enrolled with the entity at that date.

Property & Equipment Rentals

Rental revenue is recognised upon receipt, with the exception of properties managed by commercial agencies, which may forward funds held 14 days in arrears. The value of these have been accrued to ensure the rent recorded covers the financial year.

Childcare Services

Parent Fees and Ministry of Social Development revenue are recognised upon receipt.

Trading Activities & Other Exchange Revenue Other exchange revenue includes Donations in-kind include donations received for services, furniture and volunteer time and is recognised in revenue and expense when the service or good is received. Donations in-kind are measured at their fair value as at the date of acquisition, ascertained by reference to the expected cost that would be otherwise incurred by the Diocese. Exchange trading activities encompasses the operation of Opportunity Shops and other small operational activities run by parishes with the intention of providing surplus funds to assist the parishes. All revenue and expenditure is recognised when the service or good is received.

3.5 Income Tax Due to its chartiable status, the Diocese and "Group" is exempt from income tax.

Page 12 A4 - Financial Reports - Appendix 4 - Page 10 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

3.6 Financial instruments

Financial assets and financial liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. The Group derecognises a financial asset, or where applicable, a part of a financial asset or part of a group of similar financial assets when the rights to receive cash flows from the asset have expired or are waived, or the Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party; and either:

• The Group has transferred substanially all the risks and rewards of the asset; or • The Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.

Financial assets

Financial assets within the scope of NFP PBE IPSAS 29 Financial Instruments: Recognition and Measurement are classified as financial assets at fair value through surplus or deficit, or amortised cost. The classificiations of the financial assets are determined at intial recognition.

The category determines subsequent measurement and whether any resulting revenue and expense is recognised in surplus or deficit or in other comprehensive revenue and expenses. The Group's financial assets are classified at fair value through surplus or deficit, or amortised cost. The Group's financial assets include: cash and cash equivalents, short-term deposits, receivables from exchange transactions, and investments.

All financial assets except for those at fair value through surplus or deficit are subject to review for expected credit loss at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or group of financial asset is impaired. Differentcriteria to determine impairment are applied for each category of financial assets, which are described below.

Financial assests at fair value through surplus or deficit

Financial assets at fair value through surplus or deficit include items that are either classified as held for trading or that meet certain conditions and are designated at fair value through surplus or deficit upon initial recognition. All derivative financial instruments fall into this category. The Group's investments in mutual funds and other equities fall into this category of financial instruments.

1 - Page 11 - Appendix 4 - Financial Reports - A4 Page 13 ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

Loans and receivables

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. After initial recognition, these are measured at amortised cost using the effective interest method, less any allowances for impairment. The Group's cash and cash equivalents, receivables from exchange transactions and mortgages fall into this category of financial instruments.

Impairment of financial assets

The Group assesses at the end of reporting date whether there is objective evidence that a financial asset or a group of financial assets is impaired. A financial asset or group of financial assets impaired and impairment losses are incurred if there is objective evidence of impairment as a result of one or more events that occured after the initial recognition of the asset (a 'loss event') and that loss event has impact on the estimated future cash flow of the financial asset or the group of financial assets that can be reliably estimated.

For financial assets carried at amortised cost, if there is objective evidence that an impairment loss on loans and receivables carried at amortised cost has been incurred, the amount of the loss is measured as the differencebetween the asset's carrying amount and the present value of the estimated future cash flows discounted at the financial asset's original effective interest rate. The carrying amount of the asset is reduced through the use of an allowance account. The amount of the loss is recognised in the surplus or deficit for the reporting period.

In determining whether there are any objective evidence of impairment, the Group first assesses whether there are objective evidence of impairment for financial assets that are individually significant, and individually or collectively significant for financial assets that are not individually significant. If the Group determines that there is no objective evidence of impairment for an individually assessed financial asset, it includes the asset in a group of financial assets with similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is or continues to be recognised are not included in a collective assessment for impairment.

If in a subsequent period the amount of the impairment loss decreases and the decrease can be related objectively to an event occuring after the impairment was recognised, the previously recognised impairment loss is reversed by adjusting the allowance account. If the reversal results in the carrying amount exceeding its amortised cost, the amount of the reversal is recognised in surplus or deficit.

Page 14 A4 - Financial Reports - Appendix 4 - Page 12 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

Financial liabilities

The Group's financial liabilities include trade and other payables, depositors and mortgages. All financial liabilities are initially recognised at fair value (plus transaction cost for financial liabilities not a fair value through surplus or deficit) and are measured subsequently at amortised cost using the effective interest method.

3.7 Cash and cash equivalents

Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to a insignificant risk of change of value.

3.8 Short term investments Short term investments comprise term deposits which have a term of greater than three months and therefore do not fall into the category of cash and cash equivalents.

3.9 Non-Current Investments Non-Current investments include Permanent fund units held with the Waiapu Board of Diocesan Trustees and are carried at fair value, being the unit value set by the Waiapu Board of Diocesan Trustees, based on the performance of investments held. Unrealised gains from movements in the fair value of Permanent Fund unit investments are recognised in the Consolidated Statement of Comprehensive Revenue and Expense.

At 31 December 2019 one unit of Waiapu Board of Diocesan Trustees Permanent Fund investment was worth $2.50 (2018: $2.30)

3.10 Nature and purpose of reserves

The Diocese and "Group" creates and maintains reserves in terms of specific requirements. a) Diocesan Trust reserve The Diocesan Trust reserve is used to record the net value ot the "Diocesan Trust" investments and liabilities available for distribution. b) Non Controlling interest reserve The Non controlling interest reserve resp resents the value of funds owed to the minority stakeholders in the Hawke's Bay Trust.

- Page 13 - Appendix 4 - Financial Reports - A4 Page 15 ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019 c} HB Trust reserve The HB Trust reserve records the Diocese share of the Hawke's Bay Trust equity.

3.11 Goods and services tax (GST)

All amounts in these financial statements are shown exclusive of GST except for receivables and payables that are stated inclusive of GST.

The net amount of GST recoverable from, or payable to, the Inland Revenue is included as part of receivables or payables in the Statement of Financial Position.

3.12 Investment properties Investment properties are properties held either to earn rental income or for capital appreciation or for both, but not for sale in the ordinary course of business, for supply of goods or services or for administrative purposes. Investment properties are measured initially at cost, including transaction cost. Investment property acquired through non-exchange transactions is measured at its fair value at the date of acquisition. Subsequent to initial recognition, investment properties are measured at fair value. Fair value is determined without any deduction for transaction costs it may incur on sale or other disposal. Any gain or losses arising from a change in the fair value of the investment property is recognised in surplus or deficit in the period that it was incurred. When the investment property becomes an owner-occupied property, the cost for subsequent accounting is its fair value at the date of the change in use. When an owner-occupied property changes its use to an investment property, the property is remeasured to fair value and any gains arising on remeasurement is recognised in surplus or deficit to the extent that it reverses a previous impairment loss on the specific property, with any remaining gain recognised in comprehensive revenue and expenditure.

3.13 Property, plant and equipment All property is registered in the name of the Waiapu Board of Diocesan Trustees on behalf of, and for the benefit of the parishioners of the parishes. As the parishes have the use of and are responsible for the Properties they are reflected in these accounts. All property, plant and equipment are initally recorded at cost less accumulated depreciation. Cost includes expenditure that is directly attributable to the acquisiton of the items. Where an asset is acquired in a non-exchange transition for nil or nominal consideration the asset is initially measured at its fair value. Any gain or loss on disposal of an item of property plant and equipment is recognised in surplus for deficit.

Subsequent expenditure is capitalised only if it is probable that the future economic benefits associated with the expenditure will flow into the Group. All other repairs and maintenance costs are expensed as incurred.

Page 16 A4 - Financial Reports - Appendix 4 - Page 14 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

At each balance date the carrying amounts items of property plant and equipment are assessed to determine whether there is any indication of impairment. If any such indication exists, the asset's recoverable amount is estimated and an impairment loss in recognised whenever the carrying amount of an asset exceeds its recoverable amount in surplus or deficit. The Group has reviewed property, plant and equipment for impairment and found no case of any significant impairment of their value.

Land and buildings are predominately churches and land held for ministry purposes.

Depreciation

Depreciation is charged on a straight line basis over the useful life of the asset, except for land. Land is not depreciated. Depreciation is charged at rates calculated to allocate the cost or valuation of the asset less any estimated residual value over its remaining useful life:

• Buildings 2% • Plant & equipment 10%to 60% • Motor vehicle 20%to 33% • Office equipment 4%to 80% • Computer equipment 10% to 80% • Furniture & fittings 8%to 33%

Depreciation methods, useful lives and residual values are reviewed at each reporting date and are adjusted if there is a change in the expected pattern of consumption of the future economic benefits or service potential embodied in the asset.

3.14 Leases Payment on operating lease agreements, where the lessor retains substantially the risk and rewards of ownership of an asset, are recognised as an expense on a straight-line basis over the lease term.

3.15 Borrowing costs Borrowing costs are recognised as an expense in the period they are incurred.

- Page 15 - Appendix 4 - Financial Reports - A4 Page 17 ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

3.16 Employee benefits Wages, salaries and annual leave Liabilities for wages, salaries and annual leave are recognised in surplus or deficit during the period in which the employee provided the related service. Liabilities for the associated benefits are measured at the amounts expected to be paid when the liabilities are settled.

3.17 Assets held for sale When the Group intends to sell non-current assets or groups of assets, and if the sale is highly probable to be carried out within 12 months, the asset or group of assets is classified as 'Assets held for sale' and presented as such in the statement of financial position. Non-current assets classified as 'Assets held for sale' are measured at the lower of their carrying amounts and their fair value less costs to sell. Assets classified as 'Assets held for sale' are not depreciated subsequent to their classificiation as 'Assets held for sale'.

3.18 Significant judgements and estimates In preparing the financial statements, the Group is required to make judgements, estimates and assumptions based on historical experiences and other factors that are considered to be relevant that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the end of the reporting period. The uncertainty from these assumptions and estimates could result in outcomes that may result in a material adjustment to the carrying amount of the asset or liability.

The Group based its assumptions and estimates on information available when the financial statements are prepared. However, existing circumstances and assumptions about future developments may change due to market changes or circumstances arising beyond the control of the Diocese. Such changes are reflected in the assumptions when they occur.

The key significant judgements and estimates used in the preparation of these financial statements are as follows:

Revaluation of investment properties (see note 10) has been determined by an independent qualified valuer using assumptions relating to future cash-flows from the investment properties and assumptions relating to future growth rates of 1 - 2.5% per annum in the next few years. The fair value of investment properties is subjective and changes to the assumptions have a significant impact on surplus and the fair value.

Page 18 A4 - Financial Reports - Appendix 4 - Page 16 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

The fair value of investment property for the year ended 31 December 2019 was determined by Paul Harvey, an independent registered valuer of the firm Williams Harvey using a discounted cash flow analysis as well as a sales comparison approach. The fair value of the investment property is determined on an annual basis, based on market values, being the estimated amount for which a property could be exchanged on the date of the valuation between a willing buyer and a willing seller in an arm's length transaction after proper marketing wherein the parties have each acted knowledgeably, prudently and without compulsion.

Useful lives and residual values The useful lives and residual values of assets are assessed using the following indicators to determine potentital future use and value from disposal: • The condition of the asset • The nature of the asset, it susceptibility and adaptability to changes in technology and processes • The nature of the processes in which the asset is deployed Transactions between all associated entities take place on normal trading terms and outstanding balances are disclosed in the financial statement.

3.19 Group Information Subsidiaries

2019 2018 Hawke' s Bay Trust Property Owner 75% 75% Parish Accounting Scheme Parishes Parish 100% 100% Holy Trinity Anglican Parish - Woodville Parish 100% 100% Holy Trinity Anglican Parish - Tauranga Parish 100% 100% Omokoroa Community Parish Parish 100% 100% Ark Early Childhood Centre ECE Centre 100% 100% St Mary's Tahatai Centre ECE Centre 100% 100% St Mary's Family Centre ECE Centre 100% 100%

The reporting date of the Anglican Diocese of Waiapu and all subsidiaries is 31 December.

There are no significant restrictions on the ability of the subsidiaries to transfer funds to the Diocese in the form of cash distributions or to repay loans or advances.

- Page 17 - Appendix 4 - Financial Reports - A4 Page 19 ANGLICAN DIOCESE OF WAIAPU CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE FOR THE VEAR ENDED 31 DECEMBER 2019

Group Group 31-Dec-19 31-Dec-18 $ $

4 Revenue

Revenue from exchange transactions: Administration Services 1,313,034 1,893,614 Investments 956,001 1,026,102 Government Funding 1,622,826 1,633,180 Property & Equipment Rentals 986,585 854,411 Childcare Services 500,571 564,798 Trading Activities 1,110,898 1,280,409 Other exchange revenue 218,466 207,531 6,708,381 7,460,045

Revenue from non-exchange transactions: Grants & Bequests Received 929,350 311,366 Offerings & Donations Received 3,379,822 2,274,037 St John's Trust Training Funds 266,940 200,805 Fund raising 194,846 134,687 Mission Giving 106,422 105,133 Trading Activities 150,529 157,958 Other non-exchange revenue 67,336 100,192 5,095,245 3,284,178

11,803,626 10,744,223

5 Personnel Costs Clergy stipends 1,059,777 1,009,283 Insurance and pension payments 98,397 93,149 Other personnel costs 3,792,167 3,975,152 Total Expenditure 4,950,341 5,077,584

Page 20 A4 - Financial Reports - Appendix 4 - Page 18 - ANGLICAN DIOCESE OF WAIAPU CONSOLIDATED STATEMENT OF COMPREHENSIVE REVENUE AND EXPENSE FOR THE YEAR ENDED 31 DECEMBER 2019 Group Group 31-Dec-19 31-Dec-18 $ $ 6 Components of net surplus Surplus before tax includes the following specific expenses:

Depreciation 893,843 897,402

Group Group 31-Dec-19 31-Dec-18 $ $ 7 Investments Current investments WBDT call funds 10,192,237 9,424,382 Other call funds 1,168,506 1,158,482 11,360,743 10,582,864 Non-current investments WBDT permanent units 8,761,559 7,860,612 Mortgages - Diocese 6,000 Mortgages - Hawke's Bay Trust 937,716 DLF loan funds 28,138 11,854 9,727,413 7,878,466 Total investments 21,088,156 18,461,330

During the year the Hawke's Bay Trust purchased an additional property on behalf of a third party and has agreed to hold the property until fully repaid. A mortgage arrangement has been approved and signed by both parties.

Group Group 31-Dec-19 31-Dec-18 $ $

8 Receivables from exchange transactions Payments in Advance (852) (852) Accrued Income 3,941 1,890 Accounts Receivable 616,097 170,180

619,186 171,218

- Page 19 - Appendix 4 - Financial Reports - A4 Page 21 Page

22 ANGLICAN DIOCESE OF WAIAPU A4 -

Financial NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 Reports - 9 Property plant and equipment

Appendix Group Motor Office Furniture and Land Buildings Total 31-Dec-19 Vehicles equipment fittings

4 $ $ $ $ $ $ Cost/Valuation 25,037,408 27,503,933 418,663 805,623 2,288,168 56,053,795 Accumulated depreciation - (8,300,058) (297,421) (550,064) (1,226,248) (10,373,791) Net book value 25,037,408 19,203,875 121,242 255,559 1,061,920 45,680,004

Group Motor Office Furniture and

- Land Buildings Total Page 20 - 31-Dec-18 Vehicles equipment fittings $ $ $ $ $ $ Cost/Valuation 25,440,764 27,572,321 353,537 739,687 2,182,946 56,289,255 Accumulated depreciation - (7,746,072) (270,312) (442,738) (1,071,441) (9,530,563) Net book value 25,440,764 19,826,249 83,225 296,949 1,111,505 46,758,692

Reconciliation of the carrying amount at the beginning and end of the period: Group Motor Office Furniture and Land Buildings Total Vehicles equipment fittings 31-Dec-19 $ $ $ $ $ $ Opening balance 25,440,764 19,826,249 83,225 296,949 1,111,505 46,758,692 Additions 369,026 824,751 133,552 92,023 132,255 1,551,607 Disposals (392,382) (527,302) (64,102) (2,612) (4,619) (991,017) - - - Assets Held for Sale (380,000) (365,439) (745,439) - Depreciation (554,384) (31,435) (130,802) (177,222) (893,843) Closing 25,037,408 19,203,875 121,242 255,559 1,061,920 45,680,004 There were no restrictions or any contractual obligations to develop this property. ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

Group Group 31-Dec-19 31-Dec-18 10 Investment Properties $ $ Opening Balance 1 January 2019 1,565,000 2,440,000 Reclassification of Property (1,000,000) Change in fair value 94,000 125,000 1,659,000 1,565,000

Investment Properties comprise of four properties that are leased out to third parties. The key assumption includes rental rates per square metre and the discount rate of approx 9%.

No contingent rent is charged on the investment properties. Total direct operating expenses relating to investment property that generated rental revenue during the period is $87,380. (2018 $67,111) The Group does not have any investment properties that did not generate rental income during the period.

There are no restrictions on the realisability of the investment property or the remittance of revenue and proceeds of disposal. In addition, the Group has not entered into any contractual commitments to purchase, construct or deveop investment properties or for repairs, maintenance or enhancements.

11 Assets held for Sale At balance date the Diocese had actively undertaken to sell two Vicarages. The first is the Vicarage held on behalf of the Napier Cathedral Parish located at 6 Madiera Road, Napier. This property sale was agreed on 14th November 2019 with settlement on 10th January 2020. The second property is the Vicarage at 35 Domain Road, Waipawa and is held on behalf of Central Hawke's Bay Parish. The property was marketed from 18th December 2019 and settled on 13th March 2020. Both properties are held at the closing book value at balance date and were sold at a higher value than recorded at balance date.

Group Group 31-Dec-19 31-Dec-18 12 Trade and other payables $ $

Trade payables 281,149 161,088 281,149 161,088

- Page 21 - Appendix 4 - Financial Reports - A4 Page 23 ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

Group Group 31-Dec-19 31-Dec-18 13 Borrowings $ $ The Borrowings of the Diocese comprise of the following: - Waiapu Board of Diocesan Trustees 408,057 449,409 408,057 449,409

Current portion 24,283 38,099 Non-current portion 383,774 411,310 408,057 449,409

In addition to the borrowings disclosed in note 13, the Group had the following related party transactions during the year.

14 Related party transactions

2019 2018 2019 2018 $ s $ $ Value,of Value of Amount Amount Related Party De.s,criptionof Transaction Transaction Transaction Outstanding Outstanding

Waiapu Board .of Diocesan Interest on call and Trustees permanent unit 671,515 347,309 18,953,796 17,234,997 investments Waiapu Board of Diocesan Interest repayments and Trustees Borrowings (19,635) (22,884) (408,057) (449,409) Waiapu Board of Diocesan Administration Fee paid Trustees to Diocese 637,414 7.SD,771 109,795 91,694 Waiapu Bishopric Endowment Trust Provides Gov,emance (215,000) (150,000) Waiapu Bishopric Endowment Administration Fee paid Trust to Diocese 25,666 29,110 Waiapu Anglican Social Administration Fee paid Serivces Trust Board to Diocese 521,214 865,356 Waiapu Anglican Social Serivres Trust Board Supply of Goods 289,913 283,919

During the year the Anglican Diocese updated a number of it's vehicles. During the disposal process the Registrar agreed to purchas,ea disposed vehicle. An independent market valuation of $23,000was obtained from Turners Auctions and the vehicle sold at this value.

Page 24 A4 - Financial Reports - Appendix 4 - Page 22 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE VEAR ENDED 31 DECEMBER 2019

Key Management Personnel

The key management personnel, as defined by PBE IPSAS 20 Related Party Disclosures, are members of the governing body which is comprised of the Standing Committee, Bishop and Registrar, which constitues the governing body of the Group. No remuneration is paid to members of Standing Committee or the Bishop by the Diocese. The aggregate remuneration of key management personnel and the number of individuals, determined on a full-time equivalent basis, receiving remuneration is as follows:

Group Group 31-Dec-19 31-Dec-18 $ $ Total Remuneration 386,851 378,516 Number of Persons 12 12

Remuneration and compensation provided to close family members of key management personnel

During the reporting period, total remuneration and compensation of $63,219 (2018: $ 82,724) was provided by the Group to employees who are close family members of key management personnel.

15 Categories of financial assets and liabilities The carrying amounts of financial instruments presented in the statement of financial position relate to the following categories of assets and liabilities:

Group Group 31-Dec-19 31-Dec-18 $ $ Financial assets Financial assets at fair value throughsurplus or deficit Investments 20,150,440 18,461,330 20,150,440 18,461,330 Amortised Cost Cash and cash equivalents 1,237,856 1,170,955 Receivables from exchange transactions 619,186 171,218 1,857,042 1,342,173 22,007,483 19,803,503 Financial liabilities At amortised cost Trade and other payables 281,149 161,088 Borrowings 408,057 449,409 689,207 610,497

- Page 23 - Appendix 4 - Financial Reports - A4 Page 25 ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

16 Collateral held on Borrowings There was no collateral held on borrowings at balance date.

17 Capital commitments There were no capital commitments at the reporting date (2018: $Nil).

18 Contingent assets and liabilities There are no contingent assets for liabilities at the reporting date (2018: $Nil).

19 Events afterthe reporting date Note 11 outlines two properties "held for sale"at balance date, with settlement completed on 10th January 2020. The Group is not aware of any other matters or circumstances since the end of the reporting period, not otherwise dealt with in these financial statements that have significantly or may significantly affect the operations of the Group (2018: $Nil).

20 Covid-19 On 25 March 2020 New Zealand was placed in Level 4 lockdown in response to the Covid-19 threat to NZ. All Diocesan activities were temporarily ceased including Church activities, Op Shops, Childcares services and Outreach programs. Normal operations resumed once the restrictions were lifted by the government. Further the entity has experienced volatility in the long term investments held.As this occurred after year end this is deemed a non-adjusting subsequent event. Given the strong working capital position of the group, the Standing Committee do not believe that these events impact the adoption of going concern assumption.

Page 26 A4 - Financial Reports - Appendix 4 - Page 24 - ANGLICAN DIOCESE OF WAIAPU NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

21 Controlled Entities The following 35 controlled entities with a balance date of 31 December have been included in the Group's financial statements Napier Cathedral Otumoetai Parish Napier South Parish Gate Pa Parish Westshore Parish Mt Maunganui Parish Taradale Parish Te Puke Parish Puketapu & District Parish Rotorua Parish Clive / Haumoana Parish West Rotorua Parish Havelock North Parish Omokoroa Community Church Hastings Parish Whakatane Parish Mahora Parish Opotiki Parish Riverslea Parish Taupo Parish Central Hawke's Bay Parish Papamoa Parish Southern Hawke's Bay Parish Gisborne Parish Turangi Parish Waikohu Parish East Coast Parish Waipaoa Parish Edgecumbe/Kawerau Parish Wairoa Parish Woodville Parish Holy Trinity Tauranga Parish St Mary's Family Centre Ark Childcare Centre St Mary's Tahatai Centre

Since balance date Omokoroa Parish has left the Diocese and will no longer be included in the consolidated financials.

- Page 25 - Appendix 4 - Financial Reports - A4 Page 27 Deloitte

Independent Auditor's Report

To the Standing Committee of Anglican Diocese of Waiapu

Opinion We have audited the financialstatements of Anglican Diocese ofWaiapu(the 'Diocese') and its subsidiaries ('the group'), which comprise the consolidated statement offinancial position as at 31 December 2019, and the consolidated statement of comprehensive revenue and expense, consolidated statement of changes in net assets and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements,including a summary of significantaccounting policies. In our opinion, the accompanying consolidated financial statements, on pages 3 to 25, present fairly,in all material respects, the consolidated financial position of the group as at 31 December 2019, and its consolidated financial performance and cash flows for the year then ended in accordance with Public Benefit Entity Standards Reduced Disclosure Regime.

Basis foropinion We conducted our audit in accordance with International Standards on Auditing ('ISAs') and International Standards on Auditing (New Zealand) ('ISAs (NZ)'). Our responsibilities under those standards are further described in the Auditor's Responsibilities forthe Audit of the Consolidated Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficientand appropriate to provide a basis for our opinion. We are independent of the group in accordance with Professional and Ethical Standard 1 (Revised) Code of Ethics for Assurance Practitionersissued by the New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants' Cade of Ethics far Professional Accountants, and we have fulfilled our other ethical responsibilities in accordance with these requirements. Other than in our capacity as auditor, we have no relationship with or interestsin the entity or any of its subsidiaries, except that partnersand employees of our firm deal with the entity and its subsidiaries on normal terms within the ordinarycourse of trading activities of the business of the entity and its subsidiaries.

Standing Committee'sresponsibilities The Standing Committee is responsible on behalf of the group for the preparation and fair presentation of the for the consolidated financial consolidated financial statements in accordance with Benefit Entity Standards Reduced Disclosure Regime, and for statements such internal control as the Standing Committe determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the Standing Committee responsible on behalf of the group for assessing the group's ability to continue as a going concern, disclosing, as applicable, matters relatedto going concern and using the going concern basis of accounting unless the Standing Committee either intends to liquidate the group or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilitiesfor the audit Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole of the consolidated financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and ISAs (NZ) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements. A further description of our responsibilities for the audit of the consolidated financialstatements is located on at the External ReportingBoard's website at: htt s: ,www.xrb. ovt.nz standards-for-assurance-J)ractitioners auditors-resoonsibilities audit-rec ort-7 This description forms part of our auditor's report.

Restriction on use This report is made solely to the Standing Committee, as a body. Our audit has been undertaken so that we might state to the Standing Committee those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Standing Committeeas a body, for our audit work, for this report, or for the opinions we have formed.

Wellington, New Zealand 1 September 2020

Page 28 A4 - Financial Reports - Appendix 4 - Page 26 - Appendix 4 - Financial Reports - A4 Page 29 Page 30 A4 - Financial Reports - Appendix 4 - Page 2 - Appendix 4 - Financial Reports - A4 Page 31 31 Page 4 - Financial Reports - A4 Appendix - Page 3 - - Page 4 - Page 32 A4 - Financial Reports - Appendix 4 - Page 5 - Appendix 4 - Financial Reports - A4 Page 33 - Page 6 - Page 34 A4 - Financial Reports - Appendix 4 - Page 7 - Appendix 4 - Financial Reports - A4 Page 35 - Page 8 - Page 36 A4 - Financial Reports - Appendix 4 - Page 9 - Appendix 4 - Financial Reports - A4 Page 37 - Page 10 - Page 38 A4 - Financial Reports - Appendix 4 - Page 11 - Appendix 4 - Financial Reports - A4 Page 39 - Page 12 - Page 40 A4 - Financial Reports - Appendix 4 - Page 13 - Appendix 4 - Financial Reports - A4 Page 41 - Page 14 - Page 42 A4 - Financial Reports - Appendix 4 - Page 15 - Appendix 4 - Financial Reports - A4 Page 43 - Page 16 - Page 44 A4 - Financial Reports - Appendix 4 - Page 17 - Appendix 4 - Financial Reports - A4 Page 45 - Page 18 - Page 46 A4 - Financial Reports - Appendix 4 - Page 19 - Appendix 4 - Financial Reports - A4 Page 47 - Page 20 - Page 48 A4 - Financial Reports - Appendix 4 - Page 21 - Appendix 4 - Financial Reports - A4 Page 49 - Page 22 - Page 50 A4 - Financial Reports - Appendix 4 - Page 23 - Appendix 4 - Financial Reports - A4 Page 51 - Page 24 - Page 52 A4 - Financial Reports - Appendix 4 - Page 25 - Appendix 4 - Financial Reports - A4 Page 53 - Page 26 - Page 54 A4 - Financial Reports - Appendix 4 - Page 27 - Appendix 4 - Financial Reports - A4 Page 55 - Page 28 - Page 56 A4 - Financial Reports - Appendix 4 - Page 29 - Appendix 4 - Financial Reports - A4 Page 57 - Page 30 - Page 58 A4 - Financial Reports - Appendix 4 - Page 31 - Appendix 4 - Financial Reports - A4 Page 59 - Page 32 - Page 60 A4 - Financial Reports - Appendix 4 Appendix 4 - Financial Reports - A4 Page 61 Entity Information 3 Statement of Service Performance 4 Statement of Financial Performance 5 Statement of Financial Position 6 Statement of Cash Flows 7 Statement of Accounting Policies 8 -9 Notes to the Performance Report 10-13

- Page 2 - Page 62 A4 - Financial Reports - Appendix 4 - Page 3 - Appendix 4 - Financial Reports - A4 Page 63 - Page 4 - Page 64 A4 - Financial Reports - Appendix 4 - Page 5 - Appendix 4 - Financial Reports - A4 Page 65 - Page 6 - Page 66 A4 - Financial Reports - Appendix 4 - Page 7 - Appendix 4 - Financial Reports - A4 Page 67 - Page 8 - Page 68 A4 - Financial Reports - Appendix 4 - Page 9 - Appendix 4 - Financial Reports - A4 Page 69 - Page 10 - Page 70 A4 - Financial Reports - Appendix 4 - Page 11 - Appendix 4 - Financial Reports - A4 Page 71 - Page 12 - Page 72 A4 - Financial Reports - Appendix 4 - Page 13 - Appendix 4 - Financial Reports - A4 Page 73 ST MATTHEW'S PRIMARY SCHOOL

ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2019

SchoolDirectory

Principal: Andrew Eagle

School Address: 200 King Street South Hastings School Postal Address: PO Box 824 Hastings School Phone: 06 876-4958

SchoolEmail: [email protected]

Ministry Number: 1608

Members of the Board of Trustees

Name Position How Position Gained Expiry Date Alister Hendery Chairperson Appointed Feb 2018 2022 Andrew Eagle Principal ex Officio Rita Ale Parent Trustee Elected 2019 2022 Juliette Swensson Parent Trustee Elected 2019 2022 MeariToko Parent Trustee Elected 2019 2022 Roisin van Onselen Parent Trustee Elected 2019 2022 Timothy Stevens Parent Trustee Elected 2019 2022 Bishop Andrew Hedge BOP Trustee Appointed Feb 2018 2022 Colleen Kaye BOP Trustee Appointed Feb 2018 2022 Nicola McCullough Staff Trustee Elected 2019 2022 Mark Hames Chairperson Elected 2016 Feb 201 9 Mark Hames Parent Trustee Elected 2016 May 2019 Tim Anderson Principal ex Officio Term 3 2019 Kathryn Rowe Staff Trustee Re-elected 2013 2019

Accountant / Service Provider: Anglican Diocese of Waiapu 2 Bower Street Napier

- Page 1- Page 74 A4 - Financial Reports - Appendix 4 - Page 2 - Appendix 4 - Financial Reports - A4 Page 75 Page ^AA.A 76 A4 # Analysis of Variance Reporting MINISTRY OF EDUCATION

- Financial TE TAHUHU O TE MATAURANGA

Reports -Appendix School Name: St Matthews Primary School- Hastings School Number: 1608

Strategic Aim Develop the hauora of our learners 4

AnnualAim Plan, coordinate and evaluate teaching and the curriculum

Target: With the removal of National Standards, and our participation in the Poutama Pounamu project as part of the Kahui Ako Nga Hau e Wha, the re-fashioning of emphases within the national curriculum was the focus for St Matthews Primary School. Previous principal did not set specific achievement targets in Reading, Writing and Maths tor 2019.

Writing Years 0-8. Achievement Challenge 1: By the end of 2020,78% of our Year 6 students and75o/o of our Year 8 students will be achieving at or above their expected levels in writing.

Numeracy at Years 0-8 Achievement Challenge 3: By the end of 2020, 82% of our Year 6 students and 670/o of our Year B students will be achieving at or above their expected levels in mathematics.

Reading - No specific target groups were set. This analysis of Variance includes a comparison between start of year data and end of year data 2019

Ministry of Education I Analysis of Variance Reporting New&alandGorerffr€nt m

Baseline Data:

14't6 1 2

13-14 1

12-13 2 2 2

11-12 1 1 4 3 1

10-11 2 1 1 1

,| 9-10 1 1 1 2 2 1 2

8-9 1 3 1 2 3 2 1 L23-26 7.48 2 1 I 1 l?t 22 7-7 % 2 I 1 119.20 6%7 1 2 4 1 1 1 117.18 6-614 1 1 3 1 1 I 112-16 5y.6 5 2 2 L6-1 1 5-5'A 6 1 L 1-5

Emergent 1

5v, 6- 6,h 7- 7%- 8- 8% 9- 10- 10% 11- 12- 12v, Year 5% 6 7 7% I 8% I sv" 10 10v, -11 11 v" -12 't2% t3u 45% of children are reading within six months of their chronological age. A further 17oh are reading within six months to a year of their age. 15o/o are reading at one year below their age level'

Maori Pasifika New Zealand and Asian (Indian, Totals (Samoan, other European Vietnamese, Sri Lankan, Chinese,

Appendix 4 - Finnacial Reports - A4 Page 77 - A4Page Reports 4 - Finnacial Appendix Tongan) Thai, Indonesian, 34 7 40 46 137 Above 2 5 At 11 5 20 16 52 Below o I 11 18 46 (34%) Well below 12 4 I (25"/" Approximately 4O% of all Maori and 40o/o of all Asian students are achieving at or above expected curriculum levels in writing. 50% of all New Zealand European and other European students are achieving at or above expected curriculum levels in writing, and approximately 30% of Pasifika students are achieving at or above expected curriculum levels in writing. 13oh of children made accelerated progress during the year (more than one year's curriculum progress). 34o/o of children made a year's progress in a year. 53o/o of children made less than a year's progress in one year, and half of these students were En lish Learners, and a m 40% of these students have

Page2 Ministry of Education I Tataritanga raraunga Page yea S progress n a yea n writing process ng a nd cog nitive need S The rema nder of the g ro up wh ich did not make one r' rated prog rESS tn the prevrous yea r we re at an expected cu rriculum 78 A4 were students who had previously made accele 1 one year at Level level for achievement, but were not ma intainrng the SA me rate of progress e. g Two years at Level

- Financial 2, and three years at Level 3).

Reports -Appendix Maths Maori Pasifika New Zealand Asian Total and other European

tJ/ 17 40 46 2 Above 2

4 1a 93 At .E 10 o 34 Below 6 7 12

2 I Well below J 3

levels in Approximat ely 75% of all New zealand Europeans and 75oh of all Maori students are at or above expected levels in numeracy. Approximately 60% of all pasifika and 60% of all Asian students are at or above expected progress). 58% nr,.,.'"ru"y. 5y" of children made accelerated progress during the year (more than one year's curriculum progress in one year, and of children made a year's progress in a year. 3lih of children made less than a year's Year 3 has a high level approximately half of tr"." children were in Years 1 & 2. The 2018 Year 2 cohort, which is now Disabilities, Autistic of children with cognitive and processing needs (including Specific Learning Disabilities, lntellectual Spectrum Disordei, Tourette's Syndrome), and migrant English Language Learners.

Page 3 Ministry of Education I Tdtaritanga raraunga Actions Outcomes Reasons for the variance Evaluation What did we do? What happened? Why did it happen? Where to nert?

Reading Reading Reading Reading The grapho-phonics programme 51% of children are achieving at or 49o/o of our school PoPulation are We will continue with our earlY which are which is taught daily by a teachers' above their chronological age in learning English as a second identification of children aide for all levels of English as reading. This is well below the language. Due to the large number then followed by specialist Second Language learners and 74oh national average for a Decile of ESOL students, support interventions to develop basic children with specific learning 4 school. programs may not show sight vocabulary and sound/letter difficulties effectiveness until later years. correspondence. lncludes: Using STEPs web for Year 3 . Targeted teacher aide time on upwards. This is an online course a regular basis to learn graPhoPhonix to support the development of decoding with the sound/letter relationships, spelling system. and grammar patterns. . Differentiated programmes within the classroom. Focus These programmes are in addition and acceleration. to the phonics programmes . Professionaldevelopment (Yolanda Soryl and Joy Allcock) supporting rapid whole word which are taught by teachers recognition. through-out the school as Part of . Hiring of a Fixed Term Teacher the regular classroom with specific ESOL skills to helP programmes. students with their language Appendix development earlier. . Continue to track our Maori and Pacifica students to the end of 4 -Finnacial 2020. . Develop the use of technology (Chromebooks) to suPPort differentiated learning in the

Reports senior classrooms. - A4 Page 79 - A4Page

I'lew Zeatand Government Ministry of Education I Analysis of Variance Reporting ffi Page

80 A4 Maths Maths Maths interventions were Currently we have 74o/o of children One third of non-achievers are No external - Financial Effective classroom teaching used for the acceleration of achieving at or above curriculum English language learners from for teacher aide expectations in numeracY. This is migrant families. Of these, 5 non- students, excePt those children with slightly above the national average achievers are Samoan or Tongan, support for Reports -Appendix targeted needs. of 7Oo/o for a Decile 4 school' 5 non-achievers are lndian or other Asian, and one non-achiever 9% of children have made is African. . Classroom teachers their accelerated progress during the differentiated Programme learners with targeted year, that is more than one Year's for progress in a year. teaching 4 . The development of teacher content knowledge was important prior to develoPing changes in teaching PedagogY' . Continue to track our Maori and Pacifica students to the end of 2020. . Develop the use of technologY (Chromebooks) to suPPort differentiated learning in the senior classrooms.

49o/o of our school are will continue with our earlY Continuing with established writing 38% of children are achieving at or PoPulation We English as a second of children which are programs. above curriculum exPectations in learning identification writing. This is well below the 66% language then followed bY sPecialist national average for a Decile 4 interventions school. . Continue with in-class and supplementary interventions to develop automaticitY in handwriting, basic sight words, and sound/letter knowledge to encode unknown words.

Page 5 Ministry of Education I Titaritanga raraunga . Focus on oralvocabulary development. . Focus on accelerated Progress was by the English as Second Language students, and of progress for students with specific learning difficulties. . Hiring of a Fixed Term Teacher with specific ESOL skills to helP students with their language development earlier. . Continue to track our Maori and Pacifica students to the end of 2020. . Develop the use of technologY (Chromebooks) to suPPort differentiated learning in the senior classrooms.

Planning for next Year: who did not achieve at the expected level for Literacy An ann ua target wl be set tn the 2020 annual plan regardi ng the students acceleration ln writi ng prog rCSS with particul af emphasis on the following n 2020 all teachers wil be req uired to identify priority learners for ear levels n 2020 who have been identified tn 20 I 9. Appendix a The target children n all Y plan ing the students who idd not achieve at the expected level for Reading a An annua targ et will be set tn next year's annual regard to ensure progress is taking place across all Year levels' we will continue to monitor and track all children in reading on a termly basis 4 -Finnacial how the board will make better provision for learners with special The charter refresh process lor 2021will pay greater attention to explaining educational needs. in the sENCo role' Reports Junior Team Leaders and the Principal being involved To continue to maintain our special needs register with the senior and with special educational needs' our planning will contain adapted progrurnm6s to meet the needs of our children - A4Page

81 Page 6 Ministry of Education I Tataritanga raraunga Page 82 A4 St Matthew's Primary School Kiwi Sport Statement - Financial and Sports Delive Hours Summary 2019 hours Y"age Comment: 2016 20t7 20L8 20t9 20LO ZOLL 2012 2013 20L4 2015 increase increase Reports -Appendix the continuation of our drive to 2202 2637 2s79 7397 -7444 -54.8% 2019 has seen Cross t292 1538 1505 77 -74 increase our pupil's participation levels and 2079 625 2860 544 2500 Ka t6 46 fitness rates. t 7253 745 1059 1105 1246 III2 82r 1060 298 -555% Netball 990 \420 1228 1033 486.5 -561.5 r00.o% 2019 saw no participation in the SportsHB 160 463 465 972 704r 1028 763 letics lt is planned 0 787.5 0 -760 initiative of skills development' Ha rd Hats participate in Netball, Rugby and Volleyball in 545 520 572 6L7 345 -275 -48.L% 4 467 nastics 2020. 7 86 0 516 -432 Parish 470 126 576 480 420 U 4L2 456 PALS Our Equine Support Programmes are also 792 80 465 0 -465 Cricket 77L.5 198 442 281 76r -33.s% proving their worth, with both Leg Up Trust L52 44L 308 458 480 0 -408 100.0% and Stable Hearts part of our regular support programmes. 135 384 2s0 development and Stable Hearts 15 3 720 720 740 360 315 38s 35s 340 35s Bal I growing competition that we ?24 316 320 0 -96 Super Sixes is a bloid 276 240 300 304 320 5.6% are enjoying involving ourselves in. Thisyear Trust 90 160 we had teams in four different sports over two ro4 LO4 t25 245 0 -245 237 81 too.o% days. Sixes 0 50 1 -100 55 354 3s0 L20 45 r participation is seen through the 0 24 The decline in 5 0 0 51 ro0.o% inability of students to be able to get to after 30 1870 0 0 Dance 105 parents run 0 0 0 100.0% school or minimal help from to 35 13.5 450 85 64 teams. 496 0 s85 0 0 roo.o% Beach Ed 278 208 0 220 79.t% Yachti t-J 772 208 tt2 0 -100 390 4 0 0 100.0% Duathlon 284 23 31-5 420 380 245 0 0 0 o.o% 393 324 300 Basketball n 225 0 0 o.o% Badminton 225 0 0 Futsal t3217 13555 t4225 7581.5 -6644 -50 I otal 5428 7505 9s83.5 8911 10158 tLz37 hours loage 2017 2018 2019 20to 20tt 20t2 20t3 20L4 2015 2015 increase increase

transport from BoT Funds 2019 from BoT Funds INCtUDING 2019 Ops Grant 2019 Actual 2019 Kiwisport funding Yrs 1to 8 s I']0 Ilox 824 200 I(ing Strcet Soutlr 5't \t,\ il l lt \\"s IIAST'INGS 4215 Ph [06) 876 +gsg /rh F;x [06]876a15u [email protected] z E I Angllcen schoolr ,,h"'^":1?i;:'*' 5t Mqtthew's Primqry School Annuql ReportzOlg

It is with pleasure that I ask you to read this Annual Report for 2019.

It was a busy year with a number of students coming and going throughout the year. The roll closed at 137 at the end of 2019, with a planned starting roll of 120 for 2020. This amount of transition is just another area that our teachers have to manage as they present our curriculum to the children.

The school works very hard to support families as well, always seeking ways to support the relationship between home and school.

We have provided many of opportunities for our students to extend themselves in the sporting arena with gymnastics, football, rugby, taekwon-do, cross country, cycling, netball, teeball, and also includes student "Wellbeing" activities such as Stable Hearts and Leg-up Trust.

Within the classroom, a real focus on supporting the students with their own learning style and needs is a main priority. This takes a huge amount of input from the staff - both teaching and support staff alike. As we continue to build on our teaching capacity we will see the introduction of Chromebooks into our two senior classes for 2020.

Our strengthening relationship with the Parish of St Matthew and the Diocese of Waiapu has seen changes in both our Board of Trustees and also with myself been appointed as principal at the beginning of Term 4. Our plans for the schools ongoing development is exciting to be part of.

Regards

Andrew Eagle Principal St. Matthew's Primary School

St Matthews Primary School | 200 King St South, Hastings,4156 | http://www.ourplace.school.nzl I Phone:06-875 49581 Email: [email protected]

Appendix 4 - Financial Reports - A4 Page 83 PO Box [i24 2(X) l(ing Strcct SoLtlh \t \l \t lill\,\ \ IIAS IINCS 42 I5 Ph ((Xr) li76 495lJ I :g Irax ((Xr) tj76,1l 5lJ [email protected]

Angllcrn Schoolr oIAol.r,aNoFZ..lr d St Matthew's Primary School Statement of ResponsibilitY

For the year ended 31 December 2019

The Board of Trustees accepts responsibility for the preparation of the annual financial statements and the judgements used in these financial statements.

The management (including the principal and others as directed by the Board) accepts responsibility for establishing and maintaining a system of internal controls designed to provide reasonable assurance as to the integrity and reliability of the school's financial reporting.

It is the opinion of the Board and management that the annual financial statements for the financial year ended 31 December 2019 fairly reflects the financial position and operations of the school.

The School's 2019 financial statements are authorised for issue by the Board.

Alister Hendery Andrew Eagle Full Name of Board Chairperson Full Name of Principal Kmq& of Chairperson Signature tfrincipal \? ..st Le Lo It A.r1*lf Zc'zt Date: Date:

5t Matthews Primary School | 200 King St south, Hastings,4156 | I Phone: 06-876 4958 | Email: admin@stmatthesprimary'school.nz

Page 84 A4 - Financial Reports - Appendix 4 - Page 1 - St Matthew's Primary 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 2 990,046 952,184 978,960 Locally Raised Funds 3 40,923 30,644 25,975 168,000 Use of Land and Buildings lntegrated 168,000 168,000 lnterest Earned 1,577 4,000 2,379 4 8,870 I nternational Students Other Revenue 225 200 220

1,209,641 1,155,028 1,175,534

Expenses Locally Raised Funds 3 7,904 6,844 7,266 673 I nternational Students 4 Learning Resources 5 855,626 817,517 857,544 Administration o 86,843 87,262 80,896 Property 7 224,861 222,520 227,776 Depreciation 8 16,259 18,000 14,425 Loss on Disposal of Property, Plant and Equipment 869

1,192,166 1,152,143 1,188,776

(13,242) Net Surplus / (Deficit) for the year 17,475 2,885

Other Comprehensive Revenue and Expenses

Total Gomprehensive Revenue and Expense for the Year 17,475 2,885 (13,242)

The above Statement of Comprehensive Revenue and Expense should be read in conjunction with the accompanying notes which form part of these financial statements.

Page 2 & pwe - Page 2 - Appendix 4 - Financial Reports - A4 Page 85 St Matthew's Primary School Statement of Changes in Net Assets/Equity For the year ended 31 December 2019

Budget Actual (Unaudited) Actual 2019 2019 2018 $ $ $

Balance at 1 January 108,239 122,819 121.481

Total comprehensive revenue and expense for the year 17,475 2,885 (13,242) Ministry of Education - furniture & equipment grant 3,660

Equity at 3l December

Retained Earnings 129,374 125,704 108,239

Equity at 31 December 129,374 125 704 108,239

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.

Page 3 & Page 86 A4 - Financial Reports - Appendix 4 - Page 3 - pwc St Matthew's Primary School Statement of Financial Position As at 31 December 2019

2019 2019 2018 Budget Notes Actual (Unaudited) Actual $ $ $ Gurrent Assets 78,667 Cash and Cash Equivalents I 148,129 125,977 Accounts Receivable 10 58,755 64,151 64,150 705 GST Receivable 4,075 705 1,844 Prepayments 402 lnventories 11 735 402 lnvestments 12 30 55 118 118 241,694 246 200,886

Current Liabilities Accounts Payable 14 71,562 61,529 61,529 7,116 Finance Lease Liability - Current Portion 17 8,838 7,116 1,288 Revenue Received in Advance 15 415 1,288 37,800 Provision for Cyclical Maintenance 16 33,172 38,000

113,986 107,933 107,733

Working Capital Surplus/(Deficit) 127,708 138,420 93,153

Non-current Assets 43,872 Property, Plant and EquiPment 13 41,752 25,872

41,752 25,872 43,872

Non-current Liabilities 7,671 Finance Lease Liability - Non Current Portion 17 9,170 7,671 21,117 Provision for Cyclical Maintenance 16 30,917 30,917

40,087 38,588 28,788

Net Assets

Equity

The above statement of Financial Position should be read in conjunction with the accompanying notes which form part of these financial statements.

Page 4 & - Page 4 - Appendix 4 - Financial Reports - A4 Page 87 pu,c St Matthew's Primary School Statement of Gash Flows For the year ended 31 December 2019

2019 2019 2018 Budget Note Actual (Unaudited) Actual $ $ $ Cash flows from Operating Activities Government Grants 281,584 293,418 299,079 Locally Raised Funds 39,919 30,928 32,334 Hostel 8,870 I nternational Students Goods and Services Tax (net) (3,371) 2,655 3,202 (175,907) Payments to Employees (120,03e) (117,278) Payments to SuPPliers (152,140) (187,783) (167,827) Cyclical Maintenance Payments in the year (4,828) lnterest Received 1,577 4,000 2,379 lnterest Paid (1,607)

(6,740) Net cash from / (to) the Operating Activities 49,966 25,940

Cash flows from Investing Activities (3,37e) Proceeds from Sale of PPE (and lntangibles) Purchase of PPE (and lntangibles) (8,843) (3,78e) (22,872) Purchase of lnvestments 25,118 e4J1e) (24,357)

(50,60e) Net cash from / (to) the lnvesting Activities 16,275 (27,e07)

Gash flows from Financing Activities Finance Lease Payments 13,599 3,507 14,787 (6,337) Loans Received/ Repayment of Loans (10,378)

Net cash from Financing Activities 3,221 3,507 8,451

Net increase/(decrease) in cash and cash equivalents 69,463 1,540 (48,897)

o Cash and cash equivalents at the beginning of the year 78,667 125,977 127,565

78,667 Cash and cash equivalents at the end of the year 9 48,129 127

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.

Page 5 & Page 88 A4 - Financial Reports - Appendix 4 - Page 5 - pwe St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

1. Statement of Accounting Policies a) Reporting Entity Si Hrt"it6"*'J primary Schoot (the Schoot) is a Crown entity as specified in the Crown Entities Act 2004 and a school public as described in the Education Act 1g8g. The Board of Trustees (the Board) is of the view that the School is a benefit entity for financial reporting purposes. b) Basis of Preparation Repofting Period tne tnancial 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 1g8g 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 iccepted 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 goods considered a public genltit Entity as it meets the crrteria specified as "having a primary objective to provide 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 ln line with the Financial Statements of the Government, the School has elected to early adopt PBE IFRS I Financial lnstruments. PBE IFRS 9 replaces PBE IPSAS 29 Financial lnstruments: Recognition and Measurement. lnformation about the adoption of PBE IFRS 9 is provided in Note 26.

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 othen'rrise noted in a specific accounting policy.

Presentation Currency These financial statements are presented in New Zealand dollars, rounded to the nearest dollar

S pecific Accounti ng Policies The accounting policies used in the preparation of these financial statements are set out below

Page 6 ft - Page 6 - Appendix 4 - Financial Reports - A4 Page 89 pwe St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

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.

Es1mates 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.

lJseful 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 Property, plant and equipment is disclosed at note '13.

Critical Judgements in applying accounting policies Management has exercised the following criticaljudgements in applying accounting policies

Cl assification of /eases Determining whether a lease is a finance lease or an operating lease requires judgement as to whether the lease transfers substantially all the risks and rewards of ownership to the school. Judgement is required on various aspects that include, but are not limited to, the fair value of the leased asset, the economic life of the leased asset, whether or not to include renewal options in the lease term, and determining an appropriate discount rate to calculate the present value of the minimum lease payments. Classification as a finance lease means the asset is recognised in the statement of financial position as property, plant, and equipment, whereas for an operating lease no such asset is recognised. Recognition of grants The School reviews the grants monies received at the end of each reporting period and whether any require a provision to carryforward amounts unspent. The School believes all grants received have been appropriately recognised as a liability if required. Government grants are disclosed at note 2.

c) Revenue Recognition Government Grants The school receives funding from the Ministry of Education. The following are the main types of funding that the School receives;

year Operational grants are recorded as revenue when the School has the rights to the funding, which is in the that the funding is received.

Teachers salaries grants are recorded as revenue when the School has the rights to the funding in the salary period they relate to. The grants are not received in cash by the School and are paid directly to teachers by the Ministry of Education.

Other Grants Other grants are recorded as revenue when the School has the rights to the funding, unless there are unfulfilled conditions attached to the grant, in which case the amount relating to the unfulfilled conditions is recognised as a not liability and released to revenue as the conditions are fulfilled. Grants for the use of land and buildings are also received in cash by the School as they equate to the deemed expense for using the land and buildings which are owned by the proprietor. Use of land and building grants are recorded as income in the period the school uses the land and building.

m_ PageT Jhlll Page 90 A4 - Financial Reports - Appendix 4 - Page 7 - pwe St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

Donations, Gifts and Beguesfs Donations, gifts and bequests are recorded as revenue when their receipt is formally acknowledged by the School

Interest Revenue lnterest Revenue earned on cash and cash equivalents and investments is recorded as revenue in the period it is earned. d) Use of Land and Buildings Expense The property from which the School operates is owned by the Proprietor. The expense is based on an assumed market rental yield on the land and buildings as used for rating purposes. This is a non-cash expense that is offset by a non-cash grant from the Proprietor. e) Operating Lease Payments Payments made under operating leases are recognised in the Statement of Comprehensive Revenue and Expense on a straight line basis over the term of the lease. f) Finance Lease Payments Finance lease payments are apportioned between the finance charge and the reduction of the outstanding liability. The finance charge is allocated to each period during the lease term on an effective interest basis. g) Cash and Gash Equivalents Cash and cash equivalents include cash on hand, bank balances, deposits held at call with banks, and other short term highly liquid investments with original maturities of 90 days or less, and bank overdrafts' The carrying amount of cash and cash equivalents represent fair value. h) Accounts Receivable S'hort-term receivables are recorded at the amount due, less an allowance for credit losses. The school applies the simplifled expected credit loss model of recognising lifetime expected credit losses for receivables' ln measuring expected credit losses, short-term receivables have been assessed on a collective basis as they possess shared credit risk characteristics. They have been grouped based on the days past due. Short-term receivables are written off when there is no reasonable expectation of recovery. lndicators that there is no reasonable expectation of recovery include the debtor being in liquidation. Prior Year Policy Accounts Receivable represents items that the Schoothas issued invoices for or accrued for, but has not received payment for at year end. Receivables are initiatly recorded at fair value and subsequently recorded at the amount the Schoot reatisticatly expects to receive. A receivable is considered uncollectable where there is obiective provision evidence the Schootwitt not be abte to coltect all amounts due. The amount that is uncollectable (the for uncoltectibility) is the difference between the amount due and the present value of the amounts expected to be collected. i) Inventories lnventories are consumable items held for sale and comprise of stationery and canteen. They are stated at the lower of cost and net realisable value. Cost is determined on a first in, first out basis. Net realisable value is the estimated selling price in the ordinary course of activities less the estimated costs necessary to make the sale. Any write down from cost to net realisable value is recorded as an expense in the Statement of Comprehensive Revenue and Expense in the period of the write down.

Page 8 s - Page 8 - Appendix 4 - Financial Reports - A4 Page 91 pwe St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019 j) lnvestments 6ank term deposits are initially measured at the amount invested. lnterest is subsequently accrued and added to the investment balance. A loss allowance for expected credit losses is recognised if the estimated loss allowance is not trivial. Prior Year Policy Bank term deposr'fs for periods exceeding 90 days are classified as investments and are initially measured at the amount invested. lnterestis subseguently accrued and added to the investment balance. After initial recognition bank term deposifs are measured at amortised cost using the effective interest method less impairment'

lnvestments that are shares are categorised as "available for sale" for accounting purposes in accordance with financial reporting standards. Share investments are recognised initially by the School at fair value plus transaction cosfs. Af balance date the Schoothas assesse d whether there is any evidence that an investment is impaired. Any impairment, galns or /osses are recognised in the Statement of Comprehensive Revenue and Expense.

After initiat recognition any investments categorised as availabte for sate are measured at their fair value without any deduction for transaction cosfs the school may incur on sale or other disposa/'

k) Property, Plant and EquiPment Land and buildings owned by the Proprietor are excluded from these financial statements. The Board's use of the land and buildings as 'occupant' is based on a property occupancy document.

lmprovements to buildings owned by the Proprietor are recorded at cost, less accumulated depreciation and impairment losses.

Property, plant and equipment are recorded at cost or, in the case of donated assets, fair value at the date of receipt, less accumulated depreciation and impairment losses. Cost or fair value as the case may be, includes those costs that relate directly to bringing the asset to the location where it will be used and making sure it is in the appropriate condition for its intended use.

property, plant and equipment acquired with individual values under $1,000 are not capitalised, they are recognised as an expense in the Statement of Comprehensive Revenue and Expense'

Gains and losses on disposals (r.e. sold or given away) are determined by comparing the proceeds received with plant the carrying amounts (r.e. the book value). The gain or loss arising from the disposal of an item of property, and equipment is recognised in the Statement of Comprehensive Revenue and Expense.

Finance Leases A finance lease transfers to the lessee substantially all the risks and rewards incidental to ownership of an asset, whether or not tifle is eventually transferred. At the start of the lease term, finance leases are recognised as assets and liabilities in the statement of financial position at the lower of the fair value of the leased asset or the present value of the minimum lease payments. The finance charge is charged to the surplus or deficit over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability. The amount recognised as an asset is depreciated over its useful life. lf there is no reasonable certainty whether the school will obtain ownership at the end of the lease term, the asset is fully depreciated over the shorter of the lease term and its useful life. l) Cyclical Maintenance A school recognises its obligation to maintain the Ministry's buildings in a good state of repair as a provision for cyclical maintenance. This provision relates mainly to the painting of the school buildings. The estimate is based on the school's long term maintenance plan which is prepared as part of its 10 Year Property Planning process. During the year the Board assesses the reasonableness of its 10 Year Property Plan on which the provision is based. Cyclical maintenance is disclosed at Note 16.

Fh Page 9 -lHS Page 92 A4 - Financial Reports - Appendix 4 - Page 9 - we St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

Depreciation property, plant and equipment except for library resources are depreciated over their estimated useful lives on a straight line basis. Library resources are depreciated on a diminishing value basis. Depreciation of all assets is reported in the Statement of Comprehensive Revenue and Expense.

The estimated useful lives of the assets are: Furniture and equiPment 1-10 years lnformation and communication technology 2-5 years Other EquiPment 1-5 years m) lntangible Assets Sofiurare cosfs Computer software acquired by the School are capitalised on the basis of the costs incurred to acquire and bring to use t'he specific software. Costs associated with subsequent maintenance or licensing of software are recognised as an expense in the Statement of Comprehensive Revenue and Expense when incurred.

Computer software licences with individual values under $1,000 are not capitalised, they are recognised as an expense in the Statement of Comprehensive Revenue and Expense when incurred.

Computer software that the school receives from the Ministry of Education is normally acquired through a non- exchange transaction and is not of a material amount. lt's fair value can be assessed at time of acquisition if no other methods lead to a fair value determination. Computer software purchased directly from suppliers at market rates are considered exchange transactions and the fair value is the amount paid for the software.

The carrying value of software is amortised on a straight line basis over its useful life. The useful life of software is estimated as three years. The amortisation charge for each period and any impairment loss is recorded in the Statement of Comprehensive Revenue and Expense. n) lmpairment of property, plant, and equipment and intangible assets primary The school does not hold any cash generating assets. Assets are considered cash generating where their objective is to generate a commercial return.

Non cash generating assefs property, plant, and equipment and intangible assets held at cost that have a finite useful life are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable service amount. The recoverable service amount is the higher of an asset's fair value less costs to sell and value in use.

Value in use is determined using an approach based on either a depreciated replacement cost approach, restoration cost approach, or a service units approach. The most appropriate approach used to measure value in use depends on the nature of the impairment and availability of information. lf an asset's carrying amount exceeds its recoverable service amount, the asset is regarded as impaired and the or carrying amount is written down to the recoverable amount. The total impairment loss is recognised in the surplus deficit.

The reversal of an impairment loss is recognised in the surplus or deficit.

Fh Page 10 _r+ll+

- Page 10 - Appendix 4 - Financial Reports - A4 Page 93 pwa, St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019 o) Accounts Payable Accounts payable represents liabilities for goods and services provided to the School prior to the end of the financial year which aie unpaid. Accounts Payable are recorded at the amount of cash required to settle those liabilities. The amounts are unsecured and are usually paid within 30 days of recognition. p) Employee Entitlements S hort-ter m e mpl oyee e ntitle me nts Employee benefits that are due to be settled within 12 months after the end of the period in which the employee renders the related service are measured based on accrued entitlements at current rates of pay. These include salaries and wages accrued up to balance date, annual leave earned to but not yet taken at balance date. q) Revenue Received in Advance Revenue received in advance relates to fees received from students where there are unfulfilled obligations for the School to provide services in the future. The fees are recorded as revenue as the obligations are fulfilled and the fees earned.

The School holds sufficient funds to enable the refund of unearned fees in relation to students, should the School be unable to provide the services to which they relate. r) Provision for Gyclical Maintenance The property from which the school operates is owned by the Proprietor. The Board is responsible for maintaining the land, building and other facilities on the School site in a state of good order and repair'

A school recognises its obligation to maintain the Ministry's buildings in a good state of repair as a provision for cyclical maintenance. This provision relates mainly to the painting of the school buildings. The estimate is based on the school's long term maintenance plan which is prepared as part of its 10 Year Property Planning process. During the year, the Board assesses the reasonableness of its 10 Year Property Plan on which the provision is based. Cyclical maintenance is disclosed at Note 16. s) Financial Assets and Liabilities All T-he School,s financial assets comprise cash and cash equivalents, accounts receivable, and investments' of these financial assets, except for investments that are shares, are categorised as "loans and receivables" for accounting purposes in accordance with financial reporting standards. lnvestments that are shares are categorised as "available for sale" for accounting purposes in accordance with financial reporting standards.

The School's financial liabilities comprise accounts payable, borrowings, finance lease liability, and painting contract liability. All of these financial liabilities are categorised as "financial liabilities measured at amortised cost" for accounting purposes in accordance with financial reporting standards.

Page 11 s Page 94 A4 - Financial Reports - Appendix 4 - Page 11 - pwc St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019 t) Goods and Services Tax (GST) The financial statements have been prepared on a GST exclusive basis, with the exception of accounts receivable and accounts payable which are stated as GST inclusive.

The net amount of GST paid to, or received from, the lRD, including the GST relating to investing and financing activities, is classified as a net operating cash flow in the statements of cash flows.

Commitments and contingencies are disclosed exclusive of GST. u) Budget Figures The budget figures are extracted from the School budget that was approved bythe Board at the start ofthe year. v) Services received in-kind From time to time the School receives services in-kind, including the time of volunteers, The School has elected not to recognise services received in kind in the Statement of Comprehensive Revenue and Expense.

6 Page 12 Jhrfi

- Page 12 - Appendix 4 - Financial Reports - A4 Page 95 pw,c St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

2. Government Grants 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Operational grants 215,813 237,627 246,118 Teachers' salaries grants 725,462 680,000 661,103 MOE - Principal Leave Funding 20,801 Other MOE Grants 8,262 35,812 Special Education grant 40,509 34,557 15,126

3. Locally Raised Funds

Local funds raised within the School's community are made up of: 2019 2019 2018 Budget Actual (Unaudited) Actual Revenue $ $ $ Donations 13,827 486 Fundraising 3,326 7,000 6,770 Other revenue 3,946 1,600 5,948 Trading 7,603 5,544 7,024 Activities 12,221 16,500 5,747

40,923 30,644 25,975 Expenses Trading 6,1 87 5,244 5,676 Fundraising (costs of raising funds) 741 1,590 Other Locally Raised Funds Expenditure 976 1,600

7,904 6,844 7,266

o Surptus/ (Deficit) for the year Locally raised funds 18 709

t---.11-€ Page 13 -ts#{t Page 96 A4 - Financial Reports - Appendix 4 - Page 13 - we St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

4. International Student Revenue and Expenses Budget Actual (Unaudited) Actual Number Number Number 2 I nternational Student Roll

2019 2019 2018 Budget Actual (Unaudited) Actual Revenue $ $ $ 8,870 I nternational student fees

Expenses Other Expenses 673

673

Surptus/ (Deficit) for the year lnternationalSfudenfs' 8,197 5. Learning Resources 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Curricular 27p62 36,879 41,575 Equipment repairs 904 2,000 1,457 Extra-cu rricu lar activities 22,393 17,110 14,700 Employee benefits - salaries 801,488 752,828 793,673 Staff development 2,879 8,700 6,139

855,626 817,517 857.544

6. Administration 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $

Audit Fee 4,684 3,970 6,350 Board of Trustees Fees 4,685 5,600 4,270 Board of Trustees Expenses 9,897 8,720 4,793 Communication 3,261 3,000 2,814 Consumables 10,404 8,600 9,437 Operating Lease 1,607 3,000 1,518 Other 743 1,540 650 44,194 Employee Benefits - Salaries 44,087 45,307 lnsurance 1,700 1,750 1,370 Service Providers, Contractors and Consultancy 5,775 5,775 5,500

Fh_ i_ lt I Page 14 .J-fur pwc - Page 14 - Appendix 4 - Financial Reports - A4 Page 97 St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

7. Property 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Caretaking and Cleaning Consumables 3,163 3,400 3,950 Consultancy and Contract Services 19,026 19,500 19,026 Cyclical Maintenance ExPense 10,000 10,000 10,000 Grounds 2,839 4,200 3,243 Heat, Light and Water 8,887 9,500 8,607 Rates 903 800 817 Repairs and Maintenance 9,782 5,920 11,372 Use of Land and Buildings 168,000 168,000 168,000 Security 2,261 1,200 2,761

222 227 776

The use of land and buildings figure represents 8% of the school's total property value. Propefty values are established year-end as part of the nation-wide revaluation exercise that is conducted every 30 June for the Ministry of Education's reporting purposes.

2018 8. Depreciation 2019 2019 Budget Actual (Unaudited) Actual $$$ Furniture and Equipment 5,318 18,000 4,563 lnformation and Communication 9,073 - 7,931 Other 1,s68 - ,1,q?1

. 18,000 14,425 --16259 9. Gash and Cash Equivalents 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Cash on Hand 150 150 Bank Current Account 68,013 45,711 72,373 Bank CallAccount 80,116 80,116 6,144 Short{erm Bank Deposits

Cash and cash equivalents for Cash Flow Statement 148,129 125,977 78,667

The carrying value of short-term deposits with maturity dates of 90 days or less approximates their fair value.

Page 15 pwe& Page 98 A4 - Financial Reports - Appendix 4 - Page 15 - St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

I 0. Accounts Receivable 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Receivables 1,090 729 728 Receivables from the Ministry of Education 5,786 19,126 19,126 Teacher Salaries Grant Receivable 51,879 44,296 44,296

58,755 64,151 64,',150

Receivables from Exchange Transactions 1,090 729 728 Receivables from Non-Exchange Transactions 57,665 63,422 63,422

58,755 64,151 64,150

11. lnventories 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Stationery 490 174 174 Canteen 245 228 228

735 402 402

12. lnvestments

The School's investment activities are classified as follows 2019 2019 2018 Budget Actual (Unaudited) Actual Current Asset $ $ $ Short-term Bank Deposits 30,000 55,118 55,118

30,000 55,118 55,118

13. Property, Plant and EquiPment

Opening Balance (NBV) Additions Disposals lmpairment Depreciation Total(NBV) 2019 $ $ $ $ $ $ Furniture and Equipment 24,067 2,500 ( 5,318) 21,249 lnformation and Communication 9,321 11,638 ( e,073) 1l,886 Other Equipment 10,485 ( 1,868) 8,617

( 41.752 Balance at 31 December 2019 43.873 14 134 16.259)

The net carrying value of equipment held under a finance leave is $13,587 Page 16 & - Page 16 - Appendix 4 - Financial Reports - A4 Page 99 pwe St Matthew's Primarv School Notes to the Financial Statements For the year ended 31 December 2019 Gost or Accumulated Net Book Valuation Depreciation Value

2019 $ $ $ Furniture and Equipment 128,748 (107,4e8) 21,250 lnformation and Communication 78,069 (66,1 83) 11,886 Other Equipment 39,329 (30,713) 8,616

Balance at 31 December 2019

Opening Balance (NBV) Additions Disposals lmpairment Depreciation Total(NBV) 2018 $ $ $ $ $ $ Furniture and Equipment 15,030 14,469 (86e) (4,563) 24,067 lnformation and Communication 11,683 5,567 (7,e31) 9,319 Other 6,200 6,217 (1,e31) 10,486

Balance at 31 December 2018

The net carrying value of equipment held under a finance leave is $12'601

Cost or Accumulated Net Book Valuation Depreciation Value 2018 $ $ $ Land Furniture and Equipment 125,379 (101,312) 24,067 lnformation and Communication 66,429 (57,110) 9,319 Other 39,329 (28,843) 10,486

Balance at 31 December 2018 231,137 fi87.265\ 43.872

14. Accounts Payable 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Operating Creditors 13,456 16,376 9,404 Accruals 5,295 6,972 Employee Entitlements - salaries 51,879 44,296 44,296 Employee Entitlements - leave accrual 932 857 857 tl,saz at,szs. al,szg

Payables for Exchange Transactions 71,562 61,529 61,529 Payables for Non-exchange Transactions - (PAYE and Rates) Payables for Non-exchange Transactions - Other

71,562 61.529 61,529

The carrying value of payables approximates their fair value.

Page 17 s Page 100 A4 - Financial Reports - Appendix 4 - Page 17 - w8 St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

15. Revenue Received in Advance 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Other 415 1,288 1,288

415 1,288 1 288

16. Provision for Cyclical Maintenance 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ - Page 14 - Provision at the Start of the Year 58,917 58,917 48,917 lncrease to the Provision During the Year 10,000 10,000 10,000 Use of the Provision During the Year (4,828)

Provision at the End of the Year 64,089 68, 917 58,917

Cyclical Maintenance - Current 33,172 38,000 37,800 Cyclical Maintenance - Term 30,917 30,917 21,117

64,08e 68,e17 ____!qplJ

17. Finance Lease Liability

The School has entered into a number of finance lease agreements 2019 2019 2018 for computers and other ICT equipment. Minimum lease payments Budget payable: Actual (Unaudited) Actual $ $ $ No Later than One Year 8,838 7,116 7,116 Later than One Year and no Later than Five Years 9,170 7,671 7,671 Later than Five Years

008 14 787 14 787

18. Related Party Transactions

The School is a controlled entity of the Crown, and the Crown provides the major source of revenue to the school. The school enters into transactions with other entities also controlled by the Crown, such as government departments, state- owned enterprises and other Crown entities. Transactions with these entities are not disclosed as they occur on terms if and conditions no more or less favourable than those that it is reasonable to expect the school would have adopted dealing with that entity at arm's length. Related party disclosures have not been made for transactions with related parties that are within a normal supplier or clienUrecipient relationship on terms and condition no more or less favourable than those that it is reasonable to expect the school would have adopted in dealing with the party at arm's length in the same circumstances. Further' transactions with other government agencies (for example, Government departments and Crown entities) are not disclosed as related party transactions when they are consistent with the normal operating arrangements between government agencies and undertaken on the normal terms and conditions for such transactions.

The proprietor of the School The Waiapu Board of Diocesan Trustees is a related party of the Board because the proprietor appoints representatives to the Board, giving the proprietor significant influence over the Board. Any services or contributions between the Board and Proprietor have been disclosed appropriately, if the proprietor collects fund on behalf of the school (or vice versa) the amounts are disclosed. Page 18 _ffi pEN[e - Page 17 - Appendix 4 - Financial Reports - A4 Page 101 St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

The proprietor provides land and buildings free of charge for use by the Board as noted in Note 1(c)' The estimated value of this use during the current period is included in the Statement of Comprehensive Revenue and Expense as "Use of land and buildings ".

19. Remuneration

Key management personnel compensation fey management personnel of the Schooi include all trustees of the Board, Principal, Deputy Principals and Heads of Departments. 2019 2018 Actual Actual $ $ Board Members Remuneration 4,685 4,270 Full-time equivalent members 0.24 0.33

Leadership Team Remuneration 234,643 225,904 Full{ime equivalent members 2 2

Total key management personnel remuneration 239,328 230,174 Total full{ime equivalent personnel 2.24 2.33

The full time equivalent for Board members has been determined based on attendance at Board meetings, Committee meetings and for other obligations of the Board, such as stand downs and suspensions, plus the estimated time for Board members to prepare for meetings.

Principal The total value of remuneration paid or payable to the Principal was in the following bands 2019 2018 Actual Actual Salaries and Other Shortterm Employee Benefits: $000 $000 Salary and Other PaYments 120-130 120-130 Benefits and Other Emoluments 2-3 2-3 Termination Benefits

Other Employees The number of other employees with remuneration greater than $100,000 was in the following bands: Remuneration 2019 2018 $000 FTE Number FTE Number 110-120 100-1 10

0.00 0.00 The disclosure for'Other Employees' does not include remuneration of the Principal.

Page 19 _ffi pstr8 Page 102 A4 - Financial Reports - Appendix 4 - Page 19 - St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

20. Gompensation and Other Benefits Upon Leaving

The total value of compensation or other benefits paid or payable to persons who ceased to be trustees, committee part member, or employees during the financial year in relation to that cessation and number of persons to whom all or of that total was payable was as follows: 2019 2018 Actual Actual Total $o $o Number of People 0 0

21. Gontingencies

There are no contingent liabilities (except as noted below) and no contingent assets as at 31 December 2019 (Contingent liabilities and assets at 31 December 2018: nil).

Holidays Act Gompliance - schools payroll The Ministry of Education performs payroll processing and payments on behalf of school boards of trustees, through payroll service provider Education Payroll Limited.

The Ministry has commenced a review of the schools sector payroll to ensure compliance with the Holidays Act 2003. The initial pnase of this review has identified areas of non-compliance. The Ministry has recognised an estimated provision based on the analysis of sample data, which may not be wholly representative of the total dataset for Teacher and Support Staff Entiflements. A more accurate estimate will be possible after further analysis of non- compliance has been completed, and this work is ongoing. Final calculations and potential impact on any specific individual will not be known until further detailed analysis has been completed

To the extent that any obligation cannot reasonably be quantified at 31 December 2019, a contingent liability for the school may exist.

22. Commitments

(a) Gapital Commitments

As at 31 December 2019 the Board has no capital commitments. (Capital commitments at 31 December 2018: nil)

23. Managing Capital

plant The School,s capital is its equity and comprises capital contributions from the Ministry of Education for property, and equipment and accumulated surpluses and deficits. The School does not actively manage capital but attempts to years, ensure that income exceeds spending in most years. Although deficits can arise as planned in particular they are offset by planned surpluses in previous years or ensuing years'

Page 20 ,m, g/,wfe - Page 20 - Appendix 4 - Financial Reports - A4 Page 105103 St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

24. Financial lnstruments

The carrying amount of financial assets and liabilities in each of the flnancial instrument categories are as follows Loans and receivables 2019 2019 2018 Budget Actual (Unaudited) Actual $ $ $ Cash and Cash Equivalents 148,129 125,977 78,667 Receivables 58,755 64,151 64,1 50 lnvestments - Term DePosits 30,000 55,1 1 8 55,1 18

Total Financial assets measured at amortised cost 236 245.246 197.935

Financial liabilities measured at amortised cost

Payables 71,562 61,529 61,529 Finance Leases 18,008 8,280 14,787 76,316 Total Financial Liabilities Measured at Amortised Cost 89,570 69,UU9

25. Events After Balance Date There were no significant events after the balance date that impact these financial statements. On March 11,2020 the World Health Organisation declared the outbreak of COVID-19 (a novel Coronavirus) a pandemic. Two weeks later, on 26 March, New Zealand increased it's COVID-1 9 alert level to level 4 and a nationwide lockdown commenced. As part of this lockdown all schools were closed. Subsequently all schools and kura reopened on the 18th of May 2020. At the date of issuing the financial statements, the school has been able to absorb the majority of the impact from the nationwide lockdown as it was decided to start the annual Easter School Holidays early. ln the periods the school is open for tuition, the school has switched to alternative methods of delivering the curriculum, so studients can learn remotely.

At this time the full financial impact of the COVID-19 pandemic is not able to be determined, but it is not expected to be significant to the school. The school will continue to receive funding from the Ministry of Education, even while closed.

26. Adoption of PBE IFRS I Financial lnstruments ln accordance with the transitional provisions of PBE IFRS 9, the school has elected not to restate the information for previous years to comply with PBE IFRS 9. Adjustments arising from the adoption of PBE IFRS 9 are recognised in opening equity at 1 January 2019. Accounting policies have been updated to comply with PBE IFRS 9. The main updates are: . Note g Receivables: This policy has been updated to reflect that the impairment of short-term receivables is now determined by applying an expected credit loss model' . Note 9 lnvestments: Term deposits: This policy has been updated to explain that a loss allowance for expected credit losses is recognised only if the estimated loss allowance is not trivial' . Note 10 Receivables: This policy has been updated to reflect that the impairment of short-term receivables is now determind by applying an expected credit loss model. . Note 12 lnvestments:This policy has been updated to explain that a loss allowance for expected credit losses is recognised only if the estimated loss allowance is not trivial' Upon transition to PBE IFRS9 there were no material adjustments to these financial statements

Page21 ppfife& Page 104 A4 - Financial Reports - Appendix 4 - Page 21 - St Matthew's Primary School Notes to the Financial Statements For the year ended 31 December 2019

Breach of Law - Failure to meet Statutory Reporting Deadline Under Sectio n g7C1of the Education Act 1989, the Board of Trustees is required to forward audited financial statements to the Ministry of Education by 31st May 2020-

financial COVID-1g as noted in note 25, andthe lockdown rules at Alert Levels 3 and 4, which restricted access to records, meant that the audit could not progress as planned and as a result the deadline could not be met. This provided situation was beyond the Board's control, and on the 28th May 2020 the Secretary for Education assurance that the Board would not be penalised for not meeting the deadline.

result the COVID-1g also impacted the ability of the Board to deliver their financial information to the auditors and as a Board of Trustees did not comply with Section 87A of the Education Act, in that it did not submit is Annual Financial Statements for audit by 31 March 2020.

Fh Page22 _hffi - Page 22 - Appendix 4 - Financial Reports - A4 Page 105 we .} pwe

INDEPENDENT AUDITORS REPORT

TO THE READERS OF ST MATIHEWS PRIMARY SCHOOL'S FINANCIAL STATEMENTS FOR THE YEAR ENDED 3T DECEMBER ZOTq

The Auditor-General is the auditor of St Matthew's Primary School (the School). The Auditor-General has appointed me, Victoria Jane Lawson, using the staff and resources of PricewaterhouseCoopers, to carry ooi tir" audit of the financial statements of the School on his behalf. Opinion of 1l1i" hurr" audited the financial statements of the School on pages 2to 2z,that comprise the statement and expense,- financial position as at 31 December zor9, the statement of comp_rehensive revenue and statement of cashhows fo1 th9 year e-nded on that date, and ,tut"-"tti of changes in"net assets/equity^ttral the notes to the firiancial statements include accounting policies and other explanatory information.

In our opinion the financial statements of the School: o present fairly, in all material respects: - its financial position as at 31 December zolg; and - its financial performance and cash flows for the year then ended; and . complywith generallyaccepted accounting practice in NewZealand in accordance with Public Benefit Entity Standards Reduced Disclosure Regime issued in New Zealand (PBE Standards RDR).

Our audit was completed on 17 August zozo. This is the date at which our opinion is expressed.

The basis for our opinion is explained below. In addition, we outline the responsibilitiesof the Board of Trustees and our responsibilities relating to the financial statements, we comment on other information, and we explain our independence. Emphasis of Matter - COWD-tq page er which outline Witilout -odi6'ing our opinion, *" dtu* attention to the disclosures in note 25 on possible of the elert Level4lockdown as a result of the COVID-I9 pandemic. the "f""ti Basis for our opinion We carried out our audit in accordance with the Auditor-General's Auditing Standards, which incorporate- (New the professional and Ethical Standards and the International Standards on Auditing Zealand) issued ly ttre Ne* Zealand Auditing and 65su1snce Standards Board. our responsibilities under those standards aie further described in the Responsibilities of the auditor section of our report.

We have fulfilled our responsibilities in accordance with the Auditor-General's Auditing Standards.

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

Pricewaterhousecoopers, Leuel g, 6 Albion st, Po Box 645, Napier 4t4O, Netu Zealand T: +64 6 835 6t44, plDc.co.nz

Page 106 A4 - Financial Reports - Appendix 4 - Page 23 - pwc

of the Board of Trustees for the financial statements Responsibilities-Board The of Trustees is responsible on behalf of the School for preparing financial statements that are fuirly pr"r"nted and that co;ply with generally accepted accounting practice in New Zealand. The Board of trustees is responsible for Such internal control as it determines is necessary to e-nable it to prepare financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Board of Trustees is responsible on behalf of the School for u.."r.ing th"e School's ability to continue as a going concern. The Board of Trustees is also resp-onsible for disclosinlg, as applicable, -utt"., related to going conce.tt and using the going corcern basis of accounting, nnless th-ere is an intention to close or -erge the School, or there is no realistic alternative but to do so.

The Board of Trustees' responsibilities arise from the Education Act 1989.

Responsibilities of the auditor for the audit of the financial statements Our'objectives are to obtain reasonable assurance about whether the financial statements, as a whole, are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit carried out in accordance with the Auditor-lGeneral's Auditing Standards will always detect a material misstatement when it exists. Misstatements are differences oiomissions of amounts or disclosures, and can arise from fraud or error. Misstatements are considered material if, individually or in the aggregate, they could reasonabiy be expected to influence the decisions of readers taken on the basis of these financial statements.

For the budget information reported in the financial statements, our procedures were limited to checking that the information agreed to the School's approved budget.

We did not evaluate the security and controls over the electronic publication of the financial statements.

As part of an audit in accordance with the Auditor-General's Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. Also:

- We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is suffici"ent uttd uppropriate tb provide a basis for our opinion. The risk of not detecting a material misstatement reiulting from fraud is higher than for one resulting from erro_r, as fraud"may involve collusion, forgery intentional omissions, misrepresentations, or the override ofinternal control. - We obtain an understanding of internal control relevant to the audit in order to design audit procedures that are uppropiiutu in the circumstances, but not for the purposc of expressing an opinion on the effectiveness ofthe School's internal control' - W" evaluate the appropriateness ofaccounting policies used and the reasonableness ofaccounting estimates and related disclosures made by the Board of Trustees.

2 PwC

- Page 24 - Appendix 4 - Financial Reports - A4 Page 107 } pwe

going concern basis of accounting by the - We conclude on the appropriateness of the use of the . Board of Trustees and,-bajed on the audit evidence obtained, whether a material uncertainty exists reiated to events or conditions that may cast significant doubt on the School's ability to c-ontinue required to draw as a going concern. If we conclude thaia material uncertainty-exists, wg ?re attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, io modify our opinion. Our conclusions are based on the audit evidence obtained upio the date of our auditor's report. However, future events or conditions may cause the School to cease to continue as a going concern. - We evaluate the overall presentation, struJturJand content of the financial statements, including the disclosures, and wheiher the financial statements represent the underlying transactions and events in a ntanuer thal. achieves fair presentation. may - We assess the risk of material misstatement arising from the Novopay payroll system, which still contain errors. As a result, we carried out procedures to minimise the risk of material errors arising from the system that, in our judgement, would likely influence readers' overall understanding of the financial statements.

We communicate with the Board of Trustees regarding, among other matters, the planned scope and timing of the audit and significant audit findingi, including any significant deficiencies in internal control that we identify during our audit.

Our responsibilities arises from the Public Audit Act zoor.

Other information The Board of Trustees is responsible for the other information. The other information comp-rises the information included wittrin the Analysis of Variance, the Kiwisport Statement, the Princip-als Rep-ort, and the Board ofTrustees List which form part ofthe Annual Report, but does not include the financial statements, and our auditor's report thereon.

Our opinion on the financial statements does not cover the other information and we do not express any form of audit opinion or assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information. In doing so, we consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on our work, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

PwC 3

Page 108 A4 - Financial Reports - Appendix 4 - Page 25 - *n pwe

Independence We aie independent of the School in accordance with the independence requirements of the Auditor- General's auaiting Standards, which incorporate the independence requiremeltg of?rofessional and Zealand Ethical Standard i (Revised): Co de of Ethiis for AssuranCe Practitioners issued by the New Auditing and Assurance Standards Board.

Other than the audit, we have no relationship with or interests in the School.

Jane Lawson PricewaterhouseCoopers On behalf of the Auditor-General Napier, NewZealand

4 PwC

- Page 26 - Appendix 4 - Financial Reports - A4 Page 109 HEREWORTH SCHOOL TRUST BOARD

ANNUAL REPORT

Year Ending 31 December 2019 Hereworth School Trust Board Annual Report 2019

Chairmans report For the year ended 31 December 2019

In 2019 the School welcomed its 10th Headmaster and as a Board we have been pleased with the way the year has developed and how effectively the Headmaster has integrated into the life of Hereworth School. It is recognised that in schools generally, that between the announcement of a resignation and the settling in of the next leader, up to two years of momentum can be lost. A Headmaster requires at least an annual cycle of calendar events to gain a sense of how the School operates.

Recognising this, the Headmaster was able to use his experience and vision for Hereworth to work closely with the Board to establish a new Strategic Plan which will take us through to 2022. Non governance strategy information will be released next year as an abridged version on our website.

The Headmaster, ably assisted by staff, has maintained good enrolment numbers. Much team work goes into presenting the School as a special place to prospective families. The roll steadily increased to 2019 so this bodes well for a good number at the start of 2020. The continued healthy boarding numbers was also pleasing as boarding is a defining feature of our culture.

The Board was presented the value added academic data at the last Board meeting of the year using the New Zealand Council for Education Research tool of measurement. Our performance as a School is outstanding compared to the national figures. As much as the Board is pleased with the year in year out academic performance of the boys we are working with the Headmaster to research what we can implement to achieve even better results. The adoption of a recognised learning framework, one underpinned by years of university research, is an area of school life which is vital to our future. Hereworth must be known locally for many things and its curriculum, the way it is taught and its assessment should by definition of a school, be at the forefront of reputation and practice.

People remark on the hard working and generous staff at Hereworth. This is true and the staff commitment to the boys and the programme is remarkable. When the teachers across the sector were awarded a significant salary increase this year and for three years to come, the Board fully endorsed this for the Hereworth staff. It is always a challenge when it comes to setting our fees but the staff are the number one asset and priority, when it comes to providing for the boys. The Board has anguished over how best to address staff salaries which can make up to 70% of the budget so we have rationalised where possible to keep things in perspective. We must look after, care for and develop our staff as they continue to lead, guide and grow our boys.

As a School we are fully committed to our vision, mission and values. They are centred on our christian beliefs. We aspire to be a respectful, caring, and inclusive community thriving on the input and commitment of staff, grandparents, parents, Old Boys and friends of the School. What the Hereworth Parents' Association and Old Boys have achieved during the year is appreciated.

The boys pick up on community, giving generously and life being about others. Our Motto Non Nobis Solum ("Not for ourselves alone") must remain central to our behaviour as a community.

Page 2 Hereworth School Trust Board Annual Report 2019

Last year we determined as a Board to refurbish the Hall to become a dedicated Performing Arts Centre as a result of a generous benefaction by Anna Stuck. This will be completed in July 2020. The Board has also decided to fundraise for a soft-shell Multi Sport Facility. This is to be located adjacent to the existing tennis courts, swimming pool and cricket oval. The Board has determined that the Multi Sport Facility will not proceed without the full amount raised through our community.

Both projects cost a total of $3.3million and by the end of 2019 we have raised $1.3million. The fundraising effort will begin with impetus in the new year.

In terms of change, Bishop Andrew departed from the Board, effective immediately as in 2020 he will be taking sabbatical and traveling to attend the Lambeth Bishops' Conference in England with his wife Raewyn in the middle of the year. This is more of an au revoir as Bishop Andrew looks forward to continuing to be involved in the life of the school and supporting key Hereworth events in the future.

The Board continues to give generously of their time and talent. They are all volunteers and literally hours of work go into governing the SchooL

Page 3 Hereworth School Trust Board Annual Report 2019

Statement of Comprehensive Revenue and Expenses For the year ended 31 December 2019

Note Group School 2019 2018 2019 2018 Revenue from non-exchange transactions Donations and Trust Income 349,745 250,271 386,314 289,141 Government Grants 210,254 204,269 210,254 204,269 Fees Income 3,089,168 3,224,719 3,089,168 3,224,719 Revenue from exchange transactions Rent and Facility Hire 117,599 104,988 117,599 104,988 Dividends 31,982 30,134 Realised Gain/(Loss) on Sale 1,022 55,806 Sundry Income 4 273,814 92,971 273,814 92,971 Uniform Shop Income 5 111,920 109,921 111,920 109,921 Other Income 6 1,562 (7,350) 465

Total Operating Revenue 4,187,067 4,065,726 4,189,069 4,026,472

Expenses

Employee Costs 7 2,602,469 2,451,035 2,602,469 2,451,035 Depreciation and Amortisation 13,14,15 300,641 342,906 300,641 342,906 General Expenses 8 1,393,402 1,402,164 1,346,194 1,382,041

Total Expenses 4,296,512 4,196,105 4,249,304 4,175,982

Finance Costs 9 44,732 38,747 44,732 38,747 Finance Income 10 (27,506) (25,035) (10,810) (7,260) Net Finance Costs 17,226 13,713 33,922 31,487

Surplus (deficit) for the year (126,671) (144,092) (94,157) (180,997)

Other comprehensive revenue and expenses 235,158 (80,681) Net fair value gains/ (losses) on available for sale financial assets: Currency Gains / (Losses) 1,233 4,239

Other comprehensive revenue and expense for the year 236,391 (76,442)

Total comprehensive revenue and expenses for the year 109,720 (220,534) (94,157) (180,997)

Page 4 8 Hereworth School Trust Board Annual Report 2019

Statement of Movements in Equity For the year ended 31 December 2019

Note Group School 2019 2018 2019 2018

Balance as at 1 January 6,577,757 6,798,290 5,415,034 5,596,031

Comprehensive revene and expenes 109,720 (220,534) (94,157) (180,997)

Total comprehensive revenue and expenses for the year 6,687,475 6,577,757 5,320,877 5,415,034

Page 5 8 Hereworth School Trust Board flnnualReport2019

Statement of Financial Position as at 31 December 2019

Note Group School 2019 2018 2019 2018 Assets Current Assets Cash & Cash Equivalents 17 494,723 449,500 324,551 353,801 Inventories 18 104,821 111,933 104,821 111,933 Receivables 19 77,509 119,880 78,987 119,060 Prepayments 48,649 11,316 48,649 11,316 Other Current Assets 86,797 71,531 121,953 93,358 Total Current Assets 812,500 764,161 678,961 689,469

Non-Current Assets Property, Plant & Equipment 13 4,556,442 4,706,830 4,556,442 4,706,830 Investment Properties 14 853,459 858,052 853,459 858,052 Intangible Assets 15 6,745 6,745 Capital Works in Progress 13 53,956 53,956 Non-current financial assets 16 1,588,944 1,400,468 Total Non-Current Assets 7,059,545 6,965,350 5,470,601 5,564,882

Total Assets 7,872,045 7,729,511 6,149,562 6,254,351

Liabilities Current Liabilities Payables 2.1 321,680 337,685 318,785 335,254 Interest bearing loans 2.0 413,552 434,045 413,552 434,045 Other current financial liabilities 353,647 311,237 658 1,231 Employee Entitlements 2.2. 95,690 68,788 95,690 . 68,788 Total Current Liabilities 1,184,569 1,151,754 828,685 839,318

Total Liabilities 1,184,569 1,151,754 828,685 839,318

Net Assets 6,687,475 6,577,757 5,320,877 5,415,034

Equity Equity 4,405,794 4,296,075 3,039,196 3,133,353 Trustee Special Funds 909,727 909,727 909,727 909,727 Reserves 1,371,954 1,371,954 1,371,954 1,371,954 Total Equity 6,687,475 6,577,757 5,320,877 5,415,034

Page 6 8 Hereworth School Trust Board Annual Report 2019

Statement of cash flows For the year ended 31 December 2019

Note Group School 2019 2018 2019 2018

Cash Flows From Operating Activities Cash was provided from: Parents Fees, Donations, Government Grants and other Sources 4,105,394 3,964,969 4,061,334 4,214,146 Investment Income 41,476 55,265 2 7,260 Cash was applied to Payments to Employees (2,539,148) (2,515,129) (2,539,148) (2,515,129) Interest Paid (24,039) (20,175) (24,039) (20,175) Other Expenses (1,325,922) (1,412,064) (1,322.159) (1,343,868) Net Operating Cashflows 257,762 72,866 175,991 342,234

Cash Flows From Investing Activities Cash was received from: Net Investment Cash Movement (7,296) 616,897 471,063 Sale of Plant, Property & Equipment Cash was applied to: Purchase of Investment Property (730,000) (730,000) Purchase of PP&E (184,748) (170,043) (184,748) (170,043) Net Iinvesting Cashflows (192,044) (283,146) (184,748) (428,979)

Cash Flows From Financing Activities Cash was received from Loan 450,000 450,000

Cash was applied to: Distributions to School Loan Repayments (20,493) (122,062) (20,493) (122,062) Net Financing Cashflows (20,493) 327,938 (20,493) 327,938

Net increase / decrease in cash 45,225 117,658 (29,250) 241,193 Add cash at the beginning of the period 449,499 331,841 353,801 112,607

Cash At End Of Period 494,723 449,500 324,551 353,801

Approved for issue by the Hereworth School Trust Board

On 30th November 2020

Gareth Biggs Trustee ~

Page 7 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

1 Reporting Entity The financial statements comprise the financial Statements of Hereworth School (the Schoo!) and its controlled entity, the Hereworth Foundation, to form the Group as at 31 December 2019.

Hereworth School Trust Board is a Charitable Trust incorporated under the Charitable Trusts Act 1957, and is a Charity registered under the Charities Act 2005 and is domiciled and operates in New Zealand. The relevant legislation governing Hereworth School Trust Board's operations includes the Education Act 1989. Hereworth Foundation is a charity registered under the Charities Act 2005 and is domiciled and operates in New Zealand.

Hereworth School Trust Board's primary objective is to provide a preparatory school for boys. Hereworth School Trust Board does not operate to make a financial return.

Hereworth School Trust Board has designated itself as a public benefit entity (PBE) for financial reporting purposes.

The financial statements for Hereworth School Trust Board are for the year ended 31 December 2019 and were approved by the Board on 30th November 2020.

2 Summary of significant accounting policies The financial statements have been prepared on a going concern basis, and the accounting policies have been applied consistently throughout the year.

(a) Statement of compliance and basis of preparation

Statement of compliance: The financial statements of Hereworth School Trust Board have been prepared in accordance with the requirements of the Charities Act 2005. The financial statements comply with generally accepted accounting practice in New Zealand (NZ GAAP).

The financial statements have been prepared in accordance with Tier 2 PBE Standards. Hereworth School Trust Board qualify for Tier 2 reporting as it does not have public accountability, and it is not large as defined by PBE IPSAS 1 Paragraph 38. The Hereworth School Trust Board has applied the reduced disclosure regime as allowed under Tier 2.

Measurement basis: The consolidated financial statements have been prepared on the historical cost basis, except for derivative financial instruments and available-for-sale financial investments, which have been measured at fair value.

(b) Changes in accounting policies and disclosures In 2019 expenses on-charged have been disclosed as revenue, separately to the corresponding expense. These total $207,109 in 2019. There has been no prior period adjustment for 2018.

In 2019 the realised movement between the cost and sale price of Investments have been presented in the Profit and Loss. In 2018 this was presented in Other Comprehensive Revenue and Expense and has been restated in the 2019 accounts.

In 2019 the expenses in relation to Scholarships, Bursaries and Staff Discounts have been netted off against Tuition Fees. There has been no prior period adjustment for 2018.

Page 8 8 Hereworth Sohool Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

(c) Basis of Consolidation The financial statements comprise the financial Statements of Hereworth School (the Schooi) and its controlled entity, the Hereworth Foundation, to form the Group as at 31 December 2019.

Controlled entities are all those entities over which the School has the power to govern the financial and operating policies so as to obtain benefits from their activities.

The financial statements of the Foundation are prepared for the same reporting period as the School, using consistent accounting policies. In preparing the consolidated financial statements, all intercompany balances, transactions, unrealised gains and losses resulting from intra-group transactions and allocations of income have been eliminated in full.

Non-controlling interests of the Foundation, in this instance the Hereworth Old Boys Association (HOBA), are allocated their share of net surplus or deficit in the statement of comprehensive revenue or expense and are presented within the liabilities in the consolidated statement of financial position, separately from the equity attributable to the School.

Losses are attributed to the HOBA only to the extent that these losses do not exceed the carrying amount of the HOBA interest in net assets. Any excess, and any further losses applicable to the HOBA, are allocated against the School's majority interest.

(d) Foreign currency transactions Foreign currency transactions (including, those subject to forward foreign exchange contracts) are translated into NZ dollars (the functional currency) using the Average exchange rates for the month of which the transactions occurred. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the surplus or deficit.

(e) Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprise cash at bank and in short term deposits that are readily convertible to lmown amounts of cash.

(f) Financial Instruments - initial recognition and subsequent measurement A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

Financial assets

Initial recognition and measurement Financial assets are classified, at initial recognition, as financial assets at fair value through surplus or deficit, loans and receivables, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate.

All financial assets are recognised initially at fair value plus, in the case of financial assets not recorded at fair value through surplus or deficit, transaction costs that are attributable to the acquisition of the financial asset.

The Group's financial assets include cash and short term deposits, trade and other receivables, loans and other receivables, and quoted and un quoted financial instruments

Page 9 8 Hereworth School Trust Board AnnuaJ Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

Subsequent measurement

For the purpose of subsequent measurement financial assets are classified in four categories:

- Financial assets at fair value through surplus or deficit - Loans and receivables - Held to maturity investments - Available for sale financial assets

Financial assets at fair value through surplus or deficit

Financial assets at fair value through surplus or deficit include financial assets held for trading and financial assets designated upon initial recognition at fair value through surplus or deficit.

Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term.

They are subsequently measured at their fair value with gains and losses recognised through surplus or deficit, including impairment losses.

The fair value for these Investments are determined with reference to quoted prices in active markets, for identical assets.

Impairment losses on equity investments recognised in the surplus or deficit are not reversed through the surplus or deficit.

The Group does not have any financial instruments classified as financial assets at fair value through surplus or deficit.

Loans and receivables

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are stated at amortised cost using the effective interest method less accumulated impairment losses. Cash and cash equivalents and Receivables listed in the Group's statement of financial position are classified as loans and receivables.

Held to maturity investments Non-derivative financial assets with fixed or determinable payments and fixed maturities are classified as held to maturity when the Group has the positive intention and ability to hold them to maturity.

The losses arising from impairment are recognised in the surplus or deficit as finance costs.

The Group does not have any financial instruments classified as held-to-maturity investments.

Page 10 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

Available for sale financial investments

Available for sale (AFS) financial investments include equity investments and debt securities. Equity investments classified as AFS are those that are neither classified as held for trading nor designated at fair value through surplus or deficit. Debt securities in this category are those that are intended to be held for an indefinite period of time and that may be sold in response to needs for liquidity or in response to changes in the market conditions.

The Group has designated the Foundation's Investment portfolio as available for sale investments.

Financial liabilities

Initial recognition and measurement

Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through surplus or deficit, or financial liabilities at amortised cost, as appropriate. All financial liabilities are recognised initially at fair value net of directly attributable transaction costs.

The Group's financial liabilities include accounts payable and loans and borrowings (including bank overdrafts) and have been classified as financial liabilities at amortised cost.

Subsequent measurement

After initial recognition, the Group measures all financial liabilities at amortised cost using the

(g) Inventories Inventory is measured at cost upon initial recognition. To the extent that second-hand inventory was received through non-exchange transactions (for no cost or for a nominal cost), the cost of the inventory remains zero as at the date of acquisition.

Cost is allocated using the first in, first out (FIFO) method, which assumes the items of inventory that were purchased first are distributed or used first.

Due to the small value of the items, purchases of Stationery are now expensed through the surplus or deficit.

(h) Non-Current Assets held for sale The Group classifies non-current assets as held for sale or for distribution to owners if their carrying amounts will be recovered principally through a sale or distribution rather than through continuing use. Such non-current assets classified as held for sale or as held for distribution are measured at the lower of their carrying amount and fair value less costs to sell or to distribute. Costs to sell (or distribute) are the incremental costs directly attributable to the sale (or distribution), excluding the finance costs and income tax expense.

Property, plant and equipment, investment property and intangible assets are not depreciated or amortised once classified as held for sale or as held for distribution.

Page 11 8 Hereworth Sahool Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

(i) Property, plant and equipment

Initial recognition and subsequent expenditure

Property, plant and equipment is measured initially at cost. Cost includes expenditure that is directly attributable to the acquisition of the items. The cost of an item of property plant and equipment is recognised only when it is probable that future economic benefit or service potential associated with the item will flow to the Group, and if the item's cost or fair value can be measured reliably.

Where an asset is acquired in a non-exchange transaction for nil or nominal consideration the asset is initially measured at its fair value.

Subsequent costs that meet the recognition criteria above are recognised in the carrying value of the item of property, plant and equipment. Such cost includes the cost of replacing part of the property, plant and equipment if the recognition criteria are met. When significant parts of property, plant and equipment are required to be replaced at intervals, the Group recognises such parts as individual assets with specific useful lives and depreciates them accordingly. Likewise, when a major inspection is performed, its cost is recognised in the carrying amount of the plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognised in surplus or deficit as incurred.

Measurement subsequent to initial recognition

Subsequent to initial recognition, property, plant and equipment is measured cost less accumulated depreciation and accumulated impairment, if any.

Depreciation

Depreciation is charged on a straight-line basis over the useful life of the asset. Depreciation is charged at rates calculated to allocate the cost or valuation of the asset less any estimated residual value over its remaining useful life:

Estimated useful lives / straight-line depreciation rates

Asset Class Depreciatio Buildings 2% - 8% SL Building fit out 2% -15% S1 Computer Equipment 10% - 20% S1 Furniture & Fittings 8.5% - 20% S1 Plant 5% - 33.3% SL Site Improvements 4% -15% S1 Vehicles and Maintenance Equipment 10% - 20% S1

The assets' residual values, useful lives and amortisation methods are reviewed, and adjusted if appropriate, at each financial year end.

For revalued assets, any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amounts of the assets and the net amounts are restated to the revalued amounts of the assets.

Page 12 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

An asset's carrying amount is written down immediately to its recoverable amount, or recoverable service amount, if the asset's carrying amount is greater than its estimated recoverable amount or recoverable service amount. Please refer to policy on impairment of non-financial assets below.

Derecognition

An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits or service potential are expected from its use or disposal.

Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These are included in surplus or deficit.

Upon disposal or derecognition, any revaluation reserve relating to the particular asset being sold is transferred to accumulated comprehensive revenue and expense.

(i) Investment properties Investment properties are measured initially at cost, including transaction costs. The carrying amount includes the cost of replacing part of an existing investment property at the time that cost is incurred if the recognition criteria are met and excludes the costs of day-to-day maintenance of an investment property.

Investment property acquired through a non-exchange transaction is measured at its fair value at the date of acquisition.

Subsequent to initial recognition, investment properties are measured at cost less accumulated depreciation and accumulated impairment.

Investment property buildings are depreciated at 2% per annum. Investment property land is not depreCiated.

Investment properties are derecognised either when they have been disposed of or when the investment property is permanently withdrawn from use and no future economic benefit or service potential is expected from its disposal.

Any gains or losses on the retirement or disposal of an investment property are recognised in surplus or deficit in the year of retirement or disposal.

Transfers are made to investment property when, and only when, there is a change in use, evidenced by ending of owner-occupation or commencement of an operating lease to another party. Transfers are made from investment property when, and only when, there is a change in use, evidenced by commencement of owner-occupation or commencement of development with a view

(k) Leases The determination of whether an arrangement is or contains a lease is based on the substance of the arrangement at inception date. The substance of the arrangement depends on whether fulfilment of the arrangement is dependent on the use of a specific asset or assets or the arrangement conveys a right to use the asset, even if that right is not explicitly specified in an arrangement.

Page 13 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued) Group as a lessee

Finance leases are leases that transfer substantially all of the risks and benefits incidental to ownership of the leased item to the Group. Assets held under a finance lease are capitalised at the commencement of the lease at the fair value of the leased property or, if lower, at the present value of the future minimum lease payments. The Group also recognises the associated lease liability at the inception of the lease, at the same amount as the capitalised leased asset.

The Group holds no finance leases.

Operating leases are leases that do not transfer substantially all the risks and benefits incidental to ownership of the leased item to the Group. Operating lease payments are recognised as an operating expense in surplus or deficit on a straight-line basis over the lease term.

Group as a lessor

Leases in which the Group does not transfer substantially all the risks and benefits of ownership of an asset are classified as operating leases. Initial direct costs incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognised over the lease term.

Rent received from an operating lease is recognised as income on a straight-line basis over the lease term. Contingent rents are recognised as revenue in the period in which they are earned.

(1) Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a non-exchange transaction is their fair value at the date of the exchange. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition.

Following initial recognition, intangible assets are carried at cost less any accumulated amortisation and accumulated impairment losses. Internally generated intangibles, excluding capitalised development costs, are not capitalised and the related expenditure is reflected in surplus or deficit in the period in which the expenditure is incurred.

The useful lives of intangible assets are assessed as either finite or indefinite.

Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired.

The amortisation period and the amortisation method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits or service potential embodied in the asset are considered to modify the amortisation period or method, as appropriate, and are treated as changes in accounting estimates.

Page 14 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

The amortisation expense on intangible assets with finite lives is recognised in surplus or deficit as the expense category that is consistent with the function of the intangible assets.

Gains or losses arising from de-recognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognised in surplus or deficit when the asset is derecognised.

Website and Software

The Group holds several computer software packages for internal use, including purchased software and a website owned by the Group.

Purchased software is recognised and measured at the cost incurred to acquire the software.

(m) Impairment of non-financial assets

Impairment of cash generating assets

For non-financial cash-generating assets, the Group assesses at each reporting date whether there is an indication that an asset may be impaired.

(n) Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

The expense relating to any provision is presented in the surplus or deficit net of any reimbursement.

(0) Employee benefits

Wages, salaries, annual leave and sick leave

Liabilities for wages and salaries (including non-monetary benefits), annual leave and accumulating sick leave are recognised in surplus or deficit during the period in which the employee rendered the related services and are generally expected to be settled within 12 months of the reporting date. The liabilities for these short-term benefits are measured at the amounts expected to be paid when the liabilities are settled. Expenses for non-accumulating sick leave are recognised when the leave is

(p) Equity Equity is the Trust's interest in the School and Group, measured as the difference between total assets and total liabilities.

Equity is made up of the following components:

Page 15 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

Accumulated comprehensive revenue and expense

Accumulated comprehensive revenue and expense is the Group's accumulated surplus or deficit since the formation of the entities, adjusted for transfers to/from specific reserves.

Reserves

Trustee Special Funds

These reserves have arisen from past bequests to the School and are shown at historical cost.

Property revaluation reserve

This reserve is for the revaluation of those items of property, plant and equipment that were

(q) Revenue Revenue is recognised to the extent that it is probable that the economic benefits or service potential will flow to the Group and the revenue can be reliably measured, regardless of when the payment is being made.

Revenue is measured at the fair value of the consideration received or receivable, taking into account contractually defined terms of payment.

The specific recognition criteria described below must also be met before revenue is recognised.

Revenue from non-exchange transactions

Grants, Donations, Legacies and Bequests

The recognition of non-exchange revenue from grants, donations, legacies and bequests depends on the nature of any stipulations attached to the inflow of resources received, and whether this creates a liability (i.e. present obligation) rather than the recognition of revenue.

Stipulations that are "conditions" specifically require the Group to return the inflow of resources received if they are not utilised in the way stipulated, resulting in the recognition of a non-exchange liability that is subsequently recognised as non-exchange revenue as and when the "conditions" are satisfied. Stipulations that are "restrictions" do not specifically require the Group to return the inflow of resources received if they are not utilised in the way stipulated, and therefore do not result in the recognition of a non-exchange liability, which results in the immediate recognition of non-exchange revenue.

Revenue is recognised when the amount of revenue can be measured reliably, and it is probable that economic benefits will flow to the Group and measured at the fair value of the consideration received or receivable. The following specific recognition criteria in relation to the Group's revenue streams must also be met before revenue is recognised.

Page 16 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

Government grants and other Grants received

Grants are recognised as revenue when they become receivable unless there is an obligation in substance to return the funds if conditions of the grant are not met. If there is such an obligation, the grants are initially recorded as grants received in advance and recognised as revenue when conditions of the grant are satisfied.

Donated assets

Where a physical asset is gifted to or acquired by the Group for nil consideration or at a subsidised cost, the asset is recognised at fair value. The difference between the consideration provided and fair value of the asset is recognised as revenue. The fair value of donated assets is determined as follows:

- For new assets, fair value is usually determined by reference to the retail price of the same or similar assets at the time the asset was received. - For used assets, fair value is usually determined by reference to market information for assets of a similar type, condition, and age.

Donated services

Certain operations of the Group are reliant on services provided by volunteers. Volunteer services received are not recognised as revenue or expenditure by the Group.

Revenue from exchange transactions

School Fees

School Fees are invoiced monthly for the months that the school is operating. The revenue for these fees is recognised in the financial year in which the fees are derived, and the service is provided.

Sale of Goods

Revenue from the sale of goods (such as Uniform items) is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on delivery of the goods, and when the amount of revenue can be measured reliably and it is probable that the economic benefits or service potential associated with the transaction will flow to the Group.

Interest revenue

For all financial instruments measured at amortised cost and interest-bearing financial assets classified as available-for-sale, interest income is recorded using the effective interest rate. Effective interest rate is the rate that exactly discounts the estimated future cash payments or receipts over the expected life of the financial instrument or a shorter period, where appropriate, to the net carrying amount of the financial asset or liability.

Page 17 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

2 Summary of significant accounting policies (continued)

Interest income is included in finance income in the surplus or deficit.

Dividends

Revenue is recognised when the Group's right to receive the payment is established, which is generally when shareholders approve the dividend.

Rental revenue

Rental revenue arising from operating leases on investment properties is accounted for on a straight line basis over the lease terms and is included in revenue in the surplus or deficit due to its operating nature.

Provision of services

(r) Taxes Income tax Hereworth School Trust Board and Hereworth Foundation are registered charities and consequently are exempt from the payment of income tax. Accordingly, no provision has been made for income tax.

Goods and services tax

Revenues, expenses and assets are recognised net of the amount of GST except: When the GST incurred on a purchase of assets or services is not recoverable from the taxation authority, in which case the GST is recognised as part of the cost of acquisition of the asset or as part of the expense item, as applicable; and

In the case of receivables and"payables, which are stated with the amount of GST included. The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position.

Cash flows are included in the statement of cash flows on a net basis and the GST component of cash flows arising from investing and financing activities, which is recoverable from, or payable to,

(s) Cost allocation The Group has derived the cost of service for each significant activity, as reported within the Statements of Service Performance, as direct costs, which can be traced directly to a specific significant activity, are expensed directly to the relevant activity.

Page 18 8 Hereworth School TIUst Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

3 Use of Judgements

The Group has derived the cost of service for each significant activity, as reported within the Statements of Service'Performance, as direct costs, which can be traced directly to a specific significant activity, are expensed directly to the relevant activity. The preparation of the Group's financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets ot liabilities affected in future periods.

Judgements

In the process of applying the Group's accounting policies, management has made the following judgements, which have the most significant effect on the amounts recognised in the consolidated financial statements:

Operating lease commitments - Group as lessor

The Group has entered into commercial property leases on its investment property portfolio. The Group has determined, based on an evaluation of the terms and conditions of the arrangements, such as the lease term not constituting a substantial portion of the economic life of the commercial property, that it retains all the significant risks and rewards of ownership of these properties and accounts for the contracts as operating leases.

Property, plant and equipment vs Investment property

The Group has classified some of its property and property, plant and equipment and some as investment property, depending on the use of the property. This judgement does not impact surplus or deficit or equity because both categories are recorded at cost less accumulated depreciation and accumulated impairment.

Classification of financial assets

The Group has classified its financial assets as loans and receivables and available for sale financial assets. There are other classifications available to the Group and that could be applicable to some of the investment assets (i.e. fair value through surplus or deficit and held to maturity) that the Group has not used.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared.

Provision for doubtful debts

A provision for doubtful debts was raised and management determined an estimate based on the information available. Additional disclosure of these estimates is included in Note 19. Provision for doubtful debts are measured at the management's best estimate of the shortfall between the gross value of the debt and the discounted expected receipts.

Page 19 8 Hereworth Sohool Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

4 Sundry Income Group School 2019 2018 2019 2018 Insurance Proceeds 10,000 10,000 Sundry Income 7,716 18,079 7,716 18,079 SChool production 11,980 11,980 On-charges 194,940 261 194,940 261 Postage & Tolls 45 45 Tuck Income 1,605 1,605 On-charged Daily School Buses 36,956 34,727 36,956 34,727 Casual Dining 3,127 1,663 3,127 1,663 Art Departments Fundraising 2,391 2,391 ESOLincome 17,445 25,849 17,445 25,849 273,814 92,971 273,814 92,971

5 Uniform Shop Sales

Uniform Shop Sales total is made up of the following amounts.

Group School 2019 2018 2019 2018 Uniform Sales 106,245 107,855 106,245 107,855 Uniform Sales Second Hand Uniform 3,472 504 3,472 504 Commission Earned on Second Hand Sales 2,203 1,561 2,203 1,561 111,920 109,921 111,920 109,921

Page 20 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

6 Other Income

Other Income is made up of the following amounts.

Group School 2019 2018 2019 2018 Profit (Loss) on Disposal of Investments 1,562 (7,815) Profit (Loss) on Sale of PPE 465 465 1,562 (7,350) 465

7 Employee Costs

Employee Costs is made up of the following amounts.

Group School 2019 2018 2019 2018 Employee Remuneration 2,536,794 2,390,932 2,536,794 2,390,932 Employers Superannuation Contribution 65,674 60,103 65,674 60,103 2,602,469 2,451,035 2,602,469 2,451,035

Board Member Remuneration

The total value of remuneration paid or payable to each Board member during the year was Nil (2018 Nil). There have been no payments made to committee members appointed by the Board who are not Board members during the financial year.

Page 21 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

8 General Expenses

The total of General Expenses is made up of the following amounts.

Group School 2019 2018 2019 2018 Accounting 1,495 1,495 Admin & General 69,469 77,845 69,058 77,173 Audit Fees 15,064 11,200 15,064 11,200 Bank Fees 3,106 2,729 3,106 2,729 Catering 110,999 146,730 110,999 146,730 Classroom and Associated Costs 410,028 195,279 410,028 195,279 Cleaning 15,021 12,676 16,021 12,676 Consultants 9,055 35,853 6,241 32,066 Discounts 40,359 60,638 40,359 60,638 Grounds 109,209 100,504 109,209 100,504 Boarding House Costs 34,604 14,830 34,604 14,830 Legal Expenses 2,545 5,403 2,545 5,403 Marketing 26,249 21,632 26,249 21,632 Operating Leases Other Staff costs 96,483 182,370 96,483 182,370 Repairs & Maintenance 166,664 82,125 166,664 82,125 Scholarships 187,051 187,051 Uniform Shop 93,587 120,993 93,587 120,993 Utilities 146,481 128,641 146,481 128,641 HOBA Income Allocation 42,983 15,664 1,393,402 1,402,164 1,346,194 .1,382,041

9 Finance Cost

The total of Finance Cost is made up of the following amounts.

Group School 2019 2018 2019 2018 Interest - BNZ housing Loan 23,644 22,753 23,644 22,753 Interest - BNZ Overdraft 394 1,862 394 1.862 Bad Debts 4,598 4,598 Doubtful Debt Expense 16,095 14,132 16,096 14,132 44,732 38,747 44,732 38,747

Page 22 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

10 Finance Revenue

The total of Finance Revenue is made up of the following amounts.

Group School 2019 2018 2019 2018 Interest Received 17,650 19,244 953 1,469 Interest on Overdue Debtors 9,856 5,791 9,856 5,791 27,506 25,035 10,810 7,260

11 Operating Commitments

The surplus or deficit includes the following amounts from operating leases as a lessee:

2019 2018 Not later than one year 37,608 15,078 Later than one year and not later than five years 23,249 5,444 Later than five years Total non-cancellable operating leases 60,857 20,522

Lease Term Expiry Date Annual Value Photocopiers 48 Months Jul-23 8,999 Franlling Machine 48 Months Sep-20 162 Waste Management 36 Months Nov-20 8,034 Turf Management Rolling 3 months 81,647

12 Capital Commitments

In 2019 the School signed a contract with GEMCO a local construction company to develop the Performing Arts Centre. The value ofthis initial contract was $1.107,269. Other than this there are no other commitments (2018 $nil).

Page 23 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

13 Property Plant and Equipment

The School owns all Property, plant and equipment. The tables below present the cost, additions, sales and depreciation of these assets.

Security held over items of property plant and equipment

The BNZ holds a first mortgage over land and buildings owned by Hereworth School Trust Board and security interest in all present and after acquired property to secure all BNZ indebtedness.

Furniture, Land and fittings and Vehicles and Computer buildings equipment machinery Equipment Total At 31 December 2019 Cost or valuation 8,172,055 1,008,497 91,931 449,080 9,721,563 Additions/(Disposals) 25,383 66,768 52,490 144,641 Accumulated depreciation (3 ,972,031) (822,046) (91,931) (423,755) (5,309,762)

Net book amount 4,225,407 253,219 77,815 4,556,442

Furniture, Land and fittings and Vehicles and Computer buildings equipment machinery Equipment Total At 31 December 2018 Cost or valuation 8,017,514 909,479 91,931 433,588 9,452,511 Additions/(Disposals) 154,541 99,878 15,492 269,911 Accumulated depreciation (3,762,626) (770,103) (87,579) (395,284) (5,015,592) Net book amount 4,409,429 239,254 4,352 53,796 4,706,830

As at 31 December 2019 there was $53,956 committed to Capital Expenditure (2018: Nil)

Page 24 8 Here worth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

14 Investment Property

The School owns two investment properties in Havelock North. The tables below present the cost, additions, sales and depreciation of these assets. One of the investment properties is considered a Non-current asset held for sale because, at 31 December 2019, it is subject to a sale and purchase agreement. The net book value of that property is $129,683 of the $858,052 below. The property will be sold for $900k

Land Buildings Total At 31 Decem ber 2019 Cost or valuation 599,960 324,818 924,778 Additions/(Disposals) Accumulated depreciation (71,319) (71,319)

Net book amount 599,960 253,499 853,459

Land Buildings Total At 31 Decem ber 2018 Cost or valuation 72,200 120,700 192,900 Additions/(Disposals) 527,760 202,240 730,000 Accumulated depreciation (64,848) (64,848) Net book amount 599,960 258,092 858,052

15 Intangible Assets

Software Amortisation Total

At 31 December 2019 Cost or valuation 24,979 24,979 Additions/(Disposal) 6,745 6,745 Amortisation to date (24,979) (24,979)

Net book amount $ 6,745 $ 6,745

At 31 December 2018 Cost or valuation 24,979 24,979 Additions/(Disposal) Amortisation to date (24,979) (24,979)

Net book amount $ NIL $ NIL

Page 25 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

16 Investment Portfolio

The Foundation's Investment Portfolio is made up of the following investments:

Group School 2019 2018 2019 2018

NZ Shares at Jarden 598,743 539,304 Australian Shares at Jarden 469,551 368,426 Global Shares at Jarden 225,738 172,749 NZ Bonds at Jarden 294,912 319,989 1,588,944 1,400,468

Current Portion 1,294,032 1,080,479 Long Term 294,912 319,989 1,588,944 1,400,468

The investments are listed and are able to be sold at any time, however the intention is to retain them as a capital base for the benefit of the Group and therefore they have been disclosed as non current assets.

17 Cash and cash equivalents

Cash and cash equivalents amount on the Statement of Financial Position is made up of the following amounts:

Group School 2019 2018 2019 2018

BNZ Current accounts 364,505 219,525 240,385 138,032 BNZ Call account 84,243 215,769 84,166 215,769 NZ Bonds at Jarden 45,975 14,205 494,723 449,500 324,551 353,801

Interest Rates for cash and cash equivalents

2019 2018 Bank Deposits 0.25% 1.00% Call deposits 0.10% 0.35% Banl{ Overdrafts 10.65% 10.65%

There are no restrictions over any of the cash and cash equivalent balances held by the Group. The Group has a $150,000 overdraft facility of which $150,000 remains undrawn (2018 $150,000).

Page 26 8 Hereworth School Trust Board fLnnuaiReport2019

Notes to the financial statements For the year ended 31 December 2019

18 Inventories

The Inventory amount on the Statement of Financial Position is made up of the following lines of stock:

Group School 2019 2018 2019 2018 Badges Inventory 6,117 6,004 6,117 6,004 Inventories - Uniforms 98,703 105,929 98,703 105,929 104,821 111,933 104,821 111,933

19 Receivables - Exchange and Non-Exchange Transactions

The Receivables amount on the Statement of Financial Position is made up of the following items:

Group School 2019 2018 2019 2018 Receivables from exchange transactions Accounts Receivable 77,504 114,816 78,981 113,943 Provision for Doubtful debts (30,228) (14,132) (30,228) (14.132) GST receivable 25,035 19,197 25,035 19,197 Receivables from non-exchange transactions Old Boys Association (4,299) (4,299) Parents Association 9,498 9,498 52 77,509 119,880 78,987 119,060

20 Loans

At reporting date BNZ holds a first mortgage over land and buildings owned by Hereworth School Trust Board and security interest in all present and after acquired property to secure all BNZ indebtedness.

Defaults and breaches at reporting date

As at 31 December 2019, the BNZ loan does not have any covenants.

Loans Effective Year of 2019 2018 Interest Rate Maturity Current I Non-current Current I Non-current BNZ Housing Loan 5.4% 8/07/2020 413,552 I 413,552 I

Page 27 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

21 Payables

The Pay abIes amount on the Statement of Financial Position is made up of the following amounts:

Group School 2019 2018 2019 2018 Payables from exchange transactions Accounts Payable 168,415 157,159 165,520 154,729 Fees Paid in Advance 56,027 56,027 Parents in credit 13,077 19,193 13,077 19,193 P A YE Clearing Account 60,068 31 ,932 60,068 31,932 Superannuation Clearing Account 21,068 21,068 Payables from non-exchange transactions Project Donations 5,000 5,000 5,000 5,000 Holding Deposits 9,092 23,210 9,092 23,210 Grant Received in Advance 2,300 2,300 Property Sale Deposit Received 44,185 44,185 Foundation Fundraising 1,844 1,794 1,844 1,794 Scholarship donations received in advance 20,000 20,000 20,000 20,000 321,680 337,685 318,785 335,254

22 Employee Benefit Liability

The Employee benefit liability is the amount of holiday pay due at 31 December 2019 for all employees.

23 Reserves

The Reserves held by the Group consist of Special Reserve Funds and a Property Revaluation Reserve.

Group School 2019 2018 2019 2018 H E Sturge Bequest 21,733 21,733 21,733 21,733 Capital Replacement Fund 850,313 850,313 850,313 850,313 J N Williams Memorial Fund 37,681 37,681 37,681 37,681 909,727 909,727 909,727 909,727

Property Revaluation Reserve 1,371,954 1,371,954 1,371,954 1,371,954

Page 28 8 Hereworth Sohool Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

24 Related Party

The following related party transactions occurred during the 2019 year at market rates and include sibling discounts that are available to all parents with more than one son at Hereworth. There were

Nature of Nature of Related Party Relationship Transaction 2019 2018 Jeremy Absolom Trustee of the School Fees - 34,605 Board (retired and other from Board school April 2018) incidentals

Anna Stuck Trustee of the Donation & - 21,344 Board (retired ScholaI,'ship from Board March 2018)

Vic Ellingham Trustee of the SdhoolFees 26,539 33,058 Board (from and other July 2018) school incidentals

Jeremy Absolom Trustee of the School Fees - 34,605 Board (retired and other from Board school April 2018) incidentals

Helen Hensman Wife of the Employed in 18,838 16,618 Chairman of the Uniform the Board Shop Gareth Kilsby Trustee of the School Fees - 29,045 Board and other (retired from school Board incidentals December and donation 2018)

Sarah Park Trustee of the School Fees 21,139 40.479 Board and other (from school August 2017) incidentals

Page 29 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

Kate Vautier Board enlisted School Fees - 19,272 reviewer of and other Board policies school incidentals

Elaine White Trustee of the School Fees 27,445 23,372 Board (from and other April 2018) school incidentals

Steve Fiet Headmaster Remuneration - 119,227 including salary, accommodatio nand allowances Willy Kersten Headmaster Remuneration - 89,197 including salary, accommodatio nand allowances Trevor Barman Headmaster Remuneration 174,600 - including salary, accommodatio nand allowances Lucy Dobbs Trustee of the School Fees 20,533 616 Board and other (from school March 2018) incidentals

Sam Howard Trustee of the School Fees - - Board and other (from school June 2019) incidentals

Page 30 8 Hereworth School Trust Board Annual Report 2019

Notes to the financial statements For the year ended 31 December 2019

25 Events after Balance Date

Since 31 December 2019, the outbreak of COVID-19 and related global responses have caused material disruptions to businesses around the world, leading to an economic slowdown. Global equity marl{8ts have experienced significant volatility and weakness but have subsequently recovered.

Refer to Note 14 for the details of the Sale of Investment Property subsequent to Balance Date.

Page 31 8 Baker Tilly Staples Rodway Audit Limited T: +64 6 878 7004 Cnr Hastings & Eastbourne Streets F: +64 6 876 0078 PO Box 46, Hastings 4156 E: [email protected] New Zealand W: www.bakertillysr.nz

INDEPENDENT AUDITOR’S REPORT To the Trustees of Hereworth School Trust Board

Report on the Audit of the Consolidated Financial Statements

Opinion We have audited the consolidated financial statements of Hereworth School Trust Board and its controlled entity ('the Group') on pages 4 to 31, which comprise the consolidated statement of financial position as at 31 December 2019, and the consolidated statement of comprehensive revenue and expense, consolidated statement of movements in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including significant accounting policies.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as at 31 December 2019, and its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Public Benefit Entity Standards Reduced Disclosure Regime ('PBE Standards RDR').

Our report is made solely to the Trustees of the Group. Our audit work has been undertaken so that we might state to the Trustees of the Group those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Trustees of the Group as a body, for our audit work, for our report or for the opinions we have formed.

Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (New Zealand) ('ISAs (NZ)'). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group in accordance with Professional and Ethical Standard 1 (Revised) International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) issued by the New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (‘IESBA Code’), and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other than in our capacity as auditor we have no relationship with, or interests in, Hereworth School Trust Board or its controlled entity.

32 Baker Tilly Staples Rodway Audit Limited, incorporating the audit practices of Christchurch, Hawkes Bay, Taranaki, Tauranga, Waikato and Wellington.

Baker Tilly Staples Rodway Audit Limited is a member of the global network of Baker Tilly International Limited, the members of which are separate and independent legal entities.

Responsibilities of the Trustees for the Consolidated Financial Statements The Trustees are responsible on behalf of the Group for the preparation and fair presentation of the consolidated financial statements in accordance with PBE Standards RDR, and for such internal control as the Trustees determine is necessary to enable the preparation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, the Trustees are responsible on behalf of the Group for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (NZ) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.

A further description of the auditor’s responsibilities for the audit of the consolidated financial statements is located at the External Reporting Board’s website at: https://xrb.govt.nz/standards-for-assurance-practitioners/auditors-responsibilities/audit-report-7/

BAKER TILLY STAPLES RODWAY AUDIT LIMITED Hastings, New Zealand 30 November 2020