New Zealand Ultimate Incorporated. Financial Statements
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1 New Zealand Ultimate Incorporated Financial Statements For the year ended 31 December 2014
2 NEW ZEALAND ULTIMATE INCORPORATED CONTENTS PAGE Page No INCORPORATED SOCIETY PARTICULARS... 1 ANNUAL REPORT... 2 STATEMENT OF FINANCIAL PERFORMANCE... 3 STATEMENT OF MOVEMENTS IN ACCUMULATED FUNDS... 4 STATEMENT OF FINANCIAL POSITION... 5 NOTES TO THE FINANCIAL STATEMENTS... 6
3 INCORPORATED SOCIETY PARTICULARS INCORPORATED SOCIETY NUMBER: INCORPORATED DATE: 11 May 2005 REGISTERED OFFICE: ORGANISATION PURPOSE: BOARD MEMBERS: BANKERS: TREASURER: 24 Tauoma Crescent Stonefields Auckland To govern and grow the sport of Ultimate in New Zealand Iain Stewart (Chairperson) Crystal Lenky Nick Pannu Sally West Lucy Haberfield Aidan Johnstone Kiwibank Level 9, Lumley House 11 Hunter Street Wellington Helen Germann 77 Dingle Road Ohaupo Waikato
4 ANNUAL REPORT The Board has approved the Financial Statements of New Zealand Ultimate Incorporated for the period ended 31 December The Board has unanimously agreed that, as per section 10 of the Rules of New Zealand Ultimate Incorporated do not require an auditor to be appointed; these Financial Statements shall not be audited. For and on behalf of the Board Helen Germann Helen Germann Treasurer Iain Stewart Board Chair 10 February 2015 Date 2
5 STATEMENT OF FINANCIAL PERFORMANCE FOR THE PERIOD ENDED 31 DECEMBER 2014 NOTE Income Interest received Tournament / Player 4 9,532 3,878 7,182 12,025 levies Other Tournament 5 16,505 10,040 24,385 35,806 Income Development income ,320 Coaching Courses Grants/Sponsorship Sponsorship / 1,071 7,623 0 WUGC2012 transfer Other income Ulti.tv 6 2,337 pledge Other income U19 6 4,741 27,227 21,346 34,094 58,105 Less Expenses General (Peter Griffiths to Aussie camp) Contribution to NZ 3,771 10,623 2,000 2,000 representative teams Operating Costs 5,647 1,797 1,995 1,765 (Website, Meetings, Postbox, Stationery) AGM NZFDA Fees / WFDF 1,241 2, ,045 Fees NZU Awards, Gifts and prizes Tournament Running 7 14,094 10,497 22,124 24,485 Expenses Insurance Development expenses ,649 Projects 9 3,609 1,375 Bank Fees Miscellaneous 276 expenses 25,882 26,113 33,058 39,187 Net Surplus / Deficit 1,345 (4,518) 1,036 18,918 The accompanying notes form part of these financial statements. 3
6 STATEMENT OF MOVEMENTS IN ACCUMULATED FUNDS Net surplus / Deficit 1,345 (4,518) 1,036 18,918 Added to accumulated 1,345 (4,518) 1,036 18,918 funds during the period Opening funds 12,870 14,215 9,697 10,733 Closing accumulated 14,215 9,697 10,733 29,651 funds 4
7 STATEMENT OF FINANCIAL POSITION NOTE CURRENT ASSETS Bank NZU Inc account 14,215 9,697 9,780 29,651 Bank NZ Rep accounts 48,173 11,462 15,073 7,800 62,388 21,159 24,853 37,451 TOTAL ASSETS 62,388 21,159 24,853 37,451 CURRENT LIABILITIES Worlds Deposits payable 10 48,173 11,462 14,120 7,800 TOTAL LIABILITIES 48,173 11,462 14,120 7,800 NET ASSETS 14,215 9,697 10,733 29,651 ACCUMULATED FUNDS Opening funds 12,870 14,215 9,697 10,733 Net surplus / deficit 1,345 (4,518) 1,036 18,918 TOTAL EQUITY 14,215 9,697 10,733 29,651 5
8 NOTES TO THE FINANCIAL STATEMENTS 1 STATEMENT OF ACCOUNTING POLICIES Reporting Entity New Zealand Ultimate Incorporated is a registered society under the Incorporated Societies Act New Zealand Ultimate Incorporated is a reporting entity for the purposes of the Financial Reporting Act The financial statements have been prepared in accordance with the Incorporated Societies Act 1908 and the Financial Reporting Act Basis for Preparation The accounting principles recognised as appropriate for the measurement of financial performance and position on a historical cost basis are followed by the incorporated society. Statements are prepared on a cash accounting basis. Specific Accounting Policies The specific accounting policies used in the preparation of the financial statements are as follows: Goods and Service Tax The entity is not registered for GST. All items in these financial statements are inclusive of GST. Change in Accounting Policies There have been no changes in accounting policies during this period. 2 ACCOUNTING PERIOD New Zealand Ultimate Incorporated was incorporated on 11 May These financial statements are for the accounting period 1 January 2014 to 31 December COMPARATIVE PERIOD Accounts have been compared to the financial year end , the period end and the financial year end
9 4 TOURNAMENT / PLAYER LEVIES National Mixed $2,150 $2,500 $2,370 $1,584 National WaM $4,270 $0 $2,410 $2,470 National Indoor $1,116 $854 $740 $632 Northern Region $1,337 Central Region $240 Wellington Region $3,386 Southern Region $1,768 Twin Harbour $1,240 Classic B Grade $1,744 $524 B Grade - Nelson $182 $210 Beach B Grade - Indoor $240 Nationals National School $398 Other $252 $0 $0 $9,532 $3,878 $7,182 $12,025 5 OTHER TOURNAMENT INCOME National Mixed National WaM National School $7,120 $9,790 $11,865 $14,256 $9,385 $0 $12,520 $13,755 $7,795 $16,505 $9,790 $24,385 $35,806 6 OTHER INCOME Ulti.tv Pledges $0 $0 $2,337 $0 U19 $4,741 $0 $0 $2,337 $4,741 7
10 7 TOURNAMENT RUNNING EXPENSES National Mixed National WaM National School $4,548 $10,497 $11,914 $9,910 $9,546 $0 $10,209 $8,736 $5,839 $14,094 $10,497 $22,124 $24,485 8 DEVELOPMENT EXPENSES Regional Congress $0 $0 $864 Rise Up Coaching $7,649 $0 $0 $864 $7,649 9 PROJECT EXPENSES Ulti.tv $0 $0 $3,009 AFDA Relationship $0 $0 $600 $775 building Participation program $600 $0 $0 $3,609 $1, WORLDS DEPOSITS PAYABLE Worlds Deposits - Seniors Worlds Deposits U23 Worlds Deposits U19 Worlds Deposits Clubs $48,173 $11,462 $408 $0 $0 $0 -$61 $7,800 $0 $0 $14,020 $0 $0 $0 -$247 $0 $48,173 $11,462 $14,120 $7,800 8
11 New Zealand Ultimate Incorporated collects deposits from members attending International tournaments as part of a Representative Team. These deposits are then paid to the various tournament organizers by New Zealand Ultimate Incorporated. NOTE: ACCOUNTS RECEIVABLE The following amounts are currently due to New Zealand Ultimate Incorporated as at 31 December Auckland Ultimate Inc. Player levies - $ Canterbury Frisbee Flyers Club Player levies - $345 Hammertron Ultimate Player levies - $587 Magon Ultimate Player levies - $1390 Nelson Beach 2014 Player levies - $ NOTE: ACCOUNTS PAYABLE The following amounts are currently owed by New Zealand Ultimate Incorporated as at 31 December Hagen Hopkins - $690 - NZ Mixed Ultimate Championships Mayer and Toyer - $ NZ Mixed Ultimate Championships UHDA - $100 - NZ Mixed Ultimate Championships 9
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