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F I N A N C I A l S T A T E M E N T S
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The accompanying summarised financial statements on pages 33 to 38, which comprise
the summarised statement of financial position as at 31 March 2013 and the summarised
statements of comprehensive income, changes in trust funds and cash flows for the year
then ended and notes, are derived from the audited financial statements of The Waikato
Community Trust Incorporated (‘’the trust’’) for the year ended 31 March 2013. We expressed
an unmodified audit opinion on those financial statements in our report dated 11 July 2013.
The summarised financial statements do not contain all the disclosures required for full
financial statements under generally accepted accounting practice in New Zealand. Reading
the summarised financial statements, therefore, is not a substitute for reading the audited
financial statements of The Waikato Community Trust Incorporated.
Trustees’ responsibility for the financial statements
The trustees are responsible for the preparation of a summary of the audited financial
statements, in accordance with FRS-43
Summary Financial Statements.
Auditor’s responsibility
Our responsibility is to express an opinion on the summarised financial statements based on
our procedures, which were conducted in accordance with International Standards on Auditing
(New Zealand) (ISA (NZ)) 810
Engagements to Report on Summary Financial Statements
.
Other than in our capacity as auditor we have no relationship with, or interests in, the trust.
Opinion
In our opinion, the summarised financial statements, derived from the audited financial
statements of The Waikato Community Trust Incorporated for the year ended 31 March
2013, are a fair summary of those financial statements, in accordance with FRS-43
Summary
Financial Statements.
11 July 2013
Hamilton
Independent auditor’s report on
the SUMMARISED financial statements
To the Trustees of The Waikato Community
Trust Incorporated
