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The accompanying summary financial statements on pages 18 to 34, which comprise the
summary statement of financial position as at 31 March 2015 and the summary 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 2015. We expressed an unmodified audit
opinion on those financial statements in our report dated 16 July 2015.
The summary financial statements do not contain all the disclosures required for full financial
statements under generally accepted accounting practice in New Zealand. Reading the
summary 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 summary 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 summary financial statements, derived from the audited financial statements
of The Waikato Community Trust Incorporated for the year ended 31 March 2015, are a fair
summary of those financial statements, in accordance with FRS-43
Summary Financial Statements
.
16 July 2015
Hamilton
Independent auditor’s report on the summary financial statements
To the beneficiaries of The Waikato Community
Trust Incorporated
3 5
T RUST WA I K ATO
ANNUA L R E POR T
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