Financials

Summary of
Financial Statements

FOR THE YEAR ENDED
30 JUNE 2026

BASIS OF PRESENTATION

The Summary Financial Statements have been extracted from the full Financial Statements that have been prepared in accordance with Generally Accepted Accounting Practice in New Zealand (“NZ GAAP”) and the Financial Reporting Act 2013. They comply with Public Benefit Entity International Public Sector Accounting Standards (“PBE Standards”) 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 Trust is a public benefit Not-For-Profit entity and is applying Tier 1 PBE Standards as it has expenditure of more than $33 million.

The full Financial Statements signed on 28th October 2026 have been audited by BDO Auckland and given an unmodified opinion. The full Financial Statements for the year ended 30th June 2026 were authorised for issue in accordance with a resolution of the Trustees on 28th October 2026.

The Summary Financial Statements do not include all the disclosures provided in the full Financial Statements and cannot be expected to provide as complete an understanding of the financial affairs of Visionwest Community Trust as the full Financial Statements. These can be viewed below.

The presentation currency is New Zealand dollars. All amounts are stated in nearest dollars, unless otherwise stated.