2011-12 Annual Report - Howick Pakuranga Cricket Club

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First Floor Rices Mall 65 Picton Street Howick AUCKLAND 2145 New Zealand Ph (09) 532-9971 Fax (09) 532-9972 Email tim@timengland.co.nz TIM ENGLAND Chartered Accountant & Auditor INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE HOWICK PAKURANGA CRICKET CLUB INCORPORATED. REPORT ON THE FINANCIAL STATEMENTS We have audited the financial statements of Howick Pakuranga Cricket Club Incorporated which comprise the statement of financial position as at 31 March 2012, the statement of movement in equity and the statement of financial performance for the year ended, and a summary of significant accounting policies and other explanatory information. THE BOARD’S RESPONSIBILITIES The Board is responsible for the preparation of financial statements in accordance with generally accepted accounting in New Zealand and that give a true and fair view of the matters to which they relate, and for such internal control as the Board determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. AUDITOR”S RESPONSIBILITIES Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view of the matters to which they relate in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates, as well as evaluating the presentation of the financial statements. 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, the Club. 28
QUALIFIED OPINION In forming our opinion regarding these financial statements the following material issue has impacted on our opinion: • In common with similar organisations, control over revenues (including the bar operation) prior to being recorded is limited, and there are no practical audit procedures to determine the effect of this limited control; In respect of this issue we have not obtained all the information and explanations that we required, and therefore in our opinion, except for any adjustments that might have been found to be necessary had we been able to obtain sufficient evidence concerning the revenues prior to being recorded, the financial statements, as attached - • comply with generally accepted accounting practice in New Zealand; • give a true and fair view of the financial position of Howick Pakuranga Cricket Club Incorporated as at 31 March 2012 and its financial performance for the year ended on that date. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS We have obtained all the information and explanations we have required. In our opinion proper accounting records have been kept by Howick Pakuranga Cricket Club Incorporated as far as appears from our examination of those records. 29
Page 1 and 2: Howick Pakuranga Cricket Club Annua
Page 3 and 4: Howick Pakuranga Cricket Club Annua
Page 5 and 6: STRATEGIC PLAN VISION STATEMENT To
Page 7 and 8: Once again Graham Dennis and his Bo
Page 9 and 10: Our Juniors continue to thrive but
Page 11 and 12: We had nine ACA Championship winnin
Page 13 and 14: CLUB CAPTAIN’S REPORT Season 2011
Page 15 and 16: HPCC QUAD TOURNAMENT It has been lo
Page 17 and 18: FINANCIAL REPORT Further automating
Page 19 and 20: DIRECTORY AS AT 31 MARCH 2012 REGIS
Page 21 and 22: STATEMENT OF FINANCIAL POSITION AS
Page 23 and 24: STATEMENT OF FINANCIAL PERFORMANCE
Page 25 and 26: NOTES TO AND FORMING PART OF THE FI
Page 27: NOTES TO AND FORMING PART OF THE FI
Page 31 and 32: PREMIER RESERVE Men's Premier Reser
Page 33 and 34: Auckland Cricket Association - Pres
Page 35 and 36: Auckland Cricket Association - Year
Page 37 and 38: Blue Section Rank Team P BYE W D L
Page 39 and 40: Auckland Cricket Association - Year

2011-12 Annual Report - Howick Pakuranga Cricket Club

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