Annual Reports & Annual Audited Accounts. Waiariki Te Ropu Wahine Maori Toko i te Ora, 61st National Conference KIA WHAKATANE AU I AHAU!!
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1 Annual Reports & Annual Audited Accounts Waiariki 2013 Te Ropu Wahine Maori Toko i te Ora, 61st National Conference KIA WHAKATANE AU I AHAU!! September 2013 Whakatane District War Memorial Hall Rex Morpeth Park On Short Street, Whakatane
2 Contents National President s Annual Report...3 Kaiwhakahaere/General Manager s Annual Report...11 Annual Audited Accounts...17 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
3 Kataraina O Brien National President
4 National President s Annual Report National Conference Waiariki September 2013 KIA WHAKATANE AU I AHAU!! Waiariki Tenei te inoi ki te Atua kia uhia tona Wairua ki runga i a tatou katoa kia puta mai te maramatanga, te kaha, me te Aroha. E te Atua tautoko tatou i mua, i muri, i nga taha e rua, ma roto i a Hehu Karaiti. Amene. Whatungarongaro te tangata, toitu te whenua, kei te haere tonu tenei tuahuatanga huri noa te motu. Ka whakaaro ki tetahi o nga tino kaitautoko o to tatou Ropu a Parekura Horomia, te wahine ataahua o te iwi Maori, a Maureen Waaka (nee Kingi), me ki, ratou katoa te hunga mate o ia marae o ia marae, hoatu koutou ki te Ao Wairua, moe mai i te okiokinga me te rangimarie. Kua oti wa ratou mahi i runga i tenei whenua, whakataa mai i te Rangi i te kainga tino ataahua, karekau he mamae, karekau he raru, i te maramatanga o te Atua. Otira, kore matou e wareware i a ratou, wa tatou wahine toa, wa tatou tane rangatira, ka maumahara tatou ki wa ratou pukenga me nga mahi i mahia e ratou i runga i tenei whenua, i runga hoki i te whakaaro me haere tonu enei mahi hei painga mo te whanau, te hapu me te iwi. Ka mihi ki a Kiingi Tuheitia, a Makau Ariki Atawhai, to tatou kaiwhakaruruhau me te kahui Ariki whanui tonu, ma te Atua ratou e hapai, e tiaki, e whakakaha. Pai marire ki a ratou i nga wa katoa. Ki nga manuhiri, nga Perehitini o mua, nga mema o Te Ropu Wahine Maori Toko i te Ora, te marea kua tatu mai mo tenei hui a tau ono tekau ma rua, nga mihi mahana kia koutou katoa. Tenei te mihi nui ki te Kaiwhakahaere hou a Awhimai Reynolds i timata tana mahi i te marama o Pepuere i tenei tau me wa tatou kaimahi i te tari matua i Poneke, a Huia, a Taanga, me Joyce, me pehea te korero, kei a ratou te mahi nui kia haere totika tonu to tatou waka. Ka mihi ki nga kaihautu o ia Rohe, kei a koutou te mahi nui hoki, te timata peka hou,te panui ki nga mema nga karere mai te tari matua me te tautoko i nga mahi e mahia ana mo te painga o te whanau. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
5 Introduction We pray that God will envelop all of us with his spirit of wisdom, strength and love. Accompany and Support us in the front, at the back and on either side of us through Jesus Christ our Lord. Amen. People depart this world but the land remains, an everyday occurrence of life. We remember one of our staunch supporters Parekura Horomia, the beautiful Maureen Waaka, the many people from each marae, rest in peace and everlasting light in a very beautiful place bereft of pain and the troubles of this world. They leave saddened families in the hope that their work and example will continue to be actioned by descendants and friends in order to make a difference for whanau hapu and Iwi. We acknowledge Kiingi Tuheitia, our patron Makau Ariki Atawhai me te whanau Ariki katoa, may God uplift support and strengthen them all. Warm greetings to all our visitors, our Past National Presidents, our League membership and everyone assembled here for our 61st Annual Conference. We acknowledge our new Kaiwhakahaere/General Manager Awhimai Reynolds appointed to this position on the 18th February, National office staff Huia Johnson, T Lawrence and Joyce Tipene- Stephens for the sterling mahi they all do to keep our organisation operational. We appreciate the outputs from National Office staff despite the heavy workload. My thanks to the National Vice President, Jane du Feu MNZM, JP and Area Representative for Waiariki, Materoa Dodd, for their support on the management committee. We acknowledge all the Area Representatives for the mahi they do starting new branches, sharing news following National Executive hui with our membership and supporting whanau in need. We continue to rely heavily on the Area Representatives input and commitment to help further the aims of our organisation. Thanks also to the members of the Constitutional Review Committee. The timeline has been completed and we hope to have our pukapuka ture ratified at this year s National Conference 2013, then mahi can continue on the handbook as well as the organisational review. Our sincere thanks to Teresa Te Pania-Ashton, Chief Executive, Maori Women s Development Inc and staff for the support given to the League delivering Financial Literacy seminars throughout the eight Regions of Aotearoa. This kaupapa has helped to uplift and upskill our whanau. 4 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
6 Regional Visits My humble and sincere thanks to the membership for the warm hospitality extended to myself, and on occasion the National Vice President, the Kaiwhakahaere/General Manager and staff when visiting regions. Tenei te mihi nunui kia koutou mo nga manaakitanga tino rawe. Financial Performance The financial report highlights the performance of the Kaiwhakahaere/General Manager and her staff as evident in the audit report, confirming our accountability and transparency. Funding continues to be competitive in this economic downturn and we need to manage our funds prudently. Although we are a non-profit organisation, a non-government and non-corporate organisation, we need to show some profit to prepare for our own autonomy when funding is not easily accessible. National Executive Meetings Eight meetings and five teleconferences were held. Attendance was as follows: National President...13 National Vice President...8 Area Representatives Aotea...10 Proxy for Aotea...1 Ikaroa...11 Tainui...12 Tairawhiti...11 Taitokerau...12 Tamaki Makaurau...12 Te Waipounamu...10 Waiariki...10 Proxy for Waiariki...1 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
7 Representation on Boards and Committees As National President I represent the League on the following committees: a) Maori Women s Development Incorporation (MWDI) These hui are held bi-monthly in Wellington. The main direction and focus of the Trustees has been to encourage our whanau into business. With the appointment of our Chief Executive, Teresa Te Pania-Ashton. This allows for Maori Women s Development Inc to pursue its Core Business. MAIBIZ is a programme which has been sponsored by MWDI for the past five years, targeting low decile Secondary Schools up-skilling rangatahi, specifically year 12 and 13 Maori students with all the necessary pukenga required to start a business. This is a three-day seminar facilitated by Mark Douglas and Ereti Maro. The students use their innovative ideas; they present their product on the third day to four community judges. b) Maori Education Trust Maori Education Trust - supporting tauira into tertiary education with scholarships website c) ACC: OPAG (Older Persons Advisory Group to ACC) This group consists of 10 members. Three members from Age Concern including the National President Liz Baxendine, Dr Tom Fararr, Medical Advisor, Wellington, Dr Virinder Aggarwal, Shanti Niwas, Auckland, John Wong, Director Asian Family Services, Margaret Snow, RNZRSA, Molly Fisco representing PACIFICA and two League members, Kui Morrell and I. This committee was initiated by ACC in order to advise ACC how better to deliver their services to the community, especially in a culturally appropriate manner and to advise on barriers that the older community encounter when trying to seek support from ACC. The list of barriers has been identified, some of which have been addressed. If there are any issues that League members are aware of which affect our people especially kaumatua eg, older adults fall prevention strategy, Do you need D3, ask your GP. Further information is available on ACC s website d) Te Putahi Paoho Te Putahi Paoho operates as an electoral college of national Maori organisations that have a role in promoting te reo Maori. The organisation s membership was negotiated during the drafting of the Maori Television Service Act. The long term strategic direction is to take a leading role in securing sufficient spectrum and resources to protect and promote te reo me ona tikanga. Many changes have occurred over the last 20 years, and Te Putahi Paoho has consulted with the Maori broadcasting sector, the Maori language sector, and Iwi representative organisations on the make-up of Te Putahi Paoho. 6 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
8 e) Pacific Women s Watch The League received an invitation to attend the AGM of Pacific Women s Watch New Zealand in Auckland in June. I was also given the honour to be their patron, which was humbly accepted. Pacific Women s Watch consists of a number of women s organisations like National Council of Women, Catholic Women s League, Shakti, Asian Women s Trust, Women s Refuge, PACIFICA and many others. Its purpose is to ensure that women in all countries within the Pacific sub-region, co-ordinate in solidarity to promote the advancement of women against violence, equality in employment and many other issues that women encounter. Pacific Women s Watch (New Zealand) hosted a CEDAW (Convention for the Elimination of All Forms of Discrimination against Women) workshop on April in Auckland to upskill New Zealand Women in Leadership and Decision- Making and to also offer a better understanding of the Human Rights and Gender Dimensions of CEDAW. This support is in preparation to present reports to an international audience in New York There were 20 women from New Zealand who attended the international conference in New York City, New York, June Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
9 Functions Attended We have had an exceptionally busy year following National Conference in Blenheim. There have been many meetings such as advertising and confirming the appointment of our Kaiwhakahaere, confirming our Constitution Review Committee and supporting staff. A number of invitations have been received during the year where I have been honoured to represent our organisation. Following is an example of the functions/events and regional meetings I have attended: a) Eight Regional Financial Literacy Hui in November and other Regional events b) Graduation Ceremonies c) Aotearoa Netball dinner and re-union d) Koroneihana Dinner and Kawe Mate Turangawaewae e) Government House Reception Prince Charles, Duke of Kent and Camilla Duchess of Cornwall f) Waitangi day celebration at Waitangi g) State of the Nation dinner Auckland hosted by the Minister of Maori Affairs the Hon Dr Pita Sharples h) Government House Matariki event and several other Matariki events in Wellington and Hopuhopu i) Kaupapa mo te wai i runga i te awa o Waikato j) Rural Women s function k) Te Matatini l) PACIFICA AGM - Murihiku m) Education Awards in Wellington and Auckland; and n) New Zealand Pacific Women s Watch AGM - Auckland. Heoi ano, ahakoa nga piki me nga heke o tenei ao hurihuri, ko te mea nui ko wa tatou whanau, manaakitia atawhaitia i a ratou, mai tera tuahuatanga ka makere nga painga ki te hapu me te iwi. I te timatanga te Atua, i takea ai nga mea katoa Waihoki o nga hunga i takea mai Ko ratou i manako atu ki a ia Tukua ana te mana ki a ratou E meinga ai ratou hei tamariki mana Ko tenei hei huarahi moku Ko tenei hei inoi maku 8 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
10 Conclusion Heoi ano, he maha nga raru kei Aotearoa pera i te hoko i wa tatau rawa, he aha he aha, me kii he maha hoki nga roopu hei wero i te Kawana, pera i nga Iwi me te Kaunihera Maori, ko te tino kaupapa o to tatau roopu i timata ai wa tatau wahine toa o mua, ko te Whanau, koira Atawhaitia te Whanau. Tatau Tatau Kataraina O Brien National President Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
11 Awhimai Reynolds Kaiwhakahaere 10 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
12 Kaiwhakahaere/ General Manager s Annual Report National Conference Waiariki September 2013 KIA WHAKATANE AU I AHAU!! Waiariki Me wehi ki te Atua naana i homai ngaa mea katoa. He hoonore ki too taatou Ariki, ki a Kiingi Tuheitia me tana hoa rangatira a Makau Atawhai, te kaiwhakaruruhau o too taatou roopu, tae atu ki te Kaahui Ariki. Pai maarire ki a raatou. Ka nui te mihi ki too taatou Perehitini Matua o Te Ropu Wahine Maori Toko i te Ora, e tuu kaha ana hei kaiaarahi moo too taatou roopu nei. Teenaa koe. Kei te mihi hoki ki too taatou Perehitini tuarua hei awhina i too taatou Perehetini Matua, i a taatou katoa. Kia ora ra. Ki ngaa kaihautu o ngaa rohe, teenaa raa koutou katoa moo too koutou mahi i roto i o taatou ake rohe me ngaa mema o te roopu nei. Nei raa te mihi maioha ki ngaa kaimahi i te tari matua tae atu ki ngaa kaimahi huri noa i te motu e kaha mahi ana i te taha o too taatou whanau, kei te mihi, kei te mihi, kei te mihi. Ki a koutou katoa, ngaa mema o Te Ropu Wahine Maori Toko i te Ora, ngaa waahine ataahua, nei ra te mihi kau ana ki a koutou. Pai marire ki a taatou katoa. He uri ahau noo te waka o Tainui, noo te iwi me te rohe o Waikato. Kei reira ngaa maunga e tuu kaha ana, ko Pirongia, ko Karioi, ko Taupiri hoki. Kei reira hoki ngaa awa e rere ana, ko Waipa, ko Waikato hoki. Ko tooku tuurangawaewae kei Whatawhata. Ko te tangata ko Tuheitia. Ko te hapuu, ko Ngaati Maahanga. Ko te marae, ko Te Papa-o-rotu. Ko Whati Tamati tooku koroua. Tihei mauri ora. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
13 Executive Summary It is my pleasure to present my first report at National Conference as Kaiwhakahaere of Te Ropu Wahine Maori Toko i te Ora (the League). This report covers the period since my commencement with the League in February and highlights key activities undertaken since that time: Networking to strengthen strategic relationships with like minded organisations; A focus on raising the profile of the League and increasing membership; Supporting the constitutional review process; Development and launch of the national League website; Establishment of a League Facebook page; Funding and support to regions to develop regional websites; Protection of the League s insignia, name and motto; Successful delivery of the Immunisation Promotion programme; Agreement with the Ministry of Health to continue to deliver the Immunisation Promotion programme for a further two years; Evaluation of the Whanau Toko i te Ora (WTITO) programme highlighting its positive contribution to affecting transformational change within communities and whanau; Visits to regions to share WTITO evaluation findings; Agreement with the Ministry of Social Development (MSD) to continue to deliver the WTITO programme for a further 12 months; Successful delivery of the Maori Electoral Option; Re-engagement in the CEDAW process; Funding approval from MSD to assist the League review its capability needs; Review of national office systems; and Conversion of the League s accounting system to Xero. In addition, in May I submitted my dissertation on Maori Women CEOs: A Glimpse of the future? which completes my Master of Business Administration (MBA), through the Waikato-Tainui Research and Development College in partnership with the Executive Management School at the University of Waikato. In my view, the completion of the MBA qualification is not only good for me and my whanau, but also for the League. Maori women leadership is a kaupapa very close to my heart and one that I will continue to promote and support particularly in communities and with whanau. 12 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
14 Projects Awhinatia The purpose of the Awhinatia -13 programme was to support the: 1. Constitutional review of the League; 2. Organisational review of the League; and 3. Development of national and regional capacity. The review of the League s constitution has progressed and after consultation with the membership, a draft amendment is included in the current remits for approval by National Council. The organisational review is dependent on the completion of the constitutional review and is progressing. Development of National and Regional capacity has involved mainly the development of National and Regional websites. The National website has been live since 23 May In addition links to Facebook and Twitter have been included on the website to increase our reach to potential members. Positive feedback continues to be received on the website as well as a number of expressions of interests in joining the League, which have been passed on the Area Representations to follow up. Most of the women have heard about the League from their nannies, aunties or mothers who had been members. Awhinatia also provided funding for regions to hold hui on take of significance to the region. Some regions used the funding for the Nga Pu Korero o Apopo competitions or to discuss the constitutional review within their region. Some regions have used this funding to showcase some of the work the League does in order to encourage participation and increase membership. For example, Tamaki Makaurau region held an Awhinatia Day and Waiariki region held a The Best Baby in the Waiariki Universe competition. Immunisation Promotion Overall the Ministry of Health are satisfied with the delivery of the Immunisation Promotion programme as reported figures have exceeded national targets. The League s credible reputation, reach into Maori communities through its extensive membership, as well as the kanohi-ki-te-kanohi approach is a well-proven formula that works. I am pleased to advise that an agreement has been signed with the Ministry of Health, to continue to deliver Immunisation Promotion for a further two years. During that time a review of the programme will be undertaken. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
15 Whanau Toko i te Ora The Whanau Toko i te Ora (WTITO) programme achieved its contractual obligations assisting a number of whanau throughout Aotearoa achieve their goals. The programme continues to be successful in helping whanau make positive changes in their lives. Kaimahi provide support and advice to help whanau navigate the system, make informed choices and stand strong by themselves through whanaungatanga, whakapapa, tautoko and aroha. An external evaluator, who reported to both National Office and the Ministry of Social Development (MSD), undertook an evaluation of the programme. Overall the results were very positive. Feedback indicates that WTITO is making a difference for the vast majority of whanau with high needs, facilitating positive changes that stand to improve child outcomes. The data indicated achievement of goals as the main reason whanau exited the programme. The evaluation findings affirmed and validated the main points of difference of WTITO: it reaches high needs whanau in hard to reach communities ; and is successful because of its Maori kaupapa approach. The value of WTITO is that: it is reaching and successful with whanau for whom alternative approaches haven t worked; early intervention makes economic sense in terms of the return on investment; and it has a credible prospect of returning a positive social return on investment. I am pleased to advise that WTITO has been extended for a further 12-month period ending 30 June 2014 under MSD. Based on the evaluation report and our discussions, there is agreement that WTITO is a whole of whanau approach that focuses on more than parenting skills. There is agreement among MSD, Te Puni Kokiri and the League to get together to discuss, over the next 12 months, where WTITO best fits in the future. The Maori Electoral Option The Maori Electoral Option (MEO), Kanohi ki te Kanohi Awareness Campaign was delivered in those areas the League was successful in securing agreements Aotea, Ikaroa, Tainui and Te Waipounamu. The League was successful in its delivery, exceeding its target of presenting to 15,000 Maori people of voting age. Through the persistence and hard work of our membership working together, we continued to get positive feedback on our performance as an organisation. Mark Johns is on the National Conference programme to present an overview of the Maori Electoral Options campaign as well as the coming General Election next year. 14 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
16 Acknowledgements I acknowledge all those Wahine Toa before us who had the foresight and fortitude to set the pathway for us to follow. I would like to personally acknowledge Madam National President and Madam National Vice-President for their wisdom, strength, support and guidance. Thank you to the National Executive for the robust discussions and guidance. Thank you also to the staff at National Office for the long hours and hard work that they do. Finally, I would like to acknowledge all our kaimahi and members, nga wahine ataahua throughout Aotearoa, for all that you do to help our whanau who are struggling to survive in these tough financial times. Conclusion In my short time in the role I have quickly learnt to adapt to the way that the League goes about its valuable mahi. It is an honour and a privilege to be in this role, to serve the membership and support our whanau to stand strong in this world. Mana wahine, mana whanau! Awhimai Reynolds Kaiwhakahaere Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
17 16 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
18 Annual Audited Accounts National Conference Waiariki September 2013 KIA WHAKATANE AU I AHAU!! Waiariki Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
19 Report contents Business Directory... page 19 Approval of Annual Report... page 19 Auditors Report...pages Statement of Financial Performance... page 22 Statement of Movements in Equity... page 23 Statement of Financial Position... page 24 Notes to the Financial Statements...pages This statement is to be read in conjunction with the notes to the financial statements. 18 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
20 Business Directory as at 30 June 2013 Nature of business Non-sectarian and non-political organisation promoting cultural, social and economic development. Location of business 24 Burnell Avenue Wellington National President Kataraina O Brien IRD number Auditors KPMG 10 Customhouse Quay Wellington 6011 Bankers Bank of New Zealand 100 Lambton Quay Wellington 6011 Solicitors Rainey Collins Featherston Street Wellington 6011 Approval of Annual Report The League s National President and General Manager are pleased to present the annual report of Maori Women s Welfare League (Inc.), including the financial statements contained therein, for the year ended 30 June Kataraina O Brien National President Awhimai Reynolds General Manager Date: This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
21 Auditors Report This statement is to be read in conjunction with the notes to the financial statements. 20 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
22 Auditors Report This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
23 Statement of Financial Performance for the year ended 30 June 2013 Note 2013 Revenue Branch and member levies 2 40,292 35,010 Administration fees 3 457, ,195 Merchandise trading (net) 5 (318) , ,570 Expenses Annual conference (net) 6 33,404 23,544 President's expenses 7 66,315 57,721 Vice President's expenses 8 10,577 12,194 National Executive expenses 9 87,101 67,679 Office administration expenses , ,569 Property expenses 11 40,569 39, , ,683 Net operating surplus/(deficit) (4,197) (62,113) Sundry income , ,188 Koha received Net surplus 130,173 87,245 This statement is to be read in conjunction with the notes to the financial statements. 22 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
24 Statement of Movements in Equity for the year ended 30 June 2013 Note 2013 Total recognised revenues and expenses Net surplus for the year 130,173 87,245 Movements in equity for the year 130,173 87,245 Equity at beginning of year 3,177,320 3,090,075 Equity at the end of year 13 3,307,493 3,177,320 This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
25 Statement of Financial Position as at 30 June 2013 Note 2013 Total equity 13 3,307,493 3,177,320 Current assets Cash and bank balances , ,737 Accounts receivable 196, ,007 GST refund due - 23,573 Interest receivable on investments 82,966 39,253 Prepayments 1,500 1,968 Inventories 16 7,219 6,741 Term deposits 17 1,739,399 1,486,582 2,664,989 1,938,861 Non-current assets Perpetual Trust Investments , ,432 Fixed assets 19 1,662,110 1,708,611 1,977,854 2,210,043 Total assets 4,642,843 4,148,904 Current liabilities Cash and bank balances ,098 Accounts payable 20 53,825 56,754 Member levies received in advance - 16,435 GST payable 30,546 - Contract funds to be distributed/ expended 1,249, ,433 Funds for special projects 21 1,864 1,864 Total liabilities 1,335, ,584 Total net assets 3,307,493 3,177,320 This statement is to be read in conjunction with the notes to the financial statements. 24 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
26 Notes to the Financial Statements 1. Accounting policies Reporting entity The reporting entity is the Maori Women s Welfare League (Inc.) ( MWWL or the League ). The MWWL is governed by its constitution. The financial statements of the League have been prepared in accordance with NZ GAAP, which for the League means Financial Reporting Standards and Statements of Standard Accounting Practice. The financial statements comply with the requirements of the Incorporated Societies Act 1908 and the Charities Act 2005, in terms of which the League is a registered charitable entity. Basis of preparation The financial statements have been prepared on the basis of generally accepted accounting principles on an historical cost basis, adjusted for the revaluation of certain assets. Differential reporting MWWL is a qualifying entity for differential reporting by virtue of the fact that it satisfies the criteria laid down in the framework. Accordingly MWWL has applied all differential reporting exemptions. A. Specific accounting policies i) Fixed assets Fixed assets are stated at cost or valuation and, except for land and trophies, less accumulated depreciation. ii) Depreciation Depreciation is calculated on a straight line basis to allocate cost or revalued amount of an asset, less any residual value, over its useful life. The rates used are set out in note 19. iii) Revaluations Land and buildings are stated at valuation as determined at least every five years by an independent registered valuer. The basis of valuation is highest and best use and disposal costs are not deducted. Any increase in value of the class of land and buildings is recognised directly in equity unless it offsets a previous decrease in value already recognised in the statement of financial performance, in which case it is recognised in the statement of financial performance. A decrease in value relating to a class of land and buildings is recognised in the statement of financial performance where it exceeds any increase previously recognised in equity. Trophies are stated at valuation, as determined by an independent registered valuer on 19 September This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
27 1. Accounting policies (continued) iv) Stock (Taonga) Stock is stated at the lower of cost on a first-in first-out basis, or net realisable value after due allowance for damaged stock and obsolete stock. v) Taxation There are no income tax obligations as the League currently has charitable status. vi) Goods and services tax The financial statements have been prepared stating all income and expenditure items exclusive of GST. Accounts receivable and accounts payable are inclusive of GST. vii) Receivables Receivables are stated at their estimated recoverable amount. Where a debt is considered to be irrecoverable it has been written off in the accounts. viii) Investments Investments are stated at cost, except for the monies invested with AMP which have been included at market value at balance date. ix) Branch and member levies Income from branch levies is recognised on an accruals basis. 2. Branch and member levies It was resolved at the National Conference in September 1997 to implement the policy of charging a levy of 50 plus GST to all financial branches and a levy of 10 plus GST to senior members and 1 plus GST to junior members of the League. 3. Administration fees Administration fees are recovered from projects and contracts administered by the National Office of the League. The figure shown is net of direct costs associated with administering the projects, such as salaries, training, travel and accommodation, and printing and stationery costs. Other indirect costs form part of the total operating expenses of the League. This statement is to be read in conjunction with the notes to the financial statements. 26 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
28 4 Operating revenue 2013 Branch and member levies 40,292 35,010 Administration fees 457, ,195 Merchandise trading income 2,753 2, , ,471 5 Merchandise trading (net) 2013 Income Badges and earrings 2,541 2,194 Constitutions, recipe books and diaries Recipe Books - 9 Other 89-2,753 2,266 Trading Opening stock (Taonga) 6,741 6,604 Purchases 3,549 2,038 10,290 8,642 Closing stock (Taonga) 7,219 6,741 Cost of goods sold 3,071 1,901 Gross surplus/(deficit) (318) Annual conference (net) 2013 Funding received (5,517) (13,913) Koha paid 275 5,280 Postage and courier 4,651 9,360 Report production costs 11,223 8,114 Travel and accommodation 20,542 13,947 Other expenses 2, ,404 23,544 This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
29 7 President's expenses 2013 Honorarium 44,800 44,800 Household expenses 1, Koru club membership Koha Telecommunication Travel and accommodation 19,642 11,825 66,315 57,721 8 Vice President's expenses 2013 Honorarium - Vice President 3,000 3,000 Koru club membership Travel and accommodation 7,214 8,664 10,577 12,194 9 National executive expenses 2013 Meeting expenses 5,329 2,856 Telecommunications 3,293 1,237 Travel and accommodation 42,719 27,826 Honoraria - Area representatives 35,760 35,760 87,101 67,679 This statement is to be read in conjunction with the notes to the financial statements. 28 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
30 10 Office administration expenses 2013 Accident compensation 1,228 1,702 Accounting 5,505 2,779 Auditors remuneration - KPMG 11,605 11,600 Annual functions / Te Whare Bank fees Computer expenses and upgrades 1,990 1,266 Depreciation - office and household equipment 23,420 15,215 Entertainment 2, General expenses 3, Household expenses 7,097 1,922 Insurance 1, Internet & Koha - 1,700 Koha - Tangihana 15,094 10,000 Legal fees 6, ,242 Operating leases - equipment hire 4,045 1,116 Postage and courier 1,101 2,278 Printing and stationery 7,094 4,523 Professional fees and subscriptions Salaries and wages 131, ,319 Sponsorship 3,450 - Subscriptions Telephone, tolls and fax 8,397 3,710 Travel and accommodation 26,729 8, , ,569 Total remuneration to KPMG during 2013 (including accruals) is shown net of a contribution from the Whanau Toko i te Ora contract of 5,000 (: 5,000). This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
31 11 Property expenses 2013 Depreciation 26,750 25,875 Electricity 4,069 4,022 Insurance 2,217 2,158 Rates 3,940 3,857 Repairs and maintenance 1,912 2,536 Storage costs 1,681 1,528 40,569 39, Sundry income 2013 Sundry income is made up as follows: Perpetual Trust Management Interest and dividend income received 20,728 22,347 Management and bank fees (3,771) (4,523) Increase/(decrease) in capital investment 7,355 (1,622) Net return on Perpetual Trust Management investments 24,312 16,202 Other sources Interest received from term deposits and bank accounts 99,701 72,052 Rent received 10,122 60, , ,188 The increase in capital investment above represents the change in the market value of the investment portfolio over the course of the year. 13 Equity 2013 Asset revaluation reserve 666, ,555 Accumulated income reserve 2,640,938 2,510,765 3,307,493 3,177,320 This statement is to be read in conjunction with the notes to the financial statements. 30 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
32 14 Asset revaluation reserve The asset revaluation reserve represents the difference between the value of the item as at the date of valuation, and the costs incurred in purchasing that item - with any accumulated depreciation on the item decreasing the value of those costs incurred. No revaluations have taken place during the current year Revaluation of buildings 33,255 33,255 Revaluation of land 560, ,000 Revaluation of trophies 73,300 73, , , Cash and bank balances 2013 Cash on hand Undeposited funds Bank accounts General operating account 301,790 (230,098) Stock (Taonga) current account 5,109 41,943 Stock (Taonga) savings account 40,254 - Branch levy account 88,859 62,618 Savings account 201, ,284 (125,361) Cash and bank balances categorised as follows: Current asset 637, ,737 Current liability - (230,098) 637,284 (125,361) 16 Stock (Taonga) 2013 Badges and earrings 4,019 3,541 Constitution booklets 1,045 1,045 Other stock 2,155 2,155 7,219 6,741 This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
33 17 Term deposits 2013 Bank of New Zealand Opening balance 1,276,138 1,236,614 Interest reinvested 44,922 39,524 Deposited 200,000-1,521,060 1,276,138 Westpac Banking Corporation Opening balance 94,400 90,465 Interest reinvested 4,070 3,935 98,470 94,400 Te Whare maintenance fund (BNZ term deposit) Opening balance 116, ,664 Interest reinvested 3,825 3, , ,044 The Te Whare maintenance fund represents funds put aside by the League to cover future repairs and maintenance cost at Burnell Avenue. All maintenance expenses will be applied against this account. This fund represents koha of 50,000 received from the Maori Women's Development Inc, 30,175 received from Maori Womens Welfare League plus accumulated interest. Total term deposits 1,739,399 1,486,582 Term deposits have been classified as a current asset as the funds are invested in term deposits maturing in one year or less. This statement is to be read in conjunction with the notes to the financial statements. 32 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
34 18 Perpetual Trust Investments (previously AMP Investments) On 1 July 2000 the National Executive elected to open a 10 year term deposit account in which to deposit League affiliation fees. The purpose of this fund is to separate the affiliation fees paid by the members from the operating assets of the League. Separately identifying these affiliation fees enables League members to contribute to the asset base of the League. The AMP 10 year term deposit was able to be drawn upon from 1 July During the 2013 year the funds invested with AMP were transferred to a Perpetual Trust investment fund. During this process, to mitigate international equity investment risk, 210,000 was withdrawn and 200,000 was invested with BNZ as a term deposit. The movement in the funds values is summarised as follows: 10 year term deposit Asset mgmt fund Total Balance at 30 June ,520 87, ,230 Interest and dividend income 16,185 6,162 22,347 Management fees (5,201) - (5,201) GST on management fees Revaluation at 30 June (3,493) 1,871 (1,622) Balance at 30 June 405,689 95, ,432 Interest and dividend income 13,891 6,837 20,728 Funds withdrawn (210,000) - (210,000) Management fees (4,336) - (4,336) GST on management fees Revaluation at 30 June ,123 3,232 7,355 Balance at 30 June , , ,744 This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
35 19 Fixed assets 2013 Freehold land at valuation 560, , , ,000 Buildings at valuation 1,035,000 1,035,000 accumulated depreciation (79,375) (52,625) 955, ,375 Household equipment at cost 109, ,732 accumulated depreciation (48,693) (33,034) 61,039 76,698 Office equipment at cost 103, ,160 accumulated depreciation (91,533) (83,922) 12,146 16,238 Trophies at valuation 73,300 73,300 73,300 73,300 1,662,110 1,708,611 Revaluations Land and buildings at Burnell Avenue, Wellington were revalued at 30 June The property is recorded at the valuation of 15 July 2010 by Mr S Stokes, a registered valuer with Nathan, Stokes & Associates and a member of the New Zealand Institute of Valuers. The valuation was based on highest and best use. Disposal costs were not deducted. Land and buildings at Te Puia, East Coast/Tairawhiti were revalued at 30 June 2008 by Mr B Cowper, a registered valuer with AgFirst Valuations Limited. Mr Cowper is an Associate of the New Zealand Institute of Valuers. The valuation was based on highest and best use. Disposal costs were not deducted. Trophies were independently valued on 19 September 2002 by Mr A Grigg, a registered valuer with Dunbar Sloane Limited. Mr Grigg is a member of the New Zealand Institute of Valuers. The valuation was based on highest and best use. Disposal costs were not deducted. This statement is to be read in conjunction with the notes to the financial statements. 34 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
36 Land and Buildings At valuation: Land Buildings Total Burnell Avenue 550,000 1,000,000 1,550,000 Te Puia 10,000 35,000 45, ,000 1,035,000 1,595,000 Depreciation Depreciation has been charged at the following rates: Land Nil Buildings 2.5% SL Trophies Nil All other assets 10.0% % SL 20 Accounts payable Accounts payable are current year charges payable in the next financial year. The breakdown of accounts payable is as follows: 2013 Accountancy and audit 16,000 16,000 Wages/PAYE (including holiday pay) 6,614 38,517 Branches in recess 29,401 1,862 Sundry payables 1, ,825 56, Funds for special projects 2013 Dame Whina Cooper Fund Miriona Utu-Budge Trophy Fund Dame Mira Szaszy Trophy Fund Te Puea Trophy Fund Trophy Maintenance Fund 1,250 1,250 1,864 1,864 This statement is to be read in conjunction with the notes to the financial statements. Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report
37 22 Related party disclosure The Maori Women's Welfare League (Inc.) is an incorporated society with eight regions and a number of branches throughout the country. Accordingly, the League will be related to any transactions with these regions and branches. 23 Subsequent events The League is not aware of any other matter or circumstance since the end of the financial period, not otherwise dealt with within this report or financial statements that has significantly or may significantly affect the operation of the League, the results of those operations or the state of affairs of the League (: Nil). This statement is to be read in conjunction with the notes to the financial statements. 36 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc Annual Report 2013
38 Te Ropu Wahine Maori Toko i te Ora Maori Women s Welfare League Inc 24 Burnell Avenue, Wellington, PO Box , Wellington 6144 Tel
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