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FINANCIAL
REPORT |
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FINANSIëLE VERSLA=
G |
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HELDERBERG |
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HELDERBERG |
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SOCIETY FOR THE=
AGED |
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VERENIGING VIR BEJAARDES |
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REGISTRATION NU=
MBER
002-846 NPO |
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REGISTRASIE NOMMER 002-846 NPO |
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ANNUAL FINANCIAL STATEMENTS |
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FINANSIëLE
JAARSTATE |
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31 MARCH 2007 |
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31 MAART 2007 |
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CONTENTS |
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Page/Bladsy |
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INHOUD |
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Report of the I=
ndependent
Auditors |
1 |
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Verslag van die Onafhanklike Ouditeure |
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Balance sheet |
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Balansstaat |
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Income statement |
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3 |
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Inkomstestaat |
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| Notes to the fi=
nancial
statements |
4 |
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Aantekeninge by die finansiële jaarstate |
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The
financial statements set out on pages 1 to 4 were approved by the Board o=
n 19
June 2007 and are signed on its behalf by: |
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Die finansi&eum=
l;le
jaarstate uiteengesit op bladsye 1 tot 4 is op 19 Junie 2007 deur die Raad
goedgekeur en namens hulle onderteken deur: |
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CHAIRMAN/VOORSI=
TTER |
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&nbs=
p; &=
nbsp;
HOOFBESTUURDER/GENERAL MANAGER |
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19
June 2007 |
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&nbs=
p; &=
nbsp;
19 Junie 2007 |
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REPORT OF THE I=
NDEPENDENT
AUDITORS FOR THE YEAR ENDED 31 MARCH 2007 |
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TO THE MEMBERS =
OF THE
HELDERBERG SOCIETY FOR THE AGED |
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We
have audited the annual financial statements of the Helderberg Society of=
the
Aged which comprise the balance sheet at 31 March 2007, and the income
statement and |
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the cash flow s=
tatements
for the year then ended, and the notes to the financial statements, which
include a summary of significant accounting policies and other explanator=
y |
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notes, from whi=
ch the
accompanying summarised financial statements contained in the entity's
summarised report were derived, in accordance with International Standard=
s |
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of
Auditing. In our report dated 24 July 2007 we expressed an unmodified opi=
nion
on the annual financial statements from which the summarised financial
statements were derived.
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In our opinion,=
the
accompanying summarised financial statements are consistent, in all mater=
ial
respects, with the annual financial statements from which they were deriv=
ed. |
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For a better understanding of the entity's f=
inancial
position and financial performance and cash flows for the year, and the s=
cope
of our audit, the summarised financial statements |
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should be read in conjunctio=
n with
the annual financial statements from which the summarised statements were
derived, and our audit report thereon. |
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GINSBERG KASSEL=
NEL |
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Chartered Accou=
ntants
(SA) |
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Somerset West |
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24
July 2007 |
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| FINANCIAL REPORT |
|
|
|
|
|
FINANSIëLE
VERSLAG |
|
|
| <=
/td>
|
| BALANCE SHEET AT 31 MARCH 2007<=
/td>
| |
|
|
|
BALANSSTAAT OP 31 MAART 2007 |
|
| <=
/td>
|
|
NOTES/ |
2007 |
|
2006 |
|
|
|
NOTAS |
R |
|
R |
|
|
| ASSETS |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Non-current assets |
|
31,1=
41,708 |
|
30,4=
38,297 |
|
Nie-bedryfsbates |
|
|
|
|
|
|
|
|
| Property,
plant and equipment |
2 |
31,141,708 |
|
30,438,297 |
|
Eiendom, aanleg en toerusting
| |
|
|
|
|
|
|
| Current
assets |
|
13,861,097 |
|
10,884,492 |
|
Bedryfsbates
| |
|
|
|
|
|
|
|
|
|
|
| Trade
and other receivables |
|
1,479,076 |
|
1,524,677 |
|
Handels- en and=
er
debiteure |
|
| Cash
and cash equivalents |
|
12,382,021 |
|
9,359,815 |
|
Kontant en kontant ekwivalente<=
/td>
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total
assets |
|
4=
5,002,805 |
|
4=
1,322,789 |
|
Totale
bates |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| EQUITY
AND LIABITIES |
|
|
|
|
|
EKWITEIT EN AANSPREEKLIKHEDE |
|
|
|
|
|
|
|
|
|
|
| Capital
and reserves |
|
19,028,324 |
|
15,723,520 |
|
Kapitaal en res=
erwes |
|
|
|
|
|
|
|
|
| Retained
surplus |
|
3 |
16,210,621 |
|
12,894,380 |
|
Opgehoopte fond=
se |
|
| Dedicated
reserves |
|
2,817,703 |
|
2,829,140 |
|
Reserwes |
|
|
|
|
|
|
|
|
|
|
|
| Non-current liabilities |
|
20,9=
34,074 |
|
20,1=
60,897 |
|
Nie-bedryfslaste |
|
|
|
|
|
|
|
|
|
| Other
financial liabilities |
4 |
20,934,074 |
|
20,160,897 |
|
Ander finansi&e=
uml;le
laste |
|
|
|
|
|
|
|
|
|
|
| Current
liabilities |
|
5,040,407 |
|
5,438,372 |
|
Bedryfslaste
| |
|
|
|
|
|
|
|
|
| Other
financial liabilities |
|
39,353 |
|
- |
|
Ander finansi&e=
uml;le
laste |
|
| Trade
and other payables |
|
4,948,894 |
|
5,337,125 |
|
Handels- en and=
er
krediteure |
|
| Bank
overdraft |
|
52,160 |
|
101,247 |
|
Oortrokke
bank |
|
|
|
|
|
|
|
|
|
|
|
| Total equity and liabilities |
|
45,002,805 |
|
41,322,789 |
|
Totale ekwiteit en laste |
|
|
|
|
|
|
|
|
|
|
| <=
/td>
|
| <=
/td>
|
| <=
/td>
|
| <=
/td>
|
| <=
/td>
|
|
|
|
|
|
|
|
|
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|
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|
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| FINANCIAL REPORT |
|
|
|
FINANSIëLE
VERSLAG |
|
|
|
|
|
|
|
|
|
|
|
| <=
/td>
|
| <=
/td>
|
| INCOME STATEMENT |
|
|
|
INKOMSTESTAAT |
|
|
| FOR THE YEAR ENDED 31 MARCH 2=
007 |
|
|
VIR DIE JAAR GEë=
INDIG
31 MAART 2007 |
|
|
|
2007 |
|
2006 |
|
|
|
|
|
R |
|
R |
|
|
|
| INCOME |
|
|
|
INKOMSTE |
|
|
| Rent, meals and service ce=
ntre
fees |
22,752,841 |
|
22,786,688 |
|
Huur, maaltye en
dienssentrum fooie. |
|
| Subsidies |
|
1,370,716 |
|
2,492,471 |
|
Subsidies |
|
|
| Interest
on investments |
|
668,782 |
|
411,413 |
|
Rente op belegg=
ings |
|
| Dividend
revenue |
|
17,799 |
|
- |
|
Inkomste uit di=
vidende |
|
| Fair
value adjustments |
|
303,340 |
|
- |
|
Markwaarde aanp=
assings |
|
| Augmentation |
|
1,004,844 |
|
892,350 |
|
Bybetalings |
|
|
| Grants from the
National Lotteries Trust Fund |
440,000 |
|
&nbs=
p;
- |
|
Toekennings van=
die
Nasionale Lotery Trust Fonds |
| Grants from Community Chest |
79,200 |
|
36,000 |
|
Toekennings van=
af die
Gemeenskap Kas |
|
| Other grants and donations |
|
500,797 |
|
81,086 |
|
Ander toekennings en donasies |
|
| Other
income |
|
241,005 |
|
205,718 |
|
Diverse inkomst=
e |
|
|
|
|
|
|
|
|
|
27,379,324 |
|
26,905,726 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| EXPENSES |
|
|
|
|
UITGAWES |
|
|
|
|
|
|
|
|
|
| Staff
costs |
|
13,821,121 |
|
15,279,822 |
|
Personeel koste=
|
|
|
| Fundraising,
public relations and advertising |
21,064 |
|
23,905 |
|
Fondsinsameling=
, openbare
skakeling en reklame |
| Household
expenses |
|
5,162,598 |
|
5,588,403 |
|
Huishoudelike u=
itgawes |
|
| Lease
and hire of equipment |
407,704 |
|
411,958 |
|
Huur van toerus=
ting |
|
| Printing
and stationery |
|
179,914 |
|
135,520 |
|
Drukwerk en
skryfbehoeftes |
|
| Repairs
to equipment |
|
57,516 |
|
124,632 |
|
Herstel van toe=
rusting |
|
| Professional
services |
|
57,626 |
|
54,555 |
|
Professionele d=
ienste |
|
| Property
expenses |
|
3,275,678 |
|
2,763,128 |
|
Eiendomsuitgawe=
s |
|
| Depreciation |
|
166,144 |
|
127,612 |
|
Waardeverminder=
ing |
|
| Other
running expenses |
|
756,227 |
|
913,723 |
|
Ander lopende u=
itgawes |
|
| Finance
charges |
|
157,491 |
|
140,703 |
|
Finansierings k=
oste |
|
|
24,063,083 |
|
25,563,961 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NET INCOME for the year |
3,316,241 |
|
1,341,765 |
|
NETTO INKOMSTE vir die jaar |
|
|
|
|
|
|
|
|
|
|
| <=
/td>
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| FINANCIAL REPORT |
|
|
|
FINANSIëLE
VERSLAG |
|
|
| <=
/td>
|
| NOTES TO THE ANNUAL FINANCIAL
| |
|
|
AANTEKENINGE BY DIE
FINANSIëLE |
|
| STATEMENTS - 31 MARCH 2007 |
|
|
JAARSTATE - 31 MAART 2007 |
|
|
|
|
|
|
|
| 1 |
ACCOUNTING POLI=
CIES |
|
|
|
1 |
REKENKUNDIGE BE=
LEID |
|
|
=
The
financial statements are prepared on the historical cost |
|
|
Die
finansiële jaarstate word op die historiese |
|
=
basis
and incorporate the following accounting policies that |
|
|
|
kostebasis aangebied en
inkorporeer die |
|
are consistent =
with those
in the previous year. |
|
|
|
|
volgende belangri=
kste
rekeningkundige beleid |
|
| |
|
|
|
|
wat ooreenstem met die vor=
ige
jaar. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1.1 |
INCOME |
|
|
|
|
1.1 |
INKOMSTE |
|
|
Income is broug=
ht into
account on the |
|
|
|
|
Inkomste word o=
p die
toevallings- |
|
|
accrual basis.<=
/td>
| |
|
|
|
|
grondslag te bo=
ek gestel. |
|
|
|
|
|
|
|
|
|
|
|
| 1 |
FIXED ASSETS
| |
|
|
|
1.2 |
VASTE BATES |
|
|
Depreciation is=
written
off over the |
|
|
|
|
Waardeverminder=
ing word
afgeskryf oor |
|
expected useful life of the
assets, |
|
|
|
|
die verwagte lewensduur=
van
die bates, |
|
except buildings which are not<=
/td>
| |
|
|
|
behalwe geboue waarvan geen |
|
|
depreciated |
|
|
|
|
|
waardevermindering afge=
skryf
word nie. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2007 |
|
2006 |
|
|
|
|
|
R |
|
R |
|
|
| 2 |
PROPERTY, PLANT AND EQUIPMENT
| |
2 |
EIENDOM, AANLEG EN TOERUSTING
|
|
Land and buildings, =
plant
& equipment |
30,376,012 |
|
29,959,536 |
|
Grond
en geboue |
|
|
Motor
vehicles |
|
167,248 |
|
19,127 |
|
Motorvoertuie
| |
|
Furniture and f=
ittings |
363,491 |
|
269,959 |
|
Meubels en toer=
usting |
|
|
Computer equipm=
ent |
234,957 |
|
189,675 |
|
Rekenaartoerusting |
|
| <=
/td>
| |
31,141,708 |
|
30,438,297 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
RETAINED SURPLU=
S |
|
3 |
OPGEHOOPTE FOND=
SE |
|
|
|
|
|
|
|
|
|
|
|
Balance at begi=
nning of
year |
12,894,380 |
|
11,552,615 |
|
Balans aan die =
begin van
die jaar |
|
|
Surplus for the year |
=
;
3,316,241 |
|
1,341,765 |
|
Inkomste (tekort) vir die jaar<=
/td>
| |
|
Balance at end =
of year |
16,210,621 |
|
12,894,380 |
|
Balans aan die =
einde van
die jaar |
|
|
|
|
|
|
|
|
|
| 4 |
0THER FINANCIAL
LIABILITIES |
|
|
|
4 |
ANDER FINANSI&e=
uml;LE
LASTE |
|
|
Life Right Cred=
itors |
19,448,196 |
|
18,357,196 |
|
Lewensreg Krediteure |
|
|
This amount rep=
resents
net payments |
|
|
|
|
Hierdie bedrag =
bestaan
uit betalings |
|
|
received for Life-right title |
|
|
|
|
ontvang t.o.v Lewensregtitel |
|
|
The Helderberg =
Trust |
1,354,963 |
|
1,803,701 |
|
Die Helderberg =
Trust |
|
|
Liabilities und=
er
instalment sale agreements |
170,268 |
|
- |
|
Huurkoop Kredit=
eure |
|
|
Payable in mont=
hly
instalmentsover 4 years |
|
|
|
|
Betaalbaar in m=
aandelikse
paaiemente |
|
at prime intere=
st rate |
|
|
|
|
oor 4 jaar teen prima
rentekoers |
|
| <=
/td>
| 20,973,427 |
|
20,160,897 |
|
|
|
| <=
/td>
| |
|
| 5 |
Taxation |
|
|
5 |
Belasting |
|
|
|
|
|
|
|
|
|
|
The Society is =
exempt
from Income Tax |
|
|
|
Die Vereniging =
is
vrygestel van |
|
|
in terms of Sec=
tion
10(1)(cN) of the Income |
|
|
|
Inkomstebelasting onder artike=
l |
|
|
Tax Act. |
|
|
|
|
|
10(1)(cN) van d=
ie
Inkomstebelasting wet |
|
|
|
|
|
|
|
| <=
/td>
|
|
|
|
|
|
|
|
|
|
|
|
| 6 |
These
financial statements have been extracted from the audited annual financial
statements, a copy of which is available at the |
|
|
Soci=
ety's
offices at 121 Lourensford Road, Somerset West. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
D=
ie
finansiële state is 'n uitreksel van die geouditeerde jaarstate, 'n
afskrif waarvan beskikbaar is by die Vereniging se kantore |
|
|
te Lourensfordweg 121,
Somerset-Wes. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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