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Annual Report 2018

SURFINGNEW ZEALAND INC

Table of contents 3

Vision, Mission, Values, sponsors, board and management, life members,

hall of fame, SNZ partners 4

SNZ Structure 5

Presidents Report 6

General Managers Report 8

International Performance and Olympics 10

NZ Surf Series 14

Junior Surfing 16

South Island Update 18

Wave Warriors Junior 2018 20

Maori Surfing 22

Kneeboard Update 24

Adaptive Surfing 26

Surf Schools and Sport Development 28

Education 30

Financial Report and Audit 32

SNZ ANNUAL REPORT TABLE OF CONTENTS

SUR FINGNEW ZEALAND INC

SURFINGNE W ZE A LA ND INC 54 A NNUA L R EP ORT 2018

ANNUAL REPORT 2018

Vision – Enriching Kiwi lives through the positive development and enjoyment of surfing

Purpose – Building a better future for our NZ surfing community and athletes

Values – Enjoyment, Respect, Passion, Innovation, Commitment

SNZ Board and ManagementChris Fougere – PresidentMatt Sale – Vice PresidentRussell Ritchie – South Island RepresentativeAndrew Vette – North Island RepresentativeAlexis Poulter – Board MemberTrevor McKewen – Co Opted Board MemberBen Kennings – General ManagerLee Ryan – Sport Development ManagerNick Cowan – General Manager of High Performance and Funding

Surfing New Zealand PartnersSport New ZealandFoundation NorthNew Zealand Community TrustTABSunSmartWater Safety NZHalberg Disabilities Sport Foundation

Life Members1986 Wayne Arthur1998 Peter Fitzsimmons1999 Bob Davie1999 Andy Cranston

2000 Wayne Brown2000 Carol Cranch2001 Mary Davie2002 Gary Quinn2002 Greg Townsend2003 Jan Shanks2008 James Hall2009 Bruce Scott2010 Murray Weir2010 Mark Shanks2011 Maz Quinn2012 Daniel Kereopa

Hall of FameDave WarpolePeter ByersWayne ParkesAlan ByrneCindy WebbBob DaviePeter ByersLogan MurrayIain Buchanan

International Surfing Association (IOC Member)

Surfing New Zealand Incorporated (NZOC Member)

SNZ Board (Six members)

General Manager (FTE)

Development Manager (FTE)

GM HP and Funding (0.6 FTE)

Stand Up Paddleboard Assoc

Bodyboard Assoc

Kneeboard Assoc

Adaptive Surfing Assoc

Boardrider Associations and Clubs

Volunteers Event Officials

Regional Scholastic Coordinators

Approved Surf Instructors

Approved Surf Schools

Surfing Community

SURFING NEW ZEALAND ORGANISATION STRUCTURE



ANNUAL REPORT 2018

PRESIDENTS REPORT2018

Kia ora Kiwi Surf community

2018 has been a year of great challenges and change within our organisation.

This began with the departure mid-year of long serving CEO Greg Townsend.

I thank him for 24 years of service to the sport and I wish him and his family all the best for the adventures that lie ahead.

Last year we heard loud and clear from the surfing community that a shift back toward a focus on competitive surfing was needed.

Indeed, there was considerable motivation within this group itself, to achieve this end as well.

This new focus saw the introduction of high performance camps this year. I would like to thank all those involved in the organisation and running of the camps for their efforts.

It is no secret that there are corporate struggles facing the major players in the surfing industry. In turn, this has had a major impact on the level of support that we can expect. Despite that, I appreciate the efforts of some of the companies that continue to support despite facing considerable hardship within their structures. There are also considerable funding challenges in the way that we are supported by central government.

With the Olympics looming in 2020, surfing has a real opportunity to reach out to central government again to turn around their funding situation. To this effect, we have appointed Nick Cowan as the manager of high performance and funding to target and address these key strategic initiatives.

It also gives us new channels into support from the commercial and the private sector.

With the addition of Andy Vette (North Island Rep) and Trevor McKewen to the co-opted board member this year, joining Matthew Sale and Russell Ritchie, I believe I now have a team that is ready to direct and embrace these new opportunities. Sadly, due to family and work commitments, Alexis Poulter has had to step downfrom the board.

For the first time in surfing history in New Zealand, we have the strong probability of two surfers on the World Championship Tour, Paige Hareb in the Women’s and Ricardo Christie in the Men’s. Whilst his qualification is not absolutely set in concrete as I write this, the odds are seriously stacked in Ricardo’s favour to regain qualification.

I congratulate both of them for their dedication and resilience as top athletes, both coming back from a period in qualification and returning again to the world stage.

Junior surfing continues to grow at an alarming rate. I look forward to seeing all of the juniors and their parents over the coming months as we get into the summer junior series. We are also looking forward to expanding the NZ Surf Series in 2019 with the addition of the Barrett Homes event at Mount Maunganui.

Finally, I am keenly anticipating a return to Taranaki for the National Championships.

I want to thank Oakura Boardriders for their keen involvement in hosting and we all look forward to catching up with old friends and in some cases, family, down there for what promises to be a fantastic event.

I wish you all a safe Christmas holiday period and bring on 2019!

Best regards

Nga mihi nui ki a tatou katoa

Chris Fougere



ANNUAL REPORT 2018

GENERAL MANAGERS REPORT

The past year has seen significant change for Surfing New Zealand. Four months into my role as General Manager, I have been learning on the run and gaining a broader understanding of how the organisation functions, particularly in the financial domain.

Previous CEO Greg Townsend has been available to chat at any time when I have sought advice. This has been helpful and I thank him for that and also for his long tenure as CEO.

2018 looks likely to be a historical year with the qualification of two athletes onto the WSL World Tour. Paige Hareb has requalified for her eighth year on tour and Ricardo Christie is on the cusp of requalifying after three years back on the World Qualifying Series. Kehu Butler also won the WSL Australasian Junior Series. These results are career defining for the athletes and also invaluable for the sport as a whole.

We have been working on a strategic plan that will commence in 2019 and align with the Olympic cycle. We thank the surfing community for their sound feedback which has shaped the plan.

This year we worked with our Pacific neighbours to set up the Oceania Surfing Federation. The continental federation will become a vital part of the sport’s structure in regards to Olympic qualification and the development of the sport in the Pacific. We look forward to being an integral part of this development with Surfing New Zealand board member Russell Ritchie being appointed as the Vice President. Barbara Kendall was also elected for a second term as a Vice President of the International Surfing Association giving New Zealand a voice at an international level.

We have enjoyed good support from our industry partners who have helped us deliver events and initiatives to the surfing

community across the country. Also our corporate partners Health 2000, Barrett Homes, Eastern Institute of Technology and more recently Bayleys Real Estate. There are many more supporters of surfing that make events possible at all levels of the sport. Throughout the year we also had valuable partnerships with New Zealand Community Trust, Foundation North, Sport Waitakere and Sport Waikato that ensured we could deliver our Wave Warriors Learn to Surf Programme.

Unfortunately, Surfing New Zealand recorded a $102,240 loss for the 2017/18 financial year. This was in part due to The Ultimate Waterman not running, the writing down of assets, a reduction in gaming funding and increased expenses across some initiatives. Finances continue to be tight as we navigate support from government, sponsorship opportunities and partnerships with funding entities. We are also acutely aware of making all Surfing New Zealand initiatives viable. To that end, we have employed Nick Cowan as General Manager of High Performance and Funding, two important areas of the organisation going forward. The board has also co-opted Trevor McKewen to aid in commercial and media opportunities among other governance roles.

The surfing community remains the most important part of this organisation so a big thanks to all the volunteers that put time into the sport at a community, regional, national and international level. The surfers that strive to be the best they can and those surfers out there that participate for fun, that is what drives us, so thank you. The parents that support their children, the clubs that bring the communities together – thank you. To our board who lead the organisation and

of course to my work mate Lee who goes above and beyond to make sure we deliver to the surfing community – thank you.

The next twelve months will continue to see change as the organisation evolves and it will not be without challenge. The Olympic opportunity is massive for our elite athletes and the sport in a broader context. As a whole, we need to ensure the culture of the surfing community is strong and that we work together. Our services to the surfing community must remain high quality and as an organisation, we are sustainable both in resourcing and financially.



ANNUAL REPORT 2018

INTERNATIONAL PERFORMANCE AND OLYMPICS

World Surf League

2018 laid the platform for two Kiwis qualifying for the 2019 WSL World Tour – a first for the sport. Paige Hareb finished fourth on the World Qualifying Series securing her spot while Ricardo Christie made a late charge after a third place finish at the Hawaiian Pro, the penultimate event on the Qualifying Series.

Paige returned to the World Tour this year to finish 18th overall after a season that was stalled by a rib injury causing her to miss one event.

Overall, 16 athletes competed on the World Qualifying Series in 2018, 11 of those competing in five or more events that count toward year-end rankings. Of these surfers, Kehu Butler secured a runner up finish in

the QS1,000 at Phillip Island while Elliot Paerata – Reid finished with second and third place finishes at QS1,000 events in Indonesia.

World Qualifying Series – Men*

7, Ricardo Christie

167, Elliot Paerata-Reid

209, Kehu Butler

265, Billy Stairmand

299, Daniel Farr

335, Korbin Hutchings

416, Taylor Hutchison

555, Thomas Dixon Smith

793, Mckenzie Bowden

1171, Dylan Preston

*one event remaining

World Qualifying Series – Women

4, Paige Hareb

52, Ella Williams

130, Tiana-Breeze De Mooij

149, Raiha Ensor

172, Elin Tawharu

209, Ariana Shewry

221, Saffi Vette

Kehu Butler secured the Australasian Pro Junior Series, the first Kiwi to do so since Maz Quinn in 1996. Kehu will compete at the year-ending WSL World Junior Championship in Taiwan in early December. Kehu was joined by six other juniors contesting the junior series with Saffi Vette finishing fourteenth as the top ranked female.

International Surfing Association

New Zealand Surfing Team

The New Zealand Surfing Team competed at the ISA World Surfing Games in Japan where Paige Hareb finished runner up to Sally Fitzgibbons and the team finished ninth overall, improving five places on their 2017 performance. The Kiwi female performances were enough to secure two places in the ANOC Beach Games event being held in California in 2019.

The rise up the rankings will help the New Zealand Team’s cause at the 2019 edition of the event where Olympic hopefuls must attend and the first continental qualifiers will be determined. The highest ranked Oceania

male and female will qualify for Tokyo 2020 (provided the surfers finish inside the top 30 at the event).

Team Points

1 Japan, 3368

2 Australia, 3093

3 USA, 3000

4 South Africa, 2703

5 Peru, 2605

6 France, 2598

7 Spain, 2528

8 Argentina, 2340

9 New Zealand, 2275

10 Canada, 2248

New Zealand Results

Women’s

Paige Hareb – 2nd

Elin Tawharu – 22nd

Raiha Ensor – 25th

Men’s

Billy Stairmand – 25th

Zen Wallis – 65th

Levi Stewart – 65th

New Zealand Junior Surfing Team

The New Zealand Junior Surfing Team slipped two places to twelfth at the Vissla ISA World Junior Championships held in California. The young team gained a lot of experience at the event and that will prove valuable in 2019 when seven of the athletes



ANNUAL REPORT 2018

remain eligible for their respective age divisions.

Team Rankings

1 Japan 7503

2 USA 7371

3 Australia 5814

4 Hawaii 5798

5 France 4898

6 Spain 4471

7 Brazil 4380

8 South Africa 4310

9 Germany 4186

10 Portugal 4108

11 Peru 3923

12 New Zealand 3628

Under 18 Boys Division

Caleb Cutmore – 13th

Conor McLennan – 17th

Shane Kraus – 49th

Under 18 Girls Division

Saffi Vette – 16th

Tiana – Breeze de Mooij – 31st

Kea Smith – 49th

Under 16 Boys Division

Myka Black – 57th Kora Cooper – 65th

Tom Robinson – 65th

Under 16 Girls Division

Brie Bennett – 19th

Ariana Shewry – 22nd

Estella Hungerford – 43rd

New Zealand SUP and Paddleboard Team

The New Zealand Stand Up Paddle and Paddleboard Team are competing at the ISA World Championship in China from the 23rd November – 2nd December and as such, no results are available for the event.

The fresh faced New Zealand Team comprises twelve athletes with only four returning from the 2017 Team who finished third.

Olympic Surfing

Fuelled by the Olympic Solidarity funded Athlete and Coach Workshop in December 2017, three high performance camps were scheduled for 2018 with two taking place and one being cancelled due to a number of calendar clashes.

The camps were delivered by Matt Scorringe, Oliver Farley and Jhan Gavala with the majority of our top surfers in attendance.

The camps have provided a valuable platform from which we can develop an athlete-focussed high performance programme.

A second round of Olympic Solidarity funding was secured in June this year with the $14,000 grant being targeted to preparation of the New Zealand Team heading to the 2019 World Surfing Games.

Paige Hareb also brings to a close her two year partnership with High Performance Sport New Zealand at the end of the year. Campaign investment applications for 2019 have been submitted with decisions pending.

Surfing New Zealand has also contracted Nick Cowan on a part time basis with one of Nick’s main focusses being the development of a high performance plan for the organisation.



ANNUAL REPORT 2018

The New Zealand Surf Series comprised six events in 2018 with four in the North Island including the upgraded Backdoor Oceanbridge Manu Bay Pro and two events in the South Island.

The series remains a focus area as we look to increase the number of events in the series as well as the profile of the series as a whole which will benefit athletes that compete in New Zealand.

It was fantastic to see Ricardo Christie return to New Zealand and kick off his year with a win at the Health 2000 National Championships before switching attention to what turned into a highly successful international campaign. Ricardo won his one and only other national title in 2005.

Raiha Ensor secured her first national title and then went on to compete at a number of international events as well as represent New Zealand at the World Surfing Games where she placed 25th.

With one event remaining, Piha’s Zen Wallis holds the number one ranking for the men while Raiha holds down the top ranking for the women. The Backdoor BayBash will be the final event of the year in December after November postponement

The two South Island events are jointly sanctioned with the South Island Surfing Association. Both events have required significant support and effort from their host clubs being South Coast Boardriders for the Emersons South Island Champs and North Wai Boardriders for the Exit Surf Men’s Canterbury Champs. Their support has been instrumental in the events

NZ SURF SERIES taking place and providing a platform for surfers in those regions to compete on the NZ Surf Series and gain experience at a national level. Long term, it would be great to have a third event in the South Island as the series grows.

The 2019 New Zealand Surf Series will see an event at Mount Maunganui added to the schedule as well as other potential changes which are in the planning stages. These changes will broaden the reach of the series allowing more participants the opportunity to compete.

Results Health 2000 National Championships Open Men – Ricardo Christie (Gis) Open Women – Raiha Ensor (Mnt) Emersons South Island Championships Open Men – Zen Wallis (Piha) Open Women – Tegen Bishop (Chch) Exit Surf Men’s Canterbury Championships Open Men – Levi O’Connor (Kaik) Backdoor Oceanbridge Manu Bay Pro Open Men – Luke Cederman (Rag) Open Women – Aimee Brown (Auck) Rip Curl Pro pres by Corona Open Men – Billy Stairmand (Rag) Open Women – Ella Williams (WGM)

Backdoor BayBash Yet to be contested NZ Surf Series Top 5 (one event remains) Men’s Division 1, Zen Wallis (Piha) 2, Levi Stewart (Waihi Bch) 3, Billy Stairmand (Rag) 4, Taylor Hutchison (Rag) 5, Luke Cederman (Rag) Women’s Division 1, Raiha Ensor (Mnt) 2, Aimee Brown (Auck) 3, Georgia Wederell (Mnt) 4, Elin Tawharu (Mnt) 5, Tegen Bishop (Chch)



ANNUAL REPORT 2018

JUNIOR SURFING

New Zealand Grom Series

Under 20 Boys – Zac Curle (Waihi Bch

Under 18 Boys* – Caleb Cutmore (Rag)

Under 16 Boys* – Kora Cooper (Rag)

Under 14 Boys – Finn Vette (Gis)

Under 20 Girls – Lily MacDonald (Te Aroha)

Under 18 Girls* – Tegen Bishop (Chch)

Under 16 Girls* – Brie Bennett (Rag)

Under 14 Girls – Ava Henderson (Chch)

*Final rankings yet to be confirmed with one event remaining Scholastic Surfing Championships

Team Champions – Canterbury

Under 18 Boys – Caleb Cutmore (Rag)

Under 16 Boys – Kora Cooper (Rag)

Under 14 Boys – Finn Vette (Gis)

Under 18 Girls – Aimee Brown (Auck)

Under 16 Girls – Brie Bennett (Rag)

Under 14 Girls – Natasha Gouldsbury (Tara

Under 18 Longboard – Casper McCormick (Chch)

The junior events staged around the country continue to make up a large part of our development pathway with up to nine events held as part of the New Zealand Grom Series as well as the Scholastic and Primary School Championships.

2018 saw steady numbers across the Grom Series with a 1% decrease in participation. The Scholastic Championships were also steady while the Primary School Champs continued its popularity with participation up 50%.

The integration of three South Island events on the New Zealand Grom Series gives those young surfers the chance to compete closer to home and without the burden of having to travel north to gain national experience. The three events will be complemented by a fourth in Kaikoura in 2019.

The age categories for the Grom Series were changed to Under 14, 16, 18 and 20 in 2018 with good numbers across the three lower age brackets. The Under 20 Division saw the lowest numbers with less than half that of all other divisions

The Canterbury Surfing Team claimed the Scholastic Championships for the first time in the 30 year history of the event while Christchurch club, North Wai, also took out the Primary School Championships, a clear testament to the well establish junior programme they have in the region.

Sticky Johnson Primary School Champs pres by Skullcandy

Year 7 and 8 Boys – Ryder Pennington (Tara

Year 6 and Below Boys – Tao Mouldey (Mnt

Year 7 and 8 Girls – Ava Henderson (Chch

Year 6 and Below Girls – Chloe Groube (Pau)



ANNUAL REPORT 2018

SOUTH ISLAND UPDATE

SOUTH ISLAND SURFING ASSOCIATIONThe South Island Surfing Association currently has 15 affiliated clubs. The key role of SISA is the overseeing of the South Island Surfing Circuits, general and grommet. The clubs that run the events, own the events and are not obligated to many outside influences other than running the competition in an accepted and professional manner. SISA also has a small but effective social media platform (website and over 1200 surfing members on Facebook) to keep the community informed of the any developments, points of interest and the circuit points. For the first time in many years we have a small amount of project money in the bank for more development & event equipment. In the last twelve months we have had five South Islanders represent NZ overseas (out of a possible 32) one longboarder, three juniors and one stand up paddleboarder.

SISA contest circuit We currently have four main events on the circuit, The Cape Classic in Westport, The Emersons South Island Champs in Dunedin, The Exit Surf Canterbury Men’s Champs in Christchurch (Women’s Champs run separately) and the Kaikoura Mid-Winter Classic. Most of these events run with a minimum of nine divisions and are three-day events. Last season we added a senior women’s division and a SUP division to add some more diversity, these divisions were not as popular as we had hoped but will continue this coming season. We currently run the Longboard and SUP divisions as gender neutral. The top club trophy for the open divisions has created a lot more interest now that South Coast Boardriders managed to win it over North Wai Boardriders after their six year stranglehold.

The four Grom Series events have proved very popular and the numbers have gone through the roof. This season we are introducing a fifth event in Southland to support the work the local clubs have been doing. This coming season the Kaikoura grom comp will also be part of the New Zealand Grom Series.

We have three other events that count towards overall SISA Circuit titles, The Winter Freeze that caters to under 14s, 16s, 18s and 20s, The Mal Function and The Ray White Duke Festival of Surfing. The Duke caters to groms, longboards and SUPs. The grom divisions count on the New Zealand & SISA Grom Series and the longboard (open men & women) count towards the New Zealand Longboard Tour.

We have a small but dedicated team of officials operating mainly on a volunteer basis, as with every sport we could always do with more helpers.

SISA and Surfing NZThe relationship is going well, Ben Kennings and Lee Ryan help out wherever they can but as with all other sports the regional sports bodies would like a lot more from the national body than they are able to give.



ANNUAL REPORT 2018

WAVE WARRIORS JUNIOR 2018SURFING PROGRAMME UPDATEThe Wave Warriors Learn to Surf trailer has been on the road delivering the popular “Wave Warriors Junior Surfer Program” to over 1,600 students in the past year. Delivered in partnership with our accredited Surf Schools, the programme was rolled out across Northland, Thames Coromandel and Auckland.

Students get to experience learning to surf under the watchful eye of Surfing New Zealand’s professional surf instructors as well as learn valuable surf safety. A number of schools participating in the programme are bussed out to the beach and have all the equipment provided from our supply of thirty surfboards and eighty wetsuits

The 2018 programmes were funded by Foundation North, Sport Waikato, NZCT and Sport Waitakere via KiwiSport. The waiting list for schools wanting to take part in the programme continues to grow.

Water Safety NZ has committed $10,000 to the Wave Warriors Programme in 2018/19 as part of their Drowning Prevention Fund and we look forward to partnering with them and providing more learn to surf opportunties.



ANNUAL REPORT 2018

MAORI SURFING

The pinnacle Maori surfing initiative gained the support of Bayleys Real Estate in 2018 with the Aotearoa Maori Titles being held at Stent Road, Taranaki. The support of Bayleys through their Tu Whenua arm gave the event increased focus and financial support. The Maori surfing community responded with a 25% increase in participation at the event and some first-class performances.

The Aotearoa Maori Titles provided another excellent platform to connect with the surfing community through formal and informal hui held at Owae Marae in Waitara where the future of the event and development pathways were discussed.

The Foundation North Learn to Surf programme held across Auckland and Northland is another initiative that Maori surfers have benefited from in the past year with a number of Kura and low declie 1-5 schools being the focus. At the other end of the spectrum, our elite surfers competing on the World Qualifying Series are filled with Maori surfers and led by Ricardo Christie along with Australasian Junior Champion Kehu Butler and Elliot Paerata – Reid. Both Elin Tawharu and Raiha Ensor also represented New Zealand at the World Surfing Games as did four surfers in the New Zealand Junior Surfing Team.

Bayleys Real Estate Aotearoa Maori Surfing Titles Results

Clash of the Iwi Champions – Te Atiawa

Open Men’s Division Bachelor Tipene (Tara), 1 Levi Stewart (Waihi Bch), 2 Chris Malone (Gis), 3 Danny Kaweroa (Tara), 4

Open Women’s Division Zhana Hutchieson (Tara), 1 Brie Bennett (Rag), 2 Natasha Gouldsbury (Tara), 3 Tash Civil (Dun), 4 Under 18 Boys Division Sonny Rapira - Martin (Tara), 1 Kora Cooper (Rag), 2 Jayden Willoughby (Rag), 3 Josef Jungwirth (Rag), 4

Under 16 Boys Division Kora Cooper (Rag), 1 Jayden Willoughby (Rag), 2 Josef Jungwirth (Rag), 3 Navryn Malone (Rag), 4

Under 14 Boys Division Kora Cooper (Rag), 1 Jayden Willoughby (Rag), 2 Ryder Pennington (Tara), 3 Te Kauwhata Kauwhata (Sandy Bay), 4

Over 35 Men’s Division Dwaine Mataa (Tara), 1

Chris Malone (Gis), 2 Danny Kaweroa (Tara), 3 Michael Lewis (Tara), 4

Over 45 Men’s Division Darren Kiwi (Mnt), 1 Maioha Kelly (Rag) 2 Pipi Ngaia (Tara), 3 Jason Matthews (Tara), 4

Longboard Division Matt Rawson (NSW), 1 Josephine Moore (Tara), 2 Charles Te Kauwhata (Whangarei), 3 Stand Up Paddleboard Division Jamie Andrews (Tara), 1 Alan Te Moananui (Kaik), 2 Matt Rawson (NSW), 7.17, 3



ANNUAL REPORT 2018

KNEEBOARD UPDATE

This year started with a good turnout of the crew at the National Championships which were won by that man again, pensioner-to-be Craig McDonald.

Our Facebook page continues to unearth more kneeboarders that we have never heard of or that have been in hibernation. It is neat to see the return of these guys who are showing a renewed interest in the competition scene.

Our AGM was held with no changes to the current committee which is headed by Murray Weir with Robyn and Diane doing the accounts and book work. Raffles each Thursday at the Surf Inn still make up our income.

We held the Opunake Boardriders Club Classic with a small field of Kneelos contesting the event at the Dump. During Labour Weekend we held the Kneeboard Classic with a larger than usual field in perfect pumping waves at Green Meadows, Taranaki. The event was won by the returning Kenton Osmond who pipped Kelvin Weir, John Uffindel and Mike Anderson in one of the best finals seen in a long time.

On a sad note, we held a moments silence for past members mainly Search Ratahi and kneeboard master Bryan Wallbutton - “they will not be forgotten”.

Preperation for the 2020 ISA World Kneeboard Titles has commenced with the event

scheduled for February 29 to March 7 in Dunedin. This will be the third time KSNZ has hosted the event and we look forward to organising the event in conjunction with the South Coast Boardriders and Greg Bell as well as working in partnership with SNZ whom we have run the previous three events. A working group has been set up and Murray and Diane have met with South Coast Boardriders Club. All are very supportive and as at time of writing a launch will be made with website and Facebook page. We will work with SNZ to draw up action plans moving forward and we look forward to the titles coming to Dunedin.

In closing it has been a great year on the comp and social side. Kneeism is about meeting, socialising, supporting, competing and just having fun surfing. We have more youngsters coming in and our top ladies could be at the front of the Worlds. Our seniors continue to perform and I believe at Dunedin we could upset the fancied ones from around the globe. The buildup begins.

On behalf of the KSNZ exec I thank SNZ for their support of our team that competed in Spain in 2017 and look forward to their involvement going forward toward the next World Titles in 2020.



ANNUAL REPORT 2018

ADAPTIVE SURFING

Adaptive Surfing New Zealand Report 2018Surfing New Zealand facilitated two adaptive surfing conferences in the past year at Mount Maunganui and Dunedin. The conferences brought together adaptive surfers and interested parties from both islands to plan out pathways for athletes and engage with those looking to get involved in adaptive surfing.

The conferences brought about the inclusion of an adaptive division at the 2019 National Surfing Championships in Taranaki, a first for New Zealand and an important step forward for the International Surfing Association and their quest for surfing to be included in the Paralympics.

Internationally, adaptive surfing is continually raising the bar in terms of performance and an increased number of opportunities to compete. Further competition opportunities in New Zealand are a key focus for 2019 along with lifting the adaptive surfing profile. This will be achieved through increasing the membership base and linking development activities to competition pathways.

Piha surfer Luke Darby was the sole New Zealand competitor at the 2017 ISA World Adaptive Championships in La Jolla, California in December 2018 where he surfed to a quarterfinal finish.

Significant crossover work with the adaptive community took place in 2018, particularly within Waka Ama. This included development of seats and strapping for performance based Waveski Surfing to technique and conditioning for balance and method in moving water. This activity resulted in a growth in numbers of athletes working and becoming confident in the water.

The crossover of activity from wave surfing to distance and sprint paddling really shines and is a way of keeping adaptive surfers active, involved and growing. This activity culminated in two of the New Zealand Adaptive Surf Team winning multiple golds at the 2018 Va’a World Sprint Championships in Tahiti.

We have secured funding from Halberg Disability Sport Foundation to deliver Adaptive Surfing Have a Go Days in Mount Maunganui during February 2019 and in Orewa or Raglan in February 2020. Funding will also go toward purchasing specialist surfboards and equipment to help deliver these days.



ANNUAL REPORT 2018

SURF SCHOOLS AND SPORT DEVELOPMENT

Surf Schools

Thanks to an extremely warm summer, with unprecedented ocean temperatures, our ‘Approved Surf Schools” have reported a busier than normal season.

The success of the Wave Warriors Learn to Surf Programme coupled with surfing being included in the Tokyo 2020 Olympics has also increased the number of enquiries from primary and intermediate schools looking for alternative outdoor activities to participate in.

Surfing New Zealand has 19 accredited surf schools registered on the Approved Surf School database. Two new surf schools started business in 2018.

The Wave Warriors Junior Surfing Programme logbook is also being used widely throughout the surf schools as a valuable educational tool.

Stand Up Paddleboarding Operators

2018 has seen a decrease in accreditation for our Stand Up Paddleboarding Operators. This is surprising considering the more stringent adventure tourism government safety requirements. However many now use the Qualmark accreditation. As per the previous twelve months, there are a number of smaller operators that offer SUP instruction who are yet to sign up to be endorsed by SNZ.



ANNUAL REPORT 2018

EDUCATION

EDUCATIONAL COURSES UPDATE 2018

ISA Level One Surf Instructors Course

The demand for the ISA Level One Surf Instructors Course has dropped slightly in 2018. However, this course continues to be the most popular to upskill instructors.

A total of 82 participants attended the instructors course from July 1 – June 30 2018

Courses were delivered in Dunedin, Kapiti Coast, Mount Maunganui and Gisborne.

ISA Level Two Surf Instructors Course

Surfing New Zealand Coaching Director Lee Ryan delivered the ISA Level Two Surf Coaching course in Raglan during September. Eight surf instructors from around the country attended the course and benefiting from the experience.

Our first two disabilities instructors completed the course thanks to funding from the Halberg Disabilities Sport Foundation.

We continue to notice an increase in coaches wanting to teach advanced surfing techniques with a number of coaches offering one-to-one and smaller group advanced coaching sessions outside of actual accredited surf schools.

ISA International Judging Course

The official ISA one day Judging and Officiating Course has seen a decline in interest from volunteers, officials and boardrider clubs. As a result of the decline, we have created a modified judging workshop to upskill volunteers who wanted the skills but could not afford the cost of the ISA course.

The two hour workshop has been well received with over 70 volunteers attending. They are often held on midweek evenings at boardrider clubs when people are available to attend.

Judging Workshops have been held in Christchurch, Waihi, Muriwai and Whangarei with more planned early 2019 in Auckland and other regions.

ISA Flat Water SUP Instructors Course

The demand for our Flat Water SUP Instructors Courses has remained steady although it appears there are a lot of instructors still teaching the sport without any formally recognised qualifications.

2018 has seen 28 people attend the ISA Flat Water SUP Instructors courses in Auckland and Christchurch with a further six instructors attending the one-day refresher course.



ANNUAL REPORT 2018

FINANCIAL REPORTAND AUDIT

SURFING NEW ZEALAND INCFINANCIAL STATEMENTS

FOR THE YEAR ENDED30TH JUNE 2018



ANNUAL REPORT 2018

SURFING NEW ZEALAND INC.INDEX TO FINANCIAL STATEMENTSFOR THE YEAR ENDED 30TH JUNE 2018

STATEMENT NO:

1. DIRECTORY

2. NOTES TO THE FINANCIAL STATEMENTS

3. STATEMENT OF FINANCIAL PERFORMANCE

4. STATEMENT OF MOVEMENTS IN EQUITY

5. STATEMENT OF FINANCIAL POSITION

6. SCHEDULE OF ASSETS AND DEPRECIATION

7. INDEPENDENT AUDITOR’S REPORT

Statement # 1

SURFING NEW ZEALAND INCDIRECTORYFOR THE YEAR ENDED 30TH JUNE 2018

Address 9 A Bow StreetRaglan

Telephone Number 07 825 0018

Contact Person Greg Townsend

AccountantsEndeavour Chartered AccountantsCnr Wainui Road & The EsplanadeGisborne

Bank Westpac

Executive Officer Greg Townsend

Committee

Chris Fougere - (President)Andrew Vette - (NI Representative)Russell Ritchie - (SI Representative)Matt Sale - (Vice President)Alexis Poulter - (Board Member)Damon Harvey - (Resigned 9 November 2017)Kirsten Percy - (Resigned 17 April 2018)Trevor Mieklejohn - (Resigned 2 November 2017)

AuditorGraham and Dobson LtdGladstone Road Gisborne



ANNUAL REPORT 2018

SURFING NEW ZEALAND INCNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 30TH JUNE 2018

(continued)

Accounts Receivable

Accounts Receivable are recorded at net realisable value after due consideration for bad debts.

Income Tax

Surfing New Zealand (Inc) is subject to income tax pursuant to the Income Tax Act 2007. The Ultimate Waterman Limited is subject to income tax but no income tax has been provided for in the year ended 30 June 2018.

Changes in Accounting Policies

There have been no changes in the accounting policies during the year. Accounting policies have been applied on bases consistent with the prior year.

2. Income in Advance

Income in Advance is made up of the following:

Statement # 2

2018 2017

Athlete Contributions 4,000 -

NZCT 13,272 18,268

Sport NZ – TUW - 20,000

$17,272 $38,268

Athlete contributions are the contributions for the World Juniors.

NZCT is the remaining portion of the grant received to go towards the salary of the National Development officer.

Sport NZ relates to TUW.


1. Statement of Accounting Policies

Registration and Reporting Standards

The entity reporting is Surfing New Zealand (Inc) and its subsidiary (The Ultimate Waterman Limited). Surfing New Zealand is an incorporated society under the Incorporated Societies Act 1908. Surfing New Zealand (Inc) is not a reporting entity under the Financial Reporting Act 2013. The financial statements are Special Purpose Financial Statements prepared for internal management purposes using principals contained in the Income Tax Act 2007.

The accounting principles recognised as appropriate for the measurement and reporting of the Combined Statement of Financial Performance and Statement of Financial Position on a historical cost basis are followed by the club, unless otherwise stated in the Specific Accounting Policies.

The information is presented in New Zealand dollars. All values are rounded to the nearest $.

The Ultimate Waterman Ltd was formed in November 2010. Surfing New Zealand (Inc) is the sole shareholder. These financial statements represent the consolidation of both entities. The consolidated financial statements are prepared by combining the financial statements of all entities that comprise the consolidated entity, being the incorporated society, Surfing New Zealand (Inc), and it’s controlled entity.

Principal Activities Of The Society

To administer and promote surfing within New Zealand.

Specific Accounting Policies

The following specific accounting policies which materially affect the measurement of financial performance and financial position have been applied:

Property, Plant and Equipment

Property, plant and equipment are recorded at cost less accumulated depreciation.

Depreciation

Depreciation is provided on all tangible assets at a rate which will write off the cost of the assets over their estimated useful lives.

Office Equipment 14.4% - 67% DV

Competition Equipment 3% - 100% DV

Goods And Services Tax

The Financial Statements have been prepared with the income and expenditure items exclusive of GST. In the Statement of Financial Position, accounts receivable and accounts payable are both inclusive of GST. Other assets and liabilities are exclusive of GST.

Statement # 2



ANNUAL REPORT 2018

Consolidated

2018 2017

$ $

INCOME

Affiliation Fees Club 5,400 9,300

Foundation North 57,000 60,000

NZ Major Events Funding - 400,000

Coaching/Instructors Courses 69,195 81,257

Competitor Contributions 50,285 39,635

Entry Fees 55,934 36,890

Equipment Hire/Officials/Staff/Management Fees 54,408 36,114

Health Sponsorship 15,000 15,000

KiwiSport 20,800 29,700

Membership Club 2,716 3,783

NZ Racing Board 10,311 12,286

Community Trusts Funding 49,998 80,481

Sanctioning Fees 7,850 6,285

Sport NZ 72,000 70,000

Sponsorship Misc 35,707 75,144

Sundry 8,292 4,041

Surf School 6,991 11,570

Venture Southland - 100,000

Total Income 521,888 1,071,486

SURFING NEW ZEALAND INCSTATEMENT OF FINANCIAL PERFORMANCEFOR THE YEAR ENDED 30TH JUNE 2018

Statement # 3Statement # 2

This loan is secured over the Holden Colarado. The term is 48 months with 46 monthly payments of $780.09, 1 payment of $780.01 and the final balloon payment of $28,200 due on 21/10/2020.

4. Contingent Assets and Liabilities

There are no contingent Assets or Liabilities as at 30 June 2018. (2017: Nil)

2018 2017

Heartland FinanceNon-Current Portion 36,046 41,877

Current Portion 5,832 5,332

$41,878 $47,209

3. Finance Lease


5. Post Balance Date Events

There are no post balance date events.

6. Related Party Transactions

The rights to host The Ultimate Waterman Event have been sold to Greg Townsend. A li-cence fee and profit share is payable each time the event is run.

7. Capital Commitments

The Society has no capital commitments as at 30 June 2018 (2017: Nil).

8. Going Concern

In common with other sport’s promotion entities, Surfing New Zealand relies on grant fund-ing to support it’s operations. Grant funding sources are often not recurrent year on year and as such Surfing New Zealand is constantly applying for funding from different sources and reviewing operations. Surfing New Zealand has net equity at 30 June 2018 of $11,096 (2017: 113,336)

The committee believes Surfing New Zealand remains a going concern, and the financial statements are presented as such.



ANNUAL REPORT 2018

Consolidated

2018 2017

$ $

ADMINISTRATION EXPENSES

ACC Levy 1,416 2,170

Accommodation - 35,207

Accounting Fees 14,512 23,894

Appearance Fees - 82,252

Athlete Clips - 345

Audit Fees 6,750 4,805

Administration 2,186 7,186

Bank Fees 607 1,105

Booking Fees 5,546 7,536

Catering - 22,891

Coaching Costs 59,900 52,438

Communications - 1,369

Depreciation 19,419 21,198

Event Equipment - 8,272

Event Evaluation - 5,540

Event Management - 30,000

Event Opening/Closing - 900

Executive Meetings 977 1,841

General Expenses 1,020 166


(continued) Statement # 3

Consolidated

2018 2017

$ $

Gifts & Medals - 4,543

Grant Refund - 943

Ground Transport - 22,981

Insurance 5,348 4,878

Interest 4,020 2,942

ISA Affiliation Fee 1,460 2,135

Internal Corporate Services 6,641 -

Jetskis - 1,130

Kiwi Sport Expenses 53,384 38,303

Legal Fees 1,850 9,282

Live Site - 20,872

Logistics - 25,020

Marketing - 20,000

Media Expenses 10,144 47,451

Membership Club 171 42

Office Rent 4,000 12,000

Office/General Exp 8,386 4,422

Olympic Workshop 8,909 -

Permits - 7,058

Postage & Couriers 561 557





ANNUAL REPORT 2018

Consolidated

2018 2017

$ $

Printing & Stationery - 2,557

Security Contractors - 3,192

Signage & Branding 469 4,327

Sponsorship 15,000 10,810

SUP/Waka Ama - 41,292

Telephone 7,032 17,062

Traffic Management - 250

Travelling Expenses 28,206 79,322

Uniforms - 3,200

Vehicle Expenses 14,921 13,020

Wages & Salaries 184,150 184,189

Water Safety Services - 200

TOTAL ADMINISTRATION EXPENSES 466,985 893,095

OPERATING PROFIT/(LOSS) 54,903 178,391

Less:

EVENT EXPENSES

Accommodation 2,800 -

Competition Expenses 27,303 13,772

Embroidery - 156

Entry Fees 8,218 5,120



Consolidated

2018 2017

$ $

Equipment 362 2,312

Junior Training Camp - 33

Management Costs - 2,450

Official Expenses 40,642 39,035

Tour Expenses 62,205 10,567

Travel - 9,264

Uniforms 406 1,310

TOTAL Event Expenses 141,936 84,019

(87,033) 94,372

Plus:

OTHER INCOME

Interest 82 154

Loss on Sale of Asset (15,289) (18,868)

(15,207) (18,714)

NET SURPLUS/(DEFICIT) (102,240) 75,658





ANNUAL REPORT 2018

SURFING NEW ZEALAND INCSTATEMENT OF MOVEMENTS IN EQUITYFOR THE YEAR ENDED 30TH JUNE 2018

Statement # 4

Consolidated

2018 2017

$ $

EQUITY AT THE BEGINNING OF THE YEAR 113,336 37,678

Foundation North

Net Surplus/(Deficit) (102,240) 75,658

EQUITY AT THE END OF THE YEAR 11,096 113,336

SURFING NEW ZEALAND INCSTATEMENT OF FINANCIAL POSITIONAS AT 30 JUNE 2018

Statement # 5

Consolidated

NOTE 2018 2017

$ $

CURRENT ASSETS

Westpac Bank - 00 A/c 42,225 50,919

Westpac Bank - Events Account 5 5

Westpac Bank - The Ultimate Waterman Account 184 59,422

Accounts Receivable 3,590 150,366

TOTAL CURRENT ASSETS 46,004 260,712

INTANGIBLES

Trademark 1,518 1,518

FIXED ASSETS

Competition Equipment 21,343 33,753

Motor Vehicles 23,540 33,628

Office Equipment 1,171 2,358

TOTAL FIXED ASSETS 46,054 69,739

TOTAL ASSETS 93,576 331,969

Less:

CURRENT LIABILITIES

Accounts Payable 13,460 114,145

Heartland Finance 3 5,832 5,332

Income in Advance 2 17,272 38,268

Inland Revenue Dept - GST 6,755 15,886



ANNUAL REPORT 2018

SURFING NEW ZEALAND INCSTATEMENT OF FINANCIAL POSITIONAS AT 30 JUNE 2018


Consolidated

NOTE 2018 2017

$ $

Inland Revenue Dept - PAYE 3,115 3,115

TOTAL CURRENT LIABILITIES 46,433 176,746

NON-CURRENT LIABILITIES

Heartland Finance 3 36,046 41,887

TOTAL LIABILITIES 82,480 218,633

NET ASSETS 11,096 113,336

EQUITY

Retained Earnings 113,336 37,678

Current Earnings (102,240) 75,658

TOTAL EQUITY 11,096 113,336

The Statement of Financial Position has been approved and adopted.

President Date

30 November 2018

SURFING NEW ZEALAND INCSCHEDULE OF ASSETS AND DEPRECIATIONFOR THE YEAR ENDED 30TH JUNE 2018

Statement # 6

Consolidated

Asset Date of Cost Deprn Book Additions Profit Depreciation Current

Purchase Price To Date Value (Sales) (Loss) Rate% Months Amount Book Value

$ $ $ $ $ $ $

Office Equipment

Website Apr-03 6,722 6,721 1 - 48.00 DV 12 - -

Computer Oct-03 1,760 1,759 1 - 48.00 DV 12 - -

Workstation Oct-03 288 255 33 14.40 DV 12 5 28

Desk Oct-03 395 350 45 14.40 DV 12 6 39

XP Software Oct-03 1,000 999 1 - 48.00 DV 12 - -

MYOB Software Apr-04 405 404 1 - 48.00 DV 12 - -

Laptop Computer Nov-04 2,169 2,168 1 - 48.00 DV 12 - -

Digital Camera Nov-04 622 621 1 - 39.60 21343.14 - -

Brother Printer Mar-05 313 312 1 - 39.60 DV 12 - -

Computer HPNX6120 Apr-05 2,181 2,180 1 - 48.00 DV 12 - -

Projector Dec-07 888 886 2 48.00 DV 12 1 1

Computer May-10 2,100 2,097 3 - (3) 60.00 DV 12 - -

Laptop Computer Jun-10 1,199 1,197 2 - (2) 60.00 DV 12 - -

Laptop Computer Jun-11 1,220 1,202 18 - (18) 50.00 DV 12 - -

Computer Jun-12 1,106 1,073 33 - (33) 50.00 DV 12 - -

Laptop May-13 954 899 55 50.00 DV 12 28 27

HP Pavolion Notebook Aug-14 737 637 100 50.00 DV 12 50 50

Inspiron 3542 Laptop Oct-14 782 635 147 50.00 DV 12 74 73



ANNUAL REPORT 2018



Consolidated



$ $ $ $ $ $ $

Iphone 6S Dec-15 1,043 834 209 67.00 DV 12 140 69

Cellphone Jun-17 999 57 942 67.00 DV 12 57 885

Laptop Jun-17 1,525 762 763 50.00 DV 12 763 1

28,408 26,048 2,360 (64) 1,123 1,171

Competition Equipment

Scoreboard Apr-02 284 281 3 - (3) 26.40 DV 12 - -

Events Trailer May-03 7,626 7,240 386 - (386) 21.60 DV 12 - -

Banner Oct-04 12,015 9,737 2,278 - (2,278) 11.40 DV 12 - -

Events Trailer Feb-05 33,944 32,278 1,666 21.60 DV 12 360 1,306

Instant Shelter Mar-05 3,249 2,517 732 - (732) 11.40 DV 12 - -

Tables May-05 458 434 24 21.60 DV 12 5 19

Cannon Printer May-05 452 451 1 - 39.60 DV 12 - -

Generator Oct-06 4,477 4,241 236 - (236) 24.00 DV 12 - -

PA System Nov-07 12,303 11,893 410 30.00 DV 12 123 287

Scoring System Nov-07 10,600 10,598 2 - (2) 60.00 DV 12 - -

Stands Jan-10 1,967 401 1,566 3.00 DV 12 47 1,519

Generator Jan-10 3,303 2,877 426 - (426) 24.00 DV 12 - -

CB Radio Feb-10 533 529 4 - (4) 48.00 DV 12 - -



Consolidated



$ $ $ $ $ $ $

Amp Mar-10 857 849 8 48.00 DV 12 4 4

Signage May-10 3,152 1,889 1,263 12.00 DV 12 152 1,111

PA Speakers Dec-10 2,100 2,025 75 40.00 DV 12 30 45

Marquees x3 Feb-11 12,000 10,220 1,780 25.00 DV 12 445 1,335

Surfboards Nov-11 2,029 2,025 4 - (4) 67.00 DV 12 - -

Paddleboard Dec-11 952 950 2 - (2) 67.00 DV 12 - -

Awning Dec-11 1,112 886 226 25.00 DV 12 57 170

Trailer Feb-12 17,077 9,027 8,050 13.00 DV 12 1,047 7,003

Jetski & Trailer Aug-12 8,696 7,983 713 40.00 DV 12 285 428

Surfboards Oct-12 3,142 3,124 18 - (18) 67.00 DV 12 - -

Surfboards Oct-12 1,498 1,489 9 - (9) 67.00 DV 12 - -

Generator Oct-12 3,665 2,389 1,276 - (1,276) 20.00 DV 12 - -

Ignition Software Aug-13 658 603 55 - (55) 50.00 DV 12 - -

Macca Surfboards Oct-14 1,623 1,506 117 67.00 DV 12 78 39

Scoring System Upgrade Sep-14 1,595 1,362 233 - (233) 50.00 DV 12 - -

Logo Dec-14 7,500 6,171 1,329 - (1,329) 50.00 DV 12 - -

Website Nov-14 2,900 2,416 484 - (484) 50.00 DV 12 - -

Wind Blade Flags Mar-15 6,445 1,399 5,046 - (5,046) 10.00 DV 12 - -

Petrol Inverter Generator Sep-15 2,649 464 2,185 - (2,185) 10.00 DV 12 - -



ANNUAL REPORT 2018

Consolidated



$ $ $ $ $ $ $

Whardedale Power Amplifier Jan-16 695 361 334 40.00 DV 12 134 200

Surfboards x 10 Oct-15 3,005 2,512 493 67.00 DV 12 330 163

Surfboards x 9 Sep-15 2,048 1,749 299 67.00 DV 12 200 99

Magnetic Car Decals Mar-16 593 77 516 - (516) 10.00 DV 12 - -

Speakers/Microphone etc Feb-17 1,808 301 1,507 40.00 DV 12 603 904

Generator Sep-17 2,645 - 0 2645 20.00 DV 10 441 2,204

Surfboards x 6 Sep-17 2,383 - 0 2383 67.00 DV 10 1,331 1,052

Wetsuits Oct-17 2,013 - 0 2013 100.00 DV 9 1,510 503

Scoring System Nov-17 3,037 - 0 3037 50.00 DV 8 1,012 2,025

Priority Board May-18 943 - 0 943 10.00 DV 2 16 927

190,031 145,254 33,756 11,021 (15,225) 8,208 21,343

Motor Vehicles

Holden Colorado - KCA 535 Oct-17 43,506 9,878 33,628 30.00 DV 12 10,088 23,540

43,506 9,878 33,628 10,088 23,540

GRAND TOTAL 261,945 181,180 69,744 11,021 (15,289) 19,419 46,054



SURFING NZ AUDIT REPORT



ANNUAL REPORT 2018

Independent Auditor’s Report To the Members of Surfing New Zealand Incorporated Group

Opinion We have audited the financial statements of Surfing New Zealand Incorporated Group on pages 36 to 50 which comprises the statement of financial position as at 30 June 2018, and the statement of financial performance and statement of movements in equity for the year then ended, and notes to the accounts, including a summary of significant accounting policies. In our opinion the financial statements presents fairly, in all material respects, the financial position of the Group as at 30 June 2018, and its financial performance for the year then ended in accordance with the reporting framework disclosed. We conducted our audit in accordance with International Standards on Auditing (New Zealand) (ISAs (NZ)). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of Surfing New Zealand Incorporated Group in accordance with Professional and Ethical Standard 1 (Revised) Code of Ethics for Assurance Practitioners issued by the New Zealand Auditing and Assurance Standards Board, and we have fulfilled our other ethical responsibilities in accordance with these requirements. 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, Surfing New Zealand Incorporated Group. Material Uncertainty Related to Going Concern We draw attention to Note 8 in the financial statements, which indicates that the Group incurred a net loss of $102,240 during the year ended 30 June 2018 and, as of that date, the Group’s has net assets of $11,096. As stated in Note 8, the Group relies on grant funding to support its operations. Loss of this funding would cast significant doubt on the Group’s ability to continue as a going concern. Our opinion is not modified in respect of this matter. Emphasis of Matter - Basis of Accounting Without modifying our opinion, we draw attention to Note 1 of the Notes to the Financial Statements, which describes the basis of accounting. The financial statements are prepared in accordance with the Income Tax Act 2007 and accounting policies disclosed. As a result, the financial statements may not be suitable for another purpose. Other Information The Board are responsible for the other information. The other information comprises pages 4 to 40, but does not include the financial statements, and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of audit opinion or assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information. In doing so, we consider whether the other information is materially inconsistent with

the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on our work, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Restriction on Responsibility This report is made solely to the Members, in accordance with our engagement letter with Surfing New Zealand Incorporated Group. Our audit work has been undertaken so that we might state to the Members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Members for our audit work, for this report, or for the opinions we have formed. Responsibility of the Board for the Financial Statements The Board are responsible on behalf of the Group for the preparation and fair presentation of the financial statements in accordance with the reporting framework disclosed, 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. In preparing the financial statements, the Board are responsible on behalf of the Group for assessing the Incorporation‘s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so. Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (NZ) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs (NZ), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit 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 Group’s internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of

accounting estimates and related disclosures made by management.







ANNUAL REPORT 2018

Conclude on the appropriateness of the use of the going concern basis of accounting by the Board and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including

the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the Board regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 30 November 2018 Graham & Dobson Ltd Chartered Accountants Gisborne



Surfing New Zealand Postal AddressPO Box 233Whangamata 3620

General ManagerBen Kennings021 [email protected]

Sport Development ManagerLee Ryan021 [email protected]

GM of High Performance and FundingNick Cowan021 [email protected]

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