Annual Report v1 | Page 34

Notes to the Financial Statements For the Eight Months Ended 31 March 2014 15. Provisions Eight Months Ended Twelve Months Ended 31 March 2014 31 July 2013 $ $ Current Provision for Holiday Pay 145,088 106,622 Provision for Long Service Leave 15,382 23,275 160,470 129,897 Non-Current Provision for Long Service Leave 55,873 40,066 Total Provisions 216,343 169,963 16. Amounts In Trust Eight Months Ended Twelve Months Ended 31 March 2014 31 July 2013 $ $ Member Affiliation Fees and Journals 78,805 61,853 Member Insurances 20,275 23,725 Charitable Funds 48,859 30,501 Junior Development and Ray Doherty Scholarship 42,482 40,199 Other 21,342 18,988 211,763 175,266 17. Cash Flow Information Eight Months Ended Twelve Months Ended 31 March 2014 $ Reconciliation of Cash Cash at the end of the period as shown in the statement of cash flows is reconciled to the related items in the balance sheet as follows: 31 July 2013 $ Cash at Bank and On Hand 1,341,743 1,341,743 328,698 328,698 Reconciliation between the Operating Surplus & the Net Cash provided by Operating Activities Surplus from Ordinary Activities Adjust for Non-Cash Item Depreciation (Profit)/Loss on Disposal of Plant and Equipment 392,176 396,699 (3,181) 398,332 607,228 91,683 Movement in Asset & Liability Balances: (Increase)/Decrease in Stock on Hand 63,776 (Increase)/Decrease in Trade and Other Receivables (46,345) (Increase)/Decrease in Prepayments 17,212 Increase/(Decrease) in Trade and Other Payables 133,148 Increase/(Decrease) in Clubhouse Development Payables - Increase/(Decrease) in Employee Provisions 46,380 Increase/(Decrease) in Deferred Income 362,464 Increase/(Decrease) in Amounts in Trust 36,497 Net Cash from Operating Activities 1,398,826 32 (40,146) 83,207 (29,756) (731,961) 688,131 (38,152) (343,470) 22,219 707,315