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ANPA audited financial statement 21-22

From ANPA Treasurer Gary Browell: It is my pleasure to present the Audited accounts of ANPA for the year ended 31 March 2022. The auditors have given us a clean audit report.

ANPA is in a very healthy financial position and is well placed to be able to fund itself in the future.


I wish to provide the following comments to be read in conjunction with the accounts.

1. After discussions with the auditors concerning the value of merchandise and standard books in the accounts and investigating what we had on hand and their saleable value. The executive felt it was prudent to write down the value to $1500. This is reflected in the Profit and Loss statements as the difference between opening and closing stock.

2. Ring sales have increased over the prior because of an ANPA procedure which required clubs to pay for their rings in full when they placed their ring orders. In previous years they would have paid a 20% deposit with their orders and the remaining 80% would be paid in May when the rings were delivered. This meant the deposits and the final payment were made in different years. I would expect next year’s ring sales to be less as a result of the change.

3. Sundry income of $2500 is the re-banking of the deposit that was paid to hire the Ipswich pigeon pavilion for the 2020 ANPA show. The show was cancelled due to COVID and the pavilion was booked again for the 2021 ANPA show and the deposit was applied for that year. Subsequently the 2021 show was also cancelled due to COVID. The original deposit was expensed in the 2020 financial result.

4. Ring purchases are zero because of two factors. Firstly, the rings for 2022 did not arrive until April this year and were paid for in April. Secondly the prior year’s ring sales included two years purchases due to timing of the arrival and payment for the rings.

I have also recommended that ANPA close its term deposit account and transfer the $10,000 on deposit to the general account because we get next to nothing in interest on the account. I have also suggested maintaining a balance of $15000 in the ring account (which is sufficient to cover almost three years of ring purchases) with surplus funds transferred to the general account.

We have also entered the electronic age by paying as many of our accounts as possible electronically thus reducing the need to post cheques to signatories for singing reducing the time taken to pay accounts, postage etc.

2022 Australian National Pigeon Association Audited Financials
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