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SURFING NEW ZEALAND INC Annual Report 2019

SURFING NEW ZEALAND INC · Surfing New Zealand Infographic 10 International Results 12 New Zealand Surf Series 16 Junior Surfing 18 ... Lee Ryan – Sport Development Manager

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Page 1: SURFING NEW ZEALAND INC · Surfing New Zealand Infographic 10 International Results 12 New Zealand Surf Series 16 Junior Surfing 18 ... Lee Ryan – Sport Development Manager

SURFINGNEW ZEALAND INCAnnual Report 2019

Page 2: SURFING NEW ZEALAND INC · Surfing New Zealand Infographic 10 International Results 12 New Zealand Surf Series 16 Junior Surfing 18 ... Lee Ryan – Sport Development Manager
Page 3: SURFING NEW ZEALAND INC · Surfing New Zealand Infographic 10 International Results 12 New Zealand Surf Series 16 Junior Surfing 18 ... Lee Ryan – Sport Development Manager

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

Surfing New Zealand Infographic 10

International Results 12

New Zealand Surf Series 16

Junior Surfing 18

School Surfing 20

2019 Sisa President/South Island Report 22

Maori Surfing, Adaptive, Kneeboard and Stand Up Paddle 24

Wave Warriors Junior 2019 Surfing Programme 26

Educational Courses Update 2019 28

Surf Schools 30

Financial Statements 32

SNZ ANNUAL REPORT TABLE OF CONTENTS

S URFINGNEW ZEALA N D IN CANNUAL R EPORT 2019

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AN NUAL R EPORT 2019

Vision – Enriching Kiwi lives through the enjoyment of surfing

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

Values – Enjoyment, Respect, Commitment, Success

SNZ Board and ManagementChris Fougere - President Matt Sale – Vice President Russell Ritchie – South Island Representative Andrew Vette – North Island Representative Pauline Pullman – Board Member Trevor McKewen – Co Opted Board Member (Acting Chair) Mark Pevats – Co Opted Board Member Ben Kennings – General Manager Lee Ryan – Sport Development Manager Nick Cowan – General Manager of High Performance and Funding

Surfing New Zealand PartnersSport New Zealand Foundation North New Zealand Community Trust TAB Water Safety NZ SunSmart

Life Members1986 Wayne Arthur 1998 Peter Fitzsimmons

1999 Bob Davie 1999 Andy Cranston 2000 Wayne Brown 2000 Carol Cranch 2001 Mary Davie 2002 Gary Quinn 2002 Greg Townsend 2003 Jan Shanks 2008 James Hall 2009 Bruce Scott 2010 Murray Weir 2010 Mark Shanks 2011 Maz Quinn 2012 Daniel Kereopa

Hall of FameDave Warpole Peter Byers Wayne Parkes Alan Byrne Cindy Webb Bob Davie Peter Byers Logan Murray Iain Buchanan

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ANNUAL R EPORT 2019

SURFING NEW ZEALAND ORGANISATION STRUCTURE

International Surfing Association (IOC Member)

Surfing New Zealand Incorporated (NZOC Member)

Oceania Surfing Federation

(OSFO Member)

SNZ Board(Seven 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

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AN NUAL R EPORT 2019

PRESIDENTS REPORT 2019

Kia ora Kiwi Surfers,

2019 has been a historic year for Surfing in Aotearoa.

Two surfers have qualified for Tokyo 2020, with the Olympic Games holding Surfing for the first time. There is a possibility for two others depending on results in next year’s ISA World Surfing Games. Huge congratulations to Billy Stairmand and Ella Williams who have made it so far.

The WSL have locked in at least three years of a Challenger Series QS 10,000 event at Piha, beginning in March 2020. This huge event promises to bring some of the worlds biggest surfing names to our shores for the first time and a chance for a group of local Kiwi surfers to take them on in home waters.

We started 2019 with a phenomenal National Championships event in Taranaki, with pumping Stent Road for much of the event.

Then Barrett Homes supported a highly successful event at Papamoa, with record viewership on Sky TV. The Rip Curl Pro at Raglan also featured great waves and live telecast. The South Island Circuit events produced great waves and big turnouts.

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ANNUAL R EPORT 2019

Our sport has come in for renewed attention from broadcasters as they awake to the possibilities that live competitive surfing in great locations brings. We have new financial recognition and support from Sky Sport for 2020.

As a board, we are pleased with the significant financial turn around that has taken place over this year. We acknowledge the hard work of our team to create events and courses that have been successful and well supported by sponsors and regional funding bodies. We have made multiple small gains in a number of income sources in conjunction with reducing costs that have seen our financial position not only stabilise but strengthen.

There sadly remains a theme within Government that sport is unimportant and sports funding continues to be a low priority. This is despite a massive health disaster that continues to unfold in New Zealand in both mental health and obesity. Both problems that sports such as Surfing go a long way in addressing. We will not stop lobbying Government for support but have recognised that we have had to look hard at other sustainable funding avenues.

2020 will be my final year as President. I am proud of this organisation, what it has stood for and what is has achieved. Especially, I salute all those volunteers within the sport that make it all happen out there week-to-week. I thank all of our sponsors for their generous support. I thank our team of staff that work tirelessly to put on bigger and better events and course and I thank the Board for their hard work this year in governance.

I look forward to seeing you all at some time over the competitive season ahead.

Nga mihinui ki a tatou katoa

Chris Fougere

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AN NUAL R EPORT 2019

GENERAL MANAGERS REPORT

A little over a year into my role and it has been a real learning curve. I am confident that we are heading in the right direction and that is shown by some sound data within surfing as a sport, participation figures, events, finances and results all outlined in this report.

We have had to work hard over the last twelve months to manage limited funds and a big thank you goes to Mark Pevats for working through this with me.

A targeted approach toward community grants has seen us secure additional

support for several initiatives and Regional Trust, Foundation North, continues to back our successful Wave Warriors learn to surf programme.

Lee Ryan has always been on hand and putting in the hard yards at the desk and he has been an invaluable staff member. The support of our committed event staff makes sure that the initiatives we deliver are quality and participants enjoy themselves.

In December, we wish Nick Cowan every success in his future endeavours as he finishes with Surfing New Zealand as

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ANNUAL R EPORT 2019

General Manager of High Performance and Funding. We are continuing to work with the relative sports bodies and funders to grow relationships in this space.

This year we have seen a substantial jump to 33 affiliated clubs around the country and the sport of surfing simply would not exist without the thousands of volunteer hours that are put in at a community level. We enjoy engaging with the many surfing communities around the country and checking out all the brilliant initiatives being carried out.

Having two surfers on the World Tour this year was amazing and the attention on WSL events certainly increased. Paige Hareb and Ricardo Christie represented New Zealand with pride and they have been fantastic identities for the sport. Although outside the 2018/19 financial year the provisional qualification of Ella Williams and Billy Stairmand for Tokyo 2020 was a highlight in September as were the Australasian Pro Junior wins by Tane Bowden and Saffi Vette in October.

Our event programme was strong with the inclusion of the Barrett Homes Surf Open at Mount Maunganui and subsequent broadcast live on Sky Sport. The Maori Titles continues to ascend toward former glory and the SNZ Grom Series was another success.

The following pages outline in more detail initiative outcomes from the past twelve months.

This coming year, Sport NZs four year funding cycle rolls over and we await the investment outcomes to be determined in March, commencing in October. The year is going to be busy as we welcome the

Piha Pro to our shores as well as the World Kneeboard Championships in Dunedin. The build up to Tokyo 2020 is already in full swing and is only going to ramp up further. Plus we have a full domestic calendar of events and a few new initiatives in the pipeline. Just this month we signed up to be a part of the New Zealand Sport Collective comprising 50 domestic sporting codes with selected events set to be streamed live via Sky Sport Next.

Again thank you to all supporters of surfing – clubs, associations, funders, sponsors, volunteers and of course the reason why we do it, the surfers – thank you.

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SURFING NEW ZEALAND INFOGRAPHIC

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ANNUAL R EPORT 2019

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International PerformanceOlympic SurfingNew Zealand attended the 2019 ISA World Surfing Games with the chance of grabbing two continental qualifying spots for Tokyo 2020. Billy Stairmand and Ella Williams were the top performers from Oceania and met the qualification criteria for provisional qualification.

Planning has well and truly commenced for Tokyo 2020 with two Kiwi athletes confirmed. New Zealand has a chance to lift that to four athletes at the 2020 ISA World Surfing Games being held in May next year.

Olympic Solidarity Funding secured from the New Zealand Olympic Committee will help athletes prepare for both the World Surfing Games and Tokyo 2020 over the next seven months.

INTERNATIONAL RESULTSWorld Surf LeagueHaving two New Zealand surfers compete on the World Tour has been amazing in 2019. Paige Hareb and Ricardo Christie represented the country proudly, Ricardo sporting the tino rangatiratanga flag on one shoulder. With one event remaining Paige sits in 16th overall and Ricardo 33rd. Nothing short of a win at the respective final events of the year will be enough for the two surfers to qualify for 2020. Both surfers also need huge resultd in the final events of the World Qualifying Series to qualify via that method.

Overall, 21 athletes competed on the World Qualifying Series in 2019, 11 of those competing in five or more events that count toward year-end rankings. Billy Stairmand and Ella Williams both won events in Australia at the start of the year.

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World Qualifying Series – Men*70, Billy Stairmand

106, Kehu Butler

111, Elliot Paerata-Reid

119, Ricardo Christie

280, Daniel Farr

571, Korbin Hutchings

691, Taylor Hutchison

763, Tom Dixon-Smith

782, Levi Stewart

815, Tane Bowden

1008, McKenzie Bowden

1008, Kaya Horne

*Three events remaining

World Qualifying Series – Women27, Paige Hareb

51, Ella Williams

118, Ariana Shewry

146, Saffi Vette

169, Tiana-Breeze de Mooij

197, Raiha Ensor

219, Elin Tawharu

242, Aimee Brown

385, Zhana Hutchieson

Tane Bowden and Saffi Vette ended the Australasian Pro Junior Series with wins at the final event, Bowden going back-to-back in the final two events. Tane qualified for the WSL World Junior Championship being held in Taiwan in November after finishing second while Saffi finished seventh overall.

International Surfing Association New Zealand Surfing TeamThe New Zealand Surfing Team competed at the ISA World Surfing Games in Japan finishing seventh overall, an improvement of two places from 2018. Billy Stairmand was the top finisher with an eighth place finish, the highest of any male Kiwi at the event. Ella Williams was the top finishing female in 29th overall. The team finish secures a place in the Aloha Cup at the 2020 event.

Team Points1, Brazil

2, USA

3, Japan

4, Peru

5, South Africa

6, Australia

7, New Zealand

8, Costa Rica

9, Portugal

10, Spain

New Zealand ResultsWomen’sElla Williams – 29th

Paige Hareb – 33rd

Raiha Ensor – 33rd

Men’sBilly Stairmand – 9th

Kehu Butler – 19th

Ricardo Christie – 37th

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The New Zealand Junior Surfing Team slipped two places to fourteenth at the Vissla ISA World Junior Championships held in California. Saffi Vette surfed an amazing event falling just short of the final in the Under 18 Girls Division and finishing sixth overall. Caleb Cutmore was the highest placed boy in 17th overall.

NEW ZEALAND JUNIOR SURFING TEAM

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ANNUAL R EPORT 2019

Team Rankings1. USA

2. Hawaii

3. Japan

4. Spain

5. France

6. Australia

7. Portugal

8. Germany

9. South Africa

10. Canada

11. Brazil

12. Peru

13. Costa Rica

14. New Zealand

15. Argentina

Under 18 Boys DivisionCaleb Cutmore (NZL), 17th

Jack Lee (NZL), 21st

Luke Griffin (NZL), 65th

Under 18 Girls DivisionSaffi Vette (NZL), 6th

Estella Hungerford (NZL), 37th

Georgia Wedrell (NZL), 73rd

Under 16 Boys DivisionJayden Willoughby (NZL), 41st

Tom Butland (NZL), 41st

Tom Robinson (NZL), 65th

Under 16 Girls DivisionBrie Bennett (NZL), 25th

Ava Henderson (NZL), 31st

Natasha Gouldsbury (NZL), 43rd

New Zealand SUP and Paddleboard TeamThe New Zealand Stand Up Paddle and Paddleboard Team competed at the ISA World Championship in China in late 2018 securing six medals and finished in fifth overall.

ResultsStella Smith (Gis) – SUP Surf Women’s – 3rd

Trevor Tunnington (AUS based) – Endurance, Technical, Sprint SUP Races – DNF, 3rd, 2nd

Oliver Houghton (Auck) – Endurance, Technical, Junior SUP Races, 10th, 9th, 2nd

Danny Hart (Mnt) – Technical Prone Race Men’s – 3rd, 5th

Jamie Andrews (Tara) – SUP Surf Men’s – 11th

Sean Hovell (Gis) – SUP Surf Men’s – 11th

Lucy Te Moananui (Kaikoura) – SUP Surf Women’s – 17th

Tara Hope (Auck) – Endurance and Technical, Sprint SUP Races – 11th, 13th, 7th

Maddie McAsey (Auck) – Endurance and Technical, Junior SUP Race Women’s – 6th, 23rd, 33rd,

Devon Halligan (Mnt) – Technical Prone Race Women’s – 6th, 8th

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NEW ZEALAND SURF SERIES

Seven events made up the New Zealand Surf Series in 2019 with the Barrett Homes Surf Open held at Mount Maunganui being added to the calendar this year. The upgrade of the yet-to-be-held Backdoor Pro in Taranaki in December means that nine surfers in the Men’s Division and three in the Women’s Division are still in with a chance of claiming the overall title.

The series has seen a 17% increase in participation in 2019. The increase has been mainly in male participation and can be partly attributed to a new region (Bay of Plenty) being added to the series allowing more surfers to compete at a national level.Qualification spots for the Piha Pro Trials

has added some extra meaning to the title race with the top three surfers in each division getting places in the trials come March 2020. This feature of the Piha Pro will add incentive for Kiwi surfers to participate in the NZ Surf Series for at least the next three years.

The series would not be possible without the significant support of event sponsors and organisers including – Health 2000, Barrett Homes, Papamoa Tavern, Tauranga City Council, Rip Curl, Corona, Emersons, Southcoast Boardriders, Exit Surf Shop, North Wai Boardriders, Backdoor Surf Shop, Billabong and Oceanbridge.

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We have been working with Southern Wahine to get the Women’s Canterbury Championships sanctioned for 2020 and this will strengthen the series for our top female surfers.

ResultsHealth 2000 National ChampionshipsOpen Men – Billy Stairmand (Rag)Open Women – Aimee Brown (Grt Barrier)

Barrett Homes Surf OpenOpen Men – Maz Quinn (Gis)Open Women – Ella Williams (WGM)

Rip Curl Pro pres by CoronaOpen Men – Billy Stairmand (Rag)Open Women – Raiha Ensor (Mnt)

Emersons South Island ChampionshipsOpen Men – Zen Wallis (Piha)Open Women – Estella Hungerford (Chch)

Exit Surf Men’s Canterbury ChampionshipsOpen Men – Maz Quinn (Gis)

Backdoor Oceanbridge Manu Bay ProOpen Men – Luke Cederman (Rag)Open Women – Kai Woolf (Rag)

Backdoor Pro pres by BillabongYet to be contested

NZ Surf Series Top 5*Men’s Division1, Levi Stewart (Waihi Bch)2, Caleb Cutmore (Ham)3, Jack Lee (Whaka)4, Billy Stairmand (Rag)5, Maz Quinn (Gis)

Women’s Division1, Raiha Ensor (Mnt)2, Aimee Brown (GB)3, Saffi Vette (Gis)4, Natasha Gouldsbury (Tara)5, Gabrielle Paul (Piha)*One event remains

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JUNIOR SURFING

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Our junior surfing programme caters for surfers under the age of 18 with up to eight national events held from Auckland through to Dunedin.

The New Zealand Grom Series caters for almost 300 surfers across the Under 18, 16 and 14 Divisions. 2019 has seen a 7% decrease in entries across the series with the biggest decrease in numbers being in the Under 18 and 16 Boys. Numbers were up across the female divisions as a whole and in the Under 14 Boys Division.

Participant feedback identified having fun with friends and the atmosphere at the event is what keeps groms participating surfing in events along with getting to travel and surf new locations. Well organised events were also identified and made the experience more enjoyable for everyone.

The New Zealand Grom Series would not be possible without the support of Billabong, Oceanbridge, Backdoor Surf Shop, Ray White, Health 2000 and Exit Surf Shop.

The Sport NZ Active Survey has surfing weekly participation rates at 2% (22,000) for youth under 18 years of age.

As we head into the next four year cycle with Sport NZ, there is a major focus on Rangatahi for all National Sporting Bodies. The Grom Series along with regional and community events and initiatives for the 12-18 year age bracket will be crucial to meet Sport NZ key result areas.

New Zealand Grom Series ChampionsUnder 18 Boys – Caleb Cutmore (Rag)

Under 16 Boys – Tom Butland (Tara)

Under 14 Boys – Bill Byers (Piha)

Under 18 Girls – Georgia Wederell (Mnt)

Under 16 Girls – Ava Henderson (Chch)

Under 14 Girls – Anna Brock (Mnt)

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AN NUAL R EPORT 2019

SCHOOL SURFING

The Primary School Championships and Scholastic Championships are the two school-based national events. The two events are held in the third school holidays.

Host team, Waikato claimed the team title at the Scholastic Championships this year with the event being held at Manu Bay. A total of 131 students took part, a 12% increase in participation.

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The Scholastic Championships were also webcast on the final day of the event with the stream reaching 43,000 on Facebook and 34,500 minutes of action viewed. The webcast of the event is part of a new three year New Zealand Sport Collective which has the goal of increasing exposure of school sport and other domestic events.

Olympic inclusion has seen increased interest in surfing as a sport across many schools. This has provided opportunities for students to participate in events, get time to train and be recognised for their sporting achievements.

The Primary School Championships is the one national event for this age group. The unique round-robin event has become a highlight for many juniors who want to take their performances from a regional and community level to the national stage.

The two school events would not be possible without the support of Pub Charity, Eastern and Central Community Trust, Sticky Johnson and Skullcandy.

Nationwide there is a push for balance within sport and a focus on development of athletes at young ages. Surfing New Zealand follows Sport New Zealand’s lead in this area believing participation opportunities for surfers under the age of 12 should be focussed at community and regional level.

Scholastic Surfing ChampionshipsTeam Champions – Waikato Under 18 Boys – Tom Butland (Tara) Under 16 Boys – Kora Cooper (Rag) Under 14 Boys – Navryn Malone (Rag) Under 18 Girls – Estella Hungerford (Chch) Under 16 Girls – Natasha Gouldsbury (Tara) Under 14 Girls – Ava Henderson (Chch) Under 18 Longboard – Ben Counsell (Auck)

Sticky Johnson Primary School Champs pres by SkullcandyYear 7 and 8 Boys – Cooper Ashill (Whngrei) Year 6 and Below Boys – Tyler Stenzel (Mnt) Year 7 and 8 Girls – Leia Millar (Piha) Year 6 and Below Girls – Alani Morse (Auck)

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AN NUAL R EPORT 2019

2019 SISAPRESIDENT/SOUTH ISLAND REPORT

The last twelve months have been busy for the clubs and competitors around the South Island, listed below are some of our achievements

• We are in the black financially for the second year in a row thanks to the work by Lewis Joyce and Roxanne McKerras – Lewis’s financial report makes for much better reading than it did several years ago.• All our SISA events are at capacity or over-subscribed and are becoming very popular

with the North Island competitors

• Again we have two junior reps in the New Zealand Team who competed at the ISA World Junior Champs - Ava Henderson and Estella Hungerford. The two surfers also won their respective divisions at the National Scholastic Champs held at Raglan

• Mark O’Malley has done a great job with the management of the SISA Grom Series. This coming season we have the Kahuna Boardriders taking over from the Southland Boardriders to host their event. It will be nice to be back in Greymouth. The sponsorship deal Mark has coordinated with YOU travel will help things to run a little easier this

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season. A huge thanks to all the volunteers from Buller, South Coast, Southland, The Duke crew (SISA Management), KBR and Kaikoura Surf Groms for their work on the Grom Series

• South Coast Boardriders have for the second year in a row taken out the top club title with North Wai taking the top junior club trophy.

• The SISA Circuit has had some recognition from Surfing NZ with the inclusion of the top Open Male and top Open Female from the 2018-19 SISA circuit getting an entry into the trials event for the Piha Pro next year so it’s a big congratulations to Elliott Brown and Anna Hawes. There are remaining opportunities for South Island surfers to qualify through until the National Championships in Dunedin this January.

• The SISA junior development trip to the Surfing Australia HPC was a new initiative that was well received and I believe next year we could do at least two trips if not more. A huge thanks to Nolan Hungerford and Lew McKenzie for their work on this trip.

The work done by Ben Kennings and Lee Ryan from Surfing NZ has again been well received by those of us at the sharp end of the SISA admin team and we thank them for their commitment to the sport.

The South Island Rep (Russell Ritchie) on the SNZ board has had differing opinions with some of the board members about the direction that they would like to take things. We are committed to keep trying to achieve the best outcomes for our South Island surfers and general membership.

Russell has also been one of three national selectors for the last few years and he hopes to carry on if possible.Surfer, coach and judge development is something we are passionate about and we look forward to the development initiatives that Surfing New Zealand has lined up over the next 6-9 months.

There are a couple of new initiatives that we will try to deliver to help develop SISA clubs and the upskilling of our event officials. Mark “Puke” Perana has also put together a level 0 Surf Instructors course that has been well received by the clubs who have taken advantage of it.

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AN NUAL R EPORT 2019

MAORI SURFING, ADAPTIVE, KNEEBOARD AND STAND UP PADDLEBOARD

Adaptive Surfing AssociationThanks to “No Exceptions” Funding from the Halberg Disability Sport Foundation and Adaptive Have a Go Surfing Day was held in Mount Maunganui during March. This was an awesome day where people of all disabilities got to ride a few waves. A further “Have a Go Day” is planned in Northland in February 2020. These days complement the two well established adaptive days held in Northland and Sumner.

This year we received delivery of two specially designed adaptive surfboards which are available to be used by surf schools and at future Adaptive Surfing Have a Go Days.

Marcus Thompson has stepped down as President of ASNZ to concentrate on personal business opportunities and Luke Darby (our 2017 NZ Adaptive Team World Championship competitor) has been voted in as President. Luke will be supported by Vice President Bruce Campbell, another competitive adaptive surfer from Raglan. Bruce competed in the Bali Adaptive Pro at Canggu this year finishing in first place in the lower limb division. Both Luke and Bruce are currently fundraising to attend the ISA Adaptive Championships in California next March. Surfing New Zealand is holding an Adaptive Division at the 2020 National Championships in Dunedin.

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Aotearoa Maori TitlesThe Aotearoa Maori Surfing Titles were held for a fourth straight year in Taranaki and participation at the event has continued to increase. This year we were privileged to be hosted at Parihaka Pa down the coast and the event ran at Rocky Lefts on the first day and Stent Road on the second day.

The additional of the Piha Pro Trials slots for the Open Men and Women’s Divisions raised the stakes at the event with long time event supporters Chris Malone and Zhana Hutchieson taking the titles.

A big thanks to the team at Waitara Bar Boardriders Club for hosting the event and supporting Maori surfing in Aotearoa, without their support, the event would not be possible.

ChampionsOpen Men’s - Chris Malone (Te Aitanga a Mahaki) Under 18 Boys - Kora Cooper (Ngai Tai) Under 16 Boys - Josef Jungwirth (Ngai Te Rangi) Under 14 Boys - Navryn Malone (Te Aitanga A Mahaki) Open Women’s - Zhana Hutchieson (Tara) Under 18 Girls Indi-Lee Ruddell (Te Atiawa) Over 35 Men’s - Manu Schafer (Kahungunu) Over 45 Men’s - Motu Mataa (Tara) Longboard - Jason Matthews (Te Atiawa) Men’s SUP - Jamie Andrews (Ngati Ruahine)

KneeboardPreparations continue for the World Kneeboard Surfing Championship in Dunedin in March 2020. The committee of Kneeboard Surfing New Zealand has been working tirelessly with the support of South Coast Boardriders to make sure the event runs without a hitch. New Zealand last hosted this event in 2009. Next year’s event is set to attract up to 100 surfers from

around the world to Dunedin for the week-long event.

Standup Paddleboard2019 has seen two World Championships for Stand Up Paddleboarding take place as the protracted case of the disciplines governance sits at the Court of Arbitration.

This has caused a fragmented approach to international events and the six weeks’ notice given for the ISA event did little to help the situation.

The governance case has been heard and a decision on the future of SUP is expected before the end of the year.

Two Kiwi athletes attended the ICF World Championships in China while three athletes are attending the ISA World Championships in El Salvador.

Briana Orams paddled to gold in the Under 18 Girls Race in China while Oliver Puddock finished twelfth in the Men’s Beach Race.

On the domestic, this year saw the mammoth SUP Nationals (Hoe Toa) was divided in three and combined with existing events to streamline the races.

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AN NUAL R EPORT 2019

WAVE WARRIORS JUNIOR 2019 SURFING PROGRAMMEDelivered in partnership with our accredited Surf Schools, the Wave Warriors programme was rolled out in Mangawhai, Te Arai and Ahipara in Northland and Piha and Muriwai in Auckland. 1700 primary and intermediate school students took part in the programme

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 tips.

The 2019 programmes were funded by Foundation North, Water Safety NZ, NZCT and Sport Waitakere via Sport New Zealand’s KiwiSport initiative.

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ANNUAL R EPORT 2019

The Wave Warriors programme is becoming increasingly popular year after year and is a great pathway into our Approved Surf Schools around the country. We are looking to expand the programme to more regions in 2020.

Water Safety NZ has committed $10,000 to the Wave Warriors Programme in 2019 as part of their Drowning Prevention Fund and we look forward to partnering with them and providing more learn to surf opportunities in the future.

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AN NUAL R EPORT 2019

EDUCATIONAL COURSES UPDATE 2019

ISA Level One Surf Instructors CourseThe demand for the ISA Level One Surf Instructors Course has remained steady in 2019 with a large number of clubs and new surf school instructors seeing this course as a great pathway to improving their junior programmes and businesses. The internationally recognised course also attracts Kiwi and international participants looking for work opportunities abroad.

A total of 54 participants attended the instructors’ courses in 2018/19.

Two courses were delivered in Mount Maunganui and one course in Gisborne.

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ANNUAL R EPORT 2019

ISA Level Two Surf Instructors CourseSurfing New Zealand Coaching Director Lee Ryan delivered the ISA Level Two Surf Coaching course in Raglan during September. Surf instructors from around the country attended the course held in big and stormy conditions.

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 CourseThe 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. As a result no ISA Judging courses were delivered this year.

Judging Workshops have been held in Muriwai (August 18) and Whangarei (November 14) with 20 members from each club attending the courses at their clubrooms. A 45min Judging Workshop was also delivered at the Duke Festival of Surfing in Christchurch.

Our Head judges Daniel Kosoof and Lee Ryan continue to upskill internationally with Daniel attending the ISA World Surfing Games (Japan), World Junior Champs (California) and SUP Champs (China) and Lee officiating at the WSL Longboard tour events and WSL World Junior Championships.

ISA Flat Water SUP Instructors CourseThe demand for our Flat-Water SUP Instructors Courses has declined with the majority of people only requiring basic safety skills and coming from crossover sports – kayaking, canoeing etc. We are currently reviewing this two day course with NZ SUP.

Three people attended the ISA Flat Water SUP Instructors course in Auckland on February 2019.

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AN NUAL R EPORT 2019

SURF SCHOOLS

Our ‘Approved Surf Schools” have reported a great season with an increase of bookings. There has been a notable increase in interest from schools and this could be due to the successful Wave Warriors “Have a Go Days” or the fact surfing is gaining in profile with two surfers on the WSL Championship Tour and the 2020 Olympics fast approaching.

Surfing New Zealand has 30 accredited surf schools registered on the Approved Surf School database. Three new surf schools started business in 2019.

The Wave Warriors Junior Surfing Programme logbook has been re-designed and is being used widely throughout the surf schools as a valuable educational tool.

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ANNUAL R EPORT 2019

Stand Up Paddleboarding Operators

There has been a decrease in accreditation for our Stand Up Paddleboarding Operators. This is surprising considering the more stringent adventure tourism government safety requirements. However many operators are now part of larger multi-sport adventure companies and not stand alone SUP Operators.

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AN NUAL R EPORT 2019

FINANCIAL STATEMENTSAND INDEPENDENT AUDITORS REPORT

SURFING NEW ZEALAND INC

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ANNUAL R EPORT 2019

Directory 34

Statement Of Profit Or Loss 35

Statement Of Changes In Equity 37

Balance Sheet 38

Depreciation Schedule 39

Notes To The Financial Statements 40

CONTENTS

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AN NUAL R EPORT 2019

Financial Statements Surfing New Zealand Inc Page 3 of 13

DirectorySurfing New Zealand IncFor the year ended 30 June 2019

Address

PO Box 233Whangamata 3620

Telephone Number

021 227 8732

General Manager

Ben Kennings

Committee

Chris Fougere - PresidentMatt Sale - Vice PresidentAndrew Vette - North Island RepresentativeRussell Ritchie - South Island RepresentativePauline Pullman - Independent Board MemberTrevor McKeown - Co-opted Sept 2018Mark Pevats - Co-opted Jan 2019

Bankers

Westpac

IRD Number

055-012-520

Accountants

Yovich Hayward Pevats Johnston LimitedChartered Accountants23 Rathbone StreetWhangarei

Auditor

Graham and Dobson LimitedGladstone RoadGisborne

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ANNUAL R EPORT 2019

These financial statements should be read in conjunction with the Notes to the Financial Statements.

Financial Statements Surfing New Zealand Inc Page 4 of 13

Statement of Profit or LossSurfing New Zealand IncFor the year ended 30 June 2019

NOTES 2019 2018

Operating IncomeAffiliation Fees Club 10,800.00 5,400.00

Athlete Contributions 62,200.00 50,285.00

Coaching/Instructors Courses 45,172.97 69,195.40

Entry Fees 47,447.37 55,934.40

Foundation North 70,265.00 57,000.00

Google Asia Pacific 367.77 -

Health Promotion Agency 14,594.20 15,000.00

ISA Coach Reg Fee 2,087.00 -

Judging Courses 1,000.00 -

Kiwisport 15,800.00 20,800.00

Equipment Hire/Officials/Staff/Management Fees 49,788.05 54,408.00

NZ Community Trusts 47,253.19 49,998.00

NZ Racing Board 8,163.96 10,311.00

Other Income 676.43 -

Profit on Sale of Fixed Assets 2,180.70 -

Pub Charities 10,040.00 -

Regional Trusts 1,000.00 -

Sanctioning Fees 5,850.00 7,850.00

SNZ Membership 3,306.10 2,716.00

Sponsorship Misc. 68,603.80 35,707.00

Sport NZ 50,000.00 72,000.00

Sport NZ High Performance 52,500.00 -

Sundry 926.09 8,292.00

SUP Surf School rego fee 900.00 -

Surf School Affiliation 7,751.59 6,991.00

Water Safety 10,000.00 -

WSL 14,880.95 -

Total Operating Income 603,555.17 521,887.80

Administration ExpensesACC Levy 1,967.15 1,416.00

Accounting Fees 16,861.66 14,512.00

Administration 499.36 2,186.00

Audit Fees 6,750.00 6,750.00

Bank Fees 505.00 607.00

Booking Fees 4,488.89 5,546.00

Coaching/Judging 13,080.08 59,900.00

Contractor 43,157.36 -

Depreciation 14,339.80 19,419.00

Kiwisport Expenses/HAG Days 57,747.88 53,384.00

Executive Meetings 1,012.89 977.00

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AN NUAL R EPORT 2019Statement of Profit or Loss

NOTES 2019 2018

These financial statements should be read in conjunction with the Notes to the Financial Statements.

Financial Statements Surfing New Zealand Inc Page 5 of 13

General - 1,020.00

Insurance 5,315.00 5,348.00

Interest Expense 3,537.26 4,020.00

Internal Corporate Services - 6,641.00

ISA Affiliation Fee 1,553.07 1,460.00

ISA Coach Endorse Fee 18,459.67 -

Legal Fees 502.25 1,850.00

Media Expenses 109.59 10,144.00

Membership Club Expenses - 171.00

Office Rent - 4,000.00

Office/General Expenses 7,125.58 8,386.00

Olympic Workshop - 8,909.00

Postage & Courier 348.35 561.00

Signage & Branding - 469.00

Sponsorship 700.00 15,000.00

Subscriptions 1,084.35 -

Telephone & Internet 2,221.86 7,032.00

Travelling Expenses 1,178.73 28,206.00

Vehicle Expenses 8,143.92 14,921.00

Wages and Salaries 148,437.24 184,150.00

Website Expenses 404.20 -

Total Administration Expenses 359,531.14 466,985.00

Operating Profit/(Loss) 244,024.03 54,902.80

ExpensesEvent Expenses

Accommodation 3,075.53 2,800.00

Competition Expenses 50,192.80 27,303.00

Entry Fees 6,238.59 8,218.00

Equipment - 362.00

High Performance 52,500.00 -

Official Expenses 64,841.17 40,642.00

Tour Expenses 65,638.38 62,205.00

Uniforms 915.34 406.00Total Event Expenses 243,401.81 141,936.00

Other IncomeInterest Income 54.99 82.20

Loss on sale of Fixed Assets (3,476.00) (15,289.00)

Total Other Income (3,421.01) (15,206.80)

Profit (Loss) Before Taxation (2,798.79) (102,240.00)

Net Profit (Loss) for the Year (2,798.79) (102,240.00)

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ANNUAL R EPORT 2019

These financial statements should be read in conjunction with the Notes to the Financial Statements.

Financial Statements Surfing New Zealand Inc Page 6 of 13

Statement of Changes in EquitySurfing New Zealand IncFor the year ended 30 June 2019

NOTES 2019 2018

EquityOpening Balance 11,096.06 113,336.06

Profit (Loss) for the Period (2,798.79) (102,240.00)

Total Equity 8,297.27 11,096.06

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AN NUAL R EPORT 2019

These financial statements should be read in conjunction with the Notes to the Financial Statements.

Financial Statements Surfing New Zealand Inc Page 7 of 13

Balance SheetSurfing New Zealand IncAs at 30 June 2019

NOTES 30 JUN 2019 30 JUN 2018

AssetsCurrent Assets

Cash and Bank 2 34,157.98 42,414.36

Trade and Other Receivables 3 14,603.59 3,589.80Total Current Assets 48,761.57 46,004.16

Non-Current AssetsProperty, Plant and Equipment 40,580.33 46,054.00

Intangibles 7 1,518.00 1,518.00Total Non-Current Assets 42,098.33 47,572.00

Total Assets 90,859.90 93,576.16

LiabilitiesCurrent Liabilities

Trade and Other Payables 4 6,494.26 16,574.31

GST Payable 5,290.37 6,755.00

Other Current Liabilities 5 34,723.82 17,272.79

Current Portion Lease & Hire Purchase Liabilities 6 6,377.99 5,831.55Total Current Liabilities 52,886.44 46,433.65

Non-Current LiabilitiesLease & Hire Purchase Liabilities 6 29,676.19 36,046.45Total Non-Current Liabilities 29,676.19 36,046.45

Total Liabilities 82,562.63 82,480.10

Net Assets 8,297.27 11,096.06

EquityRetained Earnings 8 8,297.27 11,096.06

Total Equity 8,297.27 11,096.06

The Statement of Financial Position has been approved and adopted

_________________________________           _________________________   President                          Date                                                 

12 November 2019

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ANNUAL R EPORT 2019

Depr

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2,608.70

2,180.70

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118,687.80

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2017

20.0

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ler

8,69

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45.0

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-86

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0.90

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550.

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18.3

318

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531.

67

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age

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3.32

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977.

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ds1,

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1,09

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109.

212,

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2153

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--

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8434

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2015

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0%DV

99.0

0-

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-66

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7

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0521

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.00

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ler

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77.0

01

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2012

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3910

,984

.39

6,09

2.61

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suits

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petitionEquipm

ent

126,636.13

21,342.00

12,770.13

2,608.70

2,180.70

2,449.00

7,229.17

88,494.17

24,005.96

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23,540.00

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27,028.00

16,478.00

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4888

7.48

0.52

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AN NUAL R EPORT 2019

Financial Statements Surfing New Zealand Inc Page 10 of 13

Notes to the Financial StatementsSurfing New Zealand IncFor the year ended 30 June 2019

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 anincorporated society under the Incorporated Societies Act 1908. Surfing New Zealand (Inc) is not a reporting entity under theFinancial Reporting Act 2013. The financial statements are Special Purpose Financial Statements prepared for internalmanagement 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 ofFinancial Performance and Statement of Financial Position on a historical cost basis are followed by the club, unless otherwisestated in the Specific Accounting Policies. 

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

The Ultimate Waterman Limited was formed in November 2010. Surfing New Zealand (Inc) is the sole shareholder. Thesefinancial statements represent the consolidation of both entities. The consolidated financial statements are prepared bycombining the financial statements of all entities that comprise the consolidated entity, being the incorporated society, SurfingNew 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 the Statement of Profit or Loss andBalance Sheet have been applied:

Property, Plant and Equipment and Investment Property

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 usefullives.

Account Method Rate

Office Equipment Diminishing Value (100%) 14.4% - 100%

Motor Vehicle Diminishing Value (100%) 30%

Competition Equipment Diminishing Value (100%) 3% - 100%

 

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ANNUAL R EPORT 2019Notes to the Financial Statements

Financial Statements Surfing New Zealand Inc Page 11 of 13

Goods and Services Tax (GST)

Revenues and expenses have been recognised in the financial statements exclusive of GST except that irrecoverable GST inputtax has been recognised in association with the expense to which it relates. All items in the Balance Sheet are stated exclusive ofGST except for receivables and payables which are stated inclusive of GST.

Trade Receivables

Trade receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interestmethod, less an allowance for any uncollectable amounts. Individual debts that are known to be uncollectable are written off inthe period that they are identified.

Income Tax

Surfing New Zealand (Inc) is subject to income tax pursuant to the Income Tax Act 2007. The Ultimate Waterman Limited issubject to income tax but no income tax has been provided for in the year ended 30 June 2019.

Changes in Accounting Policies

There have been no changes in accounting policies. Policies have been applied on a consistent basis with those of the previousreporting period.

2019 2018

2. Cash and BankThe Ultimate Waterman 184.00 184.00

Westpac 00 Account 33,968.64 42,225.02

Westpac 04 Account 5.34 5.34

Total Cash and Bank 34,157.98 42,414.36

2019 2018

3. Trade and Other ReceivablesAccounts Receivable

Trade Receivables 14,603.59 3,589.80Total Accounts Receivable 14,603.59 3,589.80

Total Trade and Other Receivables 14,603.59 3,589.80

2019 2018

4. Trade & Other PayablesAccounts Payable 6,494.26 13,458.97

PAYE Payable - 3,115.34

Total Trade & Other Payables 6,494.26 16,574.31

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AN NUAL R EPORT 2019Notes to the Financial Statements

Financial Statements Surfing New Zealand Inc Page 12 of 13

2019 2018

5. Other Current LiabilitiesIncome In Advance

Athlete Contributions 4,735.38 4,000.00

ECCT 3,500.00 -

NZCT 11,019.60 13,272.79

Olympic Committee 15,468.84 -Total Income In Advance 34,723.82 17,272.79

Total Other Current Liabilities 34,723.82 17,272.79

2019 Athlete Contributions are for the ISA World Knee Board Competition (2018: for World Junior Championships).NZCT is the remaining portion of the grant received to go towards the salary of the National Development Manager..

2019 2018

6. Lease & Hire Purchase LiabilitiesHeartland Finance

Current PortionHire Purchase Liability 9,361.08 9,361.08

Less Unexpired Hire Purchase Charges (2,983.09) (3,529.53)Total Current Portion 6,377.99 5,831.55

Term PortionHire Purchase Liability 30,540.27 39,901.35

Less Unexpired Hire Purchase Charges (864.08) (3,854.90)Total Term Portion 29,676.19 36,046.45

Total Heartland Finance 36,054.18 41,878.00

Total Lease & Hire Purchase Liabilities 36,054.18 41,878.00

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.

2019 2018

7. IntangiblesTrademarks

Trademark 1,518.00 1,518.00Total Trademarks 1,518.00 1,518.00

Total Intangibles 1,518.00 1,518.00

2019 2018

8. Retained EarningsRetained Earnings

Opening Balance 11,096.06 113,336.06

Profit/(Loss) for the Period (2,798.79) (102,240.00)Total Retained Earnings 8,297.27 11,096.06

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ANNUAL R EPORT 2019Notes to the Financial Statements

Financial Statements Surfing New Zealand Inc Page 13 of 13

9. Contingent Liabilities and Assets

 The company has no contingent liabilities or assets as at 30 June 2019, (2018 Nil). 

10. Capital Commitments

The company has no capital commitments as at 30 June 2019, (2018 Nil).  

11. Post Balance Date Events

There are no post balance date events.

12. Related Party Transactions

There are no related party transactions.

13. Going Concern

In common with other sport’s promotion entities, Surfing New Zealand relies on grant funding 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 2019 of $8,297 (2018: 11,096) The committee believes Surfing New Zealand remains a going concern, and the financial statements are presented as such.

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AN NUAL R EPORT 2019

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 35 to 43 which comprises the statement of financial position as at 30 June 2019, 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 2019, 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 $2,799 during the year ended 30 June 2019 and, as of that date, the Group’s has net assets of $8,297. 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 31, 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

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. 12 November 2019 Graham & Dobson Ltd Chartered Accountants Gisborne

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ANNUAL R EPORT 2019

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.

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. 12 November 2019 Graham & Dobson Ltd Chartered Accountants Gisborne

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AN NUAL R EPORT 2019

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. 12 November 2019 Graham & Dobson Ltd Chartered Accountants Gisborne

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. 12 November 2019 Graham & Dobson Ltd Chartered Accountants Gisborne

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ANNUAL R EPORT 2019

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AN NUAL R EPORT 2019

Sport Development ManagerLee Ryan021 [email protected]

General ManagerBen Kennings021 [email protected]

Surfing New Zealand Postal AddressPO Box 233Whangamata 3620