Independent auditor’s report To the Board of Governors of Christ’s College Canterbury
Our opinion In our opinion, the accompanying financial statements and service performance information of Christ’s College Canterbury (the College), presents fairly, in all material respects: ● the financial position of the College as at 31 January 2025, its financial performance, and its cash flows for the year then ended; and ● the service performance for the year ended 31 January 2025 in that the service performance information is appropriate and meaningful and prepared in accordance with the College’s measurement bases or evaluation methods in accordance with Public Benefit Entity Standards Reduced Disclosure Regime issued by the New Zealand Accounting Standards Board (the applicable financial reporting framework). What we have audited The financial statements and service performance information which comprises: ● The financial statements, including: ‒ the statement of financial position as at 31 January 2025; ‒ the statement of comprehensive revenue and expenses for the year then ended; ‒ the statement of changes in equity for the year then ended; ‒ the statement of cash flows for the year then ended; and ‒ the notes to the financial statements, which include significant accounting policies and other explanatory information. ● The service performance information for the year ended 31 January 2025. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (New Zealand) (ISAs (NZ)) and the audit of the service performance information in accordance with the ISAs (NZ) and New Zealand Auditing Standard 1 (Revised) The Audit of Service Performance Information (NZ AS 1 (Revised)). Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements and service performance information section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our independence We are independent of the College in accordance with Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) (PES 1) issued by the New Zealand Auditing and Assurance Standards Board, and we have fulfilled our other ethical responsibilities in accordance with these requirements. Other than in our capacity as auditor we have no relationship with, or interests in, the College.
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