Go Vita 2022 Annual Report

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2022

Note 13: Deposits

2022 $

2021 $

Current Deposits

537,800

376,800

537,800

376,800

Non-Current Deposits

1,042,400

942,700

942,700 1,042,400 The members’ deposits were historically a balance contributed by each member for each store in the ordinary course of the stock trading business of Go Vita. The money was used to purchase stock that was then sold to stores. The amounts are not secured and no interest is paid. If a member leaves the group at the end of their contracted term the deposit is repaid after their debtor balance is settled. In November 2018, a joining fee was introduced replacing the member loan arrangement. Over time as members sell their stores the member deposit balances will be refunded and the incoming members will be invoiced joining fees. In the longer term the member deposit balance is expected to reduce to zero as the amounts are refunded and replaced with income from joining fees. The Current balance of $376,800 represents those balances where the Company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Note 14: Provisions

2022 $

2021 $

Current Annual leave

201,396

202,523

Long Service leave

102,239

92,384

303,635

294,907

Non-Current Long service leave

37,910

76,939

Warehouse restoration costs

100,000

100,000

176,939 137,910 A provision has been recognised for employee entitlements relating to annual and long service leave for employees. In calculating the present value and future cash flows in respect of long service leave, the probability of long service leave being taken is based upon historical data. The warehouse restoration costs is the anticipated cost of restoring the warehouse to original condition at a future period if the warehouse is vacated.

60 I GO VITA GROUP LIMITED ANNUAL REPORT 2021-2022

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