Report to the Christ's College Community 2026

Statement of changes in equity for the year ended 31 January 2026

2026 $000

2025 $000

Notes

Opening Balance Equity Capital reserves

22(i)(a) 22(i)(b)

8,411 1,583 1,592

8,228

General reserves Special funds General equity

12,041

22(ii)

981

125,122

110,065

Total Opening Balance Equity

136,708

131,315

Equity transfers of income to: Capital reserves

22(i)(a) 22(i)(b)

261

183 505

General reserves

-

Special funds

22(ii)

626

1,534

Equity transfers of expense allocation to: General reserves

22(i)(b)

(1,583)

(10,963)

Special funds

22(ii)

(212)

(923)

Transfer of comprehensive revenue and expense to general equity

6,060

15,057

Total comprehensive revenue and expense for the year

5,152

5,393

Closing Balance Equity Capital reserves

22(i)(a) 22(i)(b)

8,673

8,411 1,583 1,592

General reserves Special funds General equity

-

22(ii)

2,006

131,181

125,122

CLOSING BALANCE EQUITY

141,860

136,708

The accompanying notes to the financial statements form part of and are to be read in conjunction with these financial statements.

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