Report to the Christ's College Community 2026

Christ’s College Canterbury

Notes to the financial statements for the year ended 31 January 2026

2026 $000

2025 $000

Loans (continued)

16

Interest expense on current and term loans Interest charge for the year

(iii)

658

937

Less interest capitalised on the development of the Upper West sports complex

-

(252)

Net interest expense

658

685

Trade and Other Payables Trade and other creditors CCOBA acceptance deposits Other payables and accruals

17

659 500 877

549 490 842

Total trade and other payables

2,036

1,881

Deferred Revenue Revenue received in advance of services provided

18

4,203

4,052

Total deferred revenue

4,203

4,052

Deferred revenue represents tuition and boarding fees charged in advance of providing the services to which the fees relate. Domestic student fees are invoiced one month in advance and international student fees are invoiced in advance for the full academic year. Contingent Liabilities and Commitments At 31 January 2026 there were no material contingent liabilities (2025: nil) and no commitments. Christ’s College Canterbury is an Anglican school and as such falls within the reference of the Royal Commission of Inquiry into Abuse in Care at Faith Based Institutions. Since reaching out to its old boy community, a small number have taken the opportunity to engage with the Chair or an Independent Facilitator, or both, to consider their experiences. At balance date, a $100k provision been made in the financial statements within Other payables and accruals (Note 17). There remains a potential for more old boy survivors to come forward and in particular respond to the Royal Commission’s recommendations and seek redress from the College in a variety of forms. Related Party Transactions During the year, Warden and Fellows made donations to the College amounting to $60k. These donations were voluntary and made on the same terms and conditions as those available to other donors. Key Management Personnel (KMP) The College classifies its KMP as Warden and Fellows and senior management positions. The aggregate remuneration of KMP, determined on a full-time equivalent basis for the senior management and Warden and Fellows receiving remuneration as at year end was:

19

20

Remuneration 2026 2025 $000 $000

Chair

20 15

30

Deputy Chair

-

Senior Leadership Team / Executive

1,684

1,647

Total KMP Remuneration

1,719

1,677

Headcount

Chair

1 8 8

1 7 8

Warden and Fellows

Senior Management Positions

17

16

The 2026 headcount for ‘Warden and Fellows’ includes two Fellows who resigned during the year. The final headcount of ‘Warden and Fellows’ at 31 January 2026 was 6.

30

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