I AM HERE 22ND ANNUAL REPORT - 2017/2018

22nd 

Annual 

Report 

2017 / 2018 

Hunter Brain Injury 

Respite Options Inc. 

Trading as I Am Here. 

A Place to Be Me. 

xx

xx 2 I Am Here Annual Report 2017 / 2018

Contents 

Appendix 1 

Financial Statements for the 

year ended 30 June 2018 

4 Our Mission 

7 Our Values 

8 Chairperson’s Report 

10 Secretary’s Report 

11 Treasurer’s Report 

12 General Manager’s Report 

15 I Am Here 

16 I Am at the House 

18 Committee of Management 

21 Financials 

xx 3

Our Mission 

I Am Here provides a unique, 

personalised respite service that 

recognises everyone’s individuality. 

I Am Here creates experiences to 

enrich and inspire our guests. 

I Am Here offers mutual respect 

and kindness in a professional, caring 

and understanding environment. 

We hear you. We see you. We are here. 

I Am Here 

4

I Am Here Annual Report 2017 / 2018 5

6 I Am Here Annual Report 2017 / 2018

Our Values 

Kindness and respect 

We believe that dignity, individuality 

and mutual respect are the basis of 

any great relationship. This belief is at 

the heart of everything we do. 

Generosity and warmth 

We have created a home away from 

home that feels warm, familiar and 

safe, and welcome our guests with 

open arms and an open heart. 

Patience and understanding 

We understand that everyone 

is different, and has a unique 

set of needs and wants - both our 

guests and our staff. 

Professionalism and growth 

Our guests come first - they are our 

reason for being here, and they deserve 

the best service we can offer. We never 

stop learning and improving. 

7

Report from the 

Chairperson 

Welcome to our Annual Report 2017/2018. It has 

been such a good year for I Am Here with our 

wonderful guests, carers and committed staff. 

This year saw us adopt our new 

constitution stipulating that two members 

of the Committee of Management are 

carers. I believe this ensures a commitment 

to understanding the perspective of 

the carer. 

With Ingrid at the helm for the third 

year, we have managed to navigate the 

NDIS business challenges that continually 

face us but yet make us stronger in 

our knowledge and understanding of 

the NDIS. This year has also seen us 

provide a Supported Independent Living 

component to our care which has been 

a commitment to two new permanent 

residents that felt at home once they 

had experienced living at I Am Here, 

they didn’t want to leave. 

We were pleased to welcome four new 

Committee of Management members 

in 2017, Glenda Arnall, Mark Edmunds, 

Gail Whipper and Kerrie Chapman. 

Their experience in accounting, payroll, 

recruitment, fundraising and events has 

been invaluable and I look forward 

to working with them into the coming 

year where I am certain their skills will 

be invaluable to the business. I thank 

each one of them for their time devoted 

to our cause, I am most appreciative of 

their support. 

I would also like to make mention that 

we have missed our longstanding 

Committee of Management Secretary, 

Jeannette Rodighiero. Jeannette has 

not attended many meetings this year 

due to illness and I would like to take this 

opportunity to wish Jeannette the best of 

health for the coming year. We sure have 

missed her input and sense of humour at 

our meetings. Our health is everything 

as we are all acutely aware being part of 

this service. 

Ingrid has kept both the Committee of 

Management and the staff engaged and 

focussed throughout the year with her 

high standards of care and staff training 

being organised – this ensures guest care 

is our main focus. 

We aim to be a benchmark respite 

service in the Hunter region disability 

arena and we aim to continue providing 

a caring, kind and professional 

environment, always. 

I would like to commend the staff for 

passing our Third Party verification 

(TPV) in April this year – this is a 

necessary requirement which allows 

us to continue to provide best practice 

care for those we look after. The TPV 

was then shortly followed by attaining 

our Voluntary Out of Home Care for 

Children (VOOHC) accreditation. I would 

like to commend Barbara Hepworth, our 

Quality Assurance Manager, who joined 

us in February this year. 

We also bid farewell to Nathan Watson, 

who provided us with policy direction 

through the last accreditation process in 

2015 and stood us in good stead for our 

most recent accreditation. Thank you 

Nathan, we appreciated all of your hard 

work for our service. 

I continue to visit I Am Here every 

Wednesday which keeps me in the 

loop with our respite house. Jason and I, 

and our lovely old Sally, enjoy these 

visits each week as the staff and guests 

make our visit interesting as well as 

warm and inviting. 

I would like to thank all of our 

Committee of Management, staff, 

guests, carers and community for their 

contribution in different ways to I Am 

Here - it certainly is ‘a place to be me’ 

– to be ourselves in a safe, caring and 

professional environment. 

Pamela Comerford 

Chairperson 

8

From left to right: Pamela Comerford, Jason 

Comerford and Phil Neat (Chairman, Newcastle 

Permanent Charitable Foundation) cutting the 

ribbon at the opening of the Sensory Gardens 


Secretary’s 

Report 

2017/2018 has been a bittersweet year for 

me. I have been unable to attend most of the 

Committee of Management meetings due to 

unexpected illness. 

However, it is with pride that I have watched from afar 

the great increase in business and resulting profit for 

I Am Here. I know the staff are working very hard and 

our bottom line this year is reflective of this. At our 

AGM last year, I had the opportunity to meet our new 

our new members to the Committee of Management 

- Gail, Kerrie, Glenda and Mark. These people have 

attended the meetings and have brought us their 

support showing their willingness to help us achieve 

and excel in the continued support and provision of 

care for people with disabilities. 

We have always provided a supportive service to people 

from the Hunter region and beyond, however, we are 

now really stretching our wings and becoming known 

as a preferred provider to those in the community 

requiring short term accommodation/respite. 

I thank you all for your continued support of I Am Here. 

I am a proud committee member and hopefully the 

coming year will see me with improved health and be 

able again to provide my input to the Committee of 

Management in some helpful way. 

As a carer, I am continually invested in the care we 

provide to our community. As a carer I understand 

completely that carers need a break for and from their 

loved ones. It is wonderful that we can continue to 

provide this service to many in our community needing 

our support – we have the NDIS to thank for this. This 

annual report demonstrates well the care we can all 

give, from carers to workers to committee members. 

We thank all who invest their time and their expertise 

at every level to looking after people with disabilities. 

Jeannette Rodighiero 

Secretary 


Treasurer’s 

Report 

We are pleased to report a significantly different 

outcome this 2017/2018 financial year. 

This has been a busy year with significantly increased 

occupancy rates and new users to the service. NDIS 

funding now represents most of our income with the next 

main source of funding being iCare and compensibly 

insured guests. 

After solving initial challenges we have been able to 

navigate the NDIS this year much better as we grow to 

understand it more. NDIS systems have greatly improved 

and the pricing of short term supported accommodation 

(respite) has also been reviewed and increased to support 

a fairer price to provide services. 

The NDIS claims portal has also greatly improved and our 

staff have worked diligently to ensure we are communicating 

with NDIS and coordinators of support to get the best 

outcome for our guests and their families. Much of the 

confusion about plans and supports has now been cleared 

and NDIS is running smoothly and their payment system is 

prompt allowing us to bill immediately following a stay. 

Our banking was transferred from Newcastle Permanent 

Building Society who we had banked with for many 

years however their online banking was complex for our 

business and a decision was made to transfer our accounts 

to the Greater Bank this financial year. The Greater Bank 

has been excellent to deal with and we look forward to 

strong ties both in banking and in community partnerships 

for fundraising purposes. 

Our bank account remains strong ensuring that we both 

retain good profits for future investments as well as invest 

funds into our house for maintenance and improvements. 

Our staff have also benefitted from significant training this 

year to ensure that their skillset is up to date and practised 

regularly. We continue to provide funding to the house and 

garden to keep it looking nice and comfortable both to live 

and work in. 

I commend with pride the 2017 / 2018 financial statements 

reflecting the significant growth of our service and the 

diligence and hard work and dedication of Ingrid, our 

General Manager, and all of her staff. The Committee of 

Management is proud of this excellent result. 

Allan McCorquodale 

Treasurer 

11

General Manager’s 

Report 

During the past year, I Am Here has focused 

on strengthening and promoting our services to 

reflect our position as a key provider of respite 

both within our house and in the community. 

We have worked extremely hard to 

deliver our values and mission in our 

frontline care whilst navigating the 

NDIS and its various changes throughout 

the year. In saying this I am grateful for 

the NDIS and its provision for person 

centred care allowing for choice and 

control for our guests. It is therefore very 

pleasing to see many of our guests and 

their families more regularly as this tells us 

that our service is meeting their needs as 

they continue to return. 

I am pleased to report that we passed 

our accreditation (Third Party Verification) 

process with flying colours this year. It 

was a great result and I thank everyone 

who was involved in this process. It is 

both time consuming and at times 

frustrating in the process, however, 

it is not negotiable as it certifies us 

as being a competent and approved 

provider of disability services, and, more 

importantly, I believe standards in this 

sector must grow and change to meet our 

commitments to people with a disability. 

In the three years I have been with I 

Am Here we have gone from strength 

to strength responding to continued 

sector demand meeting the needs of our 

community adequately. We must continue 

to look to the future tempering our 

increased revenue growth alongside quality 

evidence-based care. The new Quality and 

Safeguards Commission implemented in 

NSW on 1 July 2018 will see an increase in 

standard reporting procedures including 

reporting of restrictive practices. We are 

very well placed in this regard with the 

appointment earlier this year of Barbara 

Hepworth, our Quality Manager whose 

background is extensive in quality, WHS 

and teaching in this very pointed area of 

expertise. Barbara is an asset to I Am Here 

now and into the future as we become 

more focussed on evidence based practice, 

regulatory monitoring and reporting, and 

increase in standards to better care for 

people with a disability. 

We have faced challenges throughout 

the year trying to find staff who are 

the correct fit for our organisation, 

however in challenging times and periods 

of change it is prudent to return to our 

core values and ground ourselves in our 

reason for existence, and that is to 

provide compassionate care to those 

who need it most. 

Our staff are at the heart of everything 

we do, they are our ambassadors and 

we rely on them greatly to carry out our 

mission and values in the care of people 

with a disability to a high standard. I would 

like to thank all staff who have served with 

us throughout the year. 

2017 was a key year as the service went 

through some changes in human resources 

and in business generally, however, we 

continued to forge ahead with our 

mission to always be here for our guests 

and carers. With this in mind, we decided 

to build a sensory garden with shade, 

open areas, flower beds, herbs, and 

a water feature – ensuring our guests 

have a calm and relaxing outdoor 

place to sit and relax. We are pleased 

to report that the garden is a great 

asset for all to enjoy. 

I take great pleasure in saying I have an 

office in the garden! This beautiful sensory 

garden would not have been made 

possible without community giving and 

kindness, therefore I would like to thank 

the Newcastle Permanent Charitable 

Foundation for providing a substantial 

grant that enabled us to progress the 

building works for the creation of our 

sensory garden. Our community also 

played a substantial philanthropic role in 

helping us to achieve the end result. 

Thank you to Sonia Hornery, Member 

for Wallsend (Community Building 

Partnerships Grants) for the funding to 

build a shaded area which is well utilised in 

all weathers. This area is used a lot and it is 

enjoyed by guests, visitors and staff alike. 

I would like to commend the Lions 

Club of Elermore Vale and the Regional 

Lions Club for their involvement not just 

with significant funding but also helping 

us each and every day to bring such a 


project to fruition. The local ‘gentlemen’ 

of the Lions Club are what can best be 

described as ‘true’ community supporters. 

They helped from start to finish with 

planting, digging, advice and vision - 

their regular visits and chats will never be 

forgotten – we enjoyed their company as 

much as their input – thank you Lions! 

I would like to also commend the 

Newcastle Port Authority for making 

our driveway and entry safe and looking 

sensational at night, first impressions 

count and the lighting makes our entrance 

and driveway a talking point with its 

colourfully lit presence. Finally, thanks to 

Newcastle City Council we have a ‘Sense 

of Place’ through the community grants 

scheme. We have a new sign designed by 

artist Dr. Annemarie Murland which suits 

our brand and our service and sees I Am 

Here have a community street presence. 

We continue to reinvest profits into 

our house and our service to continue 

improving and importantly I am pleased 

to report we have also been able to 

invest heavily in training our staff in 

various aspects of care to meet our 

changing disability cohort. 

We are currently requesting NSW 

Government to disclose its intention 

for its share of our house which initially 

was 75%. We await the outcome in due 

course, however, it is the intention of 

the Committee of Management to fully 

own the house that we have so ably 

stewarded over the years. Next year will 

hopefully bring about some change to the 

current arrangement and this will enable 

us to expand and increase our business 

in the Hunter region to meet current 

and future demand in the short-term 

accommodation and respite sector – 

a long term vision. 

The successful result for 2017/2018 

demonstrates the hard work, tenacity, 

vision and support of everyone involved 

in our service to make this happen. Our 

success is largely due to the great service 

we provide and our people are our brand. 

They build our culture and carry our 

mission – this year has been a resounding 

success where we have aligned our business 

objectives and goals well. Thank you also 

to Pete de Jong for his continued tenure as 

our Partnerships Manager. Pete has been 

invaluable to I Am Here with marketing and 

business advice as well as being a supporter, 

regularly giving his time to us when required. 

Thank you to our Committee of 

Management for your leadership and 

commitment and especially to our 

Chairperson, Pam Comerford for her 

support, regular visits to our office with 

Jason and Sally, and for her sage advice 

throughout the year. 

Finally, thank you to our staff past and 

present, our Disability Support Workers 

and office staff who each day walk the 

journey with our guests and their carers 

ensuring that they are providing the best 

possible care each day. 

Ingrid Airlie 

General Manager 

13

14

I Am Here 

I Am Here was founded by two mothers whose sons 

had experienced the trauma of an Acquired Brain Injury. 

Through contact with others in the same situation, they 

came to see the need for a place that gave carers and their 

loved ones a real break, an opportunity to rejuvenate. 

The original house was established in 1996 as Hunter 

Brain Injury Respite Options (Hunter BIRO). Through the 

tireless efforts of the committee, volunteers and caring 

professionals, the house has established a reputation as 

a special place for guests and their carers. 

I Am Here is a seven-bed respite home for people with 

acquired brain injury and other physical and intellectual 

disabilities. We are an NDIS approved provider for 

children and adults. We support our guests, their 

families and carers with individual respite care packages 

tailored to suit both their lifestyle and life stage. 

I Am Here offers high quality short, mid and long-term 

respite accommodation, giving carers and guests a 

much-needed break from their everyday routine. 


I Am at the 

House 

I Am Here respite house is set in a tranquil 

location down a leafy laneway in 

the quiet suburb of Elermore Vale, just 15 

minutes drive from Newcastle CBD. 

Blackbutt Reserve and the John Hunter 

Hospital are close by, with major 

shopping centres, Lake Macquarie, 

the region’s beautiful beaches and 

other scenic attractions all within easy 

travelling distance. 

Our modern, comfortable house is 

designed to help guests relax and 

unwind. It has seven bedrooms, two 

large modern fully equipped bathrooms, 

communal dining and a generous 

common area with recliners and a 

large plasma screen television. 

Each guest bedroom also has a television 

for in-room comfort. Netflix offers a 

broad choice of viewing to suit every 

taste and wireless internet means instant 

online access for guests’ mobile devices. 

The house is surrounded by our Sensory 

Garden kindly funded by the Newcastle 

Permanent Charitable Foundation, 

The Lions Club of Elermore Vale, Port of 

Newcastle and Newcastle City Council. 

The gardens are designed to engage, 

stimulate and soothe the senses, creating 

a special area that allows guests to safely 

experience and immerse themselves 

in the outdoors. 

I Am Here respite house is fully staffed 

24 hours a day by a dedicated team 

of support workers, many of whom 

are caring local residents. All meals are 

prepared fresh daily, using local produce 

where possible, and always taking each 

guests preferences and requirements 

into account. 

We have our own safe, reliable transport 

with experienced drivers who know our 

area intimately. 

16


Committee of 

Management 

Chairperson 

I Am Pamela Comerford 

I am one of the founders of I Am 

Here. We founded the house in 

1996 following a concerted move 

to improve the lives of carers and 

their families by giving them a much 

needed break. I currently care for my 

son who sustained a brain injury in a 

rugby league accident 30 years ago, 

therefore, I have an in depth and 

practical knowledge of caring for 

people with an acquired brain injury. 

I am passionate about caring for 

the carer and providing support to 

those caring for loved ones at home, 

hence, founded the Carers Action 

Network and the Hunter Brain Injury 

Carers Group. I am a life member of 

the Kotara Bears Rugby League Club. 

I have 3 sons and 4 grandchildren. 

Deputy Chairperson 

I Am Mark Edmunds 

For over 40 years I have owned and 

operated a Chartered Accountancy 

firm in both Newcastle and Nelson 

Bay. I live in Nelson Bay with my 

wife, Lorraine and I have two grown 

up children. I enjoy water sports, 

rugby, travel and I am an avid 

golfer. Now semi-retired, I am keen 

to give back to the community and 

share my business knowledge to 

assist the Not for Profit sector grow 

and improve. The disability sector 

has gone through some significant 

changes over the past 4 years with 

the introduction of the National 

Disability Insurance Scheme and 

Newcastle as the trial site. My aim is 

to assist I Am Here with continuing 

to grow and succeed in the respite 

care sector. It is important that 

services such as this are viable and 

attainable for all who need them. 

Secretary 

I Am Jeannette Rodighiero 

I have been an active committee of 

management member for 18 years. 

Together with my husband and son 

we owned a Motel in Oberon and 

my son Anthony also owned Pizza 

restaurants in Oberon, Bathurst and 

Sydney. We moved from Oberon to 

Newcastle in 1999 in search of better 

health care and support services for 

my son Anthony, who had sustained 

an acquired brain injury in 1991. I live 

in the beachside suburb of Redhead 

where I am an active member of my 

community taking part in organising 

events and social activities for our 

group. I am a current committee 

member of Carers Action Network and 

Hunter ABI Carers Group, two support 

groups looking after the well-being 

and interest of carers and people with 

a disability. I am most understanding 

of the role of carer, I have significant 

experience on the issues faced by 

carers generally and with the recent 

changeover to the NDIS. 

Treasurer 

I Am Allan McCorquodale 

I have been a Committee of Management member with I Am Here (Hunter Brain 

Injury Respite Options Inc.) for over 10 years. I am first and foremost a dedicated carer 

for my wife Lesley. I like to be involved in my local hunter region community where 

I serve as the Deputy Captain of the Medowie Rural Fire Service and each year take 

part in the local bushfire effort in pro-actively keeping our community safe from fire. 

In my spare time I love to ride my motorcycle. I have been a member of local carers 

groups and understand what is needed to support the carer. I also take a keen interest 

in helping our service with fundraising and improvements to our service. 

18

Ordinary Members 

I Am Glenda Arnall 

I live in the heart of Newcastle, enjoying 

lovely views of our working harbour. I 

have 2 children, 6 grandchildren and 

also wonderful friends with whom I play 

bridge regularly. Though retired I worked 

in retail for many years and I have 

travelled extensively throughout my life. 

I have raised funds in the community for 

brain and neurological research for HMRI. 

I am an active fundraiser, organising 

large scale events regularly benefitting 

the community of Newcastle and the 

Hunter region. I am also a very keen 

supporter of not-for-profit organisations. 

I Am Lesley McCorquodale 

I have been active on the Committee of 

Management for over 10 years and am 

able to provide a first-hand perspective 

to the Committee, having stayed at I 

Am Here for respite through its many 

changes and challenges during this time. 

I was part of the process in voting for an 

active overnight shift in preference to a 

sleep-over shift which has been a great 

feature of this service. I have 2 children and 

2017 was an amazing year for us as we 

welcomed a new grandson. I believe I bring 

first hand perspective to the Committee of 

Management to better meet the needs of 

people with a disability. 

I Am Kerrie Chapman 

As a passionate volunteer for community 

fundraising committees, I raised over 

$1 million for cancer patients in our 

community. Having run the National 

Park and District Tennis Clubs for over 

twenty years with my husband, Col, 

as well as our trophy and promotions 

business, I provide the Committee with 

business management insight. Overseeing 

the payroll of 1,400 employees at 

Calvary Mater Newcastle where I have 

been for 28 years, I was instrumental in 

the national pay system rollout. I have 

a passion for community assistance 

and enjoy bringing my knowledge and 

experience to the Committee to benefit 

the guests of I Am Here. 

I Am Gail Whipper 

My successful recruitment career has 

included initiating Whipper Recruitment 

13 years ago and being awarded ‘Top 

Marks Award’ from Alfred Marks Bureau 

in London - the largest recruitment firm 

in the world at the time. Having covered 

all areas of contract management and 

executive recruitment, I believe it is my 

heart and natural quirky personality that 

ensure both clients and candidates enjoy 

a truly personal experience. I believe the 

care and dedication to delivering great 

service to all is what led to my success 

in the industry. It is this same care and 

dedication that I bring to I Am Here. 



Financials 

Business Name: I Am Here. A Place To Be Me. 

Address: 18 Isabella Close Elermore Vale NSW 2287 

ABN: 63 478 116 416 

21

Hunter Brain Injury Respite Options Incorporated 

ABN 63 478 116 416 

Financial Statements 

For the year ended 30 June 2018 

Phone: 1300 365 125 

Email: info@wscgroup.com.au 



ABN 63 478 116 416 

Contents 

Detailed Balance Sheet 

Notes to the Financial Statements 

Detailed Profit & Loss Statement 

Statement by members of the Committee 

Auditor's Independence Declaration 

Independent Audit Report 

Compilation Report 

23


ABN 63 478 116 416 

Detailed Balance Sheet as at 30 June 2018 

Note 2018 2017 

$ $ 

Current Assets 

Cash Assets 

NPBS - Cheque Account 16,703 

Cash Management Account #1 4,056 

Cash Management Account #2 235,693 

Greater Account - 722029984 674,671 118,728 

Electronic Clearing Account 2,835 

Greater Grant Acc - 722089928 3,555 

Leave Entitlement Funding 10 

Fixed Term Account 4,070 

Petty Cash 370 

678,226 382,464 

Receivables 

Debtors 103,431 198,781 

103,431 198,781 

Current Tax Assets 

GST clearing 4,490 6,161 

4,490 6,161 

Total Current Assets 786,147 587,406 

These financial statements are unaudited. They must be read in conjunction with the attached Accountant's 

Compilation Report and Notes which form part of these financial statements. 

24


ABN 63 478 116 416 



$ $ 

Non-Current Assets 

Inventories 

Work in progress - at cost 9,608 

9,608 

Property, Plant and Equipment 

Land & Buildings - 18 Isabella Cl 332,214 332,214 

Less: Accumulated depreciation (82,687) (78,023) 

Office Furniture 15,271 13,648 


Lease improvements 277,204 181,661 


Office equipment 33,754 33,754 

Less: Accumulated amortisation (33,052) (30,568) 

Respite House Furniture & Equipment 105,137 89,607 


Motor vehicles 212,660 193,916 


Computer Equipment 57,727 57,727 


550,036 460,062 

Total Non-Current Assets 559,644 460,062 

Total Assets 1,345,791 1,047,468 





ABN 63 478 116 416 



$ $ 

Current Liabilities 

Payables 

Unsecured: 

Trade creditors 34,319 6,592 

Other creditors 24,979 10,579 

59,299 17,171 

Provisions 

Provision - Annual & Sick Leave 68,740 32,489 

68,740 32,489 

Total Current Liabilities 128,039 49,660 

Total Liabilities 128,039 49,660 

Net Assets 1,217,752 997,808 

Members' Funds 

Accumulated surplus (deficit) 1,217,752 997,808 

Total Members' Funds 1,217,752 997,808 




Hunter Brain Hunter Injury Brain Respite Injury Options Respite Incorporated 

Options Incorporated 

Hunter Brain Injury ABN Respite 63 478 ABN 116 Options 63 416 478 116 Incorporated 

416 

Notes to ABN the Notes 63 Financial 478 to 116 the Statements 

Financial 416 Statements 

Notes For the to year the For Financial ended the year 30 Statements 

June ended 2018 30 June 2018 


Note 1: Summary Note 1: Summary of Significant of Significant Accounting Accounting Policies Policies 

Note 1: Summary of Significant Accounting Policies 

This financial This report financial is a special report purpose is a special financial purpose report financial prepared report in order prepared to satisfy in order the to financial satisfy the reporting financial reporting 

requirements 

This financial 

requirements of 

report 

the Associations 

is a special 

of the Associations 

purpose 

Incorporations 

financial 

Incorporations Act 

report 

. The 

prepared 

committee Act . The 

in order 

has committee determined 

to satisfy 

has 

the 

that determined 

financial 

the association 

reporting 

that the is association not is not 

a 

requirements 

reporting entity. a 

of 

reporting 

the Associations 

entity. 

Incorporations Act . The committee has determined that the association is not 

a reporting entity. 

The financial The report financial has been report prepared has been on prepared an accruals on basis an accruals and is basis based and on historical based on costs historical and does costs not and take does not take 

into 

The financial 

account into changing 

report 

account 

has 

money 

been 

changing 

prepared 

values money or, 

on 

except values 

an accruals 

where or, except 

basis 

specifically 

and 

where 

is based 

specifically stated, 

on 

current 

historical 

stated, valuations 

costs 

current 

and 

of valuations non-current 

does not 

of 

take 

non-current 

assets. 

into account 

assets. 

changing money values or, except where specifically stated, current valuations of non-current 

assets. 

The following The significant following accounting significant policies, accounting which policies, are consistent which are with consistent the previous with the period previous unless period otherwise unless otherwise 

stated, 

The following 

have stated, been 

significant 

adopted have been 

accounting 

in the adopted preparation 

policies, 

in the of preparation 

which 

this financial 

are 

of 

consistent 

this report. financial 

with the 

report. 

previous period unless otherwise 

stated, have been adopted in the preparation of this financial report. 

(a) Income (a) Tax Income Tax 

(a) Income Tax 

There is no provision There no for provision income tax for as income the company tax as the is company exempt is body an exempt under section body under 50 – section 45 of the 50 Income – 45 of the Income 

Tax 

There 

Assessment 

is no provision 

Tax Assessment Act 1997. 

for income 

Act 1997. 

tax as the company is an exempt body under section 50 – 45 of the Income 

Tax Assessment Act 1997. 

(b) Property, (b) Plant Property, and Equipment Plant and Equipment (PPE) (PPE) 

(b) Property, Plant and Equipment (PPE) 

Leasehold improvements Leasehold improvements and office equipment and office are equipment carried at are cost carried less, where at cost applicable, less, where any applicable, accumulated any accumulated 

Leasehold 

depreciation. 

improvements 

depreciation. 

and office equipment are carried at cost less, where applicable, any accumulated 

depreciation. 

The depreciable The depreciable amount of all amount PPE is of depreciated all PPE is depreciated over the useful over lives the of useful the assets lives of to the assets association to the association 

commencing 

The depreciable 

commencing from 

amount 

the time 

of 

from 

all 

the 

PPE 

the asset time 

is 

is 

depreciated 

held the asset ready is 

over 

for held use. 

the 

ready 

useful 

for 

lives 

use. 

of the assets to the association 

commencing from the time the asset is held ready for use. 

Leasehold improvements Leasehold improvements are amortised are over amortised the shorter over of the either shorter the of unexpired either the period unexpired of the period lease or of the lease or the 

estimated 

Leasehold 

useful 

improvements 

estimated lives of useful the 

are 

improvements. 

lives 

amortised 

of the 

over 

improvements. 

the shorter of either the unexpired period of the lease or the 

estimated useful lives of the improvements. 

(c) Employee (c) Benefits Employee Benefits 

(c) Employee Benefits 

Provision is Provision made for the is made association’s for the association’s liability for employee liability for benefits employee arising benefits from arising services from rendered services by rendered by 

employees 

Provision is 

to employees 

made 

the end 

for 

of 

the 

to the 

association’s 

the reporting end of the period. 

liability 

reporting Employee 

for 

period. 

employee 

benefits Employee 

benefits 

have benefits 

arising 

been measured 

from 

have been 

services 

at measured the 

rendered 

amounts at the 

by 

expected amounts expected 

employees 

to be paid when 

to 

to 

the 

be the 

end 

paid liability 

of 

when 

the reporting 

is the settled. liability 

period. 

is settled. 

Employee benefits have been measured at the amounts expected 

to be paid when the liability is settled. 

(d) Provisions (d) Provisions 

(d) Provisions 

Provisions are Provisions recognised are when recognised the association when the has association a legal or has constructive a legal or constructive obligation, as obligation, a result of as past a result events, of past events, 

Provisions 

for which it 

are 

for is probable 

recognised 

which it that is 

when 

probable an outflow 

the association 

that of an economic outflow 

has a 

of benefits 

legal 

economic 

or 

will 

constructive 

benefits result and will 

obligation, 

that result outflow and 

as 

that 

a 

can 

result 

outflow be reasonably 

of past 

can 

events, 

be reasonably 

measured. 

for which it 

Provisions measured. 

is probable 

are Provisions 

that 

measured 

an outflow 

are at measured the 

of 

best 

economic 

estimate the 

benefits 

best of the estimate 

will 

amounts 

result 

of the required 

and 

amounts 

that 

to 

outflow 

settle required the 

can 

to obligation 

be 

settle 

reasonably 

the at obligation the at the 

end 

measured. 

of the reporting 

Provisions 

end of the period. 

are 

reporting 

measured 

period. 

at the best estimate of the amounts required to settle the obligation at the 

end of the reporting period. 

(e) Cash and (e) 

Cash Equivalents and Cash Equivalents 

(e) Cash and Cash Equivalents 

Cash and cash Cash equivalents and cash include equivalents cash include on hand, cash deposits on hand, held deposits at call with held banks, at call with and other banks, short-term and other highly short-term highly 

liquid 

Cash and 

investments 

cash 

liquid 

equivalents 

investments with original 

include 

with maturities 

cash 

original 

on hand, 

of maturities three 

deposits 

months of three 

held 

or less. 

at 

months 

call with 

or less. 

banks, and other short-term highly 

liquid investments with original maturities of three months or less. 

These notes These should notes be read should in conjunction be read in conjunction with the attached with the compilation attached report compilation of WSC report Group of - WSC NCTL Group Pty Ltd. - NCTL Pty Ltd. 

These notes should be read in conjunction with the attached compilation report of WSC Group - NCTL Pty Ltd. 

27

Hunter Brain Hunter Injury Brain Respite Injury Options Respite Incorporated 

Options Incorporated 

ABN 63 478 ABN 11663 416 478 116 416 

Notes to the Notes Financial to the Statements 

Financial Statements 

For the year For ended the year 30 June ended 2018 30 June 2018 

Note 1: Summary of Significant Accounting Policies 

(f) Revenue and Other Income 

This financial report is a special purpose financial report prepared in order to satisfy the financial reporting 

Revenue is measured requirements at the of fair the value Associations of the consideration Incorporations received Act . The or receivable committee after has determined taking into account that the any association is not 

trade discounts a reporting and volume entity. rebates allowed. For this purpose, deferred consideration is not discounted to 

present values when recognising revenue. 

The financial report has been prepared on an accruals basis and is based on historical costs and does not take 

Interest revenue into is account recognised changing using money the effective values interest or, except rate where method, specifically which for stated, floating current rate financial valuations assets of non-current is 

the rate inherent assets. in the instrument. Dividend revenue is recognised when the right to receive a dividend has 

been established. 

The following significant accounting policies, which are consistent with the previous period unless otherwise 

Grant and donation stated, have income been is adopted recognised in the when preparation the entity of obtains this financial control over report. the funds, which is generally at 

the time of receipt. 

(a) Income Tax 

All revenue is stated net of the amount of goods and services tax (GST). 

There is no provision for income tax as the company is an exempt body under section 50 – 45 of the Income 

(g) Leases Tax Assessment Act 1997. 

Leases of PPE, (b) where Property, substantially Plant and all the Equipment risks and benefits (PPE) incidental to the ownership of the asset, but not the 

legal ownership, are transferred to the association, are classified as finance leases. 

Leasehold improvements and office equipment are carried at cost less, where applicable, any accumulated 

Finance leases depreciation. are capitalised by recording an asset and a liability at the lower of the amounts equal to the fair 

value of the leased property or the present value of the minimum lease payments, including any guaranteed 

The depreciable amount of all PPE is depreciated over the useful lives of the assets to the association 

residual values. Lease payments are allocated between the reduction of the lease liability and the lease interest 

commencing from the time the asset is held ready for use. 

expense for that period. 

Leasehold improvements are amortised over the shorter of either the unexpired period of the lease or the 

Leased assets are depreciated on a straight line basis over the shorter of their estimated useful lives or the lease 

estimated useful lives of the improvements. 

term. Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, 

are charged as (c) expenses Employee in the Benefits period in which they are incurred. 

(h) Goods Provision and Services is made Tax for (GST) the association’s liability for employee benefits arising from services rendered by 

employees to the end of the reporting period. Employee benefits have been measured at the amounts expected 

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST 

to be paid when the liability is settled. 

incurred is not recoverable from the Tax Office. In these circumstances, the GST is recognised as part of the 

cost of acquisition (d) Provisions of the asset or as part of an item of the expense. Receivables and payables in the assets and 

liabilities statement are shown inclusive of GST. 

Provisions are recognised when the association has a legal or constructive obligation, as a result of past events, 

(i) Trade and for which Other it Payables is probable that an outflow of economic benefits will result and that outflow can be reasonably 

measured. Provisions are measured at the best estimate of the amounts required to settle the obligation at the 

Trade and other payables represent the liability outstanding at the end of the reporting period for goods and 

end of the reporting period. 

services received by the association during the reporting period, which remain unpaid. The balance is 

recognised as (e) a current Cash and liability Cash with Equivalents the amounts normally paid within 30 days of recognition of the liability. 

Cash and cash equivalents include cash on hand, deposits held at call with banks, and other short-term highly 

liquid investments with original maturities of three months or less. 

These notes 

These 

should 

notes 

be read 

should 

in conjunction 

be read in 

with 

conjunction 

the attached 

with the 

compilation 

attached 

report 

compilation 

of WSC 

report 

Group 

of 

- 

WSC 

NCTL 

Group 

Pty Ltd. 

- NCTL Pty Ltd. 

28


ABN 63 478 116 416 

Notes to the Financial Statements 


2018 2017 

Note 2: Property, Plant and Equipment 

Buildings: 

- At cost 332,214 332,214 

- Less: Accumulated depreciation (82,687) (78,023) 

249,527 254,190 

Leasehold improvements: 

- At cost 292,475 195,309 


201,043 109,852 

Leased plant and equipment: 

- At cost 33,754 33,754 

- Less: Accumulated amortisation (33,052) (30,568) 

702 3,186 

Other plant and equipment: 

- At cost 105,137 89,607 


43,475 34,458 

Motor vehicles: 

- At cost 212,660 193,916 


52,493 51,929 

Other property, plant and equipment: 

- At cost 57,727 57,727 


2,796 6,448 

550,036 460,062 

These notes should be read in conjunction with the attached compilation report of WSC Group - NCTL Pty Ltd. 



ABN 63 478 116 416 

Detailed Profit and Loss Statement 



$ $ 

Income 

Grants Received 7,567 392,218 

NDIS Income 1,433,121 324,903 

Fees Recevied 837,131 674,399 

Interest received 208 732 

Donations 1,590 1,930 

Other income 15,041 22,769 

Membership Subscriptions 40 41 

Total income 2,294,697 1,416,991 

Expenses 

Administration & General 86,032 57,905 

Advertising and promotion 67,222 52,143 

Amortisation Expense 4,664 4,664 

Audit fees 10,500 6,000 

Bank Fees And Charges 431 15 

Depreciation 36,803 33,119 

External Respite 100,468 8,396 

Functions 6,210 2,893 

Insurance 17,238 14,883 

Lease payments 800 

Motor Vehicle Expenses 25,136 25,297 

Professional Fees 19,587 5,393 

Repairs & maintenance 23,789 30,115 

Employment Expenses 1,600,261 1,047,800 

Training 21,801 3,500 

Utilities 23,195 17,454 

Workers Insurance 31,417 42,880 

Total expenses 2,074,753 1,353,256 

Profit from ordinary activities before income tax 219,944 63,735 

Income tax revenue relating to ordinary activities 

Net profit attributable to the association 219,944 63,735 

Total changes in equity of the association 219,944 63,735 





ABN 63 478 116 416 

Detailed Profit and Loss Statement 



$ $ 

Opening retained profits 997,808 934,073 

Net profit attributable to the association 219,944 63,735 

Closing retained profits 1,217,752 997,808 



31


ABN 63 478 116 416 

Profit and Loss Statement 



$ $ 

Operating profit before income tax 219,944 63,735 

Income tax (credit) attributable to operating profit (loss) 

Operating profit after income tax 219,944 63,735 

Retained profits at the beginning of the financial year 997,808 934,073 

Total available for appropriation 1,217,752 997,808 

Retained profits at the end of the financial year 1,217,752 997,808 



32


ABN 63 478 116 416 

Statement by Management Committee 

The committee has determined that the association is not a reporting entity and that this special 

purpose financial report should be prepared in accordance with the accounting policies outlined in 

Note 1 to the financial statements. 

In the opinion of the committee the financial report : 

1. Presents a true and fair view of the financial position of Hunter Brain Injury Respite Options 

Incorporated as at 30 June 2018 and its performance for the year ended on that date. 

2. At the date of this statement there are reasonable grounds to believe that Hunter Brain Injury 

Respite Options Incorporated will be able to pay its debts as and when they fall due. 

This statement is made in accordance with a resolution of the Committee and is signed for and on 

behalf of the Committee by: 

President: 

………………………… 

Pam Comerford 

Treasurer: 

………………………… 

Allan McCorquodale 



35

36


ABN 63 478 116 416 

Compilation Report to Hunter Brain Injury Respite Options Incorporated 

We have compiled the accompanying special purpose financial statements of Hunter Brain Injury Respite 

Options Incorporated, which comprise the Income and Expenditure Statement and Balance Sheet as at 30 June 

2018, a summary of significant accounting policies and other explanatory notes. The specific purpose for which 

the special purpose financial report has been prepared is set out in Note 1. The extent to which Australian 

Accounting Standards and other mandatory professional reporting requirements have or have not been adopted 

in the preparation of the special purpose financial report is set out in Note 1. 

The Responsibility of the Committee 

The committee of Hunter Brain Injury Respite Options Incorporated is solely responsible for the information 

contained in the special purpose financial statements, the reliability, accuracy and completeness of the 

information and for the determination that the basis of accounting used is appropriate to meet its needs and for 

the purpose that the financial statements were prepared. 

Our Responsibility 

On the basis of information provided by the committee, we have compiled the accompanying special purpose 

financial statements in accordance with the basis of accounting as described in Note 1 to the financial 

statements and APES 315: Compilation of Financial Information. 

We have applied our expertise in accounting and financial reporting to compile these financial statements in 

accordance with the basis of accounting described in Note 1 to the financial statements. We have complied with 

the relevant ethical requirements of APES 110: Code of Ethics for Professional Accountants. 

Assurance Disclaimer 

Since a compilation engagement is not an assurance engagement, we are not required to verify the reliability, 

accuracy or completeness of the information provided to us by management to compile these financial 

statements. Accordingly, we do not express an audit opinion or a review conclusion on these financial 

statements. 

The special purpose financial statements were compiled exclusively for the benefit of the committee who is 

responsible for the reliability, accuracy and completeness of the information used to compile them. Accordingly, 

these special purpose financial statements may not be suitable for other purposes. We do not accept 

responsibility for the contents of the special purpose financial statements. 

________________________________________ 

5 December, 2018 

This compilation report is to be read in conjunction with and forms part of the attached unaudited financial 

statements and notes. 



39

xx 

18 Isabella Close | Elermore Vale NSW 2287 | admin@iamhere.org.au | iamhere.org.au

I AM HERE 22ND ANNUAL REPORT - 2017/2018

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