2023 Annual Report

SPORT 

A U C K L A N D 

ANNUAL AL REPORT 

2023

CONTENTS 

From our Chair and CEO 

7 

Our year in review 

11 

Secondary Schools 

15 

Tū Manawa Active Aotearoa 

16 

Play Festival 

20 

Healthy Active Learning 

25 

Sector Support 

26 

Roskill Case Study 

28 

Green Prescription 

32 

Active Families 

34 

From Aktive 

36 

Our Team 

39 

Financials 

40 

Statement of Service Performance 

43 

Independent Auditor's Report 

58 

P O Box 26599, Epsom, Auckland 1344 

info@sportauckland.co.nz 

www.sportauckland.co.nz 

(09) 623 7900 

Registered Charity Number CC23631 

BOARD OF TRUSTEES 

Andrew Williams (Chair) 

Di Lasenby (Treasurer) 

Brendon O’Connor 

Gaye Bryham 

Mark Rice 

Kelly Williams 

Boaz Moala

4 Annual report 

Annual report 

5

from our chair and chief executive 

Our purpose remains to inspire our communities to live healthy active lifestyles. We achieve this 

by focusing on Play, Active Recreation, Sport and Health initiatives. We deliver these initiatives in 

communities of activity that need our help, specifically where tamariki and rangatahi are missing out. 

On behalf of our staff and Board we have much pleasure in presenting Sport Auckland’s 31st Annual Report. A year in which New 

Zealand continued to roll on with the hosting of more female world cups. On the back of the Women’s Cricket World Cup New 

Zealand hosted the Women’s Rugby World Cup. This event totally enthralled our nation from the top of the North Island to the 

bottom of the South Island, despite the games only being played in Northland and Auckland. The Black Ferns certainly entertained 

us with their running style of rugby and the final was an epic encounter at Eden Park between the English Roses and our own Black 

Ferns. Having narrowly defeated France in one of the semifinals 25-24, the Black Ferns went on to retain the World Cup beating 

England 34-31 and sensationally ending England's 30-match unbeaten run. It was one big party at Eden Park in New Zealand on 

the 12th November 2022 with the result of the game right in the balance until that very last contested lineout 5 metres out from 

the Black Ferns line. What an awesome time for women’s sport and for sport in general, and there’s more to come with the FIFA 

Women's World Cup ready to roll in July 2023. 

We have been galvanised with these events and when we talk about transformational change and inspiring our tamariki and 

rangatahi to have a lifelong love for sport and physical activity what a great trigger these world cup events have been to stimulate 

that transformational change. We wish the Football Ferns and all the 32 teams, supporters, and followers all the best for their 

upcoming tournament. 

“Transformation is an on-going process that tends to appear ordinary when, in fact, something extraordinary is taking place” - 

Suzy Ross, Author and Professor 

Something extraordinary has and is taking place in front of our very eyes with the immediate impact of delivering these world cups. 

It is fantastic to see female participation, administration, governance and match officiating getting the lift it so thoroughly deserves. 

Let us not lose the opportunity to keep our foot on the pedal and to continue to leverage off all this good work particularly for us at 

community level. There’s a good vibe around and if we are brave, wise and in sync with what is unfolding we will create a fantastic 

future that brings equality to play, active recreation and sport for generations to come no matter what gender, ethnicity, age, or 

any demographic that you resonate with. The transformational change is long overdue but is very extraordinary. 

Sport Auckland itself has had a good year, as part of that transformational change. We were thrilled to be awarded the 2023 Sport 

and Recreation Award for Local Community Impact. The winning of this Community Impact award could not have come at a better 

time for Sport Auckland. It gives us the affirmation that we are on the right track to help, serve and inspire our communities to live 

healthy active lifestyles. It cements our strategic focus of amping the benefits and importance of Play in the lives of our tamariki. It 

cements the principles of allowing tamariki permission, time, and space to engage in free and risky play. We thank Stanhope Road 

School for allowing us to partner with them on the Play Festival held in November and they were partners with us in the winning 

of this award. 

The calendar year itself did not start off as well as we would have liked. History will record that Auckland experienced unprecedented 

wet weather catastrophes in January and February. The flooding in Auckland was unimaginable as was Cyclone Gabrielle which 

trashed the North Island. The impact was major with large displacements of people from their homes, whānau and businesses. 

Tragically lives were lost. Our thoughts go out to all those who have been affected by these horrific events. Recovery will be slow 

and long for many. Again though, as has happened for the last couple of years, Aucklanders gathered around each other to support 

and help those affected. Resilience appears to be a continuum now and goodhearted responses were again at the forefront. 

Often in times like these we can rely, in part, on the significant healing effect that Play, Active Recreation and Sport (PARS) can have 

on us when the going gets tough. PARS did play a significant role this year for our stakeholders. Throughout the annual report you 

can read what has been achieved together in partnership with our communities. We are very proud of our achievements and our 

strong collaborative relationships we have with you all. 

Perhaps a quick recap of where we focus our attention would be advantageous here. Our purpose remains to inspire our 

communities to live healthy active lifestyles. We achieve this by focusing on Play, Active Recreation, Sport and Health initiatives. 

We deliver these initiatives in communities of activity that need our help, specifically where tamariki and rangatahi are missing 

out. Most of our work centres around the communities of Glen Innes-Point England, Panmure-Mt Wellington, Hillsborough-Roskill, 

Pakuranga, Howick, Flat Bush-Ormiston and pockets of Grey Lynn. We also work with community clubs and organisations helping 

lift their capacity and capability to deliver quality opportunities for tamariki and rangatahi in Play, Active Recreation and Sport. 



7

We deliver the Green Prescription and Active Families 

programmes to our communities on behalf of Te Whatu Ora 

in Central and South Auckland. As a Charitable Trust, we are 

focused on areas of need and not necessarily on the wider 

regions in Auckland. 

Our Leadership and Connectivity work in the community 

continues to grow. Strong relationships with the Waitematā, 

Ōrākei, Maungakiekie-Tāmaki, Howick, Puketāpapa and 

Albert-Eden Local Boards exist with deputations delivered 

to each updating them on our workstreams in their 

respective areas. We thank their Chairs and the Auckland 

Council Community Brokers for the excellent relationships 

we continue to have here. Howick Local Board fund us to 

deliver PARS initiatives and sector support work in their area; 

Puketāpapa have asked us to Independently Chair their May 

Road War Memorial Park Users group on their behalf. 

Our work in the Play area has taken off this year with 

good inroads being made around the Neighbourhood Play 

Systems. This culminated in the inaugural Play Festival held 

in conjunction with Stanhope Road School in November 

2022, as mentioned earlier. We have more Play Festivals in 

store for the upcoming year. 

Active Recreation, a relatively new workstream for us, has 

also grown in reach. We have strategically extended our 

reach in this area through the Student Engagement Lead 

roles, from three schools to five schools. There has been a 

tremendous upswing in rangatahi becoming active, based 

on the voice of the students and in aligning to the Mana 

Taiohi Framework. The deployment of Tū Manawa Active 

Aotearoa funding has assisted in the achievements and 

impact in this space with fuller detail of these achievements 

being recorded elsewhere in this report. 

Our Regional Sports Director (RSD) work continued with us 

supporting Director of Sports and Sports Coordinators in 

37 secondary schools, for the overall benefit of rangatahi. 

The value and benefits of youth sport, coaching and active 

recreation would be enhanced if every secondary school in 

our region was able to embed physical activity within their 

individual school strategic plans. Physical activity plays 

such a vital role in the lives of our tamariki and rangatahi, 

particularly around mental wellness and social connections. 

It is alarming to think that the next generation of parents 

coming through will have all grown up wedded to social and 

digital media platforms and technology – an inherent risk to 

the lifelong love of physical activity. 

Our Healthy Active Learning initiative, into its third year of 

implementation, is now being delivered in 54 Primary and 

Intermediate schools throughout our communities. The 

engagement with these schools has been fantastic and the 

Healthy Activity Learning Opportunities (HALO) for teachers 

has been very well received. We sincerely appreciate and 

thank the Roskill, Tāmaki , Maungakiekie and Inner-City 

clusters of school principals who support and advocate for 

our work and that of the overall Healthy Active Learning 

we have formed with the Tāmaki and Roskill School clusters 

and New Zealand Community Trust who help fund the work 

we do in this space, over and above the actual Healthy Active 

Learning initiative. 

Our sector support work, kindly funded by Auckland 

Council, has enabled our team to help build the delivery 

capability and capacity of many clubs and organisations who 

have reached out to us for help. The outcome remains to 

strengthen the overall sporting system in Auckland. We have 

been able to deliver webinars and workshops around topics 

such as Governance, Funding, Legal considerations, Girl’s 

empowerment, and School-Club connections. We continue 

to advocate for and to give assistance to those clubs looking 

to create community sports hubs with a current focus on 

Lloyd Elsmore Community Hub (LECH), Ellerslie Sports Club, 

Glendowie Tennis/Bowls Community Sports Hub and the 

Howick Pakuranga Community Sports Centre (HPCSC). 

Funding from Foundation North has been very much 

appreciated and allowed our key work in the Asian and 

Pasifika space to continue to flourish. We are working with 

key leaders and groups here to help build a sustainable 

system that allows our Asian and Pasifika stakeholders to be 

able to participate in PARS opportunities of their choice. We 

are working on their behalf to help remove the barriers and 

inequities that currently exist that prevent these groups from 

being able to participate in physical activity. 

We continue to deliver the Te Whatu Ora Green Prescription 

and Active Families contracts within the Central and 

South Auckland regions. Along with our partners in the 

South Auckland Region, Papakura Marae and South Seas 

Healthcare, we are very proud of achieving our target of 

engaged participants. A big thanks to Tony Kake (Papakura 

Marae), Silao Vaisola-Sefo (South Seas Healthcare) and their 

respective teams for their collaborative work this year. We 

also sincerely thank our relationship managers, Leanne 

Catchpole (Te Whatu Ora Central) and Nivedita Sharma Vij 

(Te Whatu Ora South) for their sage advice, guidance and 

support. You can read elsewhere what our participants have 

said about our health programmes and their successful 

journeys of change, of which there are many heartwarming 

stories and life changing moments. 

On behalf of Sport New Zealand and Aktive, we have again 

distributed $1,019,310 of Tū Manawa Active Aotearoa funding 

into the community. There is a summary section of what has 

been funded and what has been achieved with that funding 

within this report. 

➡ $1,019,310 distributed into the community 

To help us achieve our work and create long lasting and 

meaningful stakeholder relationships we again would like 

to acknowledge some key people who have helped us 

this year. Sarah Dunning, Sport New Zealand’s relationship 

manager for Auckland, has again been extremely helpful and 

supportive of our work. We value all our interactions with 

Jennah Wootten and her Aktive team have also been very helpful and supportive throughout the year. It is a curious relationship 

to be both a funder and a partner, but Jennah and the team traverse that role well and we value the partnership immensely. 

And to our fellow RSTs in Auckland Craig Carter (CEO CLM Community Support), Mike Bishop (CEO Harbour Sport) and Lynette 

Adams/Dave George (CEOs Sport Waitakere) we thank you for your valued partnership and support. We are all collaborating and 

partnering together, working in our own regions, but collectively working toward that transformational change to make Auckland 

the most active city in the world. 

We also remain indebted to the support and partnerships we receive from Auckland Trotting Club Incorporated (Landlord of Sport 

Auckland House), Softsource Ltd (IT), Sporty (website and CRM), West City Auto Group (our fleet provider), RICOH (photocopier), 

Lion Foundation (rent contribution to Sports Auckland House), Dragon Community Trust (Sector Support) and Grassroots Trust 

(Sector Support). We sincerely thank you all for your continued support which enables us to get on with servicing our communities. 

We look forward to continuing to work with you over the upcoming years. 

To our volunteer Board members who continue to provide us with strong governance and leadership we thank you all. The Board 

met on 10 occasions this year ensuring we remained on track with our purpose and strategy. They also continue to work toward 

the attainment of our Good Governance Accreditation mark and diligently fulfil their roles around financial sustainability, prudent 

fiscal oversight, health and safety oversight, staff culture and stakeholder relationships. We thank them for their stewardship. 

To our valued and skilled staff, we cannot thank you enough for all the hours and hard mahi that has been put in this year. The 

Board and stakeholders truly value each one of you for everything you do as servant leaders for our community. Challenges, trials, 

tribulations, fun, enjoyment, and successes have been experienced by all this year – and everyone keeps coming back smiling 

and happy to face another day. Thank you. 

As we “wrap” for another year it gives us a chance to pause, reflect and celebrate. 

We will never take this servant leadership role we have for granted and are grateful 

for the community to allow us to partner with them. We eagerly look forward to 

continuing to work alongside you all again over the next twelve months. With 

the FIFA Women's World Cup in front of us next month, this excitement and 

momentum of taking part in sport and physical activity is becoming habitual – 

long may this continue. All the best to the Football Ferns for that opener at Eden 

Park, on 20th July, against Norway. The country is right behind you. 

Andrew Williams, Chair 

Mike Elliott, Chief Executive 

our trustees work 

As 

Our Board met 10 times during the year and the AGM was 

conducted on 7 December 2022. 

initiative. We are indebted to the generosity and partnerships Sarah and appreciate what she does for all those in Auckland. 

Sport report from Aktive. 



9 

TRUSTEE 

MEETINGS 

ATTENDED 

Andrew Williams - Chair 10 

Dianne Lasenby - Treasurer 9 

Gaye Bryham 10 

Brendon O’Connor 7 

Mark Rice (Dispensation for 8 

meetings) 

Kelly Williams 10 

Boaz Moala 6 

2 

part of their Governance role during this financial year 

the Board: 

• Set their annual workplan; 

• Approved and monitored the 2022-2023 annual 

budget; 

• Received and actioned the Management Letter 

from Auditors; 

• Held responsibility for the 2020-2024 Strategic 

Plan; 

• Managed and anticipated business risk; 

• Connected risk to strategy; 

• Managed the Health and Safety risks and overall 

Health and Wellbeing of staff; 

• Conducted the AGM on 7 December 2022; 

• Continued with the Good Governance Mark 

accreditation process; 

• Approved the deployment of $1,019,310 of 

Tū Manawa Active Aotearoa Funding into the 

community; 

• Received and approved End of Year Community

our year in review 

158 

CHILDREN engaged 

with our active 

families programme 

WINNER 

NZ SPORT AND REC 

AWARDS, LOCAL 

COMMUNITY IMPACT 

7,774 

inactive adults 

engaged with green 

prescription (GRX) 

6 

deputations to 

auckland council 

local boards 

$1,019,310 

- 

invested in tu 

manawa active 

aotearoa projects 

- 

59 

tu manawa 

active aotearoa 

projects 

80% 

increase in 

SCHOOLS ENGAGED 

WITH HAL 

4,328 

followers on 

social media 

52% 

increase in adults 

engaged with green 

prescription 

54 

schools engaged 

through our 

hal initiative 

5 

multisport 

hubs work in 

progress 

275 

online exercise 

& wellbeing 

classes 

FIRST 

play festival at 

stanhope road 

school 

5 

STUDENT ENGAGEMENT 

LEADS PLACED IN 

SECONDARY SCHOOLS 

10 

clubs used our 

refined health 

check tool 

year 4 

of GRx joint 

venture in 

south auckland 

5 

webinars and 

workshops provided 

for clubs 

30,000 

tamariki, 

rangatahi and 

young women 

case study 

roskillhillsborough 

area 

38 

attendees to 

community leaders 

forum 



11



13

secondary schools 

Sport Auckland works with secondary schools in our geographical area; the school's vision, culture and 

demographics are central to the support Sport Auckalnd provides, which results in a tailored approach 

for each school. 

15 

secondary 

schools 

Sport Auckland aims to support our secondary schools to engage inactive rangatahi, and those at risk of missing out. We do this 

through various work streams including sport, active recreation, coach and umpire development. 

By taking a rangatahi led approach, Sport Auckland has seen success within secondary schools to engage with inactive students. 

Focus groups and student leadership development programmes ensure our rangatahi have a safe space to share their voice about 

physical activity. We have found student leaders can be an effective way for peers to connect and create physical activity opportunities. 

Through our work, secondary school Senior Management Teams and sport staff are more aware of the lack of student voice in their 

planning, and some are now focusing efforts to collect student voice to direct opportunities in sport and active recreation within their 

schools. 

In addition, examples of positive outcomes within our secondary schools: reduction or elimination of fees for students participating in 

school sport, girls only opportunites, and increased school investment in sport and active recreation. 

Sport Auckland continues to support robust school, community connections through connecting clubs, community organisations, 

active recreation providers and other valuable community links to our secondary schools. 

How do we increase physical activity opportunities? 

Student Engagement Leads is one of the ways we increase play, sport, and active recreation opportunities for our rangatahi, and it is 

encouraging to see this Sport Auckland initiative take hold in five Sport Auckland secondary schools. 

The Student Engagement Lead at Auckland Girls’ Grammar School (AGGS) has been able to change and develop a system of co-design 

that enhances the mana of our rangatahi in a short space of time. Guided by the co-design principles of Mana Taiohi to increase 

access to positive physical activity experiences, as well as advocate and influence people in decision making – has resulted in school 

wide change. 

An example of co-design is the Lunchtime Socials Programme at AGGS, an idea that came about through listening to what the 

rangatahi wanted and developing a concept around that. The Student Engagement Lead has arranged different social activities to 

take place during school break times, where fun and movement is at the centre with no limitations or competition. Activities include 

badminton, table tennis, pickleball, netball, TikToks, crazy catch, handball, yoga, and skateboarding. 

Lunchtime Socials have proved beneficial to addressing the inactivity of the rangatahi, the school has seen more than 300 students 

participate over three school terms and 80% of these participants were previously considered inactive. Sport Auckland has also 

observed the success of this idea through the smiles on the girls’ faces, hearing the laughter and seeing the students being physically 

active in a safe and welcoming environment. 

Lunchtime Socials at AGGS continue to run every school day, 5 days a week, during both break times. 



15

- 

tu manawa active aotearoa 

This year we distributed $1,019,310 of Tū Manawa Active Aotearoa funding into the Central 

Auckland and Howick communities. We had 59 successful applications and some of the highlights 

included: 

59 

PROJECTS 

ACFC in the Community 

$44,000 

CricStars 

$8,736 

Auckland City Football Club (Girls project) 

Children aged 7 - 13 attended football sessions at their schools during curriculum 

time and then have the option of a break time session. Girls only sessions were 

offered, and schools received some sessions delivered in Te Reo. 

Ellerslie Cricket Club (Disability project) 

The purpose of CricStars is to provide a platform for kids with disabilities to 

participate in cricket activities that increase their gross and fine motor skills, as well 

as the enjoyment of being a member of a sports club. 

Our targeted participants are tamariki and rangatahi who live with a variety of 

disabilities. We have grown our participants from 22 to 28 year on year, with more 

than 80% of our participants attending each week in 2023. 

New Zealand Cricket SmashPlay cricket modules have been adapted to suit our 

participants. Adaptation methods include using different sized balls and nontraditional 

pieces of equipment. SmashPlay is a values based programme focusing 

on the values of honesty, support and cooperation. 

Basketball without Barriers 

$50,000 

GI Eagles Basketball (High deprivation and girls only) 

Basketball Without Barriers aims to provide opportunities for children within Glen 

Innes, where disposable income and transport can be a barrier to participation. 

This two phase project is a way to address the barriers that cause our community 

to miss out: 

1. Girls Got Game (24 weeks). Every session aligns to the Basketball NZ “Girls 

Got Game” initiative. Girls can continue to participate in FREE basketball for 16 

weeks. 

2. Helping Hoops (24 weeks). 8 session recruitment drive where a portable hoop is 

located at schools and parks to facilitate social basketball games. We prioritise 

schools with no hoops in Glen Innes (drop in style). We currently have 120 boys 

aged 7-18 years participating in FREE basketball, we expect this will grow to at 

least 150 (not including girls) before our social competition starts. 

Community Projects 

$70,000 

The Ruby Project 

$40,000 

Jimmel Holdings Ltd (High deprivation and girls only) 

The core purpose of this project is to provide opportunities to those missing out and 

provide opportunities for girls to participate without boys involvement. 

We are working with young people aged between 7-16 years from high deprivation 

areas, to attend lunchtime sessions and afterschool programmes in a community 

setting. We aim to include 550 children. 

Mountain Raiders BMX (Girls project) 

We reviewed the barriers to participation and with our current female riders, codesigned 

"The Ruby Project" - enabling females to have a safe place to ride without 

judgement. A place where riding is focused on fun, friendship, mental strength, 

“When you get up into the air, you get a tingling 

in your stomach. BMX with girls made me feel 

so much more comfortable because I didn't 

feel pressured by the boys. I loved the coaches 

teaching confidence to us through skills” – 

Mountain Raiders BMX, Participant 

resilience and increasing confidence and bike skills. 



17

- 

tu manawa active aotearoa 

what have we invested in? 

Sport Auckland is proudly facilitating the Tū Manawa Active 

Aotearoa Fund on behalf of Sport New Zealand and Aktive 

within the Central Auckland and Howick areas. 

Tū Manawa Active Aotearoa provides funding for the delivery of 

activities for children and young people. This fund has a particular 

focus on groups who are less active, including girls and young 

women, disabled people and those living in higher deprivation 

communities. 

During the 2022-2023 year, the following organisations were 

successful in their application to our Tū Manawa Active Aotearoa Fund. 

ORGANISATION AMOUNT ORGANISATION AMOUNT 

Auckland Basketball Services Ltd $60,000 Marist Eastern Junior Rugby Club $10,000 

Auckland City FC Incorporated $44,000 Metro Mt Albert Softball Club $1,890 

Auckland Marist Brothers Old Boys Rugby Club $9,300 Mountain Raiders BMX Incorporated $40,000 

Auckland Netball Centre $6,975 NZ Healthy Lifestyle Society $9,680 

Bailey Road School $8,715 NZ Tag Football Inc - Pakuranga Jaguars $9,030 

Bucklands Beach Association Football Club Inc $23,200 NZ Tag Football Inc - Richmond Rovers $9,030 

Christ The King Catholic School (Owairaka) $2,000 NZ Wushu Academy $6,982 

Dominion Road School $7,561 Orakei School $3,212 

East Volleyball Club $33,000 Orakei School $3,000 

Eastern Suburbs Association Football Club $25,000 Ormiston Junior College $7,355 

Edgewater College $73,274 Pakuranga Heights School $8,600 

Elim Christian College $4,343 Pakuranga Intermediate School $7,348 

Ellerslie Cricket Club Inc $8,736 Pakuranga Jaguars Rugby League Club $7,919 

Epsom Girls Grammar School $10,000 Pasadena School $2,030 

Flat Bush Cricket Club $26,000 Ponsonby Rugby Club $20,000 

Freemans Bay School $9,900 Pro-Pare Athlete Management Trust $5,892 

GI Eagles Basketball Trust $50,000 Royal Oak Intermediate School $8,783 

GI Eagles Basketball Trust $9,420 Special Olympics $9,930 

Glen Taylor School $24,000 St Francis Catholic School (Pt Chevalier) $7,524 

Grey Lynn School $9,120 St Joseph's Catholic School (Onehunga) $6,950 

Hay Park School $9,900 St Pius X Catholic School (Glen Innes) $60,000 

Hillsborough School $42,000 St Therese School (Three Kings) $8,696 

Howick College $8,400 Te Pukenga Trading as Unitec $5,370 

Howick Gymnastics $11,275 Uni Mount Bohemian Football $15,600 

Howick Intermediate School $9,500 Unite Volleyball Club $7,574 

In Zone Foundation $8,626 Waiheke Recreation Centre $10,480 

Jimmel Holdings Ltd $70,000 Wesley Intermediate $20,500 

Kings Academy Ltd $3,000 Western Springs Association Football Club $13,000 

Manaaki Services Ltd $7,330 Western Springs College $38,000 

Manaiakalani Education Trust $40,000 

“It was great for him to be able to 'play' 

cricket at a level appropriate for him. There 

are not many opportunities for kids with 

disabilities to play sports in this way. He loved 

it and always looked forward to the session.” 

– CricStars, Parent 

$1,019,310 

invested 



19

2023 sport and recreation awards 

Following on from the success on the day, the Stanhope Road Play Festival 

was entered as an example of excellence in the New Zealand Sport and 

Recreation Awards 2023, Community Impact – Local/community category. 

A category that recognises a “project which positively impacts children, 

young people, and their whānau at local/community level”. 

An inspired partnership between Sport Auckland and Stanhope Road 

Primary School led to Tāmaki Makaurau's first ‘Neighbourhood Play System’, 

where the goal was to create inclusive, accessible play opportunities for the 

Stanhope Road Primary community, which represents 60 ethnicities, and 13 

percent of tamariki identify as Māori. 

Sport Auckland laid the foundation for the successful model by listening to 

the diverse voices of local tamariki, to fully understand barriers and shape 

the outcome. Taking the time to undertake whakawhanaungatanga with 

tamariki created a shared sense of purpose, as well as trust. 

Sport New Zealand’s annual Sport and Recreation Awards night was held 

on 24 July 2023 at the Cordis Hotel in Auckland. In tandem with Stanhope 

Road School, Sport Auckland was delighted to be named the winner of 

the New Zealand Sport and Recreation Award, Community Impact – Local/ 

community for 2023. 

play festival 

“Play is one of the four ways Sport New Zealand supports New Zealanders getting active, alongside 

physical education, active recreation and sport. A child’s earliest physical experiences are through play 

and it’s also where they develop and practice life skills. Play allows children to experience fun, joy and 

laughter in a way that is important to them.” - Sport New Zealand 

There are many play initiatives that have happened across New Zealand to promote play and during Play Week Aotearoa 7-13 

November 2022, Sport Auckland together with Stanhope Road School held their inaugural Play Festival. 

On the day of the event, there was mixed emotions as heavy rain in the morning meant the event was due to move inside. 

However, the anticipation continued to build and the rain eased by lunchtime. The people in charge took a chance that the weather 

would be good to everyone, and there was a unanimous cheer from Stanhope when the school announced over the intercom that 

the event would go ahead outside as originally planned. 

Every corner of the school ground was set up with equipment to enable play; from skateboards and kites to outdoor game stations, 

loose parts play and a magic fairy garden. There were food vendors onsite and school fair type stalls. 

The children did indeed come and play. A steady flow of families came through the school gates, after school hours, to participate 

in the Play Festival. New Zealand Police also arrived and joined in to play games with the kids. The success of the event could be 

seen and heard through the kids, it was fun with no rules on how to engage in play. One school cluster lead echoed the success 

of the event “you realise this will have to be an annual event now”. 

“It’s fun and I enjoy it, and because I get to spend time with my friends” – Student 

“Play is an everywhere activity, and is not resource heavy” – Sport Auckland employee 



21



23

HEALTHY ACTIVE LEARNING 

A joint government initiative between Sport New Zealand, Te Whatu Ora Health New Zealand, and 

Ministry of Education; Healthy Active Learning aims to improve the wellbeing of tamariki and rangatahi 

through healthy eating and drinking, and quality physical activity. 

Sport Auckland’s Healthy Active Learning team worked collaboratively with 54 schools within our region to build the capability and 

confidence of teachers to deliver quality experiences in Health and Physical Education for tamariki and rangatahi. This was done 

through the delivery of in school professional development workshops, team teaching and modelling through to working with 

senior leadership teams to embed the kaupapa in school strategic plans. 

An example of this in action was the collaboration with the Manaiakalani Cluster during their teacher-only day, involving all 5 

schools within the cluster. A Kī-o-Rahi workshop with three specific modifications aimed at providing scaffolding for the complete 

game and working for schools to establish a connection to the health and Physical Education curriculum. Teachers and staff 

members from primary to college level enthusiastically participated in the workshop, eager to learn how to adapt Kī-o-Rahi to suit 

their respective learners and schools 

54 

HAL 

schools 

Utilising Tū Manawa Active Aotearoa funding, the team 

worked with Ocean Blue and the Maungakiekie-Tāmaki 

Cluster to enable Waka Ama opportunities and connect 

to their local awa, this cluster has a large proportion of 

Māori and Pasifika. Our Healthy Active Learning team 

gathered insights from tamariki and this showed us they 

were interested in Waka Ama experiences; however, due to 

accessibility, cost and transport they were missing out. 

Schools also wanted to connect to their local awa for 

opportunities to learn about the local history and how 

our ancestors navigated Te Moana-Nui a Kiwa. A special 

journey for our schools in the Maungakiekie-Tāmaki Cluster. 

This allowed cross curricular learning using the Physical 

Education curriculum. We are proud to share that six schools 

and over 400 tamariki were provided the opportunity to 

participate in their first Waka Ama experience at Ian Shaw 

Ramp under the Kaitiaki of Arocas – Tania Albert and Ngā 

Hau Maiangi (Manukau, Cook Islands, Te Paerangi and 

Pakuranga Outriggers/Waka Ama clubs). 

“Thank you for having us at Waka Ama, it was so 

much fun. My favourite things that I learnt were how 

to paddle and the calls. I think it’s one of the best 

water sports now.” 

Halo DAYS 

Healthy Active Learning Opportunities Days (HALO) provide 

a platform for teachers to connect, network and learn 

alongside colleagues from across our region. 

In 2022-2023 two HALO days were held bringing together 

27 local primary and intermediate teachers and four external 

organisations together to focus on creating quality health 

and physical education environments. Teachers enjoyed 

keynote speakers, workshops and physical activities which 

aimed to inspire and build their kete of knowledge. 

“The day was full of good content, and I was able 

to implement some new approaches to my teaching 

immediately. Learning creative ways of getting students 

into teams has worked well in my class.” 

Implementing learnings from the initial phase of Healthy 

Active Learning, Sport Auckland has worked closely with 

senior leadership teams to embed the Kaupapa of the 

initiative. Action plans developed in conjunction with senior 

leadership teams have guided our work and proved valuable 

to schools and Kaiako. 

“Yes - I am typically sceptical of initiatives (they often 

go nowhere), however, from the outset this has felt 

different and every experience so far confirms this 

is a genuine and sustainable approach to meeting 

the needs of our school” Deputy Principal, Phase 2 

School 



25

sector support 

6 

Deputations 

to Auckland Council Local Boards to 

increase play, active recreation and sport 

opportunities: 

• Albert-Eden 

• Howick 

• Maungakiekie-Tāmaki 

• Ōrākei 

• Puketāpapa 

• Waitematā 

38 

Attendees 

attendees to Community Leaders Forum 

on creating school/club links 

5 

Multisport 

Hubs work in progress: 

• Barry Curtis Park 

• Lloyd Elsmore Community Hub 

• Glendowie Bowling Club 

and Glendowie Tennis Club 

• Howick Pakuranga Community 

Sports Centre expansion 

• Marist and Riverside Sports 

5 

Webinars and workshops 

delivered to the community to help build 

organisational capability in play, active 

recreation, and sport. 648 views online. 

• Team Up Workshop hosted at 

Pakuranga Rugby Club 

• Legal Considerations (hosted on 

Zoom) 

• Women and Girls Engagement 

(hosted on Zoom) 

• Mental and Emotional Health and 

Wellbeing (hosted on Zoom) 

• Accessing Funding (hosted on Zoom) 

10 

Clubs 

used our refined Health Check Tool to 

increase their knowledge and capability 

to deliver play, active recreation and sport 

opportunities 

Coach Emerge/ 

Development/Balance is 

Better 

• Auckland Girls Grammar 

• GI Eagles 

• Pakuranga United Rugby Club 

• Selwyn College 

• Uni-Mount Bohemian AFC 

Assisted 

with entity set up and expansion: 

• Auckland Central Volleyball Club 

• East Skate Club 

• Eden/Roskill Cricket Club (womens 

initiative) 

• Ellerslie Cricket Disability Programme 

• Ellerslie Sports Club 

• GI Eagles Basketball 

• Howick Netball 

• Womens Refugee Swim Programme 

Chair 

of Mt Roskill War Memorial Park User 

Group to increase play, active recreation, 

and sport opportunities for the local 

community 



27

oskill-hillsborough case study 

One of our most diverse Communities of Activity is Roskill-Hillsborough. It is more diverse in culture, education, and religion than 

national averages. 

There are areas of high deprivation, high levels of inactive females and less active tamariki. The area aligns with Sport Auckland’s 

strategy and purpose, which is why all aspects of our work can be seen in this community. Sport Auckland has also worked closely 

with the Roskill cluster of primary and intermediate schools for over ten years, and continues to influence sports clubs, community 

groups and Local Government in the Roskill-Hillsborough area. 

Highlights for 2023 

• 1,900 tamariki participated in seven events from 12 schools 

• Student Engagement Leads at Lynfield College and Mt Roskill Grammar School 

• 551 students from Mt Roskill Grammar School participated in 281 new active recreation opportunities (36% were previously 

inactive) 

• Standalone Middle Eastern, African and refugees group (MEAR) set up to participate in active recreation opportunities 

• Skittles group (LGBTIQA+ 25 students) set up to participate in their own physical activities 

• Sports Committee set up to oversee physical activity opportunities, comprising prefects, house captains and students 

• Senior leadership and Board of Trustees at Lynfield College understand the value of physical activity and are seeking ways to 

ensure the sustainability of the Student Engagement Lead role 

• 16 primary and intermediate schools signed up to phase 2 and 3 of Healthy Active Learning 

• Through Tū Manawa Active Aotearoa investment, 12 schools received play equipment to enable free play within the school 

• 11 schools aligned with the risk benefit analysis of allowing free and adventurous play for tamariki 

• 26 attendees at the first ever Asian play workshops, where a shift in mindset to adopt risky free play for Asian tamariki was noted 

as a key takeaway 

• Influenced and advocated to sports clubs and community groups to advance women and girls opportunities (Eden Roskill Cricket 

and Refugee Womens swimming group) 

Aims by 2024 

• Embed Neighbourhood Play System 

• Complete Puketāpapa Play Project 

• Support Healthy Active Learning outcomes in 16 

schools 

• Embed the Student Engagement Lead initiative at Mt 

Roskill Grammar School and Lynfield College 

• Have an educated network of providers, enablers, 

and influencers to adopt Balance is Better and Good 

Sports principles; and to respond to the voice of the 

participant 

Mt Roskill Cluster Football Zones 

On 28 March 2023 our Mt Roskill Cluster Football Zones ran for the first time in 4 years with 400 enthusiastic 

tamariki in attendance. Covid restrictions and weather had impacted this event over the past few years. 

16 girls teams and 23 boys teams were registered for this event held at Keith Hay Park. 6 students with 

learning and physical impairments attended the event with help from Halberg Foundation and Auckland 

United Football. 

Overall, the event ran smoothly, "no scores were kept, Matt from Sport Auckland did a great job, 

also outstanding referees from Onehunga High School who represented their school well" - School 

Principal. Sport Auckland did note a learning for the next event; for the adapted sessions, we think it 

would be beneficial to engage with teachers and physios before the event so students with impairments 

could learn in class first. 

One Sport Auckland employee returned to the office after the event “I walked 20,000 steps today!” 



29



31

GREEN PRESCRIPTION 

“A Green Prescription (GRx) is a health professional's written advice to a patient to be physically active, 

as part of the patient's health management." - Te Whatu Ora Health New Zealand 

Sport Auckland continues to deliver the free Green Prescription (GRx) adult programme throughout Auckland and Counties 

Manukau on behalf of Te Whatu Ora Health New Zealand. 

We recognise our GRx programme must evolve as the needs of our participant change, so we surveyed 650 participants who were 

referred to us. 

Based on these responses, we made enhancements to our GRx delivery service. In August 2022, we included group introduction 

sessions, 6-week wellbeing programmes and established a new TeleHealth team. In addition, our motivational text messages 

have proved beneficial for participants seeking regular contact to boost motivation and mood, or for those wanting “lite support”. 

The flexibility of having an extensive online service and GRx mobile app, further extends the ways in which our participants can 

now access our support and resources. 

EACH WEEK... 

We deliver 3 

community based and 

2 online wellbeing 

sessions, that's 143 

of these sessions 

throughout the year! 

We are thankful for the GRx partnerships we have with Te Whatu 

Ora Health New Zealand, South Seas Healthcare, Papakura 

Marae, Auckland Council Leisure, The Y (formerly YMCA), Diabetes 

Foundation Aotearoa (Cook’n Kiwi and Gardens4Health), Heart 

Foundation, The University of Auckland Nutrition and Dietetic 

Clinic, and Fullers360. These relationships have enabled us to be 

innovative in delivering well-rounded support and opportunities 

for our participants to make healthy lifestyle changes. 

Overall, we strive to enable our participants to live healthy active 

lifestyles beyond completing our GRx programme. We check in 

with our GRx graduates 6-7 months post graduation and have 

seen that our graduates continue with positive changes to their 

health and wellness. 

7,774 

engaged 

adults 

“Green Prescription really helped me get back on track with my 

nutrition...." - GRx Graduate 

"Thanks to you guys I have learnt what a healthy portion is. I am 

not always perfect but I have improved so much with choosing 

options while I am out working on the road" - GRx Graduate 

“I just never realised how FUN exercise could 

be!! I Really enjoyed today thanks for an 

awesome class ☺" – GreenFit Participant, 

Panmure.” 



33

what do our graduates say? 

Everyone who graduates Active Families completes our post-programme survey. These results show the impact our programme 

has in improving eating habits, physical activity levels, sleep routines and reducing screen time. 

Active Families graduates are much more active. ALL children who graduated this year now eat the recommended 2+ serves of 

fruit and 3+ serves of vegetables (or more) each day. 50% eat breakfast every day, the other 50% eat breakfast on most days of 

the week! 

active families 

Active Families aims to provide whānau with easy ways to incorporate healthy choices 

into their daily lives. The programme also raises awareness of things that can impact 

children’s wellbeing, such as sleep patterns, movement, and nutrition. 

Post COVID disruptions, our Active Families programme returned to in-person 

delivery within a school. During the first half of 2023, we led weekly after school 

sessions at St Pius X Catholic School in Glen Innes, with students from St Pius, 

Pt England, Glen Taylor, Stonefields, Panmure District and Tamaki Primary in 

attendance. 

Our sessions offer a fun, interactive and supportive environment, where we see whānau 

having fun while learning and supporting each other through the sessions. We connect 

with external organisations and health experts to provide Active Families opportunities; thank 

you to Marist Rugby (rippa rugby), SonSk8 (indoor skateboarding), GI Eagles (basketball), Circability 

(community circus), The Y (formerly YMCA) and Young Guns Skate School (outdoor skateboarding) for their involvement this year. 

SMOOTHIE TIME 

Why do we celebrate success? It builds confidence and motivation 

and it just feels good. 

Our end of term celebration was an acknowledgement to those 

involved in our Active Families programme and to applaud the healthy 

lifestyle changes that have been made. We had around 30 people from 

St Pius X Catholic School and surrounding schools attend our smoothie 

bike session. Thanks to Orchard Gold for providing the smoothie bike. 

The day exceeded expectations. We were lucky to have great weather 

and it was heartening to see everyone getting involved. There were no 

barriers to participate, which meant caregivers, tamariki and siblings 

all had a go at cycling to power the blender. 

We have found that home visits add immense value to our Active Families service. These consultations give us the opportunity 

to personalise our support to best serve the needs of the whānau. We also provide regular follow-up to ensure whānau receive 

optimal support and resources to make positive behaviour change. 

Much like our adult GRx service, our Active Families programme has continued to evolve throughout the year, resulting in service 

enhancements that we look forward to implementing from July 2023. 

158 

engaged 

kids 

“Thank you for giving us the starting point which is what we need to really focus on creating 

and getting into a better sleep routine as well as looking at improvements with the types of 

food we eat." - Active Families Participant 

"Thank you for all your hard work you have put into this. My kids absolutely love 

hanging out here every Wednesday. We have enjoyed every single minute being here. 

Thank you once again." - Active Families Participant 



35

from aktive 

It is my pleasure to acknowledge Sport Auckland’s mahi during the 2022-2023 financial year. 

With Sport Auckland’s purpose of “Inspiring our communities to live healthy active lives”, and Aktive’s 

vision of “Auckland – the world’s most active city | Tāmaki Makaurau – te tāone ngangahau rawa o te 

ao”, our kaupapa are aligned. 

These visions are underpinned by strategic priorities that look to help shape the future of play, 

recreation and sport across Tāmaki Makaurau. Sport Auckland’s work added significant value to these 

priorities during 2022-2023, making a positive impact on physical activity levels in Tāmaki Makaurau. 

This year has seen Sport Auckland reconfirm its Communities of Activity: Glen Innes–Pt England 

(Maungakiekie–Tāmaki), Mt Wellington–Panmure (Maungakiekie–Tāmaki), Mt. Roskill–Hillsborough 

(Puketāpapa), Flat Bush–Howick, Pakuranga (Howick), Inner City–Grey Lynn (Waitematā), where 

it prioritises its support focus. We greatly value Sport Auckland’s collaborative approach and local 

knowledge which supports the communities it serves. 

Tū Manawa Active Aotearoa funding of $1,019,310 was distributed to 59 successful applicants to 

support approximately 30,000 tamariki, rangatahi and young women (aged 19 to 24) taking part in 

play, sport and recreation. The number of applications approved per activity type were play 10% (6), 

recreation 32% (19) and sport 58% (34). We appreciate the thorough consideration Sport Auckland’s 

Advisory Group gave to the many applications received to ensure funding was going to recipients 

who were best able to meet their community needs and demonstrate impact. 

The Healthy Active Learning initiative now sees Sport Auckland support 54 primary and intermediate 

schools to improve the well-being of tamariki through healthy eating and drinking and quality physical 

activity and better connections with local communities. 

2022-2023 also saw Sport Auckland support Stanhope Road School to bring to life the first Play 

Festival in Auckland through their newly developed Neighbourhood Play System initiative, a blueprint 

for wider play mahi across the region. It was wonderful to see how the festival brought together the 

school community and local play providers to celebrate play with and for the community. We look 

forward to seeing how this will continue into the future. 

Other milestones of note in 2022-2023 include Sport Auckland’s progression of a sports hub between 

the Glendowie Bowls Club, Glendowie Tennis Club and Bayside Westhaven Baseball Club, and the 

commencement of an initiative to deliver a multi-sport hub at Mount Wellington War Memorial Park. 

In the facility development space Sport Auckland has continued to support the delivery of the Lloyd 

Elsmore Community Hub project, which has seen positive progress this year. The potential Mount 

Wellington Memorial Park Multi-Sport Hub continues to advance, while advice and support from Sport 

Auckland saw the Howick Pakuranga Community Sports Centre Facility Expansion project receive 

$250,000 from Auckland Council’s Sport and Recreation Facility Investment Fund to help progress 

the project towards future construction. 

Sport Auckland has also made positive progress in delivering Good Sports®, both online and in person 

to different adult influencers (coaches, parents, teachers and sports administrators) and working with 

them to better understand quality youth sport experiences. 

Sport Auckland is a valued partner of Aktive; and we appreciate the commitment and contribution of 

Chair Andrew Williams, Chief Executive Mike Elliott, and the wider Sport Auckland Board and team. 

We look forward to continuing to work together to ensure a more active Tāmaki Makaurau for the 

future. 

Jennah Wootten, Chief Executive, Aktive 



37

our TEAM 

Mike Elliott 

Chief Executive 

Angela Davies 

Accountant 

Tania Vaealiki 

Executive Assistant 

Scott Tibbutt 

General Manager 

Sam Bhattacharya 

Selina Kouch 

Caitlin Molloy 

Roze Samuel (Pasifika) 

Scott van der Colk 

Sherry Xue 

Community Sport Advisors 

Vicky Mailei 

Regional Sports Director 

Zac Moulder 

Active Recreation Advisor 

Barb Croawell 

Tū Manawa Active Aotearoa 

Administrator 

Matt Johnson 

Play Systems Advisor 

Michael Halliday 

Youth Sport Advisor 

Greg Burne 

Ellen Irish 

Edd James 

Jeremy Smith 

Haree Titoko 

Megan Rogers 

Jana Verbeek 

Oliver Wooding 

Healthy Active Learning 

Parita Dharmadhikari 

Vicki Goodburn 

Lisa Henty 

Yvette Johnson 

John Kaufusi 

Kavneet Kaur 

Michael McCormack 

Nipun Marjara 

Brooke Mitchell 

Priyanka Nayak 

Jemi Sivagurunathan 

Rory Small 

Health and Wellness 



39

$3,279,590 

REVENUE 

FINANCIALS $3,184,250 

EXPENSES 

$1,627,828 

NET ASSETS 



41

financial statements 

Statement of Service Performance 

For the year ended 30 June 2023 

Statement of Compliance and Responsibility 


Trustees Report 

The Trustees of Sport Auckland (Trust) present this Financial Report, incorporating financial statements and the statement 

of service performance of the Trust for the financial year ended 30 June 2023, and the independent auditor's report 

thereon. 

Statement of responsibility 

The Trustees are responsible for the maintenance of adequate accounting records and the preparation and integrity of 

the financial statements, service performance and related information. 

The independent external auditors, RSM Hayes Audit, have audited the financial report and their report appears on page 

58. 

The Trustees are also responsible for the systems of internal control. These are designed to provide reasonable but 

not absolute assurance as to the reliability of the financial report, and to adequately safeguard, verify and maintain 

accountability for assets, and to prevent and detect material misstatements. 

Appropriate systems of internal control have been employed to ensure that all transactions have been executed in 

accordance with authority and correctly processed and accounted for in the financial records. The systems are implemented 

and monitored by suitably trained personnel with an appropriate segregation of authority and duties. Nothing has come 

to the attention of the Trustees to indicate that any material breakdown in the functioning of these controls, procedures 

and systems has occurred during the year under review. 

The financial statements are prepared on a going concern basis. Nothing has come to the attention of the Trustees to 

indicate that the Trust will not remain a going concern in the foreseeable future. 

In the opinion of the Trustees: 

• The statement of comprehensive revenue and expense is drawn up so as to present fairly, in all material respects, the 

financial performance of the Trust for the financial year ended 30 June 2023; 

• The statement of financial position is drawn up so as to present fairly, in all material respects, the financial position 

of the Trust as at 30 June 2023; 

• The statement of cash flows is drawn up so as to present fairly, in all material respects, the cash flows of the Trust for 

the financial year ended 30 June 2023; 

• The statement of service performance is drawn up so as to present fairly, in all material respects, the service 

performance of the Trust measured against suitable service performance criteria for the year ended 30 June 2023; 

• There are reasonable grounds to believe that the Trust will be able to pay its debts as and when they fall due. 

For and on behalf of the Trustees: 

9 November 2023 

Andrew Williams, Chair, Sport Auckland 

Di Lasenby, Treasurer, Sport Auckland 

DESCRIPTION OF SPORT AUCKLAND'S OUTCOMES 

Sport Auckland is a registered charity – CC23631. We are an Auckland based organisation, established 4 March 

1992. Our purpose is to inspire our communities to live healthy active lifestyles. Strategically, we achieve our 

purpose by ensuring play, sport, active recreation, and wellness initiatives are delivered into our community, 

specifically into our areas of need. 

Sport Auckland has identified 3 strategic goals which are the focus of our work through to 30 June 2024. Our 

annual Operational Plan and Budget are prepared by Sport Auckland’s management team, reviewed by the Audit 

and Risk Committee, and adopted by the Board of Trustees. Business reporting is focused on progress against 

these strategic goals, and Sport Auckland has chosen to report against these goals in this Statement of Service 

Performance. 

Strategic Goals: 

1. Increased Opportunities 

2. Build Community Capability 

3. Enable Healthy Lifestyles 

DESCRIPTION AND QUANTIFICATION OF SPORT AUCKLAND'S OUTPUTS BY STRATEGIC GOALS 

Goal 1: Increased Opportunities - for play, active recreation and sport for our 

tamariki and rangatahi 

2023 2022 

Number of secondary schools we are working with to provide active recreation 

and sporting opportunities for rangatahi 

Number of Student Engagement Lead initiatives in operation that provide active 

recreation opportunities for rangatahi 

Number of Tū Manawa applications approved for play, sport, and active recreation 

opportunities for tamariki and rangatahi and young women (aged < 24 years) 

14 15 

5 3 

59 70 

Number of Play Festivals delivered within our primary schools 1 0 

Number of Neighbourhood Play System reports completed 1 0 

Our role within our community is to inspire young people to live healthy and active lifestyles. This is achieved 

through ensuring our young people are having quality experiences in sport and recreation, particularly those 

missing out. Our Young People team provides leadership, advice, and expertise to primary and secondary schools 

within our clusters. 

• Sport Auckland works with secondary schools in our geographical area; the school’s vision, culture and 

demographics are central to the support Sport Auckland provides resulting in a tailored approach for each 

school. 

• From Sport New Zealand, “Tū Manawa Active Aotearoa provides funding for the delivery of activities for children 

and young people. This fund has a particular focus on groups who are less active, including girls and young 

women, disabled people and those living in higher deprivation communities.” Sport Auckland manages this 

fund in Central and East Auckland. Applications are reviewed by two independent panels (under $10,000 and 

over $10,000) and their funding recommendations are put forward for final approval by the Board of Trustees. 

As stated in Note 16 of the Financial Statements, Sport Auckland acted as an agent for this fund. At year end 

$397,847 (2022: $586,788) was held on trust. During the year, Sport Auckland approved distributions of 

$1,019,310 (2022: $1,019,310) to network providers. 



43

Goal 2: Build Community Capability - through partnering and supporting community 

organisations that provide quality play, sport and active recreation 


Statement of Comprehensive Revenue and Expense 


Number of Healthy Active Learning schools we are working in to provide quality 

health and physical education opportunities for our tamariki 

Number of webinars and workshops we delivered to the community to help build 

organisational capability in play, sport, and active recreation 

Number of network providers we invested in with Tū Manawa funding, who can 

deliver play, sport, and active recreation to our inactive tamariki and rangatahi 

Number of Healthy Active Learning Opportunities (HALO workshops) that we 

delivered to teachers to upskill them to provide health and physical education 

opportunities to our tamariki 

54 30 

5 4 

56 64 

2 1 1 


Revenue from non-exchange transactions 

Aktive - Community Sport 1,421,008 1,143,157 

Auckland Council 150,620 176,420 

District Health Board 1,279,849 1,258,386 

Foundation North 115,501 181,052 

Gaming grants (Note 6) 79,526 80,759 

Our Sport Capability team provides leadership, advice, and expertise to sports clubs, schools, and other community 

organisations that require help. We work closely with our Local Boards, to help identify which clubs and organisations 

we work with to build their capability, operational effectiveness, and sustainability. 

• Healthy Active Learning is focused on providing tamariki with quality physical experiences and supporting 

schools in delivering healthy food and water only policies. Sport Auckland was asked to engage with 30 

identified schools in 2022, we were able to engage with all 30 with the initiative. In 2023 a further 30 identified 

schools were approached and 24 of these schools agreed to engage with our Healthy Active Learning initiative. 

This year we hosted the following capability workshops: 

• Team Up Workshop hosted at Pakuranga Rugby Club; clubs, schools and Marae were given an opportunity to 

connect – May 2023 

• Legal Considerations for Community Sport Organisations hosted on Zoom; Auckland Community Law Centre 

talk about incorporated societies and the law governing them + the upcoming changes in the law – February 

2023 

• Women and Girls Engagement hosted on Zoom; learnings from successful community programmes – November 

2022 

• Culture Builders, Mental and Emotional Health and Wellbeing for Clubs and Students hosted on Zoom – June 


• Funding for Clubs and Organisations; advice from our experts to help with positive funding outcomes hosted 

on Zoom – October 2022 

Programme Income 2,656 2,003 

3,049,160 2,841,777 

Revenue from exchange transactions 

Interest 69,287 10,890 

Sponsorship (Note 17) 10,000 0 

Sponsorship in kind (Note 14) 25,167 32,833 

Sports house recoveries 123,931 115,073 

Other revenue 2,045 37,310 

230,430 196,106 

TOTAL REVENUE 3,279,590 3,037,883 

Expense 

Audit (Note 7) 17,030 13,000 

Communication 33,970 30,249 

Depreciation (Note 10 and 11) 49,050 55,508 

Operating 156,043 137,477 

Goal 3: Enable Healthy Lifestyles – by delivering the national Ministry of Health 

Green Prescription and Active Families initiatives to participants so they can selfmanage 

and live healthy active lifestyles beyond graduation 

Number of engaged participants in our Green Prescription health and wellness 

initiative 

Number of engaged participants in our Active Families health and wellness 

initiative 


7,774 5,110 

158 100 

Programme costs 299,604 379,457 

Rent (Note 13) 229,222 229,222 

Staff 2,272,547 1,974,722 

Vehicle expenses and travel 60,009 43,720 

Vehicle lease (Note 13) 66,775 67,881 

TOTAL EXPENSE 3,184,250 2,931,236 

OTHER COMPREHENSIVE REVENUE 0 0 

Sport Auckland provides Green Prescription (free health and wellbeing service) to adults aged 18 years+ in the 

Central and South Auckland areas on behalf of Te Whatu Ora Health New Zealand. Active Families is a free health 

and wellbeing programme best suited to young people aged 5-17 years, who are inactive and want to make healthy 

lifestyle changes with their whānau. During the year $1,279,849 (2022: $1,258,386) was received for health and 

wellness initiatives. 

TOTAL COMPREHENSIVE REVENUE 95,340 106,647 

1 1 HALO workshop cancelled due to COVID restrictions (September 2021). 

These financial statements should be read in conjunction with the notes to the financial statements 



45

Statement of Changes in Net Assets / Equity 


Statement of Cash Flow 




Accumulated comprehensive revenue and expense 

Opening balance 1,532,488 1,425,841 

Comprehensive revenue / (expense) for the year 95,340 106,647 

CLOSING BALANCE 1,627,828 1,532,488 

Statement of Financial Position 

As at 30 June 2023 

Cash flows from operating activities 

Revenue from contracts and grants 3,165,664 2,862,201 

Cash receipts from other operating activities 135,976 70,147 

Interest received 69,287 10,890 

Net movement in KiwiSport funds 8,404 0 

Net movement in Tū Manawa Active Aotearoa funds 188,941 52,182 

Payments to suppliers and employees (3,049,852) (2,761,698) 

Current assets 


GST 9,259 (60,587) 

527,679 173,135 

Cash and cash equivalents (Note 9) 2,990,614 2,486,753 

GST receivable 8,970 18,229 

Prepayments 10,574 19,720 

Receivables from exchange transactions 40,317 25,168 

Receivables from non-exchange transactions 299,017 283,735 

3,349,492 2,833,605 

Non-current assets 

Property, plant and equipment (Note 10) 13,126 13,507 

Intangible assets (Note 11) 30,965 55,811 

TOTAL ASSETS 3,393,583 2,902,923 

Cash flows from investing activities 

Payment for property plant and equipment, and intangibles (23,818) (7,837) 

Receipts for property plant and equipment, and intangibles 0 747 

NET CASH FLOWS 503,861 166,045 

Cash balances 

Cash and cash equivalents at 1 July 2022 2,486,753 2,320,708 

Cash and cash equivalents at 30 June 2023 (Note 9) 2,990,614 2,486,753 

NET CHANGE IN CASH FOR THE PERIOD 503,861 166,045 

Current liabilities 

Accruals 36,954 76,477 

Employee entitlements 121,967 107,965 

Payables from exchange transactions 145,081 68,520 

Income in advance (Note 15 and 17) 991,245 465,766 

Tū Manawa Active Aotearoa (Note 16) 397,847 586,788 

Direct Fund (Note 16) 72,661 56,515 

KiwiSport (Note 16) 0 8,404 

TOTAL LIABILITIES 1,765,755 1,370,435 

NET ASSETS 1,627,828 1,532,488 

Equity 

Accumulated comprehensive revenue and expense 1,627,828 1,532,488 

TOTAL NET ASSETS 1,627,828 1,532,488 





47

Notes to the Financial Statements 




1. Reporting entity 

The reporting entity is Sport Auckland (previous legal name, Auckland Central Sports Trust). Sport Auckland is a 

Charitable Trust incorporated under the Charitable Trusts Act 1957 and a registered Charity under the Charities Act 

2005. 

These financial statements and the accompanying notes summarise the financial results of activities carried out by 

Sport Auckland. 

These financial report have been approved and were authorised for issue by the Board of Trustees on the date 

indicated on page 42. 

2. Statement of compliance 

The financial report have been prepared in accordance with Generally Accepted Accounting Practice in New Zealand 

(“NZ GAAP”). They comply with Public Benefit Entity International Public Sector Accounting Standards (“PBE IPSAS”) 

and other applicable financial reporting standards as appropriate that have been authorised for use by the External 

Reporting Board for Not-For-Profit entities. For the purposes of complying with NZ GAAP, Sport Auckland is a public 

benefit not-for-profit entity and is eligible to apply Tier 2 Not-For-Profit PBE IPSAS on the basis that it does not have 

public accountability and it is not defined as large. 

The Board of Trustees has elected to report in accordance with Tier 2 Not-For-Profit PBE Accounting Standards and 

in doing so has taken advantage of all applicable Reduced Disclosure Regime (“RDR”) disclosure concessions. 

3. Changes in accounting policies 

Changes due to the initial application of a revised and amended PBE standards are noted below: 

i. Adoption of PBE IPSAS 41 Financial Instruments 

Sport Auckland has adopted PBE IPSAS 41 Financial Instruments in the current financial year. 

This standard replaces the provisions of PBE IPSAS 29 Financial Instruments: Recognition and Measurement that 

relate to the recognition, classification and measurement of financial assets and financial liabilities; derecognition 

of financial instruments; impairment of financial assets and hedge accounting. 

In accordance with the transitional provisions in PBE IPSAS 41 comparative information for the 30 June 2022 

period have not been restated. As a result, the comparative information provided continues to be accounted for in 

accordance with the Sport Auckland’s previous accounting policies. 

There were no material changes in recognition or measurement required upon adoption of PBE IPSAS 41. 

4. Summary of accounting policies 

The significant accounting policies used in the preparation of these financial statements as set out below have been 

applied in these financial statements. 

4.1 Basis of measurement 

The financial statements have been prepared on the basis of historical cost. 

4.2 Functional and presentational currency 

The financial statements are presented in New Zealand dollars ($), which is Sport Auckland’s functional currency. 

Amounts are rounded to the nearest dollar. 

4.3 Revenue 

Revenue is recognised to the extent that it is probable that the economic benefit or some potential benefit 

will flow to Sport Auckland and revenue can be reliably measured. Revenue is measured at the fair value of 

the consideration received or receivable, taking into account contractually defined terms of payment and 

excluding goods and services taxes or duties. The following specific recognition criteria must be met before 

revenue is recognised. 

REVENUE FROM NON-EXCHANGE TRANSACTIONS 

• Aktive funding is received in instalments and is recognised as revenue to the extent the use or return conditions 

have been met. 

• Grant revenue includes grants given by trusts, central and local government organisations and is recognised 

in the Statement of Comprehensive Revenue and Expense when the conditions attached to the grant have 

been complied with. Where there are unfulfilled conditions attached to the grant, the amount relating to the 

unfulfilled condition is recognised as a liability and released to the Statement of Comprehensive Revenue and 

Expense as revenue when the conditions are fulfilled. If there are no conditions attached to the grant, revenue 

is recognised at the time the funds are received. 

REVENUE FROM EXCHANGE TRANSACTIONS 

• Interest is recognised as it accrues using the effective interest method. The effective interest rate is the rate 

that exactly discounts the estimated future cash payments or receipts over the expected life of the financial 

instrument or a shorter period, where appropriate, to the net carrying amount of the financial asset or liability. 

ii. 

PBE FRS 48 Service Performance Reporting 

• Sports House Recoveries are recognised in the period to which they relate. 

PBE FRS 48 Service Performance Reporting is effective for the period from 1 July 2022 and was adopted by Sport 

Auckland on that date. 

PBE FRS 48 require specific disclosure for the reporting of service performance information which have been 

provided in the statement of service performance. 

4.4 Financial instruments 

Financial assets and financial liabilities are recognised when the Trust becomes a party to the contractual provisions 

of the financial instrument. 



49





(i) Financial assets at amortised cost 

Financial assets at amortised cost are non-derivative financial assets with fixed or determinable payments that are 

not quoted in an active market. Such assets are carried at amortised cost using effective interest method. 

Financial assets include cash and cash equivalents and accounts receivable. 

Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand and short-term 

deposits with an original maturity of three months or less that are readily convertible to known amounts of cash and 

which are subject to an insignificant risk of changes in value. 

For the purposes of the statement of cash flows, cash and cash equivalents consist of cash and cash equivalents 

as defined above. 

Depreciation and amortisation is charged on a straight line basis over the useful life of the asset. Depreciation and 

amortisation is charged at rates calculated to allocate the cost or valuation of the asset less any estimated residual 

value over its remaining useful life: 

• Furniture and fittings 6.45% - 11.11% 

• Office equipment 10.00% - 40.00% 

• Office improvements 11.11% - 33.33% 

• Intangible assets 10.00% - 40.00% 

(ii) Financial liabilities at amortised cost 

Financial liabilities classified as at amortised cost are non-derivative financial liabilities that are not classified as 

fair value through surplus or deficit financial liabilities. 

Financial liabilities classified as amortised cost are subsequently measured at amortised cost using the effective 

interest method. 

Financial liabilities classified as amortised cost comprise trade, and other payables. 

(iii) Impairment of financial assets 

Short-term receivables are recorded at the amount due, less an allowance for expected credit losses (ECL). This 

allowance is calculated based on lifetime ECL. In measuring ECL, short-term receivables have been assessed on a 

collective basis where they possess shared credit risk characteristics. They have been trusted based on the days 

past due. Where a short-term receivable does not possess these similar characteristics, its ECL is individually 

assessed. Short-term receivables are written off when there is no reasonable expectation of recovery. 

Depreciation and amortisation methods, useful lives and residual values are reviewed at each reporting date and 

are adjusted if there is a change in the expected pattern of consumption of the future economic benefits or service 

potential embodied in the asset. 

4.6 Leases 

Payments on operating lease agreements, where the lessor retains substantially the risk and rewards of ownership 

of an asset, are recognised as an expense on a straight-line basis over the lease term. 

4.7 Employee benefits 

WAGES, SALARIES, ANNUAL LEAVE AND SICK LEAVE 

Liabilities for salaries and annual leave are recognised in surplus or deficit during the period in which the employee 

provided the related services. Liabilities for the associated benefits are measured at the amounts expected to be 

paid when the liabilities are settled. 

COMPARATIVES 

Where necessary, comparative information has been reclassified and repositioned for consistency with current year 

disclosures. 

4.5 Property, plant and equipment 

Items of property, plant and equipment are measured at cost less accumulated depreciation, amortisation and 

impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the asset. Where 

an asset is acquired through a non-exchange transaction, its cost is measured at its fair value as at the date of 

acquisition. 

4.8 Income tax 

Due to its charitable status (Charities Services number CC23631), Sport Auckland is exempt from income tax. 

4.9 Goods and Services Tax (GST) 

Revenues and expenses are recognised net of the amount of GST except for receivables and payables, which are 

stated with the amount of GST included. 

The net amount of GST recoverable from, or payable to, the Inland Revenue Department is included as part of 

receivables or payables in the statement of financial position. 

4.10 Equity 

Equity is made up of the following components: 

Accumulated Comprehensive Revenue and Expense since Sport Auckland’s formation. 



51




For the year ended 30 June 202 

5. Significant accounting judgements, estimates and assumptions 

The preparation of Sport Auckland’s financial statements requires management to make judgements, estimates and 

assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying 

disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could 

result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in 

future periods. 

JUDGEMENTS 

In the process of applying Sport Auckland’s accounting policies, management has made the following judgements, 

which have the most significant effect on the amounts recognised in the financial statements. 

OPERATING LEASE COMMITTMENTS 

Sport Auckland has entered into a number of vehicle leases and accounts for the contracts as operating leases. 

ESTIMATES AND ASSUMPTIONS 

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, 

that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within 

the next financial year, are described below. Sport Auckland based its assumptions and estimates on parameters 

available when the financial statements were prepared. Existing circumstances and assumptions about future 

developments, however, may change due to market changes or circumstances arising beyond the control of Sport 

Auckland. Such changes are reflected in the assumptions when they occur. 

USEFUL LIVES AND RESIDUAL VALUES 

The useful lives and residual values of assets are assessed using the following indicators to determine potential 

future use and value from disposal: 

• The condition of the asset 

• The nature of the asset, its susceptibility and adaptability to changes in technology and processes 

• The nature of the processes in which the asset is deployed 

• Availability of funding to replace the asset 

• Changes in the market in relation to the asset 

The estimated useful lives of the asset classes held by Sport Auckland are listed in Note 4.5. 

6. Revenue from non-exchange transactions 

Gaming grants from non-exchange transactions recognised as revenue during the reporting period are made up of 

the following: 

7. Auditor’s remuneration 

RSM Hayes Audit provides audit services to Sport Auckland. Total amount recognised as an audit expense is 

$17,030 (2022: $13,000). No non-audit services are provided by RSM Hayes Audit. 

8. Financial assets and financial liabilities at amortised cost 


9. Cash and cash equivalents 

Cash and cash equivalents include the following components: 


Dragon Community Trust 15,450 0 

Grassroots Trust 35,000 0 

Lion Foundation 0 5,000 

New Zealand Community Trust 29,076 75,759 

TOTAL 76,526 80,759 

Financial assets (within statement of financial position) 

Cash and cash equivalents 2,990,614 2,486,753 

Receivables from exchange transactions 40,317 25,168 

TOTAL 3,030,931 2,511,921 

Financial liabilities (within statement of financial position) 

Accruals 36,954 76,477 

Payables from exchange transactions 145,081 68,520 

TOTAL 182,035 144,997 


Cheque account 329,864 431,170 

Savings accounts 2,660,750 2,055,583 

TOTAL 2,990,614 2,486,753 



53





10. Property, plant and equipment 


Furniture and 

Office 

Office 

fittings equipment improvements 

TOTAL 

Cost 163,828 92,294 665,888 922,010 

Additions 779 14,755 0 15,534 

Disposals 0 0 0 0 

Accumulated depreciation (163,695) (94,835) (665,888) (924,418) 

Net book value 912 12,214 0 13,126 

Depreciation charge 538 15,382 0 15,920 

Dianne Lasenby is a board member of Sport Auckland and is also the Chief Executive of Auckland Netball. Auckland 

Netball receives money from KiwiSport which is distributed by Sport Auckland. 

Boaz Moala is the Centre Manager for Oranga Community Centre on behalf of Auckland Council. Sport Auckland 

receives funding from Auckland Council. All transactions with related parties were on normal commercial terms and 

none received any preferential treatment. 

Kelly Williams is a Senior Associate with Buddle Findlay. All possible conflicts of interest are declared if legal advice 

is sought. 


Revenue (excluding GST) 


TOTAL 150,620 176,420 

Expense (excluding GST) 

11. Intangible assets 

Intangible assets include Green Prescription database upgrade and CRM for Community Sport and Microsoft 365 

project, and Zoom phone installation. 

12. Related party transactions 

2022 

Furniture and 

Office 

Office 

fittings equipment improvements 

TOTAL 

Cost 163,828 95,416 665,888 925,133 

Additions 0 3,341 0 3,341 

Disposals 0 (3,122) 0 (3,122) 

Accumulated depreciation (163,158) (81,828) (665,888) (908,500) 

Net book value 670 12,837 0 13,507 

Depreciation charge 365 23,268 0 23,633 


Cost 106,393 98,109 

Amortisation 75,428 42,298 

Net book value 30,965 55,811 

Amortisation 33,130 31,875 

Gaye Bryham is a board member of Sport Auckland and is also Deputy Head of School Sport and Recreation at 

Auckland University of Technology. All possible conflicts of interest are declared in regards to AUT projects. 


Auckland Netball 6,085 2,499 

TOTAL 18,683 10,932 

Payables (excluding GST) 

Auckland Council 671 1,930 

Auckland Netball 0 844 

TOTAL 671 2,774 

KEY MANAGEMENT PERSONNEL 

The key management personnel, as defined by PBE IPSAS 20 Related Party Disclosures, are the members of 

the governing body. The Board of Trustees, Chief Executive Officer and Senior Management Team constitutes 

the governing body of Sport Auckland. The aggregate remuneration of key management personnel and 

the number of individuals, determined on a full-time equivalent basis, receiving remuneration is as follows: 


Total remuneration 690,195 489,572 

Number of persons 6.6 4.6 

AKTIVE AUCKLAND SPORT AND RECREATION’S FUNCTION 

Aktive Auckland Sport and Recreation was established in May 2013 to undertake a regional leadership role in 

promoting active and on-going participation in sport and recreation. As part of its role, Aktive is now the funding 

conduit for all Sport New Zealand funding. Hence funding previously received directly from Sport New Zealand, 

including KiwiSport, is now received from Aktive. This funding is to enable Sport Auckland to deliver various sport 

and recreation promotion and participation activities in the region. 



55





13. Leases 

As at the reporting date, operating lease commitments are as follows: 

14. Sponsorship in kind 


Not later than one year 316,136 287,909 

Later than one year and not later than five years 615,443 104,932 

Later than five years 0 0 

TOTAL 931,579 392,841 

Non-cash sponsorship received from West City Auto Group (motor vehicle) during the year totalled $6,000 (2022: 

$6,000) and $19,167 received from Sport New Zealand (people and culture (HR) pilot) (2022: $26,833); this has 

been included in the Statement of Comprehensive Revenue and Expenses at the equivalent market rate for goods 

of this nature. 

15. Income in advance 


The KiwiSport Regional Partnership Fund was distributed by Regional Sports Trusts with Sport Auckland contracting 

Primary Schools, Secondary Schools and Sports Organisations to deliver programmes within schools to children 

from year 1 to 13. 

Tū Manawa Active Aotearoa and KiwiSport funding is received by Sport Auckland in an ‘agent’ capacity as Sport 

Auckland cannot control the use of, or otherwise directly benefit from the funding in the pursuit of its objectives. 

Sport Auckland received a nominal amount towards the administration cost of the Tū Manawa Active Aotearoa Fund. 

The funds are accounted in the statement of financial position and will remain a liability (received in advance) until 

funds are distributed. 

17. Sponsorship 

Cash sponsorship received from One New Zealand (formerly known as Vodafone New Zealand) (volunteer reward 

and recognition programme) during the year totalled $35,000, of which $10,000 was recognised as revenue. The 

balance was deferred as Sponsorship obligation has not been met. (2022: $0) 

18. Capital commitments 

There were no capital commitments at the reporting date (2022: $0). 

19. Contingent assets and liabilites 

There are no contingent assets for liabilities at the reporting date (2022: $0). 

Grants received in advance 991,245 465,766 

TOTAL 991,245 465,766 

20. Events after the reporting date 

There are no significant events post balance date (2022: $0). 

16. Funds held on trust 


21. Going concern 

The financial report has been prepared on a going concern basis, which contemplates continuity of normal business 

activities and the realisation of assets and the settlement of liabilities in the ordinary course of business. 

Tū Manawa Active Aotearoa 397,847 586,788 

Direct Fund 72,661 56,515 

KiwiSport 0 8,404 

TOTAL 470,508 651,707 

Sport New Zealand introduced the Tū Manawa Active Aotearoa fund during 2020. This funding is available for 

community-based programmes or projects delivering play, active recreation and sport experiences, which help 

our children and young people get active. Tū Manawa Active Aotearoa is distributed by Regional Sports Trusts with 

Sport Auckland contracting a variety of organisations to deliver the purpose of the fund. 



57

Independent Auditor’s Report 

To the Trustees of Sport Auckland 

Opinion 

We have audited the general purpose financial report (hereinafter referred to as “financial report”) of Sport 

Auckland (“the Trust”) which comprises the financial statements on pages 45 to 57 and the statement of service 

performance on pages 43 and 44. The complete set of financial statements comprises the statement of 

financial position as at 30 June 2023, the statement of comprehensive revenue and expense, statement of 

changes in net assets/equity, and statement of cash flows for the year then ended, and notes to financial 

statements, including a summary of significant accounting policies. 

In our opinion the accompanying financial report presents fairly, in all material respects: 

• The financial position of the Trust as at 30 June 2023, and its financial performance and its cash flows for 

the year then ended; and 

• The service performance for the year ended 30 June 2023 in accordance with the entity’s service 

performance criteria 

in accordance with Public Benefit Entity Standards Reduced Disclosure Regime issued by the New Zealand 

Accounting Standards Board. 

Basis for opinion 

We conducted our audit of the financial statements in accordance with International Standards on Auditing (New 

Zealand) (ISAs (NZ)) and the audit of the statement of service performance in accordance with the ISAs (NZ) and 

New Zealand Auditing Standard (NZ AS) 1 The Audit of Service Performance Information. Our responsibilities 

under those standards are further described in the Auditor’s responsibilities for the audit of the financial report 

section of our report. 

We are independent of the Trust in accordance with Professional and Ethical Standard 1 International Code of 

Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) issued by 

the New Zealand Auditing and Assurance Standards Board, and we have fulfilled our other ethical 

responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is 

sufficient and appropriate to provide a basis for our opinion. 

Other than in our capacity as auditor we have no relationship with, or interest in, the Trust. 

Other matter 

The corresponding service performance information for the year ended 30 June 2022 is unaudited. 

In connection with our audit of the financial report, our responsibility is to read the other information identified 

above and, in doing so, consider whether the other information is materially inconsistent with the financial 

report, or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the 

work we have performed on the other information that we obtained prior to the date of this auditor’s report, we 

conclude that there is a material misstatement of this other information, we are required to report that fact. We 

have nothing to report in this regard. 

Responsibilities of the trustees for the financial report 

The board is responsible, on behalf of the Trust, for: 

(a) The preparation and fair presentation of the financial statements and statement of service performance in 

accordance with Public Benefit Entity Standards Reduced Disclosure Regime issued by the New 

Zealand Accounting Standards Board; 

(b) Service performance criteria that are suitable in order to prepare service performance information in 

accordance with Public Benefit Entity Standards Reduced Disclosure Regime; and 

(c) Such internal control as the board determines is necessary to enable the preparation of the financial 

statements and statement of service performance that are free from material misstatement, whether 

due to fraud or error. 

In preparing the financial report, the board is responsible for assessing the Trust’s ability to continue as a going 

concern, disclosing, as applicable, matters related to going concern and using the going concern basis of 

accounting unless those charged with governance either intend to liquidate the Trust or to cease operations, or 

have no realistic alternative but to do so. 

Auditor’s responsibilities for the audit of the financial report 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole, and the 

statement of service performance, are free from material misstatement, whether due to fraud or error, and to 

issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not 

a guarantee that an audit conducted in accordance with ISAs (NZ) and NZ AS 1 will always detect a material 

misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, 

individually or in aggregate or collectively, they could reasonably be expected to influence the decisions of users 

taken on the basis of this financial report. 

A further description of the auditor’s responsibilities for the audit of the financial report is located at the XRB’s 

website at: 

https://www.xrb.govt.nz/assurance-standards/auditors-responsibilities/audit-report-14/ 

Who we report to 

This report is made solely to the trustees, as a body. Our audit work has been undertaken so that we might state 

to the trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To 

the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sport Auckland 

and the trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Other information 

The trustees are responsible for the other information. The other information comprises the Annual Report 2023 

on pages 1 to 42 (but does not include the financial statements and our auditor’s report thereon), which we 

obtained prior to the date of this auditor’s report. Our opinion on the financial statements does not cover the 

other information and we do not express any form of audit opinion or assurance conclusion thereon. 

RSM Hayes Audit 15 November 2023 

Auckland 



59

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2023 Annual Report

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