Page 27 - GDG Annual Report 2020 NZ_v3

Independent Auditor’s Report

Report of the Independent Auditor on the Summary Financial Statements

Opinion

The accompanying Summary Financial Report, which comprises the summary statement of
financial position (‘Balance Sheet’) as at 30 June 2020, and the summary statement of
comprehensive income (‘Income Statement’), is derived from the audited financial report of
Global Development Group Ltd for the year ended 30 June 2020.

In our opinion, the summary financial report derived from the audited financial report of Global
Development Group Ltd for the year ended 30 June 2020 are consistent, in all material
respects, with the audited financial report, in accordance with International Standards on
Auditing (New Zealand) (“ISAs (NZ)”).

Summary financial statements

The summary financial statements do not contain all the disclosures required by the New
Zealand Accounting Standards. Reading the summary financial statements and the auditor’s
report thereon, therefore, is not a substitute for reading the audited financial report and the
auditor’s report thereon. Global Development Group Ltd’s full audited financial report is
available on request.

The Audited Financial Report and Our Report Thereon

We expressed an unmodified audit opinion on the full financial report in our auditor’s report
dated 15 April 2021.

Management’s Responsibility

Management is responsible for the preparation of the summary financial statements in
accordance with the Public Benefit Entity Simple Format Reporting (“PBE SFR-A”) issued by
the New Zealand Accounting Standards Board.

Auditor’s Responsibility

Our responsibility is to express an opinion on the summary financial statements based on
our procedures, which were conducted in accordance with International Standards on
Auditing (New Zealand) (“ISAs (NZ)”).

...............................
Jason Croston
SRJ Walker Wayland
Director
Registered Company Auditor No. 295542

Date: 19 April 2021

Address: Unit 3, 27 South Pine Road, BRENDALE QLD 4500

Global Development Group NZ Annual Report 2020 27