Page 33 - GDG Annual Report 2021

Global Development Group 33 Annual Report 2021

Independent Auditor’s Report

Report of the Independent Auditor on the Summary Financial Statements

Opinion

The accompanying ACFID Code of Conduct Summary Financial Report, which comprises
the summary statement of financial position (‘Balance Sheet’) as at 30 June 2021, the
summary statement of comprehensive income (‘Income Statement’) and summary statement
of changes in equity (‘Statement of Changes in Equity’) for the year then ended, is derived
from the audited financial report of Global Development Group for the year ended 30 June
2021.

In our opinion, the summary financial report derived from the audited financial report of Global
Development Group for the year ended 30 June 2021 are consistent, in all material respects,
with the audited financial report, in accordance with Australian Accounting Standards.

Summary financial statements
The summary financial statements do not contain all the disclosures required by the
Australian 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’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 12 August 2021.

Management’s Responsibility

Management is responsible for the preparation of the summary financial statements in
accordance with the ACFID Code of Conduct.

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 Auditing Standard ASA 810
Engagements to Report on Summary Financial Statements.

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

Date: 2 September 2021

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