IMPACT REPORT 2019/20
2019/20 HIGHLIGHTS Membership increased to 4105 151 facilities were awarded Poolsafe accreditation 12 projects were funded through the Outdoor Activity Fund
29 Green Flags were awarded to NZ parks & open spaces We ran 13 online webinars Over 1,700 registered to watch our online webinars Finalist at the NZ Workplace Health and Safety Awards Finalist at the 2019 Diversity Awards
Tēnā koutou katoa 2019/20 has been quite an extraordinary year, all around the world. It has been one of those years when at times you feel lucky that our country is an isolated island nation. It has also been a year when we have actually grown closer through common purpose, both nationally and internationally. We are now feeling more connected to international organisations and colleagues than ever before. From a governance perspective the board of Recreation Aotearoa has been steady with no turnover. The priority focus for the year was all about our new five year strategic plan, and how we lift this to the next level. The board has been on a positive governance journey and set a clear expectation of how we would advance our commitment to Te Tiriti o Waitangi/Treaty of Waitangi – a commitment to reflect the principles of the Treaty within our governance and operation across the areas of Participation, Protection and Partnership . The formation of a Māori Advisory Group was initiated to help guide, inform and shape our strategic plan and direction, and the first hui occurred in October 2019. Shortly after the group called itself Te Kāhui Kura Māori. The board has worked closely with Te Kāhui Kura Māori on developing a dual strategic plan, which is an exciting new approach in how we can work in partnership with Māori . The new strategic plan is set to launch by November 2020. Recreation Aotearoa continued to build on the success of its conferences with the Recreation Conference in Hamilton in November 2019. This event helped embed and showcase our commitment to Te Tiriti o Waitangi/Treaty of Waitangi and our growing partnership with Māori, as well as our climate emergency response. By early 2020, the global pandemic of COVID-19 was having a significant impact, and our society and economy were adversely affected. COVID-19 changed a lot of things.
Our Green Pavlova conference was postponed in May, Waves went online, Recreation Conference 2020 will be virtual. The organisation’s finances were affected due to a loss of revenue, and costs were reduced accordingly. Despite all the challenges, new ways of reaching and informing our membership emerged, webinars took off, and we strengthened our international connections through World Urban Parks, sharing and learning around the world. During COVID-19 lockdown periods, the value of parks and recreation for health and wellbeing rose dramatically. I wish to thank all the Board members of Recreation Aotearoa for their unwavering commitment and dedication to our recreation industry. Each has given generously of their time, which is greatly appreciated. It is also appropriate to thank the many members outside of the board who contribute their time to our regional committees, Regional Advisory Group, technical advisory groups and panels. We have a growing number of key industry partners and supporters, who help us deliver the services that are important to our members, and our thanks go to you all for your ongoing support. I would also like to sincerely thank Chief Executive Andrew Leslie, and the passionate team at Recreation Aotearoa, who regularly go above and beyond for the betterment of our sector. Andrew suffered a debilitating and serious mountain biking accident in March 2020, and a long but progressive recovery is an absolute testament to his character. Lastly, I wish to thank our members, for all your support, professionalism and commitment to our amazing recreation industry. It has been a year we will never forget!
Ngā mihi mahana Mark Bowater, Chair
Tēnā koutou e ngā hau e wha
On March 19 2020, just a week prior to lockdown, my life changed forever. It happened so quickly. One moment I was flying gleefully down one of my favourite tracks on a mountain bike, the next I was lying across it, paralysed. 2020 has been an unusual year for all of us. I will look back on it and remember my personal journey, the resilience and resourcefulness of my team during the pandemic, and how our members came together to support each other and share knowledge. I’ll tell the story of my accident and recovery at Recreation Conference and want to take this moment to thank all of you out there that sent best wishes and positive energy my way. That lifted me every day. And still does. I’ve come a long way, but still have a long way to go. Despite COVID-19 having a negative impact on our financial performance for the year, the organisation largely met our goals in the non-financial areas.
My picks for the highlights reel were Recreation Conference, where our Te Tiriti approach delivered a diverse and thoughtprovoking programme, and Atua Matua. I feel privileged to have been a participant in the first cohort of Atua Matua and am hugely grateful to Dr Ihirangi Heke for choosing to share his knowledge with us. Our organisation depends on the relationships with our partners, and on the enthusiasm and dedication of all those who are involved in recreation. I extend a heartfelt thank you to Sport NZ, Community Leisure Management (CLM), Belgravia Leisure, Primary ITO, Warren & Mahoney, Powell Fenwick, Architecture HDT, Skills Active, Health Promotion Agency (HPA), and Water Safety NZ. And finally, I’d like to express our gratitude to all our members that dedicated their time, effort, and expertise to our various committees and advisory groups. We could not do it without you and on behalf of the Recreation Aotearoa Board and staff, thank you for your support in delivering our mahi during 2019-2020.
Ngā mihi nui Andrew Leslie, CEO
MEMBERSHIP REPORT 2019 Organisation Individual Virtual TOTAL
2015/16 1519 171 397
2017/18 1532 178 792
2018/19 113 1803 1244
2019/20 123 1681 2301
2087
2502
3160
4105
Number 1597 1425 686 397
% 39% 35% 17% 9%
4105
100%
BY SECTOR Parks Community Aquatics Outdoors TOTAL
REGIONAL MEMBERS Auckland/Northland Central Midlands Wellington Canterbury/N. South Island Otago/Southland TOTAL
2017/2018
2018/2019
Number 824 383 225 428 467 175
% 33% 15% 9% 17% 19% 7%
Number 1172 497 284 466 509 232
% 37% 16% 9% 15% 16% 7%
2502
100%
3160
100%
9/20
2019/2020 Number 1523 642 369 590 667 314
% 37% 16% 9% 14% 16% 8%
4105
100%
OUR PEOPLE BOARD Mark Bowater (Chair) Michele Frey (Deputy Chair) Alison Law Brent Eastwood Tania Te Whenua Fiona McDonald Sarah Murray Hannah Chapman-Carr (Aspiring Director) AUDIT, FINANCE & RISK COMMITTEE MEMBERS Sarah Murray (Current Chair) Leigh Peters (Chair July 2019 – January 2020) Alison Law Tania Te Whenua Richard Booker (from February 2020) STAFF Andrew Leslie (Chief Executive) Tracey Prince-Puketapu (Aquatics Programme Manager - Team Leader) Karl Nesbitt (Parks and Open Spaces Programme Manager) Esther Bukholt (Community Recreation and Sport Project Manager) Sarah Ford (Marketing & Communications Manager) Sam Newton (Advocacy Manager) Daniel Evans (Events & Membership Manager - Team Leader) Maryanne Cheater (Events Co-ordinator) Rhiann Collins (Quality Programmes Co-ordinator) Linda Walsh (Finance & Administration Co-ordinator) Kusum Nathu (Administration Assistant) Sophia Dempsey (NZCCC Communications Co-ordinator until November 2019) Leah Maclean (Communications Co-ordinator from September 2019) REGIONAL CHAIRS Auckland/Northland - Sharon Rimmer (until October 2019), Tom Mann (from November 2019) Central - Amanda Davies Midlands - Jennifer Leaf (until January 2020) Brendan Rope & Elise Yule (from February 2020) Wellington – Mark Hammond Canterbury/Northern Sth Island – Jenn Benden Otago/Southland - Graeme Davies (until July 2019), Erik van der Spek (from August 2019)
ACCREDITATION COMMITTEE Geoff Canham (Chair), Robyn Cockburn, Rob Greenaway, Sharon Rimmer, Bevan Grant and Jenn Benden. Thanks also to our team of roving assessors. AWARDS PANEL John Latimer (Chair), Deb Hurdle, Richard Lindsay, Mark Miller and Alison Law. ACCOUNTANT Connected Accountants (until December 2019) Leigh Peters (from January 2020) AUDITOR Baker Tilly Staples Rodway REGIONAL ADVISORY GROUP Arvid Ditchburn (Current Chair), Andrew Corkill (Chair until August 2019), Jennifer Leaf, Gordon Bailey, Mark Hammond, Megan Carpenter and Sally Sheedy Board Representative: Alison Law YARDSTICK PARKS & FACILITIES ADVISORY GROUP Alison Rawley, Brian Milne, Gordon Bailey, Jennifer Leaf, Mark Miller, Vikki Muxlow, Garry Page, Aaron Phillips, Mark Smith, Ian Soper and Bill Steans OUTDOOR RECREATION SUB-COMMITTEE Fiona McDonald (Chair), Mark Johnson, Chris Mildon, Jo Parsons NZ CEMETERIES & CREMATORIA COMMITTEE Shelley Angus (Chair), Hayden Parr, Cindi Crooks, Jessica Thomson (left March 2020), Isak Bester and Danny Langstraat (joined January 2020) FELLOWS Gordon Bailey, Dr Kay Booth, Robyn Cockburn, Graeme Hall, Richard Hollier, Alan Jolliffe, John Mills, Garry Page, Bruce Stokell, Neil Tonkin, Bill Steans, Dr Digby White, Rob Greenaway, Bevan Grant, John Allen, Jamie Delich, John Latimer, Robin Pagan, Chris Rutherford, Peter Watson, Mark Bowater, Joe Griffin, Jane Aickin, Fay Freeman LIFE MEMBERS Ralph Boggust, Lex Bartlett, Graham Bradbourne, John Cousins, Neil Drain, John McGuiness, John Masters, Gordon Soper, Colin Way
OUR STORIES
LIFEGUARDS ARE NOT BABYSITTERS In 2018 we focused on the issue of parental supervision by delivering a campaign designed to educate parents and caregivers at the pool.
In 2019, we built on the success of the poster campaign with a series of videos featuring Silver Fern and Water Safety NZ ambassador Ameliaranne Ekenasio.
The poster campaign is based on the phrase "Watch Me", and highlights the distraction from parents' mobile phones.
As a water safety ambassador for toddlers and babies, Ameliaranne knows how important it is for parents and guardians to be in the water with their children.
The posters are designed to remind parents and guardians that accidents can happen in seconds. Even if there are plenty of lifeguards at a pool, putting down your cellphone and making sure there are no distractions can mean the difference between life and death. As a caregiver you should support the lifeguard by giving the kids your full attention.
"Even if there are plenty of lifeguards at a pool, putting down your cellphone and making sure there are no distractions can mean the difference between life and death. As a caregiver you should support the lifeguard by giving the kids your full attention" she said. The videos are designed to remind parents and guardians that accidents can happen in seconds. We also want to encourage people to hop in the water and have fun with their kids!
COVID-19 RESPONSE - He waka eke noa As the COVID-19 pandemic broke and New Zealand went into lockdown, we positioned ourselves as the organisation for the recreation industry to come to for the latest news and updates.
benefit from the insights shared across all meetings. The Coffee and Chats were incredibly successful and will continue on a monthly basis, hosted by each of our Programme Managers.
Starting with an update page, we quickly realised that there was a huge amount of information out there that we would need to share with our members and the industry. We built a mini website to collate this information in one location and developed a brand for all COVID-19 related communications.
The entire recreation industry has reacted to the COVID-19 pandemic and developed innovative solutions to keep the nation active during lockdown. We created a page on our website to share these fantastic stories and inspire the rest of the industry. Around Aotearoa shared stories of creativity and inspired others to develop their own programmes.
This made relevant information easy to recognise for our audience and forged a We received some fantastic feedback on connection with the government COVID-19 our COVID-19 response: communications. Take a look at our COVID-19 Response website
"Just a quick email to say well done on your response re covid-19, its been quick, creative, well rounded and most importantly engaging"
The ever-evolving circumstances surrounding COVID-19 are uncertain and challenging. As the leadership organisation for recreation in Aotearoa we wanted to keep an open stream of conversation with the sector.
"Please let the team know that from the outside the mahi you are doing (in such a human centered and streamlined way) is awesome! I’m following posts, updates, enewsletters and webinars and it is just such great content and so useful to people"
We set up a series of virtual meetings across our sectors (Aquatics, Parks, Cemeteries, Community, and Outdoors) for our members to openly discuss, with us and their peers, the impact COVID-19 was having on their day-to-day business .
"Just wanted to say a big thank you for organising a great webinar yesterday"
These virtual coffee and chat meetings provided an opportunity for us to check in with each other and share our stories, strategies and solutions during this time. We shared these conversations via FAQs on our mini site, so every sector could
"I really appreciate your leadership for our sector" "The webinar has helped educate our association to continue to provide a quality service whilst keeping our community safe“ “Thanks for keeping us abreast of the updates by hosting these webinars. They have been great to keep the conversations going and make informed decisions in the sector. Much appreciated!”
7 Insights case studies published 12 webinars broadcast
Publications seen by 6,579 people
13 sets of guidelines published Webinars and videos seen by over 18,000 people around the world
In this unique Wānanga, participants experience the incredible potential of Atua Matua as a framework to enhance the recreation and outdoor education opportunities for their communities. Joining us for this life-changing journey into Te Ao Māori and te reo means discovering how the health of our people and places can begin with connections to the environment - the world will never look the same to you again. What does Atua Matua mean? • Atua Matua - a health system focussed on traditional Māori environmental knowledge • Atua - representations of environmental knowledge gained from centuries of observation • Matua - human actions and behaviours flowing from environmental knowledge • Whakapapatanga - connections between knowledge and actions • Hononga - Activating the mind, body, and spirit through physical activity to connect knowledge and actions The outcome of the above is oranga, for nature and people. Who runs the programme? Dr. Ihirangi Heke is a health & physical education consultant and recently completed a research project with Johns Hopkins University to conduct a study using traditional indigenous health approaches alongside Systems Dynamics. From his work he wrote the Atua Matua Māori Environmental Framework which has been used by a range of international, national and local organisations. Dr Heke has since developed a number of 'Virtual Tours' that use Google Earth as the platform for delivering indigenous knowledge at a regional level with incidental gains in health, physical activity and exercise.
"Atua Matua provided me with a supportive environment to further gain MÄ ori knowledge and participate in protocols such as whaikĹ?rero, giving me confidence to do so in the work place. I feel very privileged to have had some of this knowledge passed onto me, it's mind blowing that traditional thinking is so relevant in solving some of today's modern issues. Gaining more of an insight into how MÄ ori view the environment around them has allowed me to interact in a more positive and productive manner with our iwi partners." Simon Alefosio-Tuck, Rotorua Lakes Council, Atua Matua 2019 participant
Watch the experience of the 2019 Atua Matua participants:
MEET TE KĀHUI KURA MĀORI We are committed to the principles of Te Tiriti o Waitangi and aspire to enhance Māori wellbeing through recreation, and to support Māori in the recreation workforce. We put a call out for people to assist us to realise our commitment to Te Tiriti o Waitangi, including through the development and implementation of our new strategic plan. The passionate individuals that responded have formed Te Kāhui Kura Māori (National Māori Navigational Group). They are a group with understanding and experience in promoting Māori engagement in recreation, hauora Māori (health and wellbeing including the physical, spiritual, mental and social dimension), engagement with the natural environment, and education. You can meet them and find out more about each individual here We have worked together to develop our 2020-2025 Strategic Plan, which you can discover in more detail here.
TUAKANA-TEINA We’re all busy, yet some of our members are known for prioritising the learning and growth of themselves and others through mentoring. Tuakana-Teina is a mentoring resource and programme designed this year for Recreation Aotearoa members. A RESOURCE An easy-to-read mentoring resource designed for Recreation Aotearoa members that includes:
A PROGRAMME A formal networking programme delivered in hubs such as Recreation Aotearoa Regions or across interest groups.
• Tools you can use for great mentoring • Video links, fact sheets and hot tips • Templates to use in a mentoring relationship
• One-to-one mentoring • Group mentoring • Peer mentoring
“We used the templates to ensure we were all on the same page.” “Our mentor has been a great match, very knowledgeable and works well with our committee.” In this our first year, Tuakana-Teina programmes were set up for the Generate Steering Group (group mentoring) and 14 one-to-one mentoring matches were made for Generate members. 100% were stoked or very pleased with their experience. Below is an interview with Kiri Pope, as a mentor, and Hannah Chapman Carr (Generate) who were involved in the pilot programme. How have you benefited from the programme & what skills will you carry forward? Kiri: I am really enjoying working with the Generate Committee, I'm benefiting from their enthusiasm and fresh perspectives. I'm also working on evolving my skills around how to guide and influence without being too directive. This is something that I think is really valuable to work on. Hannah: As a Steering Committee we have improved our governance processes, improved our strategic focus and planning. All of which will benefit our operations and delivery of events and services to our Generate members. Would you recommend the programme to others? Why? Kiri: Absolutely! As a mentor I feel like I have gained as much from the Generate team as they have gained from me. It's a nice way to develop a relationship with a different group of people in the sector that I might otherwise have less interaction with. Hannah: Yes definitely. Tuakana-Teina has some great resources to get the relationship going and support you throughout the duration. The recreation industry has some amazing people who are willing to share their experiences and learnings with enthusiastic mentees. If you want a Tuakana-Teina mentoring programme in your region contact esther@ nzrecreation.org.nz to find out more. Our thanks to Generate who collaborated with us to co-design and test this programme.
NZ’S TOP LIFEGUARDS AWARDED The 2019 Aquatics Awards were held at the 2019 Waves Conference in Queenstown, and lifeguards from across Aotearoa were awarded for the incredible work they do in their communities. The annual Aquatics Industry Awards are organised by Recreation Aotearoa to encourage development and recognition within the industry. The Lifeguard of the Year award is given to the lifeguard who has made the most significant contribution to their facility and to the aquatics industry, and this year’s winner was Michelle Tetzlaff. Her colleagues at Wanaka Pool say that she is very dedicated and has a fantastic rapport with customers. Frequent visitors to the pool have described her as ‘a breath of fresh air’ and say that the pool wouldn’t be the same without her. Clair Muirhead, Swim School Team Leader says "Michelle has this way of making you smile even when you are having a bad day and she always goes above and beyond."
The Aquatic Innovation Award went to Drowning Prevention Auckland for their e-learning platform, which is a New Zealand first. The platform allows different audiences to learn 15 water competencies needed to be water safe. This knowledge will assist in the prevention of drowning and the platform will equip all New Zealanders to be safe in, on and around water. “I am incredibly proud of the work that is taking place across New Zealand in the Aquatics Sector, we are really setting the standard for high-quality aquatic recreation,” said Aquatics Programme Manager, Tracey Prince-Puketapu. Merit awards were given to Alex Te Kowhai, Emily Robinson and Martin D’ Orso in the Lifeguard of the Year competition. The Team of the Year was decided at the NZ Lifeguard Championships. After a very close competition Kāpiti Koastguards and CLM Raptors were declared the winners.
OUTDOOR ACTIVITY FUND Through the Outdoor Activity Fund, we are funding projects that promote diversity and inclusion in outdoor recreation. Whilst some projects were disrupted by COVID-19, there have still been some fantastic outcomes from projects that went ahead. Outward Bound - Southern Cross Course Allocated Amount: $10,000 In early February 14 young people, aged between 18 – 25 travelled to the Outward Bound School in Anakiwa to attend the 21-day Southern Cross course. The group included young people from organisations such as the Baha’i community, Refugees as Survivors, Youthline, Ngāti Whātua, NZ Chinese Youth Trust, and the Muslim Association. The participants were put through their paces with a series of physically, mentally, and emotionally challenging activities. Activities included kayaking, hiking, sailing, high ropes, rock climbing, and a half marathon. Prior to the trip the participants were asked to document their goals and outcomes for the course and the Outward Bound team discovered some common objectives among the group. The students wanted to learn how to work collaboratively, explore cultural diversity and identity, make new connections, and identify goals for the future. "Words cannot express the gratitude I have for you for making it possible for me to attend OB. This course has definitely changed my life for the better and opened my eyes to a whole new world of possibility.” - Saleha (Age 18) Outward Bound were proud to report that their 2020 Southern Cross intake responded well to the tasks set out for them, achieving a sense of community, resilience, and identity. In their feedback the participants demonstrated their gratitude for the experience and the instructors witnessed an incredible growth in each student. Throughout the course the group displayed acts of compassion, resilience, leadership, honesty, determination, and discipline.
Youthtown Christchurch – Ocean to Mountains Challenge Allocated Amount: $14, 149 Youthtown’s Ocean to Mountains Challenge is a week-long outdoors experience designed for Pasifika youth, aged 10 – 18. The aim of the programme is to increase opportunities for young people to experience nature in an authentic and meaningful setting. Youthtown ran two Ocean to Mountains camps in March. Through connections with the Ministry of Social Development and the Ministry of Education, Youthtown were able to promote their project through the schools and select a strong cohort of youth to attend the camps (12 girls and 11 boys). The camps were designed to be hands-on with plenty of team building, learning, and leadership opportunities. Youthtown partnered with members from the Department of Conservation, Rod Donald Trust, and Joseph Langer Trust to ensure a strong connection/link to the environment and environmental learnings. Youthtown reported that the camps were big learning opportunities for the participants and the organisers. Some key outcomes and learnings were: • Bonding sessions were important for the participants to connect and feel safe • In Pacific culture it is typical for the older kids to look out for the younger ones, Youthtown saw this in action and noticed its positive impact on the wider group • Giving participants choices was key in fostering a positive environment • In their feedback forms almost all the of the participants commented on a new sense of confidence and were excited about meeting new friends of different ages • The participants developed a new appreciation for their backyards • Most participants wanted a second camp
"Far out, don't know where to start. Being on this camp has helped me develop my social and speaking skills to speak and make friends more confidently… this was the best camp experience ever." Noxx (age 14)
Te Waiariki Purea Trust (TWPT) – Te Arawa Journey Allocated Amount: $8,970 Te Arawa Journey is a longstanding outdoor pursuits and life skills programme open to rangatahi aged 10-15 years. The programme seeks to develop rangatahi into leaders and encourage understanding of oneself and one's whakapapa through outdoor activities and challenges. Over four weekends TWPT and their group of eight rangitahi embarked on a trip toward self-discovery and self-learning. Weekend one saw the group plan for a trip to Maketu where they went sea-kayaking and attended a noho marae. The goal for this trip was to 'set the scene' and make connections with their fellow rangatahi (whakawhanaungatanga). The second weekend was spent camping on Mokoia Island (which they paddled out to in waka ama) where the rangatahi had a chance to connect to their whakapapa and to Te Arawa. Weekend three of the journey involved more gruelling sea-kayaking on Lake Rotomahana and Lake Tarawera, this experience taught the group about positive reinforcement and positive mindsets. The final weekend was a three-day mission around Mount Ruapehu where the biggest learning came in the forms of teamwork and moral support. TWPT found that their selected cohort responded well to the challenges of this wānanga and that their achievements resulted in self-confidence and positive mindsets. Based on feedback from the rangatahi here are some of the key outcomes: • • • •
Resilience and improved/increased leadership capabilities Everyday life skills learnt and ready to be utilised outside of the Te Arawa Journey A desire to support future rangatahi in the Te Arawa Journey programmes Leadership is about the 'We' and not the 'I'
In 2019 some of Aotearoa's top recreational providers and advocates were recognised at an awards dinner, held during the 2019 Recreation Conference in Hamilton. Recreation is ingrained in New Zealand's social and cultural fabric, making us a world leader in this area. At Recreation Aotearoa we believe that recreation is integral in generating healthy and well-connected communities, and we are incredibly lucky to have people, places and organisations that can enable these outcomes. The Recreation Awards are an opportunity for us to honour the drivers behind our industry.
OUTSTANDING AWARD WINNERS 2019 This year the Outstanding Project Award went to two nominees: Christchurch City Council (CCC) and AECOM's Ng훮 Puna Wai Sports Hub, and the Central Energy Trust (CET) Wildbase Recovery in Palmerston North. The Ng훮 Puna Wai Sports Hub is a 32-heactare outdoor sports hub developed in partnership with CCC, Sport Canterbury and four sporting codes (Athletics, Hockey, Rugby and Tennis) whose grounds were damaged in the major earthquakes of 2010 and 2011. Since its opening in October 2018 NPW has hosted several sporting events, including an FIH Pro League series, bringing international level hockey to Christchurch. The CET Wildbase Recovery is the first New Zealand facility, permitted by the Department of Conservation (DOC), in which the community can view and learn about rare and endangered wildlife as they recover from injury and illness. CET was a community generated idea brought to life by Massey University's Veterinary School, Rangit훮ne o Manawat큰, DoC, Rotary and Lions Service clubs, and Palmerston North City Council.
The Outstanding Project Award was the highest subscribed category with the judges awarding four merit awards. These awards went to Hamilton City Council for their Waterworld renewal project, Christchurch City Council for Taiora: QEll Recreation & Sports Centre in Christchurch, Queenstown Lakes District Council's Wanaka Pool, and to Boffa Miskell and Auckland Council for Te Auaunga/Oakley Creek. The winner of Outstanding Park was Shakespear Regional Park in Auckland. The park is Auckland Council's most visited and accessible open sanctuary, integrating conservation, recreation and farming. Two merits in this category were awarded to Palmerston North City Council's Ahimate Reserve and to Ruapehu District Council's Ohakune Carrot Adventure Park. Outstanding Event of 2019 was awarded to Hutt City Council for their event Ara Mai! Te Whiti Riser Night Walk. The event was an opportunity for residents to experience the Te Whiti Riser walk at night accentuated by lights and music. Ara Mai was delivered in partnership with manawhenua Te Rūnanga o Te Aitawa and supported by House of Travel Lower Hutt, while raising funds for White Ribbon NZ. Outstanding Community Recreation Programme was another hotly contested award which was ultimately presented to Auckland Teaching Garden Trust and Auckland Council for the Ka whakatipū I te whenua ka ora tatou - Cultivate the land and give life to the people programme. Merits were also given to This is Me®, Sport Waikato; AroOra, Community Leisure Management; and Playing Palmy, Heather Knowles and Friend and Palmerston North City Council. Community Leisure Management's Lido Aquatic Centre was the Outstanding Pool Award winner. With a diverse range of community programming and outreach, Lido Aquatic Centre shows strength in innovation and engagement. Hamilton City Council took away the Outstanding Award for Research Planning and Policy. After a review of its sport and recreation strategy the council adopted a Play Strategy in April 2019. The strategy expands the definition of sport and recreation; 'play' is defined as organised sport, information recreation and spontaneous play.
INDIVIDUAL AWARD WINNERS 2019
Emerging Recreation Leader was awarded to Hannah Chapman-Carr. Hannah started her parks career in 2015 and currently works for Auckland Council as a Parks Project Specialist, as well as sitting on the Recreation Aotearoa Board as an Aspiring Director. Hannah's nominator says, "Her drive, determination and unashamed ambition to the best she can be, has clearly defined Hannah as an emerging recreation leader." Mark Bowater was awarded the Ian Galloway Memorial Cup for his services to parks. Mark is an Accredited Recreation Professional with 35 years in the sector. As a leader in the parks industry for many years Mark has achieved a great deal to further parks for the benefit of our communities and the environment. His emphasis on collaboration and best practice has helped shape and change the nature and focus of the Auckland parks network.
Kirsty Knowles of Community Leisure Management (CLM) was recipient of the Paul Stuart Memorial Award. This award recognised the outstanding commitment and contribution to facilities made by an individual. Kirsty has 16 years of experience in the sector and takes a hands-on approach to all of the work she does. CLM CEO, Craig Carter says, "At CLM we are fortunate to have Kirsty as part of our senior leadership team, due to her expertise and knowledge in the Operations/HR space. In my opinion she has one of the sharpest minds in this space and it is great to see our whole industry now benefiting from this through her voluntary support of Recreation Aotearoa. People like Kirsty will ensure that our industry continues to raise the bar." The Mark Mitchell Memorial Trophy for commitment to the wider recreation industry was given to Steve Gibling. Steve has been in the recreation industry since 1998, demonstrating dedication and immense knowledge. He has held a number of senior positions within sector and has also taken on various voluntary responsibilities, including youth mentoring and coaching. Jane Aickin of Auckland City Council and Fay Freeman, ONZM have both been made Recreation Fellows, recognising their significant contributions to the recreation sector.
GENERATE NETWORK NZ This year has seen Generate take its engagement online. We wanted to ensure our members remained engaged and involved with useful resources that could keep eager up and coming professionals developing and learning from the comfort of their home. Throughout Level 4 Lockdown, Generate delivered a series of webinars – ‘Learning in lockdown’. These webinars were a way for members to engage with Generate, learn some new skills and be part of a community. With topics ranging from wellbeing, running online meetings and mentoring. This included an international panelist – Kristen Davies, Chair of Generate Australia who shared her mentoring experiences. With inspiring feedback from the Atua Matua course last year Generate provided an opportunity to sponsor two lucky members to attend the Online Introduction to Atua Matua course during Level 4 Lockdown. “What I gained from this introduction course was a new outlook into how I see my work and the work I do. It has made connections and associations with stories that I grew up hearing.” – Kuruho Wereta “What I found most interesting about the ‘Introduction to Atua Matua’ course was how through connection to the whenua via physically seeking to experience the outdoor environment we gain personal benefits subconsciously such as improved mental health and fitness.” – Lucia Caves
The Tuakana Teina mentoring resource and programme co-developed with Recreation Aotearoa has now been in progress for over a year and has been hugely successful and positive. We have received some great feedback such as: “I doubt I would have found a suitable mentor myself” “Fantastic initiative and has real potential to help many in the industry” We have also had most mentor/mentees or tuakana-teina’s embracing technology and meeting online or via the phone. Distance is no barrier to finding a great mentor! The Generate Steering Committee have also been part of the programme and benefited from a group mentor (Kiri Pope). We have found this hugely beneficial to have her governance knowledge and experience to answer our questions, challenge our thinking and guide and review our process. Thank you, Kiri for listening and supporting our steering committee. This past year has also seen Hayley Lee a Parks, Recreation and Tourism Graduate with Jacobs join our Steering Committee. We are pleased to have Hayley on board and contributing to achieving Generate’s goals. Unfortunately, we had to postpone our one-day event prior to Green Pavlova and Generate’s annual conference however, this allows us more time to plan and develop these events to be even better in 2021. We are also trying to develop some small regional events. Keep an eye out for a Generate event near you or a virtual session coming soon!
2020 NZ PARKS AWARDS Amidst a global pandemic, we were thrilled to announce the 2020 New Zealand Parks Award winners. Usually held at the Green Pavlova Conference, we opted to make the announcement in online awards ceremony. The New Zealand Parks Awards are one way in which Recreation Aotearoa recognises the work and innovations of our parks and open spaces. "Parks have been paramount in conserving our wellbeing, particularly over the lockdown period, and the Awards are one way in which we can honour them in that vital role," says Recreation Aotearoa Parks and Open Spaces Manager, Karl Nesbitt. "We were blown away by the calibre of the nominations and think our communities should be proud of the incredible spaces we have available."
2020 Active Park of the Year Active Park of the Year went to Hastings District Council, Flaxmere Park. Flaxmere Park showed the power of engaging with your community to plan and deliver an open space that caters to all. The park is used by fitness enthusiasts, event-goers and families alike with an outdoor stage for community events, exercise equipment, a nine-hole disc golf course, a playground and a 5km asphalt track. The judges were impressed with the range of physical and social opportunities at the park and the community input which went into the park's development. 2020 Playground of the Year Auckland Council's Keith Park was awarded Playground of the Year. Located in South Auckland, Keith Park underwent an impressive upgrade in 2019 to develop a more accessible and inclusive playground for children with disabilities. The playground has a wheelchair accessible carousel, a net see-saw, an accessible basket swing, and plenty of sensory play opportunities; just to name a few of the playground's features. Auckland Council's innovative approach to developing new ways of connecting to the accessible community captivated the judges. One judge commented "the amount of work carefully and thoughtfully managed by the passionate project manager has ensured engagement across all interested stakeholders and resulted in a playground designed entirely by and for those with accessibility needs and sensory disabilities." 2020 Healthy Park of the Year Auckland Council's Centennial Park in the North Shore took away the 2020 Healthy Park of the Year Award. Centennial Park sees high community engagement with a regular bush camp, pest control, beach cleanups school holiday activities and maintenance working bees. Overseeing and empowering community involvement in predator control has played a key role in the management of Centennial Park. This 74 hectare park ticked all the boxes as to what your ideal park should look like. 2020 Parks Week Marketing Award Gisborne District Council (GDC) took away the 2020 Parks Week Marketing Award this year after showing innovation and flair in their Parks Week programme. GDC partnered with Sport Gisborne Tairawhiti, Te Puawaitanga o Ruatoria Trust and Recreational Services to hold a pop-up play event at Te Puawaitanga Park in Ruatoria, which included activities and a free barbecue, and showcased new play equipment at the park. Whaia Titirangi - a holistic partnership between GDC and Ngati Oneone to care for Titirangi/Kaiti Hill - held a rongoa (Maori medicine) workshop with a focus on the benefits of eco-sourcing seed stock supported by the Women's Native Tree Project. Other events were held during the week, including a workshop on looking after irises at their Green Flag Award-winning Gisborne Botanical Gardens. Recreation Aotearoa were impressed by GDC's enthusiasm for Parks Week which shone through their marketing where their team went above and beyond to get the message across.
2019/20 GOVERNANCE STATEMENT Board composition Recreation Aotearoa is a charitable body governed by a national board of seven people. Four board positions are elected by the membership and three positions are appointed by the Board Appointments Panel. The Board composition, powers, proceedings and the process for election and appointment of Board Members is set out in sections 10-14 of the constitution. To inform each Board Appointment Panel (BAP) process, a skills matrix assessment is undertaken to help identify any specific skills, knowledge and experience that is considered to best complement the current Board composition. During the 2019/20 year there was no change in the composition of the Board, with no planned elections or appointments.
Cost of governance Board related expenses for 2019/2020 were $28,000. The importance of quality face to face meeting time for the Board and committees, and the diverse location of our Board membership means that travel is the main cost of governance. Recreation Aotearoa generally holds face to face Board meetings on an alternating basis with virtual meetings, and minimises requirements for overnight accommodation, to help reduce costs. Due to the impact of COVID-19, more governance meetings were held online. The Board’s focus for the year The priority focus for the year was the development of the new strategic plan for the period 2020-2025. This has included working across the membership and key events to solicit feedback and sector-based priorities. The board has been committed to advancing our commitment to Te Tiriti o Waitangi/Treaty of Waitangi – a commitment to reflect the principles of the Treaty within our governance and operations and how we can work in partnership with Māori. The formation of a Māori Advisory Group, which called itself Te Kāhui Kura Māori, was initiated to help guide, inform and shape our strategic plan and direction. The new strategic plan is expected to be complete in late 2020. During 2019/2020, the Board worked on a variety of areas to improve its overall organisational performance. These priorities included: • • • • • • • •
Reviewing and updating governance policies Reviewing and updating risk management and health and safety Reviewing key stakeholder relationships and agreements Governance development Reviewing all commercial activities and services for their effectiveness Undertaking sector reviews and environmental scans Climate emergency response Initiating the development of a new strategic plan for 2020
Strategy and risk The Board has an important role in setting the strategic direction and managing organisational risks. At each meeting the Board reviews the organisation’s risk profile and progress on actions to mitigate risk. During the year a number of risks were reviewed and re-assessed in terms of their management. Communication The Board meets on a regular basis with key stakeholders. These discussions help board members to maintain a solid understanding of stakeholders’ priorities and expectations. This year, the Board met with Sport NZ, the Regional Advisory Group, and had a number of meetings with Te Kāhui Kura Māori, to work on the development of the new Strategic Plan. Additionally, board members took part in Regional Advisory Group meetings throughout the year. Governance evaluation and performance Following the “Governance Mark” accreditation in late 2017, Recreation Aotearoa has continued to review and improve its governance processes, in particular the effectiveness of Board meetings based on a comprehensive Board Work Programme. In June 2020 the Board undertook a Governance Mark reassessment review, as a Sport NZ pilot. This review identified several areas of governance for the Board to focus on improving. This will assist with the renewal of the Governance Mark, due in late 2020.
2019/20 FINANCIAL REPORT
INDEPENDENT AUDITOR’S REPORT To the Members of New Zealand Recreation Association Inc. Report on the Audit of the Financial Statements Opinion We have audited the financial statements of New Zealand Recreation Association Incorporated (‘the Society’), which comprise the statement of financial position as at 30 June 2020, and the statement of comprehensive income, statement of changes in net assets and statement of cash flows for the year then ended, and notes to the financial statements, including significant accounting policies. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Society as at 30 June 2020, and its financial performance and its cash flows for the year then ended in accordance with Public Benefit Entity Standards Reduced Disclosure Regime (‘PBE Standards RDR’). Our report is made solely to the Members of the Society. Our audit work has been undertaken so that we might state to the Members of the Society 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 the Members of the Society as a body, for our audit work, for our report or for the opinions we have formed. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (New Zealand) (‘ISAs (NZ)’). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Society in accordance with Professional and Ethical Standard 1 (Revised) International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) issued by the New Zealand Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (‘IESBA Code’), and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. 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 interests in, New Zealand Recreation Association Incorporated. Impact of COVID-19 Without modifying our opinion, we draw attention to the disclosure in Note 21, which outlines the effects of COVID-19 on the Society in the period and the possible future effects of the COVID-19 pandemic. Responsibilities of the Board for the Financial Statements The Board is responsible on behalf of the Society for the preparation and fair presentation of the financial statements in accordance with PBE Standards RDR, and for such internal control as the Board determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Board is responsible on behalf of the Society for assessing the Society’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 the Board either intends to liquidate the Society or to cease operations, or has no realistic alternative but to do so. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole 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) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of the auditor’s responsibilities for the audit of the financial statements is located at the External Reporting Board’s website at: https://xrb.govt.nz/standards-for-assurance-practitioners/auditors-responsibilities/audit-report-8/
BAKER TILLY STAPLES RODWAY AUDIT LIMITED Wellington, New Zealand 17 November 2020
Entity Information
Recreation Aotearoa - For the year ended 30 June 2020 Legal Name of Entity New Zealand Recreation Association Incorporated Trading as ("Recreation Aotearoa") Charities Commission Registration number CC43214 Nature of business To champion high quality recreation for the benefit of New Zealand. Registered office 29 Brandon Street, Te Aro, Wellington 6011 Bankers Bank of New Zealand Chartered Accountants BDO Wellington Limited, Level 1, 50 Customhouse Quay, Wellington Auditors Baker Tilly Staples Rodway Audit Limited, Wellington Statement of Comprehensive Income Recreation Aotearoa For the year ended 30 June 2020 NOTES 2020 2019 Revenue Connect 4 469,020 737,313 Develop 5 141,786 234,545 Lead 6 449,320 356,778 Operate 7 376,505 338,701 Quality 8 468,491 499,121 Total Revenue 1,905,123 2,166,459 Expenses Connect 4 414,044 604,122 Develop 5 112,707 199,320 Lead 6 350,001 273,674 Operate 7 715,215 684,918 Quality 8 374,042 383,194 Total Expenses 1,966,009 2,145,228 Surplus/(Deficit) for the Year
(60,886)
21,230
Statement of Changes in Net Assets For the year ended 30 June 2020 2020 2019 Members Funds Opening Balance 391,624 370,393 Net surplus/deficit for the year (60,886) 21,230 Total Members Funds 330,738 391,624 Statement of Financial Position As at 30 June 2020 NOTES 30 JUN 20 30 JUN 19 Assets Current Assets Cash and cash equivalents 9 267,189 146,093 Prepayments 51,738 44,196 Receivable from exchange transactions 62,884 251,034 Investments 12 195,887 206,946 Accrued income 10 12,307 166,790 GST receivable 10,822 Total Current Assets 600,826 815,060 Non-Current Assets Property, plant and equipment 11 24,045 29,002 Investments 12 28,377 10,767 Total Non-Current Assets 52,422 39,769 Total Assets 653,248 854,829 Liabilities Current Liabilities Cash and cash equivalents 9 2,409 11,802 GST payable - 20,276 Payables from exchange transactions 39,293 92,129 Accrued expenses 13 71,161 35,112 Accrued holiday pay 49,960 38,194 Income in advance 14 140,937 265,692 Total Current Liabilities 303,761 463,205 Non-current Liabilities Income in advance 14 18,750 Total Non-current Liabilities 18,750 Total Liabilities 322,511 463,205 Net Assets 330,738 391,624 Members Funds Accumulated comprehensive revenue and expenses 330,738 391,624 Total Members Funds 330,738 391,624
Statement of Cash Flows For the year ended 30 June 2020 NOTES 2020 2019 Statement of Cash Flows Cash Flows from Operating Activities Cash was received from Receipts from customers 2,181,442 2,031,015 Interest received 7,569 6,023 Goods and services tax received - 4,253 Total Cash was received from 2,189,011 2,041,291 Cash was applied to Payments to suppliers and employees Goods and services tax paid Total Cash was applied to
(2,011,005) (2,114,815) (31,032) (2,042,037) (2,114,815)
Total Cash Flows from Operating Activities
146,974
(73,523)
Cash Flows from Investing activities Cash was received from Receipts from the sale of investments - 3,563 Total Cash was received from - 3,563 Cash was applied to Net payments to acquire property, plant and equipment (9,937) (14,976) Payments to purchase investments (6,551) (55,860) Total Cash was applied to (16,488) (70,836) Total Cash Flows from Investing activities
(16,488)
(67,273)
Net Increase/(Decrease) in Cash 130,486 (140,797) Cash and cash equivalents at beginning of period Cash and cash equivalents at beginning of period 9 Total Cash and cash equivalents at beginning of period
134,291 134,291
275,087 275,087
Cash and cash equivalents at end of period Cash and cash equivalents at end of period 9 Total Cash and cash equivalents at end of period
264,777 264,777
134,291 134,291
Net change in cash for period
130,486
(140,797)
Notes to the Performance Report For the year ended 30 June 2020 1. Reporting entity The financial statements presented here are for the entity New Zealand Recreation Association Inc (“Recreation Aotearoa”). The principal activity of Recreation Aotearoa is the promotion of recreation and recreation facilities and this principal activity is not for financial return to any members. For this reason it is designated as a Public Benefit Entity (“PBE”). The nature of Recreation Aotearoa’s activities have not changed during the year under review. Recreation Aotearoa is registered with Charities Services, registration number CC43214. 2. Basis of preparation (a) Statement of compliance The financial statements 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, Recreation Aotearoa 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 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. (b) Basis of measurement These financial statements have been prepared on the basis of historical cost. (c) Functional and presentational currency The financial statements are presented in New Zealand dollars ($), which is Recreation Aotearoa’s functional currency. All financial information presented in New Zealand dollars has been rounded to the nearest dollar. (d) Changes in accounting policies The significant accounting policies used in the preparation of these financial statements asset out below have been applied consistently to both years presented in these financial statements. (e) Comparatives The comparative financial period is 12 months. Comparatives have been reclassified from that reported in the 30 June 2019 financial statements where appropriate to ensure consistency with the presentation of the current year’s position and performance. The net asset position and net surplus reported in comparatives is consistent with previously authorised financial statements. 3. Summary of significant accounting policies Revenue is recognised to the extent that it is probable that the economic benefit will flow to Recreation Aotearoa and revenue can be reliably measured. Revenue is measured at the fair value of the consideration received. The following specific recognition criteria must be met before revenue is recognised.
Revenue from non-exchange transactions Grant revenue Grant revenue includes grants given by other charitable organisations, and government departments. Grant revenue is recognised when the conditions attached to the grant have been complied with. Where there are unfulfilled conditions attaching to the grant, the amount relating to the unfulfilled condition is recognised as a liability and released to revenue as the conditions are fulfilled. Revenue from exchange transactions Rendering of services Sales of services are recognised in the accounting period in which the services are rendered, by reference to completion of the specific transaction assessed on the basis of the actual service provided as a proportion on the total services to be provided. Membership fees Fees and subscriptions received in exchange for monthly access to members’ facilities are initially recorded as revenue in advance and recognised in revenue evenly over the membership period. Interest and dividend revenue Interest revenue is recognised as it accrues, using the effective interest method. Financial instruments Financial assets and financial liabilities are recognised when Recreation Aotearoa becomes a party to the contractual provisions of the financial instrument. Recreation Aotearoa derecognises a financial asset or, where applicable, a part of a financial asset or part of a group of similar financial assets when the rights to receive cash flows from the asset have expired or are waived, or Recreation Aotearoa has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party; and either: · Recreation Aotearoa has transferred substantially all the risks and rewards of the asset; or · Recreation Aotearoa has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. Classification of revenue and expenditure on the face of the financial statements Revenue and Expenditure are classified on the face of the financial statements according to the pillars that govern how Recreation Aotearoa will achieve their long-term outcome of a strong recreation industry that meets the needs of current and future participants. Quality – To support good practice in the recreation industry Develop – To support relevant high-quality learning and development Connect – To facilitate strong connections/networks within the industry Lead – To provide quality advice and work effectively with partners Operate – To be sustainable and resilient Financial Assets Financial assets within the scope of NFP PBE IPSAS 29 Financial Instruments: Recognition and Measurement are classified as financial assets at fair value through surplus or deficit, loans and receivables, held-to-maturity investments or available-for-sale financial assets. The classifications of the financial assets are determined at initial recognition. The categorisation determines subsequent measurement and whether any resulting revenue and expense is recognised in surplus or deficit or in other comprehensive revenue and expenses. Recreation Aotearoa’s financial assets are classified as loans and receivables.
Recreation Aotearoa’s financial assets include: cash and cash equivalents, short-term investments in the form of term deposits, receivables from non-exchange transactions, and receivables from exchange transactions. All financial assets are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets,which are described below. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. After initial recognition, these are measured at amortised cost using the effective interest method, less any allowance for impairment. Impairment of financial assets Recreation Aotearoa assesses at the end of reporting date whether there is objective evidence that a financial asset or a group of financial assets is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset (a ‘loss event’) and that loss event has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated. For financial assets carried at amortised cost, if there is objective evidence that an impairment loss on loans and receivables carried at amortised cost has been incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced through the use of an allowance account. The amount of the loss is recognised in the surplus or deficit for the reporting period. In determining whether there is any objective evidence of impairment, Recreation Aotearoa first assesses whether there is objective evidence of impairment of financial assets that are individually significant, and individually or collectively significant for financial assets that are not individually significant. If Recreation Aotearoa determines that there is no objective evidence of impairment for an individually assessed financial asset,it includes the asset in a group of financial assets with similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is or continues to be recognised are not included in a collective assessment for impairment. If in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed by adjusting the allowance account. If the reversal results in the carrying amount exceeding its amortised cost, the amount of the reversal is recognised in surplus or deficit. Financial liabilities Recreation Aotearoa’s financial liabilities include trade and other creditors (excluding GST and PAYE), and employee entitlements. All financial liabilities are initially recognised at fair value (plus transaction cost for financial liabilities not at fair value through surplus or deficit) and are measured subsequently at amortised cost using the effective interest method except for financial liabilities at fair value through surplus or deficit. Cash and cash equivalents Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
Short term investments Short term investments comprise term deposits which have a term of greater than three months and therefore do not fall into the category of cash and cash equivalents. Property, plant and equipment Items of property, plant and equipment are measured at cost less accumulated depreciation 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. Depreciation is charged on a diminishing value basis over the useful life of the asset. Depreciation is charged at rates calculated to allocate the cost or valuation of the asset less any estimated residual value over its remaining useful life: • Office equipment 30% - 67% DV Depreciation 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. Wages, salaries and annual leave Liabilities for wages and 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. Equity Equity is the member’s interest in Recreation Aotearoa, measured as the difference between total assets and total liabilities. Equity consists of accumulated comprehensive revenue and expense being Recreation Aotearoa’s accumulated surplus or deficit since its formation. Debtors and other receivables Trade debtors and other receivables are measured at their cost less any impairment losses. An allowance for impairment is established where there is objective evidence the entity will not be able to collect all amounts due according to the original terms of the receivable. Income tax Recreation Aotearoa is a registered charity. As such it is exempt from income tax under Section CW41 of the Income Tax Act 2007. Goods and services tax The financial statements have been prepared using GST exclusive figures, with the exception of Accounts Receivable and Accounts Payable which are stated on a GST inclusive basis. Statement of Cash Flows Operating activities include amounts received from investment income and other income sources and payments to employees and suppliers to manage the day-to-day running of Recreation Aotearoa. Investing activities are those related to the purchase and disposal of investments and property, plant and equipment. Financing activities comprise loans and borrowings and distributions to members of Recreation Aotearoa. Provisions A provision is recognised if, as a result of a past event, Recreation Aotearoa has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as a finance cost within surplus or deficit.
2020 2019 4. Connect Income Branch Income (435) 9,353 Cemeteries seminar income (964) 5,609 Cems & Crems Network Income 37,025 37,645 Generate Income 3,073 Green Pavlova Income (456) 223,737 Outdoors Forum Income - 15,924 Parks Agencies Network Income - 10,226 Recreation Conference Income 139,059 168,751 Regional Engagement Income 261 SNZ Investment - Connecting Active Rec 125,448 125,448 WAVES Income 166,009 140,620 Total Income 469,020 737,313 Expenses Parks Agencies Network Expenses - 8,500 Branch Expenses 1,309 12,780 Event/Membership Programme Manager 103,580 100,529 Event/Membership Prog Mgr - Apportioned Expenses 11,884 10,165 Outdoors Forum Expense - 18,968 Green Pavlova Expenses 3,079 158,440 Cemeteries seminar expenses 371 5,609 Recreation Conference Expenses 128,681 139,041 Cems & Crems Network Expenses 8,630 26,969 Generate Expenses 5,247 3,873 Parks & Leisure Magazine 16,067 9,173 Parks Agencies Managers Group Holding Account Expenses - 14,383 Regional Engagement Expenses 5,081 2,469 Strategy 2020-2025 16,132 WAVES Expenses 113,982 93,224 Total Expenses 414,044 604,122 Total Connect 54,977 133,191 5. Develop Income Accreditation Service Income 2,400 3,960 Atua Matua 25,738 AUSTSWIM Conference Income - 24,229 AUSTSWIM Course Income (172) 31,972 AUSTSWIM projects income - 45,000 Engaging with Communities Income 445 8,509 SNZ Investment - Engaging with Communities 80,700 80,700 SNZ Investment - Participant Focused 32,676 32,676 Young Hort of the Year Comp Income - 7,500 Total Income 141,786 234,545
2020 2019 Expenses Accreditation Service Expenses 9,999 10,400 AUSTSWIM Conference Expenses - 24,229 AUSTSWIM Course Expenses - 18,645 AUSTSWIM office expenses - 2,265 AUSTSWIM projects expenses - 45,000 AUSTSWIM resources closing stock - 18,654 Community Recreation Programme Manager 58,693 56,466 Community Recreation Prog Mgr - Apportioned Expenses 11,884 10,165 Engaging with Communities Expenses 29,772 6,822 GoodYarn license expenses 359 Qualifications expenses 200 546 Young Hort of the Year Comp Expenses 1,800 6,128 Total Expenses 112,707 199,320 Total Develop 29,079 35,225 6. Lead Income Good Practice Guide Income - 5,466 SNZ Investment - Active Rec Knowledge 42,684 44,684 SNZ Investment - Advocating for Active Rec 42,936 42,936 SNZ Investment - Targeted Outdoor Participation 175,000 74,992 SNZ Investment - Unifying Body for Outdoor Rec 188,700 188,700 Total Income 449,320 356,778 Expenses Active Recreation Advocacy 29,132 28,036 Active Recreation Advocacy - Apportioned Expenses 2,715 2,541 Good Practice Guide Expenses 2,955 14,776 Insights Analyst 28,699 29,090 Outdoor Projects Manager 34,894 43,705 Outdoor Recreation Advisory Group 427 1,393 Outdoor Recreation Advocacy 87,403 85,857 Outdoor Recreation Advocacy - Apportioned Expenses 9,170 7,624 Outdoor recreation workshops expenses 918 473 Targeted Outdoor Participation Projects 153,688 60,179 Total Expenses 350,001 273,674 Total Lead 99,319 83,104 7. Operate Income Advertising, Job advert Income 12,760 27,720 Interest Income 7,701 7,641 Membership Income 117,849 114,583 NZOIA Income 25,000 25,000 Other Revenue 123,195 43,806 Partnerships Income 90,000 119,952 Total Income 376,505 338,701
2020 2019 Expenses ACC Levies 2,307 2,039 Accounting & Payroll 21,260 22,139 Auditors Fees 15,000 10,900 Awards expenses 223 5,774 Bad debts 10,225 Bank Fees 4,605 5,678 Board Expenses 56,950 30,577 Carbon Zero 9,385 3,335 Communications/advertising 1,201 6,005 Depreciation 14,621 19,377 Design - 39,143 Event/Membership Co-Ordinator 60,679 56,368 General Expenses - 54 Health & Safety Training 1,200 574 Information Technology 8,740 7,802 Insurance 2,513 1,872 KiwiSaver Employer Contributions 6,636 6,301 Legal Expenses 8,557 14,596 Loss on disposal of fixed assets 273 1,605 Meeting Expenses 1,538 2,658 NZOIA Expenses 22,997 22,804 Office Expenses 7,029 14,765 Other expenses (4,898) 5,210 Partnerships Expenses 1,440 297 Recruitment 8,960 4,500 Rent 15,007 10,830 Salaries & Wages 374,422 329,237 Staff Training 12,915 8,417 Subscriptions 5,041 4,478 Teleconference/Webinar Fees 2,531 870 Telephone & Internet 4,369 4,128 Travel - National 26,047 34,859 Travel - international 13,232 6,801 Website 211 925 Total Expenses 715,215 684,918 Total Operate (338,710) (346,217) 8. Quality Income Cems & Crems Software income 8,943 Green Flag Income 31,735 32,891 Magical Park Income 1,325 5,000 National Facilities Benchmarking Income - 20,000 Peer review service income - 20,482 Poolsafe & Pool alone signage income 2,706 8,791 Poolsafe QMS Income 124,800 112,500 Poolsafe Software Income 14,800 19,209 Quality Pools Income 2,500 850 Reserves Manager Income 4,876 SNZ Investment - Active Rec 61,308 61,308 SNZ Investment - Facilities 92,328 92,328 SNZ Investment - Parks 101,700 101,700 Yardstick Facilities Income 3,999 5,923 Yardstick Parks Income 17,471 18,138 Total Income 468,491 499,121
2020 2019 Expenses Aquatics Coordinator 64,766 62,231 Aquatics Programme Manager 119,715 107,536 Aquatics Programme Manager - Apportioned Expenses 11,884 10,165 Aquatics Support Expenses - 324 Awards Expense - Facilities 9,999 3,798 Green Flag Expenses 20,289 23,997 Magical Park Expenses 922 4,025 National Facilities Benchmarking Expenses - 10,004 Parks and Open Spaces Programme Manager 88,032 85,739 Parks and Open Spaces Prog Mgr - Apportioned Expenses 11,884 10,165 Parks Specifications Expenses 121 Peer review service expenses - 9,482 Peer Review Service Expenses - Facilities - 8,854 Poolsafe & Pool alone signage expense 1,878 2,278 Poolsafe QMS Expenses 43,297 39,296 Poolsafe Software Expenses - 3,688 Quality Play Expenses 87 Quality Pools Expense 1,168 265 Yardstick expenses - 146 Yardstick Facilities Expenses - 101 Yardstick Parks Expenses - 1,100 Total Expenses 374,042 383,194 Total Quality 94,449 115,927 9. Cash and cash equivalents Current asset Wellington region branch 7,040 6,463 Wellington region savings 5,057 4,980 Midlands cheque account 8,728 8,779 Midlands savings account 10,970 11,087 Head office account 206,990 78,141 Business oncall account 3 2,137 Otago/Southland branch account 1,202 2,918 Central region branch account 3,428 3,968 Auckland region branch account 13,391 17,203 Canterbury branch account 10,026 10,416 BNZ Credit Cards 354 Total Current asset 267,189 146,093 Current liability BNZ Credit Cards 2,409 11,802 Total Current liability 2,409 11,802 Total Cash and cash equivalents
264,779
134,291
10. Accrued Income Accrued Interest 2,307 2,175 Lifeguard Qualification Income 10,000 Cemeteries Seminar - 964 Sport NZ Investment - 163,651 Total Accrued Income 12,307 166,790
2020 2019 11. Property, Plant and Equipment Office equipment Office Equipment 109,604 106,762 Less Accumulated Depreciation on Office Equipment (85,560) (77,759) Total Property, Plant and Equipment 24,045 29,002 Reconciliation of the carrying amount at the beginning and end of the period: 2020 2019 Opening Book Value 29,002 27,988 Additions 9,664 20,391 Depreciation (14,621) (19,377) Total Property, Plant and Equipment 24,045 29,002 2020 2019 12. Term deposits Current term deposits Otago/Southland 3045 15,712 15,216 Auckland 3049 17,912 17,382 Otago 3052 5,338 5,158 Head Office 3055 104,784 101,603 Head Office 3056 52,142 50,987 Total Current term deposits 195,887 190,345 Non-current term deposits Wellington 3047 6,548 6,341 Wellington 3048 11,233 10,767 Wellington 3057 10,595 10,260 Total Non-current term deposits 28,377 27,368 Total Term deposits 224,264 217,713 13. Accrued Expenses Outdoor Projects Manager 4,300 Operating Expenses 2,670 Year End Salaries 6,978 35,112 Xyst Yardstick Expense 57,213 Total Accrued Expenses 71,161 35,112 14. Income in advance Current liability Active Rec Knowledge - (909) Atua Matua 27,359 24,088 Cemeteries Advisory - (1,100) Cemeteries Conference 26,707 Generate 448 970 Green Pavlova 75,536 Membership 790 117,889 Recreation Conference - 1,490 Waves - 48,085 Yardstick 10,097 75,179 Total Current liability 140,937 265,692
2020 2019 Non-current liability Waves 18,750 Total Non-current liability 18,750 Total Income in advance 159,687 265,692 Income in advance from memberships relate to services to be provided in the 2020/2021 financial year. 15. Lease Commitments The future non-cancellable minimum lease payments under opertaing leases as lessee at reporting date are detailed in the table below: The below commitment represents the leasing of premises. Lease commitments Sports and Recreation New Zealand Not later than one year 34,400 25,000 Later than one year, not later than five years 91,733 91,666 Total Sports and Recreation New Zealand 126,133 116,666 16. Events After the Balance Date There were no significant events after the balance date. 17. Capital commitments There were no capital commitments at balance date (2019: $Nil). 18. Contingent assets and liabilities There were no contingent assets or liabilities at balance date (2019: $Nil). 19. Revenue consists of: Revenue Non-exchange revenue Connect 31,261 125,109 Lead - 2,000 Operate 30,000 22,000 Development - 7,870 Total Non-exchange revenue 61,261 156,979 Exchange revenue 1,837,117 2,011,980 Total Revenue 1,898,378 2,168,959 20. Related party transactions Key Management Personnel The key management personnel, as defined by PBE IPSAS 20 Related Party Disclosures, are the members of the governing body which is comprised of the Board of Trustees, the Chief Executive, Director Strategy and Communications, and Director Operations and Corporate Services which constitutes the governing body of the group. No remuneration is paid to members of the Board of Trustees. The aggregate remuneration is as follows: 2020 2019 Key management personnel Total remuneration 488,343 151,180 Full time employees 4 2
Remuneration and compensation provided to close family members of key management personnel During the reporting period, total remuneration and compensation of $0 (2019: $0) was provided by the Group to employees who are close family members of key management personnel. 21. COVID-19 With COVID hitting us in 2019/20, one of the biggest impacts to the organisation was the change from working in the office to working from home. As an organisation we were able to work from home pre COVID but the lockdown period gave us an opportunity to test this over a long period of time, with the staff managing to adapt and then thrive online. Financially COVID had a major impact on our event profit, partnership revenue and to a lesser extent on our passive income such as advertising. Overall our event revenue during COVID was down $359,000 vs budget with partnership revenue also reducing by a minimum of $50,000. Advertising was down by a projected $6,000 and the ability to continue to sell our quality assurance programmes and products was also stopped having a negative impact on sales valued at an estimated $20,000. The expected impact of COVID on the organisation for 2020/21 has been incorporated into the budget which was approved by the Board in June 2020. The Budget for 2020/21 was set with a large reduction in revenue down from a 2019/20 budgeted amount of $2.4 million to $1.6 million. The main drop in revenue is with our events, but almost all revenue streams have seen at least a minor reduction. The Board has taken steps to reduce expenses, focussing particularly on salaries and wages. A restructure was undertaken in July resulting in the loss of one staff member. Overall budgeted expenditure is down from a budgeted 2019/20 amount of $2.3 million to $1.6 million, with event expenses the largest area of reduction. The biggest financial risk for 2020/21 is that Green Pavlova, scheduled to be held in May 2021, may not be able to go ahead as a face to face event. We have budgeted a surplus of $55,000 and this will not be achievable if the event cannot go ahead in a face to face capacity. Taking into account the impacts of COVID described above, as well as our working capital of $307,904 and capital commitments of nil at 30 June 2020, the Board remains of the view that Recreation Aotearoa will be able to continue to operate as a going concern for the foreseeable future.
Thanks to our National Partners for their support
Photography courtesy of: Tourism NZ Graeme Murray Fraser Clements Youthtown Te Waiariki Purea Trust
Miles Holden Andy Taylor Strike Photography Outward Bound Sarah Ford