118 th Annual Report
1897 - 2014
BRAILLE HOUSE
507 IPSWICH ROAD, ANNERLEY 4103
BRISBANE, QUEENSLAND
T: 07 3848 5257
E: [email protected]
www.qbwa.org.au
Annual Report 2014
Queensland Braille Writing Association
Page 1 of 25
PATRON
Her Excellency Ms Penelope Wensley AC Governor of Queensland to July 2014
His Excellency the Honourable Paul de Jersey AC Governor of Queensland from July 2014
COUNCIL MEMBERS
President:
Secretary:
Vice President:
Treasurer:
Members:
Co-opted to Council during 2014
Mrs Sue Wagner
Mrs Gail Smith
Mrs Wendy Alexander
Ms Chantelle McMorrow
Mr Malcolm Stanfield
Mrs Gwen Hay OAM
Mr Wayne Weismann
Mr Don Cameron AM
HONORARY LIFE MEMBERS
Mrs
Mrs
Mrs
Mrs
Mrs
Mrs
Yvonne Herbert CBE
Margaret Hinkler
Leona Kitson OAM JP
Olwyn McAllister
Dorothy Perkins
Gwen Hay OAM
STAFF MEMBERS
Ms Barbara Oziganow
Mrs Kay Kieu
Ms Wendy Sara
Annual Report 2014
Queensland Braille Writing Association
Page 2 of 25
PRESIDENT’S REPORT
2014 was a major milestone for QBWA; we celebrated the Diamond Jubilee of Braille House in
June – 60 years to the month that QBWA moved in in 1954 – with a lot of help at that time
from friends, supporters, transcribers and, of course, Mr R F Tunley. We celebrated the
Jubilee with the publication of The Quiet Achievers book about many of our volunteers who
have carved their names in Braille House’s memory over 60 years and more. The book itself
was launched by our Patron, the then Governor of Queensland, The Hon. Penelope Wensley
AC, at the Diamond Jubilee Garden Party on the lawn at the front of Braille House. The
dampness of the afternoon did nothing to dampen the enjoyment of QBWA volunteers,
members, friends and supporters who enjoyed afternoon tea and music by the trio Calcite
and entertainer Steve Sparrow.
We took the opportunity of the Diamond Jubilee to set up a small museum in the front room
of Braille House. We had accumulated a number of interesting braille machines together with
their histories and in some cases with written instructions on how to operate them. The
museum generated a lot of interest and we plan to make it a permanent fixture – although
probably taking up a bit less space than a whole room.
We were delighted to be singled out by the Australian Braille Authority this year to be the host
venue for their Annual General Meeting in May, held in conjunction with the Round Table
Conference. As well as the important business of the meeting, attendees enjoyed the
opportunity to experience Braille House hospitality as well as seeing at first hand just what
happens behind the scenes in Tutoring, our Braille and Moon Libraries, and Binding Room and
to be the first to browse in our new Museum of Braille.
2014 was the year that the Dickinson Memorial Literary Competition came alive again under
the auspices of QBWA. Vision Australia kindly relinquished the competition to us and agreed
to remain involved by donating towards the competition prizes. The Dickinsons, early on both
Eddie and Harold, and later Mercy who was a tutor and proof reader at Braille House for many
years are part of our history at QBWA. One of the winning poetry submissions will be read at
the AGM.
We once again express our thanks to the Dr Ellice Dart Trust Fund for sponsoring our annual
Braille Literacy Challenge. We congratulate the winners for 2014 and look forward to your
participation next year.
Life Members
Congratulations to Dell Purtill OAM, Dorothy Akers and Jan Moodie OAM on being awarded
Life Membership of QBWA. Dell and Dorothy met at QUT in 1981; Dell came to work at Braille
House Moon Library in 1984 and Dorothy joined the team in 1992 on her retirement from the
State Library of Queensland. The ‘two D’s’ have worked together in the QBWA Moon Library
since then.
Jan Moody has been with QBWA in a number of roles since she first joined in 1985. She
began work as a sewer of books. Since the production of braille books has moved away from
the large and heavy cardboard bound books to more manageable spiral binding and plastic
covers Jan made it her business to become retrained and still forms an essential part of the
Binding Department team.
Annual Report 2014
Queensland Braille Writing Association
Page 3 of 25
VALE Olwen McAllister
Olwen McAllister is a name that will resound around Braille House for a long time. Between
1987 and 2010 she worked as both transcriber and librarian but it is her legacy of
librarianship that lives on. In our braille library you can still hear people say things like, “I
wonder how Olwen would have done it,” or “What would Olwen say to that?” Olwen was
awarded the Volunteers Citizenship Award in 2004. She died peacefully on 30th September
2014 at the age of 93.
The Storm
The hail storm on the afternoon of the 27th November 2014 took out every window facing
south in both Braille House and the Marjorie Taylor wing and prevented our Christmas Party
which was due to be held the following morning. The party was, literally, washed out; that in
itself might not have prevented the celebration but as well as water there was glass from the
shattered windows everywhere. Putting our members in danger was not a risk that we could
take. As well as the windows, 200 roof tiles were damaged, letting in rain and hail and
causing a great deal of damage to furniture, books, documents and computer equipment. We
express our thanks to the insurance assessor who was very quick in organising make-safe
covers for the roof and all the windows.
The Future
In addition to its usual role of oversight of QBWAs business management, financial matters
and policies throughout 2014, your Council spent many hours contemplating the future of our
organisation and its role and function in future years. Rarely in its 118 years has QBWA been
so buffeted by economic reality. The 2015 Annual Report will have many changes to report –
changes that have been condensed into a workable plan during 2014 and will start to be
implemented in the first half of 2015.
Thanks
I express the grateful thanks of all members of the QBWA Council to all the volunteers and
staff who work with them on a daily basis.
I express admiration and thanks for the tireless hours of transcribing, tutoring, librarianship
and braille and moon special projects work done by Braille House volunteers.
I express appreciation for the solid support given generously and unstintingly to QBWA by
members and donors.
We acknowledge with thanks the grants made to us by the Department of Communities, Child
Safety and Disability Services, the Non School Organisations Program (NSO), and the Brisbane
City Council's Seniors Celebration Donation.
I express my grateful thanks to Barbara and Kay in Administration with whom I have worked
closely through the year. Also to Honorary Secretary Gail Smith who has brought not only
business skills and sheer hard work but also other kindnesses and, periodically, home-made
cakes to sustain us all!!
I have thoroughly enjoyed my role of President through the past four years and I thank you
all for giving me the opportunity for friendship, participation, opportunities for hard work and
the sheer inspiration of the people around me.
Sue Wagner
Annual Report 2014
Queensland Braille Writing Association
Page 4 of 25
HONORARY SECRETARY’S REPORT
2014 was another busy year at Braille House for our mostly volunteer workforce.
Individually and as a group we tutored vision impaired students, transcribed library books and
bound them into volumes which were then sent far and wide to our readers. The Production
volunteers also worked on special projects for members of the public as well as reading
material for school students. The QBWA quarterly magazine was produced and mailed to
Australian residents who then returned it to us after reading so it can be shared with overseas
readers.
We are continuing to modernise. In today's world where you're invisible if you're not being
"liked" or "shared" on social media, our Facebook Page is updated every week with news of
Braille House activities and other Braille-related stories. We are also working towards having
our entire library catalogue searchable on our new website. Look us up at
www.braillehouse.org.au .
We have added some valuable new volunteers to our ranks, while sadly saying goodbye to
others who retired after many years of volunteering at Braille House. It is amazing how
volunteers seem to appear just when we need them, but we can always use more. If you
know someone with some hours to spare and a willingness to share their skills, please
encourage them to volunteer with us.
2015 will be a challenging year for all of us, but the end result will be worth the upheaval. In
the end we will have comfortable and purpose-built work areas in which to carry out the vital
activities of this extraordinary and unique organisation which has been serving the vision
impaired community for 118 years.
Gail Smith
Honorary Secretary
LIBRARIES
Braille Library
During the year the Braille Library has developed and expanded the Children and Young Adult
sections to encourage a wider readership. We have sent out 268 titles (1702 volumes) to our
valued readers. A total of 51 newly titles (277 volumes) were brailled and added to our
shelves, whilst 406 titles that were in poor condition or have old Braille were disposed of.
The Book Panel met three times in 2014 to discuss, recommend and select books to be
brailled for the Library. The print books were either donated or on loan from volunteers and
staff, and some specific titles were borrowed from the State Library of Queensland.
Electronic cataloguing of books using Bookmark software progresses and we are hopeful that
more computer-savvy volunteers will come to our assistance to complete this project.
We were pleased to have Janet Douglas join the Braille Library team of volunteers early in the
year. Janet and another Library volunteer, Marjorie Heasman, completed the Braille for Print
Users Course conducted by our Tutoring section. Both are on their way to becoming Braille
Transcribers. At the end of the year we waved off Jenny Lefebvre and her husband Nick on
their “Travelling Gap Year“ and are avidly following their blog.
Mala Nambiar - Acting Librarian
Annual Report 2014
Queensland Braille Writing Association
Page 5 of 25
Braille Magazine Library:
In 2014 we supplied a variety of magazines of interest to both new and regular borrowers.
We continue to receive magazines from England, Scotland, USA and South Africa. We
understand that all these nations are hoping to be embossing in Unified English Braille soon,
but at this stage only the South African ones actually are! We get our magazines by
donations – from other nations’ Braille publishers, subscriptions, donations from members,
and other sources. We send out small or larger bags depending upon return mail needs and
number of magazines requested. Please let us know if you would like to try a magazine, or
change what you get.
Happy Reading... Dell Purtill, Dorothy Akers and Wendy Alexander
Moon Library:
In 2014 the moon library continued to enable borrowers who can read Moon script to read
books of their own choice and interests. They chose a variety of topics, and book sizes.
Dell Purtill
“In Touch” Magazine:
2014 has been a year full of changes! We started the year with the same team as 2013 but
unfortunately Linda had to resign her duties as Magazine Editor later in the year. We have
some new volunteers who will join the team, so we anticipate magazine production will be
back to normal soon. We have been lucky to be able to include in our last edition the works of
the winners in the Dickinson Memorial Literary Competition 2014. This edition received a good
many comments.
Enjoy reading future editions – Linda Triasmono, Wayne Weismann and Wendy Alexander.
TUTORING
As always our main purpose in tutoring is to foster tactual literacy. We provide tuition in
Braille and Moon to adults throughout Queensland who are blind or have low vision. We cater
for individual goals and programs. One to one tutoring is most suitable and this year we have
students at Braille House, Nundah, Coorparoo and Robina. We also have a distance program
supported by audio and regular phone calls and emails.
In 2014 we offered our Braille for Print Users course as a Distance program in first semester.
Participants included teachers, teacher aides and parents of young children. We had 22
students from all over regional Queensland. Contact with students was largely by email and
post. They sent in weekly homework, which was marked and returned with corrections and
feedback. This type of braille tuition is not available anywhere else in Queensland. Many of
the students are still in touch with us when they have a Braille query. We are confident that
many of the Braille-using children in Queensland schools have benefited from the knowledge
gained by the teachers and teacher aides who applied themselves so enthusiastically.
In the third school term, three of our own volunteers at Braille House undertook the Braille for
Print Users Course which they have found extremely useful in their work here.
Today we congratulate two students who have completed our “I Can Read Braille” course:
•
Helen Kim (Braille House)
•
Courtney McKee (Coorparoo)
This course progresses from introductory braille to fully contracted braille. Completing the
course requires a huge effort from the students and we congratulate them on their success.
Tutoring Team – Lynne Grevell, Gwen Hay and Ailsa Boyd
Annual Report 2014
Queensland Braille Writing Association
Page 6 of 25
PRODUCTION
During 2014 the QBWA production team was kept busy with an enormous work load in
addition to our regular projects: texts for the Alternative Format Library, In Touch Magazine,
in-house documents, special requests, calendars and cards.
A delegate from the Northern Territory attending the Australian Braille Authority AGM, held at
Braille House in May, was so impressed with the way in which we finish our library books that
she specifically asked if her colleague could be shown our binding method in detail. This
feedback is testimony to the fact that books we produce are of a very high standard and all of
the production team are to be congratulated for their contribution.
To prepare for our Diamond Jubilee celebration in June, we:
• updated our book The First One Hundred Years into UEB
• transcribed our new publication The Quiet Achievers into braille
• produced a booklet outlining the timeline of major events in the history of QBWA
• produced Braille labels for the display in our museum
The Braille Literacy Challenge was conducted in October with a theme of Australian poetry
and verse. The children received brailled copies of Doodledum Dancing or the ABC Book of
Australian Poetry as their book gifts. These books were chosen as they contained poems and
verse which gave the children an opportunity to experience the different way in which poetry
and verse can be formatted on a page.
Wendy Sara
Binding Room Report
We have received many new books from both the Perkins and the Computer Braillers. After
many months of fine-tuning we are now able to produce volumes that are sturdy enough to
withstand transportation and handling to and from our readers as well being attractively
designed.
In March we welcomed Marget to our team. Lively conversations ensue as we share our skills
and fine-tune our techniques.
Thanks to the skills of our long-time modeller for calendars, Marge Shields, we continue to
produce some delightful, handmade, Birthday, Thank You and Christmas cards as well as our
popular range of calendars large and small.
The acquisition of two freestanding air coolers in the Binding Room has been greatly
appreciated, especially as it happened just before Summer arrived.
Binding Room Team – Mhairi McDonald, Janelle Bellas, Jan Moody, Laurie Hughes and Marget
Elson
BRAILLE TRANSCRIBERS
During 2014 we have transcribed and produced 15 books for the QBWA adult library and 47
books for the newly created junior library. These include 40 "Little Cocky" books kindly lent to
us by Linda Triasmono from her granddaughter's collection, which we hope will encourage our
very young readers to enjoy reading braille.
Much of our work has come from the Alternative Format Library of the Education Department.
We have produced 42 children's books, including "The ABC Book of Australian Poetry" and
"Doodledum Dancing" for QBWA's Braille Literacy Challenge, which this year featured poetry.
Annual Report 2014
Queensland Braille Writing Association
Page 7 of 25
Also for the Alternative Format Library, we have done 109 twin-vision books where the braille
is created on transparent sticky label and stuck into the print book, enabling it to be read by
both blind and sighted children.
As usual, Special Requests from the public have been interesting and varied. These include an
English Language Course for Blind and Visually Impaired Students in Vietnam and a number
of documents from organisations such as the Department of Community Services, the
Toowoomba Regional Council, Retina Australia and the Catholic Church.
Denise Blumke and Kathryn Pell
LIST OF TRANSCRIBERS AND PROOFREADERS
Perkins Transcribers
Frances Cooke
Sebylla Curtis
Mary Frazer
Joan Jerrard
Judith Nothdurft
Ben Simons
Marion Wood
Margaret Hinkler
Angel Santos
Computer Transcribers
Wendy Alexander
Denise Blumke
Angela Davoli
Leona Kitson
Lorraine Lamberton
Mary Norgate
Kathryn Pell
Pamela Raff
Perkins Transcription Proofreaders
Annette Arndt
Sebylla Curtis
Grace Goodsell
Margaret Hinkler
Joan Jerrard
Judith Nothdurft
Wendy Sara
Ben Simons
Wendy Sara
Sue Schwartz
Gail Smith
Jackie Sorensen
Sue Wagner
Wayne Weismann
Computer Transcription Proof Readers
Vera Cahill
Margaret Hinkler
Wendy Sara
Linda Triasmono
Annual Report 2014
Queensland Braille Writing Association
Page 8 of 25
HONOURS LIST 1897 - 2014
*
*
*
*
denotes those still active
* denotes over 500 volumes brailled
* * denotes over 1,000 volumes brailled
* * * denotes over 1,500 volumes brailled
Miss Graham
Mrs J Brennan
Dr A Orr
Miss Abercrombie
Mrs Curtis
Mrs Jones
Mrs AE Sharpe
Miss Cran
Mrs Fullerton
Miss E Wassell
Miss Crosse
Mrs Reid
Miss BM Dalglish
Miss Lassell
Mrs MacPherson
Mrs C Bancroft
Mr C Marks
Mrs C Howard
Miss Thompson
Mrs Trundle
Miss I Waugh
Miss E McCauley
Mrs E Clegg
Mrs FR Taylor
Mrs D Coucill
Mrs UG Lucas
Mrs WS Roddick
Mr C Parsons
Miss JS Glanville
Mrs C Cossey
Mrs J Watson
Miss N Waugh
Mr AR Adam
Miss A Palfery
Mr PJ Gargett
Mrs C Neilsen
Mr F Attenborough
Mr CW Noble
Mrs TW Scott
Misses A & K Sheldon
Mrs H Keith
Miss MA Charlton
Miss W Burton
Mrs AJ Clacher
Miss M Low
Annual Report 2014
Queensland Braille Writing Association
Mrs LR Oldham
Mr RC Snow
Mr HT Vaughan
Mrs A Binns
Miss D Fox
Mrs HMF Andersen
Mrs G Blunsdon
Mrs KE Kent
Mr HC Rossiater
Mrs I Fitzgerald
Miss EA Brimblecombe
Mrs L Park
Mrs GF Cumpston
Mrs W Lloyd BEM
Mr A Ricketts
Mrs JB Duncan
Mr A Arbuckle
****Mrs M Porteous
OAM
Mrs V Schaaf
Mrs M Gilmour
Mrs M Cummings
Mr N Cochrane
Mr L Bloom
Mrs D Linton
Miss M Lipp
Mrs E Shaw
Miss EA Dean
*Mrs TE Blackford
Mrs IM Allison
Mrs EM McMahon
Miss J Hardie BEM
** Mrs D Biscoe
Mrs D Armstrong
Mr W Bodfish
Mrs CJ Woodford
Mrs GE Ross
Mr CHJ Blunsdon
Miss D Dodds
Mrs A Hempenstall
*** Mrs L Kitson OAM
JP*
Mrs E Wadley
Mrs P Neale
Mrs W Cuppaidge
Miss M White
Mrs C Cook
Mrs E Berlin
Mrs TH Faulkner
Mrs V Colebrook
*** Mrs B Gillham
Mrs NL Rose
Mrs JT Davis
Mr OR Armstrong
Miss A Wellington
Mrs G Endacott
Miss M Francis
*Mrs M O’Reilly
Mrs M Hinkler*
Mrs EM Kirkwood
Mrs LA Fergusson
Sister K Gygar
Mr F Rabbets
Mrs RL Waters
Mrs E Gibson
Miss I Alden
Mrs O McAllister
** Mrs M Wood*
Mrs J Carman AM
Miss LM Carter
Mrs SM Curtis*
Mrs V Davies
Mrs EM Park
Mrs M Law
Sr R Gillan
Mrs W Woodmass
Mrs J Hastie
Mrs M Rabbets
Mrs V Cahill
Mrs B Maddock
Mrs B McKeown
Miss S Edwards*
Mr TJ Fearon
Mrs L Richards
Mrs M Adkins
Mrs G Goodsell
Mrs J Jerrard*
Mrs M Kneebone
Mrs J McGuiness
Mr D O’Leary
Page 9 of 25
Miss N O’Neill
Mrs M Trueman
Mrs KM Carter
Mrs E Crawford
Mrs M Woolley
Miss B Bingham
**Mrs J Nothdurft*
Mrs M Norgate*
Mrs M Sedgman
Miss P Bloom
Mr B Simons*
Mrs J Toms
Mr E McLay
Miss M Yates
Mrs M Frazer*
Mrs A Dunne
Mrs M McPaul
Miss F Cooke*
Mrs A Davoli*
Mrs L Hurry
DONORS IN 2014
Mrs Wendy Alexander
Mrs Barbara Arrowsmith
Mr Paul Bell
Ms Pamela Bloom
Mrs Emma Boon
Ms Ailsa Boyd
Mrs Vera Cahill
Ms Margaret Clark
Mrs Vicki Couzens
Mr John Davenport
Mr & Mrs Ian & Judith de Jonge
Mr Don Dias-Jayasinha
Mrs Rene Fleming
Mr Robert Fraser
Mrs Narelle Gatti
Ms Anne Hampton
Mrs Stella Haralampou
Mrs Gwen Hay OAM
Mrs Margaret Hinkler
Mrs Stella Hinsbey
Mr Phil Horne
Mrs Joan Jerrard
Mrs Cherie Job
Miss Gina Kerr
Mrs Leona Kitson OAM
Mrs Jenny Lefebvre
Mr Alexander Manning
Ms Rebecca Maxwell
Mr Rohan McCaul
Mr Douglas Mengel
Ms Ann Neale
Mrs Mary Norgate
Ms Barbara Oziganow
Mrs Dorothy Perkins
Mrs Dell Purtill OAM
Mrs Vivienne Reddy
Mr Angel Santos
Mrs Shirley Sara
Ms Wendy Sara
Mrs Sue Schwartz
Mrs Gail Smith
Ms Jackie Sorensen
Mrs Audrey Thiele
Mrs Sue Wagner
Mrs Kaye Walton
Miss Jean Weaver
Mr Wayne Weismann
Mrs Minnie Woolley
TRUSTS
The Norma Benporath Charitable Trust
Dr Ellice Dart Trust Fund
BEQUESTS
Mrs Betty Allom
Mr William Trevor Cassidy
Mr Benjamin Quince
Annual Report 2014
Queensland Braille Writing Association
Page 10 of 25
R.F. TUNLEY BIRTHDAY CLUB MEMBERS
Mrs Kaye Gole
Mrs Gwen Hay
Ms Barbara Oziganow
Mrs Lynne Petie
Mrs Shirley Sara
Ms Wendy Sara
Mrs Sue Wagner
Mr Wayne Weismann
GRANTS
Department of Communities, Child Safety and Disability Services
(https://www.communities.qld.gov.au/)
Non School Organisations Program (NSO)
(http://education.qld.gov.au/schools/grants/other/non-schools/index.html)
Brisbane City Council's Seniors Celebration Donation.
Annual Report 2014
Queensland Braille Writing Association
Page 11 of 25
FINANCIAL REPORT
FOR THE YEAR ENDED
31 DECEMBER 2014
FOR
QUEENSLAND BRAILLE WRITING ASSOCIATION
ABN 93 456 085 512
Annual Report 2014
Queensland Braille Writing Association
Page 12 of 25
FINANCIAL REPORT
31 DECEMBER 2014
QUEENSLAND BRAILLE WRITING ASSOCIATION
CONTENTS
Page
Statement by Members of the Management Committee
1
Statement of profit or loss and other comprehensive income
2
Statement of financial position
3
Notes to and forming part of the Financial Statements
4-10
Independent Auditor's Report
11
Annual Report 2014
Queensland Braille Writing Association
Page 13 of 25
1
Queensland Braille Writing Association
ABN: 93 456 085 512
STATEMENT BY MEMBERS OF THE MANAGEMENT COMMITTEE
The committee has determined that the association is not a reporting entity and this special purpose
financial report should be prepared in accordance with the accounting principles outlined in Note 1
to the financial statements.
In the opinion of the committee the financial report as set out on pages 2 to 10:
1
Presents a true and fair view of the financial position of Queensland Braille Writing
Association as at 31 December 2014 and its performance for the year ended on that date.
2
At the date of this statement, there are reasonable grounds to believe that Queensland
Braille Writing Association will be able to pay its debts as and when they fall due.
3
The financial statements and notes satisfy the requirements of the Australian Charities
and Not-for-profits Commission Act 2012.
This statement is made in accordance with a resolution of the Committee and is signed for and on
behalf of the Committee.
On behalf of Queensland Braille Writing Association .
S Wagner
President
Date:
Annual Report 2014
Queensland Braille Writing Association
Page 14 of 25
2
Queensland Braille Writing Association
ABN: 93 456 085 512
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2014
Notes
2014
$
2013
$
Revenue
2
178,575
152,972
Employee expenses
3
(77,499)
(95,849)
Depreciation
6
(41,145)
(45,923)
Other expenses
4
(87,191)
(40,163)
(27,260)
(28,963)
Loss before tax
Income tax expense
-
-
Loss attributable to members of the association
(27,260)
(28,963)
Other comprehensive income
Revaluation Decrement
(32,948)
(375,027)
(60,208)
(403,990)
6
Total comprehensive income for the year
The accompanying notes form part of these financial statements.
Annual Report 2014
Queensland Braille Writing Association
Page 15 of 25
3
QUEENSLAND BRAILLE WRITING ASSOCIATION
ABN: 93 456 085 512
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2014
Notes
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Investments
Prepayments
TOTAL CURRENT ASSETS
NON CURRENT ASSETS
Property, plant and equipment
Trade receivables
GST recoverable
TOTAL NON-CURRENT ASSETS
5
6
TOTAL ASSETS
2014
$
2013
$
61,859
971,843
10,960
1,044,662
39,349
1,002,155
1,041,504
2,522,917
3,445
3,277
2,529,639
2,587,882
1,671
26
2,589,579
3,574,301
3,631,083
LIABILITIES
CURRENT LIABILITIES
Trade payables
PAYG withholding
Deposits held
TOTAL CURRENT LIABILITIES
189
4,888
1,325
6,402
439
1,212
1,325
2,976
TOTAL LIABILITIES
6,402
2,976
NET ASSETS
3,567,899
3,628,107
EQUITY
Retained earnings
Revaluation reserve
Education division reserve
TOTAL EQUITY
1,327,067
2,240,832
3,567,899
7
1,354,327
2,273,780
3,628,107
The accompanying notes form part of these financial statements.
Annual Report 2014
Queensland Braille Writing Association
Page 16 of 25
4
Queensland Braille Writing Association
ABN: 93 456 085 512
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2014
Note 1
Statement of Significant Accounting Policies
Basis of Preparation
This financial report is a special purpose financial report prepared in order to satisfy the financial
reporting requirements of the Associations Incorporation Act (QLD) 1981 (as amended by the
Associations Incorporation and Other Legislation Amendment Act (QLD) 2007) and the Australian
Charities and Not-for-profits Commission Act 2012 and Division 60 of the Australian Charities and
Not-for-profits Commission Regulation 2013. The committee has determined that the not-for-profit
association is not a reporting entity.
The financial report has been prepared on an accruals basis and is based on historic costs and does not
take into account changing money values or, except where specifically stated, current valuations of noncurrent assets.
The following significant accounting policies, which are consistent with the previous period unless
otherwise stated, have been adopted in the preparation of this financial report.
Accounting Policies
(a)
Taxation
(i)
Income Tax
The association is an exempt non-profit organisation as its primary purpose is that of a community
service organisation and has a physical presence in Australia (refer guidelines issued by the
Australian Taxation Office for clubs, societies and associations.)
(ii)
Other Taxation
The association is subject to all taxations legislation in relation to PAYG, GST and FBT.
Annual Report 2014
Queensland Braille Writing Association
Page 17 of 25
5
Queensland Braille Writing Association
ABN: 93 456 085 512
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2014
Note 1
Statement of Significant Accounting Policies (continued)
(b)
Property, Plant and Equipment
Each class of property, plant and equipment are carried at cost or fair value less, where
applicable, any accumulated depreciation. The carrying amount of plant and equipment
is reviewed annually by the Association to ensure it is not in excess of the recoverable
amount of those assets. The recoverable amount is assessed on the basis of the
expected net cash flows which will be received from the assets’ employment and
subsequent disposal. The expected net cash flows have not been discounted to present
value in determining recoverable amounts.
Depreciation
Items of property, plant and equipment are depreciated over their estimated useful lives
at either the straight line method or reducing balance method as appropriate. The
estimated life of Plant & Equipment is 2 to 5 years, buildings are depreciated over a
period of 50 years.
(c)
Investments
Investments are measured on the cost basis. The carrying amount of investments is
reviewed annually by the Committee to ensure it is not in excess of the recoverable
amount of these investments. The recoverable amount is assessed from the quoted
market value of shares in listed companies if applicable. The expected net cash flows
from investments have not been discounted to their present value in determining the
recoverable amount.
(d)
Employee Entitlements
Provision is made for the association’s liability for employee entitlements arising from
services rendered by employees to balance date. Employee entitlements expected to be
settled within one year together with entitlements arising from wages and salaries and
annual leave which will be settled after one year, have been measured at their nominal
amount.
Contributions are made by the association to employee superannuation funds and are
charged as expenses as incurred.
Annual Report 2014
Queensland Braille Writing Association
Page 18 of 25
6
Queensland Braille Writing Association
ABN: 93 456 085 512
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2014
Note 1
Statement of Significant Accounting Policies (continued)
(e)
Cash
Cash includes cash on hand, at banks and on deposit.
(f)
Revenue
Revenue from membership is recognised when invoiced and from the sale of goods or
services upon delivery of goods to customers. Interest is recognised on a proportional
basis taking into account the interest rates applicable to the financial assets. Grants are
recognised at their fair value where there is a reasonable assurance that the grant will be
received and all attached conditions will be complied with. Donations are recognised at
the time the pledge is made
(g)
Goods and Services Tax (GST)
Revenue and expenses are recognised net of the amount of GST, except where the
amount of GST incurred is not recoverable from the Australian Taxation Office. In
these circumstances the GST is recognised as part of an item of expense.
(h)
Financial Year Period
The financial statements are based on the period 1 January 2014 to 31 December 2014.
(i)
Comparatives
Comparatives are consistent with prior years unless otherwise stated.
(j)
Receivables
Other receivables are recognised at amortised costs less any provision for impairment.
(k)
Trade and other payables
These amounts represent liabilities for goods and services provided to the association
prior to the end of the financial year and which are unpaid. Due to their short term
nature they are measured at amortised costs and are not discounted. The amounts are
unsecured and are usually paid within 30 days of recognition.
Annual Report 2014
Queensland Braille Writing Association
Page 19 of 25
7
Queensland Braille Writing Association
ABN: 93 456 085 512
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR YEAR ENDED 31 DECEMBER 2014
2014
$
Note
Note
Note
2
3
4
2013
$
Revenue
Ordinary Activities
Donations
Bequests
Grants
BCC Access
Braille Production
Membership
Merchandise
Education Dept Capital Grant
Miscellaneous Income
Int Rec - Gift Chq Acc 15-0844
Int Rec - Gen Chq Acc 20-2253
Interest Income
Int Rec - Gen Chq Acc - 20-2253
Total Income from Ordinary Activities
10,583
50,122
54,482
9,601
900
2,813
4,372
4,058
41,644
178,575
11,606
3,517
45,819
19,588
8,159
763
9,200
3,453
118
3
50,746
152,972
Employee expenses
Wages
Superannuation
Workers Compensation
Staff amenities
Christmas Party
Staff Gifts
Registration Fees for Lift
Total employee expenses
68,698
6,407
421
1,620
127
168
58
77,499
85,146
7,650
676
1,807
351
163
56
95,849
Other expenses
Administration
Advertising
Asset Write-offs
Audit fees
Bookkeeping
Brailling library
Catering Events
Cleaning and rubbish removal
Computer Repairs/Software Upgrade
Dues and subscriptions
Electricity and gas
Freight and cartage
Insurance
Marketing
Minor assets
Postage
Printing and stationery
Quality assurance
970
4,238
3,150
2,580
5,711
2,641
11,202
3,875
1,282
4,387
147
9,509
4,506
627
808
5,679
-
4,933
11,317
3,200
2,508
5,198
7,875
7,768
617
3,842
490
9,341
2,383
803
6,675
5,108
Annual Report 2014
Queensland Braille Writing Association
Page 20 of 25
8
Rates and taxes
Repairs and maintenance
Reading & Writing Competition
Fire and security
Sundry expenses
Special Requests
Sponsorship
Taxi, Parking & Tolls
Telephone
Training
Travel and conferences
Gain on recognition of assets
ATO receipts previously recognised as
income
Total other expenses
Annual Report 2014
Queensland Braille Writing Association
3,983
5,647
1,433
6,567
1,800
161
4,333
491
1,464
87,191
3,741
8,731
886
7,265
(266)
25
1,818
141
3,547
(728)
2,092
(61,365)
2,218
40,163
Page 21 of 25
9
Queensland Braille Writing Association
ABN: 93 456 085 512
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR YEAR ENDED 31 DECEMBER 2014
2014
$
2013
$
970,140
1,703
971,843
998,884
3,271
1,002,155
1,600,000
1,600,000
1,600,000
1,600,000
1,135,044
(353,235)
781,809
1,111,318
(333,544)
777,774
434,386
(293,278)
141,108
481,931
(271,824)
210,108
5
Note
5
Investments
Short term investments
Other
6
Note
6
Property, Plant and Equipment
Freehold land
At independent valuation
Buildings
At independent valuation
Accumulated Depreciation
Plant and equipment
At cost
Accumulated Depreciation
Total Property, Plant and
Equipment
2,522,917
2,587,882
A reconciliation of the written down values at the beginning and end of the current financial year
is set out below:
Plant &
Land
Building
Equipment
Total
$
$
$
$
Balance at 1 January 2014
Additions - purchased in year
Additions (prior years)
Disposal
Revaluation
Depreciation
Balance at 31 December 2014
1,600,000
1,600,000
777,774
1,500
22,226
(19,691)
781,809
210,108
7,628
(55,174)
(21,454)
141,108
2,587,882
9,128
(32,948)
(41,145)
2,522,917
Valuation of Land and Building
The land and building were last revalued on 24 September 2014 based on independent
assessments by R.Matthews & Sons Pty Ltd T/As Matthews Real Estate.
Annual Report 2014
Queensland Braille Writing Association
Page 22 of 25
10
Queensland Braille Writing Association
ABN: 93 456 085 512
NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR YEAR ENDED 31 DECEMBER 2014
2014
$
Note
7
Retained Earnings
Balance at the beginning of the year
Loss for the year
Education Division Reserves transfer
Balance at the end of the year
Revaluation Reserves
Balance at the beginning of the year
Asset Revaluation
Balance at the end of the year
Education Division Reserves
Balance at the beginning of the year
Transfer to Retained Earnings
Total
1,354,327
(27,260)
1,327,067
2,273,780
(32,948)
2,240,832
-
3,567,899
2013
$
1,356,994
(28,963)
26,296
1,354,327
2,648,807
(375,027)
2,273,780
26,296
(26,296)
3,628,107
The Education Division Reserves has been transferred to Retained Earnings in the prior
year.
Note
8
Events after the Reporting Period
After the year end the Association entered into a conditional contract for the sale of a
portion of the land on which Braille House resides.
Note
9
Commitments
The Association had no commitments as at 31 December 2014.
Note
10
Contingent Assets/Liabilities
There are no known contingent assets or liabilities of a significant nature at balance date.
Annual Report 2014
Queensland Braille Writing Association
Page 23 of 25
11
INDEPENDENT AUDITOR’S REPORT
QUEENSLAND BRAILLE WRITING ASSOCIATION
ABN: 93 456 085 512
To the Members of Queensland Braille Writing Association
Report on the financial report
We have audited the accompanying financial report being a special purpose financial report, of Queensland
Braille Writing Association, which comprises the statement of financial position as at 31 December 2014, and
the statement of profit or loss and other comprehensive income for the year ended on that date, a summary of
significant accounting policies, other explanatory notes and the statement by members of the committee.
Management Committee's Responsibility for the Financial Report
The committee of the association is responsible for the preparation and true and fair presentation of the financial
report and has determined that the basis of preparation described in Note 1 to the financial report is appropriate
to meet the requirements of the Associations Incorporation Act 1981 and the Australian Charities and Not-forprofits Commission Act 2012 and is appropriate to meet the needs of the members. The committee’s
responsibility also includes such internal control as the committee determines is necessary to enable the
preparation and true and fair presentation of the financial report that is free from material misstatement, whether
due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in
accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical
requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance about
whether the financial report is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial report. The procedures selected depend on the auditor’s judgement, including the assessment of the
risks of material misstatement of the financial report, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the association’s preparation of the financial report
that gives a true and fair view, in order to design audit procedures that are appropriate in the circumstances, but
not for the purpose of expressing an opinion on the effectiveness of the association’s internal control. An audit
also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting
estimates made by the management committee, as well as evaluating the overall presentation of the financial
report.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
Independence
In conducting our audit, we have complied with the independence requirements of the Australian professional
ethical pronouncements.
Auditor's Opinion
In our opinion, the financial report of Queensland Braille Writing Association presents fairly, in all material
respects, the financial position of Queensland Braille Writing Association as at 31 December 2014 and its
Annual Report 2014
Queensland Braille Writing Association
Page 24 of 25
financial performance for the year ended in accordance with the accounting policies described in Note 1 to the
financial statements, and the Associations Incorporation Act of Queensland and the Australian Charities and Notfor-profits Commission Act 2012.
Basis of Accounting
Without modifying our opinion, we draw attention to Note 1 to the financial report, which describes the basis of
accounting. The financial report has been prepared to assist Queensland Braille Writing Association to meet the
requirements of the Associations Incorporation Act 1981 and the Australian Charities and Not-for-profits
Commission Act 2012. As a result, the financial report may not be suitable for another purpose.
Gary Paul Smith
Director
Specialised Audit and Assurance Services
Certified Practising Accountants
Suite 4, 118 Vulture Street
South Brisbane Qld 4101
Annual Report 2014
Queensland Braille Writing Association
Page 25 of 25