Annual Report 2023

The CGS Foundation was established to encourage and foster the interest and financial support of the community to preserve, improve and develop the standards, services, property and facilities of Camberwell Grammar School.

The principal activities of the Foundation are to:

• through its own initiatives and those of the Camberwell Grammar School and the broader School community, drive and support fundraising initiatives for the benefit of the School;

• support the ‘friend raising’ initiatives within the broader School community;

• apply funds raised by the Foundation in the best interests of the School; and

• act as fiduciary custodian of funds previously raised and not yet applied.

The Foundation is the trustee of three funds:

• the Building Fund which provides monies for the development of new buildings and facilities, and the preservation and maintenance of existing facilities;

• the Scholarship Fund which provides scholarships to enable students to attend the school or remain at the School; and

• the Education Fund which provides monies to support the educational program of the School.

Gifts to the Building Fund and the Scholarship Fund are tax deductible.

The Camberwell Grammar School Foundation Limited

Naming Rights Opportunities

Camberwell Grammar offers a number of opportunities for families to name a part of the School in perpetuity, including facilities within the Sports Centre and the Chapel. Gifts may be acknowledged through the naming of seats in The Performing Arts Centre, the Quinn Lecture Theatre or the Chapel, or various plaques within the School.

Major naming rights gifts are generally made over a number of years. If you would like to discuss any of these opportunities, or the naming of a scholarship, please speak to the Headmaster or the Head of Community and Development, both of whom would be pleased to give you further information and discuss your wishes.

1.1 Present 1.2 Apologies

Notice of Meeting

The 38th Annual General Meeting of the Camberwell Grammar School Foundation Limited A.B.N. 69 006 703 171 will be held in the Camberwell Room at Camberwell Grammar School on Tuesday 21 May, 2024 at 6.30pm

Minutes of 2023 AGM

3. Business of the meeting

3.1 President’s Report

3.2 Financial Statements

• Camberwell Grammar School Foundation Limited

The Financial Statements for the Camberwell Grammar School Foundation Limited are available for viewing on the Camberwell Grammar School website

3.3 Board of Management – elections

4. Other Business

4.1 Constitution – Special Resolution

The Draft Constitution for the Camberwell Grammar School Foundation Limited, and the accompanying:

• Explanatory Statement and

• Draft Special Resolution in support of its proposed adoption, are available for viewing

5. Closure

The Roystead Society

Thank You

The Roystead Society was established in 2001 to recognise the generosity of those in our community who have indicated their intention to remember Camberwell Grammar School in a bequest. Membership of the Roystead Society is presented to anyone who indicates such a bequest, regardless of the level of financial commitment. Members are invited to an annual Roystead Society dinner to enable them to be thanked for their generosity in their lifetime.

Mrs J P Anderson

Mr J K Atock

Dr N P Aylott

Mr & Mrs C M Beeny

Mr & Mrs R Bennett

Mr C F Black OAM

Dr R S Breadmore

Dr B Bruck

Mr L E Chadwick

Mr J H Crutch

Mr A N Curphey OBE

Mr K E B Doery

Dr & Mrs F C Fleming

Mr & Mrs D N Growns

Mr & Mrs A G Haintz

Mr D S Herborn OAM

Dr & Mrs M D Hobday

Mrs D Killeen

Mrs M Leong

Prof A Linden

Miss M F Lucas

Mr I G W Mason

Mr D McDonald

Mr H R McDonald

Mr R M Muirhead

Mr G R Nathan

Patterson Bequest

Mr G R Phillips

Mr L G Quinn

Mr I L Robertson AO

Mr K M Slater

Dr W J C Spring

Mr & Mrs A C Thomas

Mr P L Wheelton AM, KSJ

Dr & Mrs I G P Wilding

Dr J M Xipell

If you would like information about including Camberwell Grammar School in your estate planning, please contact the Head of Community and Development on 03 9835 1742 or email cec@cgs.vic.edu.au.

President’s Report

Dedicated to enhancing our culture of giving

When Camberwell Grammar School was founded in 1886, A.B Taylor’s vision was for a school for ‘the boys in the local community’. While that vision still underpins our School, much has changed over the years as our reputation and our community has grown. Now, over a third of our current students – or more than 400 families –travel from beyond our local region to experience a Camberwell Grammar education.

We encourage our students to be curious, to ask searching questions and to debate rationally and civilly. Through hard work and dedication, we hope that every student who comes to Camberwell Grammar School will strive to become a good person and an active citizen. Our values and our vision also encourage us to make a positive difference in the world, to be a force for good, and to help create a better society. We believe in the transformative power of education to change lives and to make the world a better place.

Since those humble beginnings in 1886, we have been fortunate and have grown to become a school of privilege. Approximately 80% of our families now come from the top quartile of the population in the index of Community Socio-Educational Advantage (ICSEA).

We believe that with that privilege comes responsibility. We encourage our graduates to go out into the world and do good deeds. As a school we should do the same. We know that there are many students in the broader community who could clearly benefit from a Camberwell Grammar School education, but this is out of reach due to a family’s social and cultural background as well as their financial circumstances. We are now laying the foundations to remove that financial barrier and are in a good position to invite at least some of those students into our community.

We are challenged by our motto to be known by our deeds, and we believe the time has come for us to act to make a Camberwell Grammar School education available to a broader, more diverse demographic.

Our Vision

At Camberwell Grammar School, we are proud of the way in which we aim to give every student in our care the very best possible education to prepare them for a meaningful life.

For many years we have provided a range of scholarships for entry to Camberwell Grammar School: Academic, Music, General Excellence (for the most part without regard for the families’ financial position) and, more recently, Indigenous.

We celebrate these scholars and all that they have achieved, but we can do more, and we need to do more. As part of our Strategic Plan, we are committed to supporting children from less socio-economic advantaged families, whose lives could be transformed through a Camberwell Grammar School education.

Scholarship programs change not only those who receive them; but they enrich school culture by increasing the diversity of backgrounds and experiences of our community. By providing access to an even broader range of students, our vision gains even more strength.

To that end, we are embarking on an ambitious campaign to expand our current needsbased scholarship program to provide opportunities to students with potential who would otherwise be unable to afford the educational experience that we provide.

David de Kretser Scholarships

The newly created David de Kretser Scholarships will provide life changing opportunities for students whose family situations would otherwise prevent them from experiencing the transformative education only possible at a school like Camberwell Grammar School. We are seeking support from the entire Camberwell Grammar School community to join with us as we embark on these inspiring, transformational opportunities.

Our goal is to create a scholarship endowment for the David de Kretser Scholarships that, over time, will allow us to offer the opportunity of a Camberwell Grammar School education to up to ten students a year throughout their time in secondary school, an undertaking that will involve school fees, and many other costs that are a part of the educational experience at our School.

This ambitious undertaking will take time. It will require hard work and dedication, just as teaching and learning do. But, as with teaching and learning, the results will transform the lives of these scholars, their families and our school community as a whole.

We invite you now to invest in the future of young students who would benefit from a Camberwell Grammar School education, as you or members of your family have done. By doing this you will be helping to shape the future – for the better. Our goal is big and bold, but it reflects our belief that a Camberwell Grammar School education has the power to generate opportunities for students, and that a scholarship based on merit and promise, regardless of financial capacity, can transform lives.

Until recently, the majority of our fundraising has focused on raising money for buildings, from the Memorial Hall in the 1950s, to the Sports Centre completed in 2017. Our fundraising has allowed us to improve our facilities over time – and many have contributed to this outstanding outcome. The initiative proposed above presents us with a new focus, a cause which is unrelated to bricks and mortar, but contributes to building a more equitable world. The issue of social and economic inequity is bigger than our School, and we cannot fix it on our own, but we can assume a leadership role in helping to address it.

Although the School is still enjoying a lull of major works after the completion of the most recent Master Plan and the opening of the Sports Centre, there are still a number of other significant projects underway or recently completed, including the following:

Masterplan

In 2023, a robust engagement initiative was launched to help inform and shape our forthcoming campus Masterplan. This extensive undertaking has secured invaluable input from a diverse spectrum of stakeholders including parents, staff, students, OCGA, School Council and local cultural elders. A diverse team of consultants has also been engaged to complete investigations into existing building and service conditions, heritage considerations, planning opportunities and infrastructure analysis. We aim to finalise the Masterplan and commence the consultation and endorsement process with the City of Boroondara by late 2024. We will hear much more about this exciting phase in our School’s future over the years to come.

Minor Capital Projects

In 2023, a series of minor projects were successfully executed, reinforcing our commitment to providing contemporary and functional spaces addressing both student and staff needs. Notably, the transformation of the house at 36 Walsh St into a modern office space for some of our Business Administration team has provided valuable experience for us in converting residential properties on our boundary to an educational / administration purpose.

Our IT Office also underwent substantial refurbishment, bolstering our capacity to deliver improved helpdesk services and face-to-face support to our students and staff.

The revitalisation of the Pre-prep playground has created a vibrant and accessible outdoor learning arena, fostering curiosity and exploration among our youngest learners.

Other enhancements across various areas of the campus include aesthetic upgrades within the Mallinson building, comprehensive refurbishments of garden beds and grass spaces, and the installation of upgraded services in Dorset to ensure the proper storage and display of the Xipell Art Collection.

Sustainability

In 2023, the commitment to sustainability deepened with the appointment of a new Sustainability Project Coordinator, to help and guide us on our ambitious Net Zero by 2030 journey. Current focus has been on:

• waste - including the introduction of a FOGO (food organics green organics) stream and a reduction in single-use packaging;

• improved KAO water irrigation monitoring;

• enhancements to building light, heating, and cooling systems;

• biodiversity projects - engaging students in planting native plant species and installing bee hotels and bird nesting boxes;

• developing partnerships with other schools and external sustainability leaders; and

• through our Towards 2050 and Green Ninja student groups, organising Green Week and activities to engage and educate our broader community about sustainability.

We achieved our 2023 target reductions in greenhouse gas emissions for transport, water, and gas usage, while identifying the need for an even greater focus on electricity consumption, paper procurement, recycling and waste to landfill.

I would like to thank all members of the Foundation Board for their contribution in providing valuable advice not only in stewarding the endowments that have been generously donated and grown under their watch, but also for the insight and guidance provided to the Community and Development team. Further, I would particularly like to thank the Investment Committee, ably led by Gavin Powell, for its wisdom and commitment to this stewardship.

In closing, I would particularly like to thank the whole School community for the generosity of time, finances and participation in the wide range of activities undertaken. We are blessed to be part of a diverse, caring community, built on the foundation of developing our students to lead by example and be good citizens of the world who want to make a positive difference.

Spectemur Agendo

David Haintz AM (1983), President

THE CAMBERWELL GRAMMAR SCHOOL FOUNDATION LIMITED ACN 006 703 171

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

The Camberw ell Grammar School Foundation Limited

ACN: 006

Responsible Persons' Report

31 December 2023

Your responsible persons present their report on The Camberwell Grammar School Foundation Limited for the financial year ended 31 December 2023

Information on responsible persons

The names,qualifications, experience and special responsibilities of each person who has been a responsible person during the year and to the date of this report are:

Mr Jack W egman Elected May 2005

Qualifications BA, Dip. Psych, Company Director

Mr Gavin Lee Powell Elected April 2010

Qualifications BComm, CA, FCIS, MSAA

Mr Robert Mark Scheiber Elected March 2013 Qualifications B. Bus (Acc), CAANZ, MBA, MTax, CTA

Mr David Antony Haintz, AM Elected May 2021 Qualifications CFP, FFPA, B. Ed, Dip FP, FAICD

Ms Lyndal Barrington Elected August 2016 Qualifications Practice Manager

Responsible persons have been in office since the start of the financial year to the date of this report unless otherwise stated.

Principal activities

The principal activities of The Camberwell Grammar School Foundation Limited (the 'Foundation') during the year were to:

 through its own initiatives and those of the Camberwell Grammar School (the 'School') and the broader School community, drive and support fundraising initiatives for the benefit of the School;

 support the ‘friend raising’ initiatives within the broader School community;

 apply funds raised by the Company in the best interests of the School; and

 act as fiduciary custodian of funds previously raised and not yet applied.

Members' guarantee

The Camberwell Grammar School Foundation Limited is a company limited by guarantee. In the event of, and for the purpose of, winding up of the Foundation, the amount capable of being called up from each member and any person or association who ceased to be a member in the year prior to the winding up, is limited to $5.

Responsible Persons' Report

31 December 2023

Operating results

The total comprehensive income of the Foundation amounted to $ 1,397,593 (2022: $7,257,136).

After balance date events

No matters or circumstances have arisen since the end of the financial year which significantly affected or may significantly affect the operations of the Foundation, the results of those operations or the state of affairs of the Foundation in future financial years.

Auditor's independence declaration

The auditor's independence declaration in accordance with section 60-40 of the Australian Charities and Not-for-profits Commission Act 2012, for the year ended 31 December 2023 has been received and can be found in this financial report.

Signed in accordance with a resolution of the Board:

Responsible person: .......................................................... Mr David Antony Haintz, AM

Dated 14 February 2024

Responsible person: ........................................................... Mr Gavin Lee Powell

The Camberw ell Grammar School Foundation Limited

ACN: 006 703 171

Auditor's Independence Declaration under section 60-40 of the Australian Charities and Not-for-profits Commission Act 2012 to the Board of The Camberw ell Grammar School Foundation Limited

I declare that, to the best of my knowledge and belief, during the year ended 31 December 2023, there have been:

(i) no contraventions of the auditor independence requirements as set out in the Australian Charities and Not-forprofits Commission Act 2012 in relation to the audit; and

(ii) no contraventions of any applicable code of professional conduct in relation to the audit.

ACCRU MELBOURNE (AUDIT) PTY LTD

R A LANE Director

14 February 2024

50 Camberwell Road HAW THORN EAST VIC

Statement of Comprehensive Income For the Year Ended 31 December 2023

Statement

of Financial Position As At 31 December 2023

Statement of Changes in Members' Funds

For the Year Ended 31 December 2023

2023

Statement of Cash Flow s For the Year Ended 31 December 2023

The accompanying notes form part of these financial statements.

Notes to the Financial Statements

For the Year Ended 31 December 2023

The financial statements are for The Camberwell Grammar School Foundation Limited (the Foundation) as a not-for-profit individual entity, incorporated and domiciled in Australia. The Foundation is a company limited by guarantee.

1 Summary of Significant Accounting Policies

(a) Basis of preparation

The financial statements are general purpose financial statements that have been prepared in accordance with Australian Accounting Standards - Simplified Disclosures and the Australian Charities and Not-for-profits Commission Act 2012

Australian Accounting Standards set out accounting policies that the AASB has concluded would result in financial statements containing relevant and reliable information about transactions, events and conditions. Material accounting policies adopted in the preparation of these financial statements are presented below and have been consistently applied unless otherwise stated.

The financial statements have been prepared on an accruals basis and are based on historical costs modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities.

(b) Income tax

No provision for income tax has been raised as the Foundation is exempt from income tax under Div 50 of the Income Tax Assessment Act 1997

(c) Revenue and other income

Revenue is recognised on a basis that reflects the transfer of promised goods or services at an amount that reflects the consideration the Foundation expects to receive in exchange for those goods or services. Revenue is recognised by applying the five-step model specified under AASB 15 Revenue from Contracts with Customers

Donations and bequests are recognised as revenue when the right to receive the donation or bequest has been established.

Interest revenue is recognised when it becomes receivable on a proportional basis taking into account the interest rates applicable to the financial assets.

Dividend revenue is recognised when the right to receive a dividend has been established.

Other revenue is recognised when the right to receive the revenue has been established.

All revenue is stated net of the amount of goods and services tax (GST).

ACN: 006 703 171

Notes to the Financial Statements

For the Year Ended 31 December 2023

1 Summary of Significant Accounting Policies

(d) Financial instruments

Financial instruments are recognised initially on the date that the Foundation becomes party to the contractual provisions of the instrument.

On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred).

Financial assets

All recognised financial assets are subsequently measured in their entirety at either amortised cost or fair value, depending on the classification of the financial assets.

Classification

On initial recognition, the Foundation classifies its financial assets into the following categories, those measured at:

 amortised cost

 fair value through other comprehensive income - equity instrument (FVOCI - equity)

Financial assets are not reclassified subsequent to their initial recognition unless the Foundation changes its business model for managing financial assets.

Amortised cost

Assets measured at amortised cost are financial assets where:

 the business model is to hold assets to collect contractual cash flows; and

 the contractual terms give rise on specified dates to cash flows are solely payments of principal and interest on the principal amount outstanding.

The Foundation's financial assets measured at amortised cost comprise trade and other receivables and cash and cash equivalents in the statement of financial position

Subsequent to initial recognition, these assets are carried at amortised cost using the effective interest rate method less provision for impairment.

Interest income and impairment are recognised in profit or loss. Gain or loss on derecognition is recognised in profit or loss.

Fair value through other comprehensive income

Equity instruments

The Foundation has a number of strategic investments in listed entities over which are they do not have significant influence nor control. The Foundation has made an irrevocable election to classify these equity investments as fair value through other comprehensive income as they are not held for trading purposes.

Notes to the Financial Statements

For the Year Ended 31 December 2023

1 Summary of Significant Accounting Policies

(d) Financial instruments

Financial assets

These investments are carried at fair value with changes in fair value recognised in other comprehensive income (financial asset reserve). On disposal any balance in the financial asset reserve is transferred to retained earnings and is not reclassified to profit or loss.

Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI.

Impairment of financial assets

Impairment of financial assets is recognised on an expected credit loss (ECL) basis for the following assets:

 financial assets measured at amortised cost

 debt investments measured at FVOCI

When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Foundation considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Foundation's historical experience and informed credit assessment and including forward looking information.

The Foundation uses the presumption that an asset which is more than 30 days past due has seen a significant increase in credit risk.

Trade receivables and contract assets

Impairment of trade receivables and contract assets have been determined using the simplified approach in AASB 9 which uses an estimation of lifetime expected credit losses. The Foundation has determined the probability of non-payment of the receivable and contract asset and multiplied this by the amount of the expected loss arising from default.

The amount of the impairment is recorded in a separate allowance account with the loss being recognised in finance expense. Once the receivable is determined to be uncollectable then the gross carrying amount is written off against the associated allowance.

Financial liabilities

The Foundation measures all financial liabilities initially at fair value less transaction costs, subsequently financial liabilities are measured at amortised cost using the effective interest rate method.

The financial liabilities of the Foundation comprise trade payables, bank and other loans and finance lease liabilities.

(e) Comparative figures

The comparative figures have been adjusted for the recognition of the Building Fund within the Foundation's financial statements.

Notes to the Financial Statements For the Year Ended 31 December 2023

3

5

6

Notes to the Financial Statements

For the Year Ended 31 December 2023

8 Cash Flow Information

Reconciliation of net surplus to net cash provided by operating activities: Net surplus for the year 632,189 8,634,979

Non-cash flows in surplus:

- investment income received via dividend reinvestment plans (DRPs) (61,864) (124,047)

- donations received in kind - (3,112,350)

Changes in assets and liabilities:

- (increase)/decrease in trade and other receivables 4,071,965 (4,038,763)

- increase/(decrease) in trade and other payables 69,526 1,585 Cashflow from operations 4,711,816 1,361,404

9 Financial Risk Management

The Foundation's financial instruments consist mainly of deposits with banks, term deposits, managed listed investments, accounts receivable and payable. The Foundation does not invest in derivative financial instruments.

The main risks the Foundation is exposed to through its financial instruments are interest rate risk, liquidity risk, credit risk and price risk.

Interest rate risk

The Foundation's exposure to interest rate risk is the risk that a financial instruments value will fluctuate as a result of changes in market interest rates and the effective weighted average interest rates on classes of financial assets and financial liabilities.

The responsible persons do not anticipate any dramatic fluctuation in interest rates that have material impact on the investment portfolio and hence the balances of financial assets on the statement of financial position as at the balance date.

Liquidity risk

The Foundation manages liquidity risk by monitoring forecast cash flows and ensuring that adequate cash on hand is maintained.

Price risk

Price risk relates to the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in value of investments.

Such risk is managed through diversification of investments across industries and geographic locations.

Credit risk

The maximum exposure to credit risk, excluding the value of any collateral or other security, at balance date to recognised financial assets, is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the statement of financial position and notes to the financial statements.

Notes to the Financial Statements

For the Year Ended 31 December 2023

9 Financial Risk Management

The Foundation does not have any material credit risk exposure to any single receivable or group of receivables under financial instruments entered into.

The Foundation is not subject to any financial risks other than the ones listed above.

The aggregate net fair values and carrying amounts of financial assets and financial liabilities are disclosed in the statement of financial position and in the notes to the financial statements.

11 Related Party Transactions

These parties are considered to be related parties to The Camberwell Grammar School Foundation:

- The Camberwell Grammar School - The Camberwell Grammar School Foundation Building Fund - The K.M. Slater Charitable Trust

Notes to the Financial Statements

For the Year Ended 31 December 2023

12 Company as trustee

(a) The K.M. Slater Charitable Trust

The Foundation acts as trustee of the K.M. Slater Charitable Trust

The Foundation was appointed the Trustee of The K.M. Slater Charitable Trust (the Trust). The purpose of the Trust is to provide education support to eligible school-age beneficiaries. Due to the special purpose nature of the trust, the financial information has been reported separately under this note.

As at the balance date, assets and liabilities, receipts and payments of the Trust which are not part of the Foundation's statement of comprehensive income and statement of financial position are detailed as below:

Responsible Persons' Declaration

The responsible persons declare that:

1. The financial statements and notes, as set out on pages 4 to 14, are in accordance with the Australian Charities and Not-for-profits Commission Act 2012 and:

a. comply with Accounting Standards - Simplified Disclosures (including the Australian Accounting Interpretations); and

b. give a true and fair view of the financial position as at 31 December 2023 and of the performance for the year ended on that date of the Foundation

2. In the responsible persons' opinion, there are reasonable grounds to believe that the Foundation will be able to pay its debts as and when they become due and payable.

This declaration is made in accordance with a resolution of the Board.

Responsible person ..............................................................

Dated 14 February 2024

Mr David Antony Haintz, AM

Responsible person ............................................................

Mr Gavin Lee Powell

The Camberw ell Grammar School Foundation Limited Independent Audit Report to the members of The Camberw ell Grammar School Foundation Limited

Report on the Audit of the Financial Report

Opinion

We have audited the financial report of The Camberwell Grammar School Foundation Limited (the Company), which comprises the statement of financial position as at 31 December 2023, the statement of comprehensive income, the statement of changes in members' funds and the statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies, and the responsible persons' declaration

In our opinion, the accompanying financial report of the Company is in accordance with the Division 60 of the Australian Charities and Not-for-profits Commission Act 2012, including:

(i) giving a true and fair view of the Company's financial position as at 31 December 2023 and of its financial performance for the year ended; and

(ii) complying with Australian Accounting Standards - Simplified Disclosures (including the Australian Accounting Interpretations) and the Australian Charities and Not-for-profits Commission Regulation 2013

Basis for Opinion

We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Company in accordance with the auditor independence requirements of section 60-40 of the Australian Charities and Not-for-profits Commission Act 2012 and the ethical requirements of the Accounting Professional and Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion

Information other than the Financial Report and Auditor's Report Thereon

The responsible persons are responsible for the other information. The other information comprises the information included in the responsible persons' report for the year ended 31 December 2023, but does not include the financial report and our auditor’s report thereon.

Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of Responsible Persons for the Financial Report

The responsible persons of the Company are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards - Simplified Disclosures (including the Australian Accounting Interpretations) and the Australian Charities and Not-for-profits Commission Act 2012 and for such internal control as the responsible persons determine is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

In preparing the financial report, the responsible persons are responsible for assessing the school’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 responsible persons either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Report

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is 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 Australian Auditing Standards 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 the financial report.

As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. W e also:

 Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

 Obtain an understanding of internal control relevant to the audit 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 school’s internal control.

 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the responsible persons.

 Conclude on the appropriateness of the responsible persons’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the school’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the school to cease to continue as a going concern.

 Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the responsible persons regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

R A LANE Director

14 February 2024

2,853,770

FOUNDATION MEMBERS

Membership of the CGS Foundation

Gifts to Camberwell Grammar School can be acknowledged with Life Membership of the School Foundation.

• Donors of gifts between $5,000 and $25,000 are known as Fellows of the Foundation;

• Donors of gifts between $25,000 and $50,000 are known as Benefactors of the Foundation;

• Donors of gifts between $50,000 and $100,000 are known as Trustees of the Foundation; and

• Donors of gifts over $100,000 are known as Patrons of the Foundation.

All gifts made to Camberwell Grammar School through the Foundation are cumulative, enabling individual or family donors to move through levels over a period of years.

Patrons

CGS Parents’ Association

Danks Trust

Mr K E B Doery

Mr D S Herborn OAM

Mr H R McDonald

The Hon Justice J E

Middleton

Mr L G Quinn

Mr & Mrs L W Rose

Mr K R Warren

Mr P L Wheelton AM, KSJ

Mr B W C Wilson

Dr J M Xipell

Trustees

Mr & Mrs N Arasaratnam

Mr & Mrs R Campbell

Mr J S Chambers

Mr & Mrs L W Cooke

Mr & Mrs P Crone

Mr A N Curphey OBE

Mrs J Danks

Prof D M Danks AO

Mr R H Dowling

Dr & Mrs D F Ellett

Mr I Fitzgerald

Dr & Mrs L Gainsford

Mr & Mrs A D Hamilton

Mr J M Hilliard AO

HMW Family Trust

Mr & Mrs W R Lanyon

Mr I E Lenton

Mrs M Leong

Dr R G Meikle

Mr R M Muirhead

Mr T W Parker

Patterson Bequest

Mr G R Phillips

Mr P Ranjan & Mrs A Dayal

Mr G Seabrook

Mr R Stewart

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