LAURISTON GIRLS' SCHOOL

Consolidated Statement Of Financial Position As At 31 December 2022

Statement Of Financial Position As At 31 December 2022

The accompanying notes form part of the financial statements

Report of the Independent Auditor on the Summar y Financial Statements to the M embers of Lauriston Girls’ School

We report on the Summary Financial Statements of Lauriston Girls’ School (the “Entity”) for the year ended 31 December 2022. The summary financial statements, which comprise the consolidated statement of financial position as at 31 December 2022 and the consolidated statement of profit and loss and other comprehensive income for the year then ended (the “summary financial statements”), are derived from the audited financial report of Lauriston Girls’ School for the year ended 31 December 2022.

In our opinion, the accompanying summary financial statements are consistent, in all material respects, with the audited financial report.

Summary Financial Statements

The summary financial statements do not contain all the disclosures required by the Australian Accounting Standards. Reading the summary financial statements and the auditor’s report thereon, therefore, is not a substitute for reading the audited financial report and the auditor’s report thereon. The summary financial statements and the audited financial report do not reflect the effects of events that occurred subsequent to the date of our report on the audited financial report.

T The Audited Financial Repor t and Our Report Thereon

We expressed an unmodified audit opinion on the audited financial report in our auditor’s report dated 29 March 2023.

E Emphasis of Matter

Basis Of Preparation And Restriction On Distribution And Use

The Summary Financial Statements have been prepared for the purpose of the Entity to meet the financial reporting responsibilities under the Australian Charities and Not-for-Profits Commission Act 2012 (the ACNC Act 2012) . As a result, the Summary Financial Statements may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Our report is intended solely for the members, the Directors and the Australian Charities and Not-for-profits Commission (ACNC) and should not be distributed to or used by parties other than the members, the Directors and the ACNC. Our opinion is not modified in respect of this matter.

O ther Information

The Directors are responsible for the other information. The other information comprises the information included in the Entity’s Annual Report obtained at the date of this auditor’s report, but does not include the summary financial statements and our auditor’s report thereon.

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

Liability limited by a scheme approved under Professional Standards Legislation. Member of Deloitte Asia Pacific Limited and the Deloitte Organisation

In connection with our audit of the summary financial statement, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the summary financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed on the other information that we obtained prior to the date of this auditor’s report, 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.

T The Directors’ Responsibility for the Summary Financial Statements

The Directors are responsible for the preparation of the summary financial statements, including their derivation from the Audited Financial Report of the Entity for the year ended 31 December 2022.

Auditor’s Responsibility

Our responsibility is to express an opinion on whether the summary financial statements are consistent, in all material respects, with the audited financial report based on our procedures, which were conducted in accordance with Auditing Standard ASA 810 Engagements to Report on Summary Financial Statements

I Independence

In conducting our audit, we have complied with the independence requirements of subdivision 60-C of the Australian Charities and Not-for-Profits Commission Act 2012 . We confirm that the independence declaration required by subdivision 60-C of the Australian Charities and Not-for-Profits Commission Act 2012, which has been given to the directors of Lauriston Girls’ School would be in the same terms if given to the directors as at the time of this auditor’s report.

Isabelle Lefevre Partner Chartered Accountants Melbourne, 4 August 2023