SJA (NSW) AGM 2024 Document Pack

St John Ambulance Australia (NSW)

(ACN 001 738 370)

Notice of 133rd Annual General Meeting

Notice is hereby given that the 133rd Annual General Meeting of St John Ambulance Australia (NSW) will be held on:

Date: Thursday, 9 May 2024

Venue: via MS Teams: Meeting ID: 450 229 214 952, Passcode: MF9bcZ

Time: 6.00pm

Business

1.Opening and Acknowledgement of Country 2.Apologies

3.Welcome

4. Confirmation of previous Minutes

5. Matters Arising

6.2023 Financial Statements

7.2023 Year in Review

8. General Business

9. Close

Any questions for the meeting should be received in writing via mail or emailed to agm@stjohnnsw.com.au no later than Sunday, 28 April 2024.

The papers for the meeting are attached and can also be accessed here

An interactive copy of the 2023 Annual Financial Statements can also be accessed here.

Proxy Voting

Pursuant to clause 16 of the Company’s Constitution, each member is entitled to appoint a proxy to attend the meeting and vote on the proposed resolutions by notice given to the Company. The proxy must be a member of the Company The Proxy Appointment form is attached and can also be downloaded here Proxy Appointment forms are to be sent to the Company Secretary before the meeting by email at agm@stjohnnsw.com.au

Yours sincerely

Dominic Teakle

Michael Churchman Company Secretary Company Secretary

AGENDA

ANNUAL GENERAL MEETING

St John Ambulance Australia (NSW) (ACN 001 738 370)

The 133rd Annual General Meeting will commence at 6.00pm

1. Meeting Open and Acknowledgement of Country

The Chair opens the meeting and begins with an Acknowledgement of Country.

2.Apologies

The Chair calls on the CEO to read the apologies.

3.Welcome

The Chair welcomes Members and special guests

4. Confirmation of previous Minutes

• The Minutes of the 132nd Annual General Meeting held on Thursday 11 May 2023 to be confirmed and signed accordingly by the Chair.

• The Minutes of the General Meeting held on Tuesday 24 October 2023 to be confirmed and signed accordingly by the Chair.

5. Matters Arising

There were no matters arising from the previous meeting.

6. Annual Financial Statements

Consider the report of the Board of Directors, the Financial Statements and Auditor's Report for the year ended 31 December 2023.

7. Year In Review

Presentation of the 2023 Year in Review.

8. General Business

Any other business of which appropriate notice has been given

9. Close

The Chair declares the meeting closed.

St John Ambulance Australia (NSW) MINUTES OF THE 132nd ANNUAL GENERAL MEETING

Held via Zoom

On Thursday, 11 May 2023 at 6.00pm

1. OPENING

At 6.09pm, Sean McGuinness (The Chair) welcomed the attendees and confirmed that voting would be conducted through a show of hands counted by the Moderators, Leonie Smith (EA) and Jennifer Joseph. The Chair also requested any member that needed to secure the attention of the meeting or the Chair to please utilise the chat function to allow the moderators or Company secretaries to identify them and advise the meeting.

The Chair noted the documents pertaining to the meeting which were circulated to Members ahead of the meeting via email included: -

• The Notice of the Meeting and Agenda

• Minutes of the 131st AGM held on 17 May 2022

• Minutes of the General Meeting of Members held on 16 March 2023

• 2022 St John Ambulance Australia (NSW) Financial Statements

• Proxy Form

• 2022 St John Ambulance Australia (NSW) Impact Report and the Year in Review

The Chair welcomed attendees and noted that the meeting was being held online in accordance with ASIC and ACNC regulatory guidance.

The Chair advised that a quorum was present and declared the meeting open

The Chair began with an Acknowledgement to Country

The Chair acknowledged the Members present, those guests in attendance and asked the CEO to acknowledge the apologies received.

2. IN ATTENDANCE VIA ZOOM

Sean McGuinness (Chair), Scott McDonald (Deputy Chair), Ilan Lowbeer (Commissioner), Sue CampbellLloyd (Director), Mick Campbell (Director), Larissa Cook (Director), Evelyne Tadros (Director), Stephen Woodhill (Director), Sarah Lance (CEO), Damien Spence (CFO), Harry Delaney, Geoffrey Ticehurst, Debbie Benham, John Clary, Ian Wardman, Kerrie Hall, Matthew Griffiths, Wayde Walker, Cheryl Langdon-Orr, Mark Hutchings, Andrew North, Malcolm Little, Matthew Glozier, Marian Casey, Tricia Spencer, Hoshang Parekh, Peter Cameron, Blake Edgecombe, Bryan Kempton, Rob Lang, Rebecca Skeete, Benjamin McClure, Vanessa Lorford-Mills, Marco Franse, Ikky Khan, James Chandler, Anita Truninger, Louise Eckersley, David Czerkies, Helen Banu-Lawrence, Damon Quinn, Walter Gray, Virginia Kubik, Karen Lak, Shelagh Miller, Sylvia Chan, Neil MacFarlane, Kathleen Miller, Keith Avery, Kylie Brooke, Cameron Roan (Company Auditor, KPMG), Jennifer Joseph, Leonie Smith (EA) (53).

APOLOGIES

William Wesslink, Joanne Muller, Jodie Jordan, David Kerr, Lydia Sharpin, James Garden, Karen Knight, Caroline Manalo, Terrill Steele, Justin Tyra, Jason Mayo, Emma Deadman, Helen Chant, Rolf Schafer, Jasmine Butwell, Aaron Wanke, Chris Chant, Saad Mirza, Jeffrey Parker, Doug Styles, Milan

Stenek, John Ward, Joan Ward, Erica Kaldas, John McClement, Adnan Al-Rabeeah, Sven Nilsson, Sandra Haring, Debbie Nilsson, Jason Whyte, Coretta Bessi (31)

3. WELCOME TO MEMBERS

The Chair introduced his fellow Board Directors and the Executive Team present. The Chair welcomed State Councillors and Members of St John Ambulance Australia (NSW) (St John or the Company) to the 132nd Annual General Meeting

The Chair also welcomed Mr Cameron Roan, Partner of KPMG, the Company’s Statutory Auditor, to answer any questions with respect to the auditor’s report and the conduct of the audit.

The Chair noted the format of the meeting was set out in the agenda and included the Notice of Meeting and the Financial Statements for the Company that were distributed to Members prior to the meeting on 11 April 2023 The Chair requested that with the permission of the Members present that the Notice of Meeting would be taken as read.

4. ANNUAL GENERAL MEETING MINUTES OF 17 MAY 2022

The Chair noted that the Meeting Minutes of the 131st Annual General Meeting of the Company held on 17 May 2022 formed part of the papers for the meeting.

Motion

That the minutes of the 131st Annual General Meeting held on 17 May 2022 be adopted as an accurate record of the meeting

Moved By The Chair

SECONDED Kerrie Hall

The Chair invited any Members to raise any queries or questions regarding the minutes.

There were no queries or questions.

The motion was submitted to a vote and was CARRIED unanimously by a show of hands.

The Chair noted that the Meeting Minutes of the General Meeting of the Company held on 16 March 2023 formed part of the papers for the meeting.

Motion

That the minutes of the General Meeting held on 16 March 2023 be adopted as an accurate record of the meeting.

Moved By The Chair

SECONDED Wayde Walker

The Chair invited any Members to raise any queries or questions regarding the minutes.

There were no queries or questions.

The motion was submitted to a vote and was CARRIED unanimously by a show of hands.

5. MATTERS ARISING

There were no matters arising from the previous meetings.

6. ANNUAL FINANCIAL STATEMENTS

The Chair noted the Financial Statements of the Company and its controlled entity for the year ended 31 December 2022, together with the accompanying Auditors’ Report and Independence Declaration as required under the Australian Charities and Not-for-profits Commission Act 2012, were previously distributed to Members.

There were no questions received from Members with respect to the Annual Financial Statements prior to the meeting.

The Chair opened the forum to allow Members to raise any questions or queries on the Financial Statements.

There were no further queries or questions.

Motion

That the Financial Statements for the year ended 31 December 2022 be adopted.

Moved By The Chair

SECONDED

Andrew North

The motion was submitted to a vote and was CARRIED unanimously by a show of hands.

7. 2023 State Council Election Results

The Chair tabled the 2023 State Council Election Results.

The Chair thanked the retiring Councillors who served in the last State Council from 2020 to 2023 and acknowledged the Hon. Peter Collins AM CStJ RFD KC and Ms Joanne Muller AM for their commitment and dedication to St John (NSW) serving in their roles of State Council President during the term of the last State Council.

The Chair thanked all members nominated for State Council and participated in the State Council election process and announced the members of the next State Council for 2023 to 2026.

Representing the Members of the Order

Kerrie Hall DStJ

Mark Hutchings CStJ

Colin Lott OAM CStJ

John Ward KStJ

Representing Members of Staff

Jennifer Joseph

Representing Members of the Youth Program

Matthew Griffiths OStJ

Karthik Sunderasan MStJ

Representing the Northern Zone

Sue Campbell-Lloyd AM CStJ

Wayde Walker MStJ

Representing the Southern/Central Zone

Benjamin Scott MStJ

Blake Edgecombe MStJ

Representing the Northern Metro Zone

Ben Tory MStJ

Lydia Sharpin OAM OStJ

Representing Southern Metro Zone

Malcolm Little OAM CStJ

Harry Delaney OAM KStJ

Representing Specialist Team Zone

David Czerkies OAM CStJ

Steven Green

Representing Trainers

Sven Nilsson CStJ

Shelagh Miller

Representing Ophthalmic Care

Assoc Prof Michael Campion CStJ

Representing Historical

Matthew Glozier OStJ

Representing Ceremonial

Debbie Nilsson OAM DStJ

The Chair noted the number of nominations for Councillors representing Members of the Organisation in the Youth Program and Clinical was less than the available positions. As per the Constitution, these positions would be nominated and voted on by Members of the Organisation at a bi-election of the State Council to be held in the near term.

9. YEAR IN REVIEW

The CEO noted that 2022 was another successful year where we continued to expand our impact in the community and invest in our future. The impact of St John (NSW) spanned so many diverse services including emergency support throughout the states’ devastating floods in northern and western NSW, improving first aid knowledge in schools, and providing key medical support at events and public spaces across the state.

The CEO noted we mobilised teams alongside our emergency service partners to assist regional communities in the 2022 NSW floods. Members were there to help the community at evacuation centres and medical centres, treating over 2,500 patients, particularly in Eugorwa in western NSW where we took on the role of responding to Triple Zero calls and triaging patients until NSW Ambulance could arrive

from Parkes. The CEO acknowledged these actions were only possible because of the training and preparation members undertook in divisions and behind the scenes.

The CEO noted the number of community and major events which continued to grow with St John (NSW) members attending over 2,300 events in 2022 together with deployments to Sydney Trains and Sydney Airport.

The CEO acknowledged that COVID-19 remained an issue in 2022, and our members were there to assist with Rapid Antigen Testing and Screening for organisations and members of the public.

The CEO recognised that during 2022, St John was devastated by the passing of our much-loved Executive Team member, Andrew Sitaramayya. Andrew was a fundamental part of our Emergency Services and COVID-19 response work. His energy and intelligence shaped the future of St John.

The CEO noted that 2022 saw a strong focus on our Youth programs, where we continued to build back from COVID-19 times, giving our cadets more training, leadership and volunteer opportunities. We now have nearly 700 junior and cadet members.

The CEO acknowledged the formal accreditation of St John (NSW) as a Child Safe Organisation, promoting the wellbeing of children and young people. Assessed against the national standards for child safety, St John (NSW) had strong processes and a commitment to continuing to provide a safe space for all children and young people, whether they volunteer or presented to us in a medical emergency.

The CEO noted that St John (NSW) invested in equipment, our people and our systems in 2022, with more than $2m alone to expand and upgrade fleet, including more vehicles appropriate to use during emergency responses. We improved the volunteering experience with a new Welcomer model and more support for volunteer leaders. We also made a significant shift in the way we think about our operations, connecting all parts of our organisation so we could engage with our customers and communities more effectively and efficiently. To support this shift, 2022 saw St John build a new website, customer portal, and Customer Relationship Management system

The CEO noted that we trained nearly 50,000 first aid students and opened a new CBD training facility. We developed SjX – a new innovative first aid training platform, a streamlined, engaging learning experience using multimedia content and smartphone technology. In addition, over 20,000 children were trained through our Little First Aiders Program and our community engagement programs and media activities reached over 2.5 million people during the year.

The CEO acknowledged the external recognition received by St John (NSW), being named in the top 5 most trusted charities in Australia in Reptrak’s annual benchmarking report, and that we remained a trusted partner with government continuing to provide relief to the healthcare system through COVID19 clinical and administrative support.

The CEO thanked Damien Spence for his last four years as CFO and Company Secretary, for his outstanding work and the trust he had developed and the respect he was held in by all

The CEO recognised this was also her last AGM as CEO, and thanked the Board members, Chair, Commissioners and General Members, Deputy Commissions, staff and volunteers who she had had the opportunity to work with over the last six years

A short video was shown as a 2022 review of the events, work and people of St John NSW.

The Chair acknowledged the work the organisation had done in progressing the 2025 Strategic Plan in all areas of Capability, Knowledge, Safety and Access, making a truly positive impact in our community every week at events around the State, and in particular our responsiveness to rural communities who continue to be affected by floods and fires.

The Chair noted that through our partnerships with government and the healthcare industry we had closed the gap on community health services and provided much needed relief to our healthcare colleagues.

The Chair noted our operating results remained strong. The reported deficit of $0.326m reflects the major, one-off investment into our capability during 2022 of the new technology systems and website. We also made significant investments in 25 new vehicles, operational equipment and the launch of the state of the art facility in the Sydney CBD, setting us up for a strong future, increasing our ability to do even more for the NSW community.

The Chair thanked the Board, leadership team, staff, volunteers and the CEO for her continued commitment to St John over 6 years. The Chair acknowledged the CEO’s leadership during one of the most challenging times in St John’s history, making a significant impact on us all here at St John and had been integral part of both leading and enabling our organisation to progress to its next stage of evolultion.

The Chair acknowledged that this meeting was the final AGM for outgoing CFO and Company Secretary, Damien Spence, who together with the CEO has been an integral part of the team and key initiatives over the last 4 years. The Chair acknowledge and thanked Mr Spence for his contributions.

The Chair acknowledged that this meeting was the final AGM for outgoing Director, Sue Campbell-Lloyd, who had served as Director for over 18 years. During her tenure, Sue had been an advocate and active supporter of our partnership with NSW Health, an active advocate and supporter of our volunteering having Chaired our state-basted Honours & Awards Committee, whilst also applying her professional skill and knowledge in most recent times in support of forming key policies and procedures in response to the COVID-19 pandemic. She would continue to support St John (NSW) as a member of the NSW State Council and Honours & Awards Committee.

10. GENERAL BUSINESS

There were no questions received from Members concerning General Business before the meeting.

The Chair opened the forum to allow Members to raise any questions or queries of General Business

The Chair acknowledged there was no further business.

11. CLOSE

The Chair thanked everyone for taking the time to join the meeting, and with no further business, declared the 132nd Annual General Meeting closed at 6.34pm.

CERTIFIED AS CORRECT CONFIRMED at AGM

Chair:

Date: 25 May 2023

Chair:

Date:

St John Ambulance Australia (NSW) MINUTES OF THE GENERAL MEETING

Held via Zoom

On Tuesday, 24 October 2023 at 6.00pm

1. OPENING

Mr Sean McGuinness (The Chair) welcomed the attendees and confirmed that voting would be conducted through a show of hands counted by the Moderators, Ms Leonie Smith and Ms Jennifer Joseph

The Chair noted the following documents pertaining to the meeting were circulated to Members ahead of the meeting via email:

• Notice of Meeting and Agenda

• Explanatory Statement

• St John Ambulance Australia (NSW) Constitution with markup

• St John Ambulance Australia (NSW) Constitution clean

• Form of appointment of a proxy

The Chair welcomed attendees and noted that the meeting was being held online in accordance with ASIC and ACNC regulatory guidance.

The Chair advised that a quorum was present and declared the meeting open

The Chair acknowledged the Eora people who are the traditional custodians of the land on which he was attending this meeting and acknowledged the traditional custodians of each of the lands in which St John Ambulance Australia (NSW) operates paying his respects to elders both past present and emerging.

The Chair acknowledged the Members present, those guests in attendance and asked the Company Secretary to acknowledge the apologies received

2. IN ATTENDANCE VIA ZOOM

Sean McGuinness (Chair), Mick Campbell (Deputy Chair), Ilan Lowbeer (Commissioner), Coretta Bessi (Director), Larissa Cook (Director), Evelyne Tadros (Director), Stephen Woodhill (Director), Joanne Muller (NSW State Council President), Dominic Teakle (CEO), Michael Churchman (Company Secretary), Keith Avery, Matthew Griffiths, Wayde Walker, Geoffrey Ticehurst, Guy Chapman, Sven Nilsson, Helen Chant, Chris Chant OAM, Bryan Kempton, Mark Sawszak, Catherine Barber, Paul Barber, Cheryl Langdon-Orr, Malcolm Little OAM, Mark Hutchings, Ben Campbell, Sandra Haring, Colin Lott OAM, Anita Truninger, Matthew Glozier, Valerie Murray, Rolf Schafer, Isabelle Moutia, Huw Price, Kerrie Hall, Andrew North, Jeffrey Parker, David Collier, Ronald McWhirter, Louise Portelli, Anthony Stevens, Erica Kaldas, Cherylene Lee, Peter Cameron, Shelagh Miller, Emerson Worthington, Jodie Jordan, Adnan AlRabeeah, Blake Edgecombe, Peter Kaye AM ESM, Elliot Williams, John Hay, Lydia Sharpin OAM, Vanessa Lorford-Mills, Trevor Murphy, Rhonda Sneddon, Martin Thomas, Hoshang Parekh, Frazer Shepherd, Bill Goldsmith, David Luck, Benjamin McClure, Greg Sneddon, Anthony O’Reilly, Damon Quinn, Ikky Khan, Justin Tyra, Joan Kyriazis, Louise Eckersley, Vincent Koc, Michelle Cooper, Ken Schneider OAM, Marian Casey, Rebecca Skeete, Virginia Kubik, Jason Bendall, Leonie Smith, Jennifer Joseph (78)

APOLOGIES

Kane Mortlock, William Russell Wesslink, Tricia Spencer, Emma Deadman, Kathleen Miller, Rob Lang, Steve Karger, Terrill Steele, Sylvia Chan, Juliet Nguyen, Brett Ovenden, Amarpreet Kaur, Charlotte Cassell, Kathy Virag, Celia Thistleton, Neil MacFarlane, Kalpana

Ravichandran, Dane Smale, Jenny Rivera, Rachelle Mortera, Peter Arnott, Rachael Whitford, Cassandra Darcy, Sue Campbell-Lloyd AM, David Czerkies OAM, Paul Harrington, John Lacson, Malcom Knight, Lee Easton, Caroline Manalo, Ida Ghalandari, Nicola Bailey, Sheri Nixdorf, Karthik Sunderasan, James Garden, John Ward, Joan Ward, David Kerr, Shane Barton, Maria Venetacci, Brian Daniell, Alvin Wong, Saad Mirza, Marisa Pirto, Helen BanuLawrence, Leigh Ries, Sharron Martin, Karen Lott (48)

3. WELCOME TO MEMBERS

The Chair noted that the meeting format was as set out in the agenda included in the Notice of Meeting that was distributed to Members on 29 September 2023 The Chair requested that, with the permission of the Members present, the Notice of Meeting would be taken as read.

4. ADOPTION OF A NEW CONSTITUTION of ST JOHN AMBULANCE AUSTRALIA (NSW) (Special Resolution No. 1)

The Chair tabled the Adoption of a New Constitution of St John Ambulance Australia (NSW) (Special Resolution No. 1) and highlighted:

• Members were requested to approve amendments to the Constitution of St John Ambulance Australia (NSW) to clarify whether certain references to “members” in the current Constitution refer to either “Members” which is a defined term meaning members of the Company who are the approximately 430 members of St John Ambulance Australia (NSW) who have applied to become and have been accepted as a “Member” of the Company, or to all “Members of the Organisation” which refers to the approximately 2,600 members of St John Ambulance Australia (NSW) aged 18 years and over.

• The proposed amendments corrected the typographical errors in the Constitution that were inadvertently created in a tidy-up of inconsistently capitalised terms and the introduction of gender-inclusive language that occurred in May 2022 and would provide clarity on the definition of members.

• The proposed amendments to the Constitution are to correct typographical errors and address the inconsistencies that currently exist in the document.

• The proposed amendments do not reopen the substantive changes to the Constitution that were unanimously endorsed by State Council and approved by the Members of the Company in February 2022.

• For those members that are intending to vote against the resolution, it should be noted that if the special resolution is not passed, the Constitution will not revert to the document as it was pre February 2022, the inconsistencies in the document will simply remain.

• As noted in the explanatory statement to the meeting, in the event that the resolution is not passed, and the inconsistency remains the Board will be required to resolve the inconsistency to enable the State Council Elections to proceed.

• The Board intends to interpret clauses 30.6 and 30.7 of the Constitution in a manner that gives reasonable business efficacy to these clauses and honours the clear intention of both the State Council and the Members of the Company that the 2,600 Members of the Organisation (rather than just the 430 Members of the Company) are eligible to stand for and to vote at State Council elections.

Prior to the meeting, a question was received with respect to the voting process which looked to how resolutions would be tabled at the meeting and was responded to by the Company Secretary.

The Company Secretary NOTED the 32 valid proxies received ahead of the meeting:

• 11 valid proxies received in favour of the Chair: William Russell Wesslink, Emma Deadman, Brett Ovenden, Peter Arnott, Rachael Whitford, Sue Campbell-Lloyd AM, Lee Easton, John Ward, Joan Ward, David Kerr, Alvin Wong.

• 3 valid proxies received in favour of Ilan Lowbeer: Paul Harrington, Joan Kyriazis, Neil McFarlane.

• 7 valid proxies received in favour of CEO: Amarpreet Kaur, Kalpana Ravichandran, Dane Smale, Jenny Rivera, Rachelle Mortera, Steve Karger, Leigh Ries.

• 2 valid proxies received in favour of Mark Hutchings: James Garden, Marisa Pirto

• 2 valid proxies received in favour of Virginia Kubik: Caroline Manalo, Ida Ghalandari

• 1 valid proxy received in favour of CFO: Juliet Nguyen

• 1 valid proxy received in favour of Jennifer Joseph: Kathleen Miller

• 1 valid proxy received in favour of Marian Casey: Robert Lang

• 1 valid proxy received in favour of Mark Sawszak: David Czerkies OAM

• 1 valid proxy received in favour of Rebecca Skeete: Saad Mirza

• 1 valid proxy received in favour of Rob Lang: Brian Daniell

• 1 valid proxy received in favour of Sven Nilsson: Malcolm Knight

The Chair opened the floor to Members of the Company for comment prior to the tabling of the Resolutions.

Sven Nilsson addressed the meeting with respect to the Resolutions.

Jason Bendall addressed the meeting with respect to the Resolutions.

Larissa Cook addressed the meeting with respect to the Resolutions.

Guy Chapman addressed the meeting with respect to the Resolutions.

Blake Edgecombe addressed the meeting with respect to the Resolutions.

There were no further comments.

The Chair NOTED the comments.

The Chair MOVED that Special Resolution No. 1 be put to the Members of the Company to approve and adopt the revised Constitution as circulated on 29 September 2023 including all clauses of the revised Constitution with the exception of clause 30.7.

MOVED Chair

SECONDED

Wayde Walker

The Chair called for Members abstaining from the vote to do so by a show of hands.

Abstained

Sven Nilsson, Isabelle Moutia

The Chair called for Members voting against the Special Resolution No. 1 to do so by a show of hands.

Sandra Haring and Guy Chapman indicated their vote against the Special Resolution No. 1 by a show of hands.

The Chair called for Members in favour of the Special Resolution No. 1 to do so by a show of hands

• Sean McGuinness (Chair), Mick Campbell (Deputy Chair), Ilan Lowbeer (Commissioner), Coretta Bessi (Director), Larissa Cook (Director), Evelyne Tadros (Director), Stephen Woodhill (Director), Joanne Muller (NSW State Council President), Dominic Teakle (CEO), Michael Churchman (Company Secretary), Keith Avery, Matthew Griffiths, Wayde Walker, Geoffrey Ticehurst, Helen Chant, Chris Chant OAM, Bryan Kempton, Mark Sawszak, Catherine Barber, Paul Barber, Cheryl Langdon-Orr, Malcolm Little OAM, Mark Hutchings, Ben Campbell, Colin Lott OAM, Anita Truninger, Matthew Glozier, Valerie Murray, Rolf Schafer, Huw Price, Kerrie Hall, Andrew North, Jeffrey Parker, David Collier, Ronald McWhirter, Louise Portelli, Anthony Stevens, Erica Kaldas, Cherylene Lee, Peter Cameron, Shelagh Miller, Emerson Worthington, Jodie Jordan, Adnan Al-Rabeeah, Blake Edgecombe, Peter Kaye AM ESM, Elliot Williams, John Hay, Lydia Sharpin OAM, Vanessa Lorford-Mills, Trevor Murphy, Rhonda Sneddon, Martin Thomas, Hoshang Parekh, Frazer Shepherd, Bill Goldsmith, David Luck, Benjamin McClure, Greg Sneddon, Anthony O’Reilly, Damon Quinn, Ikky Khan, Justin Tyra, Joan Kyriazis, Louise Eckersley, Vincent Koc, Michelle Cooper, Ken Schneider OAM, Marian Casey, Rebecca Skeete, Virginia Kubik, Jason Bendall, Leonie Smith, Jennifer Joseph

The Chair MOVED that Special Resolution No. 2 be put to the Members of the Company to approve and adopt clause 30.7 of the revised Constitution as circulated with the Notice of Meeting in substitution for, and to the exclusion of, the existing Constitution of the Company.

MOVED Chair

SECONDED Wayde Walker

The Chair called for Members abstaining from the vote to do so by a show of hands.

Abstained Nil

The Chair called for Members voting against the Special Resolution No. 1 to do so by a show of hands.

Sven Nilsson and Guy Chapman indicated their vote against the Special Resolution No. 1 by a show of hands.

The Chair called for Members in favour of the Special Resolution No. 2 to do so by a show of hands.

• Sean McGuinness (Chair), Mick Campbell (Deputy Chair), Ilan Lowbeer (Commissioner), Coretta Bessi (Director), Larissa Cook (Director), Evelyne Tadros (Director), Stephen Woodhill (Director), Joanne Muller (NSW State Council President), Dominic Teakle (CEO), Michael Churchman (Company Secretary), Keith Avery,

Matthew Griffiths, Wayde Walker, Geoffrey Ticehurst, Helen Chant, Chris Chant, Bryan Kempton, Mark Sawszak, Catherine Barber, Paul Barber, Cheryl Langdon-Orr, Malcolm Little OAM, Mark Hutchings, Ben Campbell, Colin Lott OAM, Anita Truninger, Matthew Glozier, Valerie Murray, Rolf Schafer, Huw Price, Kerrie Hall, Andrew North, Jeffrey Parker, David Collier, Ronald McWhirter, Louise Portelli, Anthony Stevens, Erica Kaldas, Cherylene Lee, Peter Cameron, Shelagh Miller, Emerson Worthington, Jodie Jordan, Adnan Al-Rabeeah, Blake Edgecombe, Peter Kaye AM ESM, Elliot Williams, John Hay, Lydia Sharpin OAM, Vanessa Lorford-Mills, Trevor Murphy, Rhonda Sneddon, Martin Thomas, Hoshang Parekh, Frazer Shepherd, Bill Goldsmith, David Luck, Benjamin McClure, Greg Sneddon, Anthony O’Reilly, Damon Quinn, Ikky Khan, Justin Tyra, Joan Kyriazis, Louise Eckersley, Vincent Koc, Michelle Cooper, Ken Schneider OAM, Marian Casey, Rebecca Skeete, Virginia Kubik, Jason Bendall, Leonie Smith, Jennifer Joseph

The Chair, Company Secretary and Moderators adjourned to tally the vote count and proxies received. The Deputy Chair of the Board Chaired the meeting in the Chair’s absence.

The Chair, Company Secretary and Moderators rejoined the meeting

The Chair declared that the overall vote had reached the threshold for 75% in the affirmative for:

• Special Resolution No. 1 to APPROVE and ADOPT the revised Constitution as circulated on 29 September 2023 including all clauses of the revised Constitution with the exception of clause 30.7, and

• Special Resolution No. 2 to APPROVE and ADOPT clause 30.7 of the revised Constitution as circulated with the Notice of Meeting in substitution for, and to the exclusion of, the existing Constitution of the Company.

The Chair declared that Special Resolution No. 1 and Special Resolution No. 2 had been APPROVED and ADOPTED.

5. CLOSE

There being no further business the Chair declared the General Meeting of Members of the Company closed at 6.45pm

CERTIFIED AS CORRECT

Chair:

CONFIRMED at AGM

Chair:

Date: Date: 18 April 2024

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

TheDirectorspresenttheirfinancialreportforStJohnAmbulanceAustralia(NSW)(“theCompany”or“StJohn AmbulanceNSW”)anditscontrolledentity,whicharetogetherreferredtointhisreportas(“theGroup”),forthe financial year ended 31 December 2023.

TheCompanyisanentitylimitedbyguaranteewithnosharecapitalundertheprovisionsoftheAustralianCharities and Not-for-profits Commission Act 2012.

OUR PURPOSE OUR PURPOSE

StJohnAmbulanceNSWhasbeensavinglivesandbuildingsafer,moreresilientcommunitiesforover135years. Weprovidecriticalmedicalandfirstaidcareinthecommunityduringemergenciesandeverydayevents.Our trainingempowersAustralianswiththeknowledgeandconfidencetocareforeachotherintimesofneedandbuild communityresilience.StJohnAmbulanceNSWisinspiredbyourglobalmissiontoleadgloballyininfirstaidand medical responses to community healthcare needs.

SERVING OUR COMMUNITIES SERVING COMMUNITIES

StJohnAmbulanceNSWisconstantlyevolvingandadaptingtoensurewecontinuetobestservetheNSW community.WiththesignificantimpactofCOVID-19recedingweareagainconcentratingonourcorebusiness andfocusingonhowwecanbereadytorespondasthemedicalreserve.Asnaturaldisasterscontinueto affecttheNSWcommunity,theneedforourserviceshasneverbeengreater,bothinourtraditionalemergency responserole,butalsoinsupportingthehealthsystemandworkplacesutilisingourexpertiseincommunityhealth partnerships.Ourfocusinonhowwecanevolvetoensurewecontinuetomeettheneedsofthecommunityand help NSW stay safe. Here are just some of the ways we have helped the community in 2023:

Emergency Response Emergency

Weplayedasignificantroleinassistingourregionalcommunitiesduringfloodsandbushfiresin2023.Providing medicalandemergencyassistance,weworkedalongsideNSWHealth,theSESandNSWPolicetoassistthe communityandemergencyservices.WerespondeddirectlytofivedifferentemergencysitesacrossNSWinthe Calendar year, providing comfort, first aid and medical services to combat agencies and the community.

Event Health Services Event Health Services

Ourteamsattendedover3,000eventsin2023.Fromschoolsportingmatchestomajorfestivalsandeventssuch astheCitytoSurf,Bathurst1000,theRoyalEasterShowandNewYear'sEvecelebrations.OurnewClinical GovernanceFrameworkunderpinsthetrustedreputationoftheStJohnbrandwhichwasagainrecognisedinthe topfourtrustedcharitybrandsinAustralia.Ourvolunteerscontributedover236,000hourstreatingover9,000 patients and recording 995avoided ambulance transfers.

Health Services Health

Throughout2023ourteamshaveworkedcloselywithLocalHealthDistrictsalloverthestateincludinginregional andremoteNSW.Wearelookingtocontinuethesemutually-beneficialactivitiesin2024havingprovedour expertise during the COVID-19 pandemic.

Community Engagement Community

In2023wefocusedonmaximisingourcommunityreach.Wepartneredwithgovernmentwithboththerevitalised ParliamentaryFriendsgroupandanMOUwithNSWAmbulance,andwesubmittedourReconciliationActionPlan toReconciliationAustralia.Youthisourfuture,andweincreasedourYouthvolunteersbyover30%to865in 2023.In2023,wecontinuedtopromotefirstaidknowledgethroughcommunityeventsandmediaengagement, demonstratingfirstaidskillsandCPRatmanyeventsthroughouttheyear,includingBstreetsmartandRestarta Heart Day.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

Financial Results

Financial Results

In2023wecontinuedourinvestmentinITsystemswhileexpandingourfleettoenhancebothourcapabilityand ability to be ready to respond in 2024 and beyond.

The2023financialresultincludestheexpenditurefortheimplementationofanewcustomerrelationship management(CRM)system,newwebsiteandcustomerportalandfunctionalityintheseareascontinuestobethe focusoftargetedinvestment.Manyexpensesassociatedwithenhancingtheseinvestmentshavebeenrecognised in 2023 however the systems will support our organisations continued growth in future years.

Ourinvestmentincapabilityin2023included$1.4Mfornewvehicles,and$0.5Mforoperationalequipmentto ensure our members are able to support their communities and respond to natural disasters.

Wecontinuetobecommittedtoinvestinginourpeopleandupgradingouroperationalfleet,equipment,and systemstoensureStJohnAmbulanceNSWremainsacapableandreliablepartnersupportingNSWcommunities and ready to respond when required.

ThankyouThankyou

To all of our stakeholders, we thank you for your continued support of St John Ambulance in 2023.

ToourstaffandvolunteerswhosededicationhascontinuedtokeepcommunitiesrightacrossNSWsafe throughout2023,thankyou.Weareincrediblyproudoftheworkthatyoudo,yourcommitmentandservicetothe communities of NSW.

Toourdonorsandsupporters,wearehonouredbyyourgenerosity.Yourdonations,grantsandbequestsdirectly support our community programs and volunteers, saving lives in communities across the state.

Toourcorporatepartners,yoursupportenablesustofulfilourgoalofsavinglivesandbuildingcommunity resilience.EverytimeyouengageStJohnAmbulanceNSWtotrainstaffinfirstaid,installaStJohnAmbulance NSWworkplacefirstaidkitordefibrillator,engageStJohnAmbulanceNSWcorporatehealthservices,makeSt JohnAmbulanceproductsavailableforsaleorsupportaStJohnAmbulanceNSWdivisionwithgoodsorservices, you directly help us to deliver a greater impact to the NSW community.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

DIRECTORS' DETAILS DIRECTORS'

The Directors of the Group at any time during or since the end of the financial year are:

NameandNameand qualifications qualifications Board & Committee Board & Membership ExperienceExperience

SEANSEAN Chair of the Board MCGUINNESS MCGUINNESSMember of the Nomination

CStj, Chairand Awards Committee

BCom (Acc/Fin),Director St John Ambulance FCA, FAICD.Australia National Board

▪ Sean has more than 25 years’ experience internationally as a CFO and finance leader spanning the domains of Energy and National Resources, Consumer Packaging and Health in the full profit, private equity and the profit for purpose sectors He has extensive M+A experience specialising in large scale domestic and international acquisition, integration, and divestment transactions creating value through collaboration and organisational level-engagement.

Professionally he focusses on working with businesses to transform their finance functions while assisting boards to realise greater potential through both governance and cultural reform.

▪ Sean is a highly experienced profit for purpose sector leader having been a member of several innovative community focused boards that created meaningful change and impact within the communities of NSW. Sean also service as Director on the St John Ambulance Australia National Board where he provides leadership for the development of the St John brand, mission and purpose within Australia and the Asia Pacific region.

▪ A Commander with the Most Venerable Order of St John, Sean is also a Fellow of both the Australian Institute of Company Directors and the Institute of the Chartered Accountants Australia & New Zealand.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

MICKMICK Independent Non-Executive ▪ Mick has more than 25 years’ experience as a Chief CAMPBELL CAMPBELLDirector Information Officer spanning multiple industries such as BSc, GAICDDeputy Chair of the Board ofmanufacturing, education, not for profits, healthcare, Directors from August 2023professional services, banking and finance and technology. Chair of the Audit, Risk &He has extensive skills in change management, process Investment Committeemanagement, enterprise risk management and end-user engagement. He also thrives on coaching people and organisations, specifically in relation to endurance, resilience, adversity, survival, adaptation, attaining huge growth and successfully managing change.

▪ He is the co-founder of the Krazy Kosci Klimb, an empowering event which has been running since 2013 and allows 20 teenagers with cerebral palsy, ably assisted with their respective support teams, to participate in a lifechanging experience to summit Mt Kosciuszko (Australia’s highest peak). Since its inception, nearly 150 participants with cerebral palsy have summited Mt Kosciuszko, simultaneously fundraising A$3M to date.

LARISSA COOK LARISSA COOKIndependent Non-Executive ▪ Larissa brings to St John NSW nearly 30 years’ experience BA (Hons), LLBDirector as a strategic commercial and legal advisor and Non(Syd), FGIA,Chair of the Clinical Executive Director (NED) with extensive and diverse GAICD Governance Committeeexperience in-house and in private practice both in Australia Member of the Audit, Risk &and internationally. Of particular relevance to St John is her Investment Committeespecialisation in health and medical law as well as acting for emergency services and volunteer organisations.

▪ As a Fellow of the Governance Institute of Australia (FGIA), a graduate of the Australian Institute of Company Directors (GAICD) and an experienced NED, Larissa has a comprehensive understanding of corporate governance and risk and compliance and has been involved in significant review and implementation processes in this area. She also spent nearly a decade on the Board of a profit for purpose public company in the education sector, serving as a NED, Deputy Chair and Chair.

▪ St John’s long history and continuing mission to ensure that every person has access to healthcare and wellbeing support wherever needed resonates strongly with Larissa. She has had occasion to use her own St John First Aid training and is passionate that everyone should be empowered with the skills to assist others in their time of need.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

STEPHENSTEPHENIndependent Non-Executive ▪ Stephen has extensive experience in Corporate WOODHILL WOODHILLDirector Governance, Marketing, Stakeholder Management and BA, MComm,Member of the Honours &Public Affairs and is currently the Chief Executive of an NFP FCCPA, AFAMI,Awards Committee industry association and advocacy group representing Chief MAICD, MPRIA,Chair of the Honours &Financial Officers. Stephen established the Annual Congress CPM Awards Committee fromfor CFOs and finance executives with The Australian November 2023 Financial Review, as well as the annual political engagement Member of the People &session with key federal politicians. Stephen is an Culture Committee Ambassador for White Ribbon and is working on major fundraising projects for Save the Children.

ILAN LOWBEER ILAN LOWBEERCommissioner and Director ▪ A St John volunteer of 25yrs, Ilan currently serves as the BEng, MSc,Member of the Honours &Commissioner for St John NSW. Ilan began volunteering GAICD, CStJAwards Committee with Hornsby Kur-ring-gai Division in 1998 and soon joined Member of the People &the State Operations Team as Deputy State Operations Culture Committee Officer serving for several years before moving to the State Member of the ClinicalSupport Services Portfolio and then returning to take on the Governance Committeerole of Superintendent of the Major Events and Incidents Group.

▪ Ilan served with St John in Singapore as a Zone Officer when he relocated with his family and built strong ties with the St John Singapore Responder Unit and wider St John network. Returning to Australia in 2018, Ilan took up the role of Deputy Commissioner, and in 2021 accepted the post of Commissioner for St John NSW.

▪ Through his time with St John, Ilan has deployed in a clinical and leadership capacity to numerous natural disasters including the Brisbane Floods and Cyclone Yasi, the 2019-2020 bushfires and the COVID-19 Pandemic.

▪ Ilan was awarded the Centenary Medal in 2001 for Service to St John Ambulance, and was Admitted to the Order of St John in 2010 and promoted to Commander in 2023. He was also awarded the National Emergency Medal for service contributed during the 2019-2020 Bushfires and also holds the Long Service Medal of the Order of St John awarded in 2010.

▪ Outside of St John, Ilan has a career in commodity trading and supply chain having worked in the oil and gas industry for over two decades.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

CORETTACORETTAIndependent Non-Executive ▪ Coretta joined the Board in February 2018 and has since BESSIBESSI Director performed in the role of Chair for the Audit, Risk and BCom, MBA,Chair of the People &Investment Committee and Chair of the People, Culture and GAICD Culture Committee Governance Committee in her first two terms. The expertise Member of the Audit, Risk &Coretta brings to the Board in complex negotiations, Investment Committeecommercial deals, enterprise risk management and transformational change come from her corporate executive roles as Chief Operations Officer at RACGP, and Chief Procurement Officer at Westpac, nbn, BlueScope and Ausgrid.

▪ Coretta’s earliest engagement with St John was volunteering as a cadet and she is a strong advocate of developing the youth of the organistion. Coretta is strongly committed to “profit for a purpose” enterprises that support our communities in health and education.

DR EVELYNE DR EVELYNEIndependent Non-Executive ▪ With a Doctorate degree in Health Science and a deep TADROSTADROSDirector history of improving health and wellbeing across community DHSc, MBehSc,Member of the People &services and government, Evelyne’s career is underpinned BA, GAICDCulture Committee by leading operations, strategic development, policy, Member of the Clinicaladvocacy and systemic improvements across a range of Governance Committeegovernment and non-government programs.

▪ Evelyne brings a wealth of governance and risk and compliance, experience and is currently employed as the CEO with the Mental Health Coordinating Council (NSW) and is a Board Director for St Vincent de Paul Society (NSW) and Mental Health Australia.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

LOUISELOUISE Independent Non-Executive ▪ Louise brings deep leadership expertise in corporate PORTELLIPORTELLIDirector (appointed 11strategy and risk, organisation wide change, customer BA, GAICDDecember 2023) experience, digital transformation, marketing, and employee engagement.

▪ With over 20 years’ experience in Financial Services, as a Non-Executive Director, a Chief Customer Officer, and a KPMG Partner in the UK, Louise has lead customer and digital transformation practices for FSTE 100 Insurance clients. Louise has also held leadership roles in Government and Human Services.

▪ Louise is passionate about education, health, and human rights. Louise is a Lead Academic for Sydney University specialising in strategy, risk, change and leadership. In the UK, Louise served as a Non-Executive Board Director and Chair of the Strategy & Planning Committee with Ministry of Stories, founded by renowned author Nick Hornby, dedicated to building the confidence and literacy of underprivileged children.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

PETER KAYE PETER KAYEIndependent Non-Executive ▪ As an influential driver of social capital and philanthropy, Director (appointed 11Peter currently serves the Duke of Edinburgh’s International AM, ESM December 2023) Award (Australia) as CEO and a member of its International Council.

▪ Skilled in leadership, strategy, business planning and relationship management, coupled with significant experience with profit-for-purpose, Peter has been volunteering for over 47 years with NSW SES, including over 40 years as Chief Inspector/Inspector (Unit Commander) where he received the SES Commissioners Commendation for Service Medal and the Emergency Services Medal.

▪ Peter co-founded an international consultancy specialising in corporate governance and has served on a number of company and charity boards including Chair of the Red Nose Foundation (SIDS & Kids), Deputy Chair of Community First Credit Union, Chair Australian Centre for Social & Ethical Accountability, Chair/MD of The Painting People, and Chair of FutureStaff. Peter is also a very active volunteer in establishing micro-finance in the South Pacific having established over 1000 in 11 South Pacific countries since 1992.

▪ Peter has served on the emergency services front lines in response to the many natural disasters across Australia, and is a Member (General Division) of the Order of Australia.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

SUESUE Independent Non-Executive ▪ Sue Campbell-Lloyd has over 30 years’ of leadership

CAMPBELLCAMPBELL-Director (retired 27 Julyexperience in public health policy and program management

LLOYDLLOYD 2023) at a state and national level, including financial, HR, AM, RN, CStJChair of the Honours &governance and risk management skills.

Awards Committee ▪ She was recognised in the Order of Australia

Member of the ClinicalHonours list in 2014 receiving an AM for significant service Governance Committeeto public health through the promotion and implementation of nationwide immunisation programs; assisting with increasing the vaccination coverage rate of all NSW young children from 58% to 92% and introducing a program for St John volunteers to assist in NSW school-based vaccination programs.

▪ Sue has brought her extensive experience and knowledge of the health and education sectors to St John Ambulance NSW particularly in the areas of policy development and risk management. She has an extensive understanding of the company and is very committed to its values, purposes, objectives and its volunteers.

SCOTTSCOTT Independent Non-Executive ▪ Scott is a commercial litigation and dispute resolution

MCDONALD MCDONALDDirector (retired 25 Julypartner with Sparke Helmore Lawyers. He also sits as a partBA, LLB, FAICD2023) time, Senior Member of the Consumer and Commercial Deputy Chair of the Board ofDivision of the NSW Civil and Administrative Tribunal Directors (NCAT). Scott was made a Fellow of the Australian Institute Member of the Audit, Risk &of Company Directors (FAICD) in 2000 and became a Faculty Investment CommitteeMember in 2017. He currently facilitates the legal content modules of the AICD’s Company Directors Course including ‘Directors’ Duties and Obligations’ (Module 3) and ‘The Legal Environment of the Board’ (Module 4).

▪ In over 35 years as a disputes’ lawyer, Scott has advised and acted for major corporations and their directors across a broad range of insolvency, compliance and governance issues.

▪ Scott has been a company director for over 30 years, sitting on the boards of small community organizations, notfor-profits, large Australian manufacturing companies, and national professional service firms.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Report

EVENTS SUBSEQUENT TO BALANCE DATE

EVENTS SUBSEQUENT TO

No matters or circumstances have arisen which have significantly affected, or may significantly affect, the operations of the Group, the results of those operations or affairs of the Group in future financial years.

Mick Campbell Mick Campbell DirectorDirector

Dated at Sydney this 19th day of March 2024.

ChairChair

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Consolidated Statement of Profit or Loss and Other Comprehensive Income

For the year ended 31 December 2023 20232023

EXPENSESEXPENSES

Administration expenses

Contribution to St John Ambulance Australia (National Office)

Depreciation and amortisation

Distribution expenses

Employee expenses

Finance expenses

Marketing expenses

Property expenses

Training expenses

Transport expenses

Volunteer service expenses

Other expenses

DEFICIT FROM OPERATIONS

DEFICIT FOR THE FINANCIAL YEAR

OTHER COMPREHENSIVE INCOME OTHER INCOME

Changes in the fair value of equity instruments TOTAL

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Consolidated Statement of Financial Position

As

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Consolidated Statement of Changes in Equity

For the year ended 31 December 2023

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Consolidated Statement of Cash Flows

For the year ended 31 December 2023

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 1 Reporting entity Reporting entity

The financial report includes the consolidated financial statements and notes of St John Ambulance Australia (NSW) (“the Company”) and its controlled entity (“the Group”). The Group is registered as a Company limited by guarantee.

These consolidated financial statements were authorised for issue by the Board of Directors as of the date of the Directors Declaration.

Note 2 Basis of preparation Basis of

a)a) Statementofcompliance Statementofcompliance

These consolidated financial statements are general purpose financial statements for distribution to the members and for the purpose of fulfilling the requirements of the Corporations Act 2001. They have been prepared in accordance with Australian Accounting Standards - Simplified Disclosures made by the Australian Accounting Standards Board and the Corporations Act 2001.

The financial statements were authorised for issue by the Board of Directors on 19th March 2024.

b)b) Basisofmeasurement

The consolidated financial statements have been prepared on an accruals basis and are based on historical costs unless otherwise stated in the notes.

c)c) Functionalandpresentationcurrency Functionalandpresentationcurrency

These consolidated financial statements are presented in Australian dollars, which is the Group's functional currency.

d)d) Useofjudgementsandestimates Useofjudgementsandestimates

In preparing these consolidated financial statements, management has made judgements and estimates that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

Details of the specific judgement, estimates and assumptions that have the most significant effects on the amounts recognised in the consolidated financial statements are summarised in the Notes.

e)e) Keyestimates Keyestimates

i.i. Impairment - general - general

The Group assesses impairment at the end of each reporting period by evaluation of conditions and events specific to the Group that may be indicative of impairment triggers. Recoverable amounts of relevant assets are reassessed using value-in-use calculations which incorporate various key assumptions.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 2 Basis of preparation (continued)

Note 2 Basis preparation

e)Keyestimates(continued)

Estimation of useful lives of assets Estimation useful of ii.ii.

Theestimationoftheusefullivesofassetshasbeenbasedonhistoricalexperienceaswellasmanufacturers' warranties(forplantandequipment)andturnoverpolicies(formotorvehicles).Inaddition,theconditionofthe assetsisassessedatleastonceperyearandconsideredagainsttheremainingusefullife.Adjustmentstouseful lives are made when considered necessary.

Lease term term iii.iii.

Theleasetermisasignificantcomponentinthemeasurementofboththeright-of-useassetandleaseliability. Judgementisexercisedindeterminingwhetherthereisreasonablecertaintythatanoptiontoextendtheleaseor purchasetheunderlyingassetwillbeexercised,oranoptiontoterminatetheleasewillnotbeexercised,when ascertainingtheperiodstobeincludedintheleaseterm.Indeterminingtheleaseterm,allfactsandcircumstances thatcreateaneconomicalincentivetoexerciseanextensionoption,ornottoexerciseaterminationoption,are consideredattheleasecommencementdate.Factorsconsideredmayincludetheimportanceoftheassetto theGroup'soperations;comparisonoftermsandconditionstoprevailingmarketrates;incurrenceofsignificant penalties;existenceofsignificantleaseholdimprovements;andthecostsanddisruptiontoreplacetheasset.The Groupreassesseswhetheritisreasonablycertaintoexerciseanextensionoption,ornotexerciseatermination option, if there is a significant event or significant change in circumstances.

Wheretheinterestrateimplicitinaleasecannotbereadilydetermined,anincrementalborrowingrateisestimated todiscountfutureleasepaymentstomeasurethepresentvalueoftheleaseliabilityattheleasecommencement date.SucharateisbasedonwhattheGroupestimatesitwouldhavetopayathirdpartytoborrowthefunds necessarytoobtainanassetofasimilarvaluetotheright-of-useasset,withsimilarterms,securityandeconomic environment.

Lease make good provision make provision v.v.

Aprovisionhasbeenmadeforthepresentvalueofanticipatedcostsforfuturerestorationofleasedpremises.The provisionincludesfuturecostestimatesassociatedwithclosureofthepremises.Thecalculationofthisprovision requiresassumptionssuchasapplicationofclosuredatesandcostestimates.Theprovisionrecognisedforeach siteisperiodicallyreviewedandupdatedbasedonthefactsandcircumstancesavailableatthetime.Changesto theestimatedfuturecostsforsitesarerecognisedinthestatementofconsolidatedfinancialpositionbyadjusting theassetandtheprovision.Reductionsintheprovisionthatexceedthecarryingamountoftheassetwillbe recognised in profit or loss.

Allowance for expected credit losses expected credit vi.vi.

Theallowanceforexpectedcreditlossesassessmentrequiresadegreeofestimationandjudgement.Itisbased onthelifetimeexpectedcreditloss,groupedbasedondaysoverdue,andmakesassumptionstoallocatean overallexpectedcreditlossrateforeachgroup.Theseassumptionsincluderecentsalesexperienceandhistorical collection rates.

Provision for impairment of inventories for impairment inventories vii.vii.

Theprovisionforimpairmentofinventoriesassessmentrequiresadegreeofestimationandjudgement.Thelevel oftheprovisionisassessedbytakingintoaccounttherecentsalesexperience,theageingofinventoriesandother factors that affect inventory obsolescence.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 2 Basis of preparation (continued)

Note 2 Basis preparation

e)Keyestimates(continued)

Comparatives viii.viii.

WhererequiredbyAccountingStandardscomparativefigureshavebeenadjustedtoconformtochangesin presentationforthecurrentfinancialyear.WheretheGrouphasretrospectivelyappliedanaccountingpolicy,made aretrospectiverestatementorreclassifieditemsinitsfinancialstatements,anadditionalstatementoffinancial position as at the beginning of the earliest comparative period will be disclosed.

Changesinmaterialaccountingpolicies f)f)

Material accounting policy information accounting policy information i.i.

TheCompanyalsoadoptedDisclosureofAccountingPolicies:Tier2andOtherAustralianAccountingStandards (AmendmentstoAASB1049,1054and1060)from1January2023.Althoughtheamendmentsdidnotresultin anychangestotheaccountingpoliciesthemselves,theyimpactedtheaccountingpolicyinformationdisclosedin the financial statements.

Theamendmentsrequirethedisclosureof'material',ratherthan"significant'accountingpolicies.Theamendments alsoprovideguidanceontheapplicationofmateriallytodisclosuresofaccountingpolicies,assistingentitiesto provideuseful,entity-specificaccountingpolicyinformationthatusersneedtounderstandotherinformationonthe financial statements.

Managementreviewedtheaccountingpoliciesandmadeupdatestotheinformationdisclosedinnotesbelow Materialaccountingpolicies(2023:Significantaccountingpolicies)incertaininstanceinlinewiththeamendments.

Anumberofothernewaccountingstandardsarealsoeffectivefrom1January2023buttheydonothaveamaterial effect on the Company's financial statements.

Note 3 Material accounting policies Note 3 accounting policies

Theprincipalaccountingpoliciesadoptedinthepreparationofthefinancialreportaresetoutbelow.Thesepolicies have been consistently applied to all the years presented, unless otherwise stated.

Basis of consolidation of consolidation a)a)

Controlledentities Controlledentities i.i.

TheconsolidatedfinancialreportscompriseofthefinancialstatementsoftheGroupanditssubsidiaries. SubsidiariesareentitiescontrolledbytheGroup.Controlexistswhentheentityhasthepowertogovernthe financial and operating policies of an entity so as to obtain benefits from its activities.

Thefinancialstatementsofcontrolledentitiesareincludedintheconsolidatedfinancialreportfromthedatecontrol commences until the date control ceases.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

a)Basis of consolidation (continued)

a)Basis of consolidation

Lossofcontrol Lossofcontrol ii.ii. Transactionseliminatedonconsolidation Transactionseliminatedonconsolidation iii.iii.

WhentheGrouplosescontroloverasubsidiary,itderecognizestheassetsandliabilitiesofthesubsidiaryandother componentsofequity.Anyresultinggainorlossisrecognisedintheprofitorloss.Anyinterestretainedinthe former subsidiary is measured at fair value when control is lost.

Intra-groupbalancesandtransactions,andanyunrealizedincomeandexpensearisingfromintra-group transactions,areeliminated.Unrealisedgainsarisingfromtransactionswithassociatesareeliminatedagainstthe investmenttotheextentoftheGroup’sinterestintheinvestee.Unrealisedlossesareeliminatedinthesameway as unrealized gains, but only to the extent that there is no evidence of impairment.

Foreign currency Foreign b)b)

TransactionsinforeigncurrenciesaretranslatedintotherespectivefunctionalcurrenciesoftheGroupcompanies at the exchange rates at the dates of the transactions.

Monetaryassetsandliabilitiesdenominatedinforeigncurrenciesaretranslatedintothefunctionalcurrencyatthe exchangerateatthereportingdate.Non-monetaryassetsandliabilitiesthataremeasuredatfairvalueinaforeign currencyaretranslatedintothefunctionalcurrencyattheexchangeratewhenthefairvaluewasdetermined.Nonmonetaryitemsthataremeasuredbasedonhistoricalcostinaforeigncurrencyaretranslatedattheexchangerate at the date of the transaction.

Foreign currency differences are generally recognised in profit or loss and presented within finance costs.

IncometaxIncometax c)c)

TheGroupareexemptinstitutionsfromincometaxunderDivision50ofthe IncomeTaxAssessmentAct1997 The Group has deductible gift recipient (DGR) status.

InventoriesInventories d)d) Property plant & equipment plant e)e)

Recognitionandmeasurement i.i.

Inventoriesaremeasuredatthelowerofcostandnetrealisablevalue.Netrealisablevaluerepresentsthe estimatedsellingpriceforinventorieslessallestimatedcostsofcompletionandcostsnecessarytomakethesale. Itemsofproperty,plantandequipmentaremeasuredatcost,whichincludescapitalisedborrowingcosts,less accumulated depreciation and any accumulated impairment losses.

Ifsignificantpartsofanitemofproperty,plantandequipmenthavedifferentusefullives,thentheyareaccounted for as separate items (major components) of property, plant and equipment.

Any gain or loss on disposal of an item of property, plant and equipment is recognised in profit or loss.

Landandbuildingsarecarriedatcost,lessdepreciationandimpairmentlossesonbuildings.Thecarryingamount oflandandbuildingsisreviewedannuallybytheDirectorstoensurethatitisnotinexcessoftherecoverable amount from those assets.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

Subsequentexpenditure ii.ii.

Subsequentexpenditureiscapitalisedonlyifitisprobablethatthefutureeconomicbenefitsassociatedwiththe expenditure will flow to the Group.

Depreciation iii.iii.

Depreciationiscalculatedtowriteoffthecostofitemsofproperty,plantandequipmentlesstheirestimated residualvaluesusingthestraight-linemethodovertheirestimatedusefullives,andisgenerallyrecognisedinprofit or loss. Land is not depreciated.

The estimated useful lives of property, plant and equipment for current and comparative periods are as follows:

Buildings

Furniture and equipment

Motor vehicles

20 – 30 years

3 – 15 years

8 years

Depreciationmethods,usefullivesandresidualvaluesarereviewedateachreportingdateandadjustedif appropriate.

LeasesLeases f)f) Asalessee Asalessee i.i.

Atinceptionofacontract,theGroupassesseswhetheracontractis,orcontains,alease.Acontractis,orcontains, aleaseifthecontractconveystherighttocontroltheuseofanidentifiedassetforayearoftimeinexchangefor consideration.

Atcommencementoronmodificationofacontractthatcontainsaleasecomponent,theGroupallocatesthe considerationinthecontracttoeachleasecomponentonthebasisofitsrelativestand-aloneprices.However,for theleasesofpropertytheGrouphaselectednottoseparatenon-leasecomponentsandaccountfortheleaseof propertytheGrouphaselectednottoseparatenon-leasecomponentsandaccountfortheleaseandnon-lease components as a single lease component.

TheGrouprecognisesaright-of-useassetandaleaseliabilityattheleasecommencementdate.Theright-of-use assetisinitiallymeasuredatcost,whichcomprisestheinitialamountoftheleaseliabilityadjustedforanylease paymentsmadeatorbeforethecommencementdate,plusanyinitialdirectcostsincurredandanestimateof coststodismantleandremovetheunderlyingassetortorestoretheunderlyingassetorthesiteonwhichitis located, less any lease incentives received.

Theright-of-useassetissubsequentlydepreciatedusingthestraight-linemethodfromthecommencementdate totheendoftheleaseterm,unlesstheleasetransfersownershipoftheunderlyingassettotheGroupbytheend oftheleasetermorthecostoftheright-of-useassetreflectsthattheGroupwillexerciseapurchaseoption.In thatcasetheright-of-useassetwillbedepreciatedovertheusefullifeoftheunderlyingasset,whichisdetermined onthesamebasisasthoseofpropertyandequipment.Inaddition,theright-of-useassetisperiodicallyreducedby impairment losses, if any, and adjusted for certain remeasurements of the lease liability.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

f)Leases (continued)

f)Leases (continued)

i.Asalessee(continued)

The estimated useful life used for each class of right-of-use assets is:

Leases of land and buildings 3 – 5 years

Leases of plant and equipment

3 – 5 years

Theleaseliabilityisinitiallymeasuredatthepresentvalueoftheleasepaymentsthatarenotpaidatthe commencementdate,discountedusingtheinterestrateimplicitintheleaseor,ifthatratecannotbereadily determined,theGroup’sincrementalborrowingrate.Generally,theGroupusesitsincrementalborrowingrateas the discount rate.

TheGroupdeterminesitsincrementalborrowingratebyobtaininginterestratesfromvariousexternalfinancing sources and makes certain adjustments to reflect the terms of the lease and type of the asset leased.

Lease payments included in the measurement of the lease liability comprise the following:

fixed payments, including in-substance fixed payments;variableleasepaymentsthatdependonanindexorarate,initiallymeasuredusingtheindexorrateasatthe commencement date;amounts expected to be payable under a residual value guarantee; andtheexercisepriceunderapurchaseoptionthattheGroupisreasonablecertaintoexercise,leasepayments inanoptionalrenewalperiodiftheGroupisreasonablycertaintoexerciseanextensionoption,andpenalties for early termination of a lease unless the Group is reasonably certain not to terminate early.

Theleaseliabilityismeasuredatamortisedcostusingtheeffectiveinterestmethod.Itisremeasuredwhen thereisachangeinfutureleasepaymentsarisingfromachangeinanindexorrate,ifthereisachangeinthe Group’sestimateoftheamountexpectedtobepayableunderaresidualvalueguarantee,iftheGroupchanges itsassessmentofwhetheritwillexerciseapurchase,extensionorterminationoptionorifthereisarevised insubstance fixed lease payment.

Whentheleaseliabilityisremeasuredinthisway,acorrespondingadjustmentismadetothecarryingamount oftheright-of-useasset,orisrecordedinprofitorlossifthecarryingamountoftheright-of-useassethasbeen reduced to zero.

Short-termleasesandleasesoflow-valueassets Short-termleasesandleasesoflow-valueassets ii.ii.

TheGrouphaselectednottorecogniseright-of-useassetsandleaseliabilitiesforleasesoflow-valueassetsand short-termleases.TheGrouprecognisestheleasepaymentsassociatedwiththeseleasesasanexpenseona straight-line basis over the lease term.

Cash and cash equivalents and equivalents g)g)

Cashandcashequivalentsincludescashonhand,depositsheldatcallwithfinancialinstitutions,othershort-term, highlyliquidinvestmentswithoriginalmaturitiesofthreemonthsorlessthatarereadilyconvertibletoknown amountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalueandbankoverdrafts.Bank overdrafts are shown within borrowings in current liabilities on the consolidated statement of financial position.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

Financial instruments instruments h)h)

Recognitionandinitialmeasurement Recognitionandinitialmeasurement i.i.

Tradereceivablesanddebtsecuritiesissuedareinitiallyrecognisedwhentheyareoriginated.Allotherfinancial assetsandfinancialliabilitiesareinitiallyrecognisedwhentheGroupbecomesapartytothecontractualprovisions of the instrument.

Afinancialasset(unlessitisatradereceivablewithoutasignificantfinancingcomponent)orfinancialliabilityis initiallymeasuredatfairvalueplus,foranitemnotatFVTPL,transactioncoststhataredirectlyattributableto itsacquisitionorissue.Atradereceivablewithoutasignificantfinancingcomponentisinitiallymeasuredatthe transaction price.

Classificationandsubsequentmeasurement ii.ii.

Financial assets Financial assets

On initial recognition, a financial asset is classified as measured at amortised cost or FVTPL.

FinancialassetsarenotreclassifiedsubsequenttotheirinitialrecognitionunlesstheGroupchangesitsbusiness modelformanagingfinancialassets,inwhichcaseallaffectedfinancialassetsarereclassifiedonthefirstdayof the first reporting period following the change in the business model.

Afinancialassetismeasuredatamortisedcostifitmeetsbothofthefollowingconditionsandisnotdesignated as at FVTPL:

it is held within a business model whose objective is to hold assets to collect contractual cash; anditscontractualtermsgiveriseonspecifieddatestocashflowsthataresolelypaymentsofprincipaland interest on the principal amount outstanding. -

FinancialassetsnotclassifiedasmeasuredatamortisedcostasdescribedabovearemeasuredatFVTPL.Oninitial recognition,theGroupmayirrevocablydesignateafinancialassetthatotherwisemeetstherequirementstobe measuredatamortisedcostasatFVTPLifdoingsoeliminatesorsignificantlyreducesanaccountingmismatch that would otherwise arise.

Financialassetsinthe“atamortisedcost”categoryparticularlyincludetradeaccountsreceivable(notincluding factoring), cash and cash equivalents and other receivables.

Cashequivalentsareshort-term,extremelyliquidfinancialinvestmentsthatcanbeconvertedtocashatanytime and that are only subject to insignificant risks of changes in value.

Financial assets - Business model assessment Financial assets - model

TheGroupmakesanassessmentoftheobjectiveofthebusinessmodelinwhichafinancialassetisheldat aportfoliolevelabecausethisbestreflectsthewaythebusinessismanagedandinformationisprovidedto management. The information considered includes:

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

h)Financial instruments (continued)

h)Financial instruments (continued)

ii)Classificationandsubsequentmeasurement(continued)

Financial assets - Business model assessment (continued) Financial assets - model (continued)

thestatedpoliciesandobjectivesfortheportfolioandtheoperationofthosepoliciesinpractice.Theseinclude whethermanagement’sstrategyfocusesonearningcontractualinterestincome,maintainingaparticular interestrateprofile,matchingthedurationofthefinancialassetstothedurationofanyrelatedliabilitiesor expected cash outflows or realising cash flows through the sale of the assets;

how the performance of the portfolio is evaluated and reported to the Group’s management;

therisksthataffecttheperformanceofthebusinessmodel(andthefinancialassetsheldwithinthatbusiness model) and how those risks are managed;

howmanagersofthebusinessarecompensated-e.g.whethercompensationisbasedonthefairvalueof the assets managed or the contractual cash flows collected; and

thefrequency,volumeandtimingofsalesoffinancialassetsinpriorperiods,thereasonsforsuchsalesand expectations about future sales activity.

Transfersoffinancialassetstothirdpartiesintransactionsthatdonotqualifyforderecognitionarenotconsidered sales for this purpose, consistent with the Group’s continuing recognition of the assets.

Financialassetsthatareheldfortradingoraremanagedandwhoseperformanceisevaluatedonafairvaluebasis are measured at FVTPL.

Financial assets - Assessment whether contractual cash flows are solely payments of principal and interest

Financial assets - whether contractual cash payments principal and

Forthepurposesofthisassessment,‘principal’isdefinedasthefairvalueofthefinancialassetoninitial recognition.‘Interest’isdefinedasconsiderationforthetimevalueofmoneyandforthecreditriskassociatedwith theprincipalamountoutstandingduringaparticularperiodoftimeandforotherbasiclendingrisksandcosts(e.g. liquidity risk and administrative costs), as well as a profit margin.

Inassessingwhetherthecontractualcashflowsaresolelypaymentsofprincipalandinterest,theGroupconsiders thecontractualtermsoftheinstrument.Thisincludesassessingwhetherthefinancialassetcontainsacontractual termthatcouldchangethetimingoramountofcontractualcashflowssuchthatitwouldnotmeetthiscondition.

In making this assessment, the Group considers:

contingent events that would change the amount or timing of cash flows;terms that may adjust the contractual coupon rate, including variable- rate features;prepayment and extension features; andterms that limit the Group's claim to cash flows from specified assets (e. g. non-recourse features). -

Aprepaymentfeatureisconsistentwiththesolelypaymentsofprincipalandinterestcriterioniftheprepayment amountsubstantiallyrepresentsunpaidamountsofprincipalandinterestontheprincipalamountoutstanding, whichmayincludereasonablecompensationforearlyterminationofthecontract.Additionally,forafinancialasset acquiredatadiscountorpremiumtoitscontractualperamount,afeaturethatpermitsorrequiresprepaymentat anamountthatsubstantiallyrepresentsthecontractualparamountplusaccrued(butunpaid)contractualinterest (whichmayalsoincludereasonablecompensationforearlytermination)istreatedasconsistentwiththiscriterion if the fair value of the prepayment feature is insignificant at initial recognition.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

h)Financial instruments (continued)

h)Financial instruments (continued)

ii)Classificationandsubsequentmeasurement(continued)

Financial assets - Subsequent measurement and gains and losses

Financial assets - Subsequent and losses

Financial assets at FVTPLThese assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognised in profit or loss.

Financial assets at amortised cost

These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss.

Financial liabilities - Classification, subsequent measurement and gains and losses

Financial liabilities - measurement and and losses

FinancialliabilitiesareclassifiedasmeasuredatamortisedcostorFVTPL.Afinancialliabilityisclassifiedasat FVTPLifitisclassifiedasheld-for-trading.FinancialliabilitiesatFVTPLaremeasuredatfairvalueandnetgainsand losses,includinganyinterestexpense,arerecognisedinprofitorloss.Otherfinancialliabilitiesaresubsequently measuredatamortisedcostusingtheeffectiveinterestmethod.Interestexpenseandforeignexchangegainsand losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss.

Financialliabilitiesinthecategory“atamortisedcost”aremainlyliabilities(borrowings)tobanksandtradeaccounts payables.

Derecognition iii.iii.

Financial assets

Financial assets

TheGroupderecognisesafinancialassetwhenthecontractualrightstothecashflowsfromthefinancialasset expire,orittransferstherightstoreceivethecontractualcashflowsinatransactioninwhichsubstantiallyallof therisksandrewardsofownershipofthefinancialassetaretransferredorinwhichtheGroupneithertransfersnor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.

TheGroupentersintotransactionswherebyittransfersassetsrecognisedinitsconsolidatedstatementoffinancial position,butretainseitherallorsubstantiallyalloftherisksandrewardsofthetransferredassets.Inthesecases, the transferred assets are not derecognised.

Financial liabilities Financial liabilities

TheGroupderecognisesafinancialliabilitywhenitscontractualobligationsaredischargedorcancelled,orexpire. TheGroupalsoderecognisesafinancialliabilitywhenitstermsaremodifiedandthecashflowsofthemodified liabilityaresubstantiallydifferent,inwhichcaseanewfinancialliabilitybasedonthemodifiedtermsisrecognised at fair value.

Onderecognitionofafinancialliability,thedifferencebetweenthecarryingamountextinguishedandthe consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in profit or loss.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

h)Financial instruments (continued)

h)Financial instruments (continued)

OffsettingOffsetting iv.iv.

Financialassetsandfinancialliabilitiesareoffsetandthenetamountpresentedinthestatementoffinancial positionwhen,andonlywhen,theGroupcurrentlyhasalegallyenforceablerighttosetofftheamountsandit intends either to settle them on a net basis or to realise the asset and settle the liability simultaneously.

Impairment of assets of i)i)

Otherthantradereceivables,assetsthathaveanindefiniteusefullifewhicharenotsubjecttoamortisationare testedannuallyforimpairment.Assetsthataresubjecttoamortisationarereviewedforimpairmentwhenever eventsorchangesincircumstancesindicatethatthecarryingamountmaynotberecoverable.Animpairment lossisrecognisedfortheamountbywhichtheasset’scarryingamountexceedsitsrecoverableamount.The recoverableamountisthehigherofanasset’sfairvaluelesscoststosellorvalueinuse.Forthepurposesof assessingimpairment,assetsaregroupedatthelowestlevelsforwhichthereareseparatelyidentifiablecash flows (cash generating units).

Impairmentlossesarereversedthroughprofitorlosswhenthereisanindicationthattheimpairmentlossmayno longer exist and there has been a change in the estimate used to determine the recoverable amount.

Non-current assets held for sale and discontinued operations assets held sale and operations j)j)

Non-currentassetsareclassifiedasheldforsaleiftheircarryingamountwillberecoveredprincipallythroughasale transactionratherthanthroughcontinuinguseandasaleisconsideredprobable.Theyaremeasuredatthelower of their carrying amount and fair value less costs to sell.

IntangiblesIntangibles k)k)

Recognitionandmeasurement i.i.

Software has a finite useful life and is carried at cost less accumulated amortisation and impairment losses.

Subsequentexpenditure ii.ii. Amortisation Amortisation iii.iii.

Subsequentexpenditureiscapitalisedonlywhenitincreasesthefutureeconomicbenefitsembodiedinthe specificassettowhichitrelates.Allotherexpenditure,includingexpenditureoninternallygeneratedgoodwilland brands, is recognised in profit or loss as incurred.

Amortisationiscalculatedtowriteoffthecostofintangibleassetslesstheirestimatedresidualvaluesusingthe straight- line method over their estimated useful lives, and is generally recognised in profit or loss.

The estimated useful lives for current and comparative periods are as follows:

Software 3 - 10 years

Amortisationmethods,usefullivesandresidualvaluesarereviewedateachreportingdateandadjustedif appropriate.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

Employee benefits benefits l)l)

Short-termemployeebenefits i.i.

ProvisionismadefortheGroup'sobligationforshort-termemployeebenefits.Short-termemployeebenefitsare benefits(otherthanterminationbenefits)thatareexpectedtobesettledwhollywithin12monthsaftertheendof theannualreportingperiodinwhichtheemployeesrendertherelatedservice,includingwages,salaries,annual leaveandlongserviceleave.Short-termemployeebenefitsaremeasuredatthe(undiscounted)amountsexpected to be paid when the obligation is settled.

TheGroup'sobligationsforshort-termemployeebenefitssuchaswagesandsalariesarerecognisedasapartof current trade and other payables in the consolidated statement of financial position.

Otherlong-termemployeebenefits ii.ii.

TheGroupclassifiesemployees'longserviceleaveentitlementsasotherlong-termemployeebenefitsasthey arenotexpectedtobesettledwhollywithin12monthsaftertheendoftheannualreportingperiodinwhichthe employeesrendertherelatedservice.ProvisionismadefortheGroup'sobligationforotherlong-termemployee benefits,whicharemeasuredatthepresentvalueoftheexpectedfuturepaymentstobemadetoemployees. Expectedfuturepaymentsincorporateanticipatedfuturewageandsalarylevels,durationsofserviceandemployee departures,andarediscountedatratesdeterminedbyreferencetomarketyieldsattheendofthereporting periodongovernmentbondsthathavematuritydatesthatapproximatethetermsoftheobligations.Uponthe remeasurementofobligationsforotherlong-termemployeebenefits,thenetchangeintheobligationisrecognised in profit or loss classified under employee benefits expense.

TheGroup'sobligationsforlong-termemployeebenefitsarepresentedasnon-currentliabilitiesinitsconsolidated statementoffinancialposition,exceptwheretheGroupdoesnothaveanunconditionalrighttodefersettlement foratleast12monthsaftertheendofthereportingperiod,inwhichcasetheobligationsarepresentedascurrent liabilities.

Terminationbenefits Terminationbenefits iii.iii.

SuperannuationcontributionsaremadebytheGrouptoemployeesuperannuationfundsandarechargedas expenses when incurred.

Revenue & other income Revenue other income m)m)

Amountsdisclosedasrevenuearenetofreturns,tradeallowancesanddutiesandtaxesincludinggoodsand services tax (GST). Revenue is recognised for the major business activities as follows:

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

m)Revenue & other income (continued)

m)Revenue & income (continued)

Revenuefromcontractswithcustomers Revenuefromcontractswithcustomers i.i.

RevenueisrecognisedatanamountthatreflectstheconsiderationtowhichtheGroupisexpectedtobeentitledin exchangefortransferringgoodsorservicestoacustomer.Foreachcontractwithacustomer,theGroup:identifies thecontractwithacustomer;identifiestheperformanceobligationsinthecontract;determinesthetransaction pricewhichtakesintoaccountestimatesofvariableconsiderationandthetimevalueofmoney;allocatesthe transactionpricetotheseparateperformanceobligationsonthebasisoftherelativestand-alonesellingpriceof eachdistinctgoodorservicetobedelivered;andrecognisesrevenuewhenoraseachperformanceobligationis satisfied in a manner that depicts the transfer to the customer of the goods or services promised.

Variableconsiderationwithinthetransactionprice,ifany,reflectsconcessionsprovidedtothecustomersuchas discounts,rebatesandrefunds,anypotentialbonusesreceivablefromthecustomerandanyothercontingent events.Suchestimatesaredeterminedusingeitherthe'expectedvalue'or'mostlikelyamount'method.The measurementofvariableconsiderationissubjecttoaconstrainingprinciplewherebyrevenuewillonlybe recognisedtotheextentthatitishighlyprobablethatasignificantreversalintheamountofcumulativerevenue recognisedwillnotoccur.Themeasurementconstraintcontinuesuntiltheuncertaintyassociatedwiththevariable considerationissubsequentlyresolved.Amountsreceivedthataresubjecttotheconstrainingprincipleare recognised as a refund liability.

Otherthangrantandrentalrevenue,allrevenueisrecognisedatapointintimewhenthegoodsaredeliveredor the courses/events have occurred.

Saleofgoods ii.ii.

Revenuefromthesaleofgoodsisrecognisedatthepointintimewhenthecustomerobtainscontrolofthegoods, which is generally at the time of delivery.

Trainingcoursesandevents Trainingcoursesandevents iii.iii.

Revenuefromtrainingcoursesandeventsisrecognisedatthepointintimewhenthetrainingcourse/eventhas occurred.

Renderingofservices Renderingofservices iv.iv.

Revenuefromacontracttoprovideservicesisrecognisedovertimeastheservicesarerenderedbasedoneither a fixed price or an hourly rate.

Interestrevenue Interestrevenue v.v.

Interestrevenueisrecognisedonaproportionalbasistakingintoaccounttheinterestratesapplicabletothe financial assets.

Dividendandotherinvestmentrevenue Dividendandotherinvestmentrevenue vi.vi.

Dividends and other investment revenue are recognised when the right to receive payment is established.

Donationsandfundraisingevents Donationsandfundraisingevents vii.vii.

Thetimingoftherecognitionofdonations,grantsandfundraisingdependsuponthepointintimeatwhich controlofthesemoniesisobtained.Controlwouldnormallyoccurupontheearlierofthereceiptofthemoniesor notification that the monies have been secured.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

m)Revenue & other income (continued)

m)Revenue & income (continued)

GrantsGrants viii.viii.

TheGroup'sactivitiesaresupportedbygrantsreceivedfromthefederalandstategovernments,andotherparties. Ifgrantsarereceivedforspecificpurposesandareconsideredenforceable,grantrevenueisrecognisedasaliability andrevenueisrecognisedasservicesareperformed.Ifgrantrevenueisnotforspecificpurposesorenforceable, it is recognised on receipt.

Contributionsinkind Contributionsinkind ix.ix.

Contributionsinkindarerecognisedasincomewhencontroloftheitemofproperty,plantandequipment contributed passes to the Group at fair value at the date of the contribution.

Volunteerservices Volunteerservices x.x.

TheGrouphaselectednottorecognisevolunteerservicesaseitherrevenueorotherformofcontributionreceived. As such, any related consumption or capitalisation of such resources received is also not recognised.

ProvisionsProvisions n)n)

ProvisionsarerecognisedwhentheGrouphasapresentobligation(legalorconstructive)asaresultofapast event,itisprobablethattheGroupwillberequiredtosettletheobligation,andareliableestimatecanbemadeof the amount of the obligation.

Theamountrecognisedasaprovisionisthebestestimateoftheconsiderationrequiredtosettlethepresent obligationattheendofthereportingperiod,takingintoaccounttherisksanduncertaintiessurroundingthe obligation.Whenaprovisionismeasuredusingthecashflowsestimatedtosettlethepresentobligation,its carryingamountisthepresentvalueofthosecashflows(wheretheeffectofthetimevalueofmoneyismaterial).

Whensomeoralloftheeconomicbenefitsrequiredtosettleaprovisionareexpectedtoberecoveredfromathird party,areceivableisrecognisedasanassetifitisvirtuallycertainthatreimbursementwillbereceivedandthe amount of the receivable can be measured reliably.

Goods and service tax (GST) and service tax (GST) o)o)

Revenues, expenses and assets are recognised net of the amount of goods and services tax (GST), except: ThenetamountofGSTrecoverablefrom,orpayableto,thetaxationauthorityisincludedaspartofreceivablesor payables.

wheretheamountofGSTincurredisnotrecoverablefromthetaxationauthority,itisrecognisedaspartof the cost of acquisition of an asset or as part of an item of expense; orfor receivables and payables which are recognised inclusive of GST. -

Cashflowsareincludedinthestatementofcashflowsonagrossbasis.TheGSTcomponentofcashflowsarising frominvestingandfinancingactivitieswhichisrecoverablefrom,orpayableto,thetaxationauthorityisclassified within operating cash flows.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 3 Material accounting policies (continued)

Note 3 accounting policies

Trade and other receivables and other p)p)

Forallsourcesofrecurrentincome,tradereceivablesarerecognisedatcostvaluelessprovisionfordoubtfuldebts.

TheGroupassessesonaforward-lookingbasistheexpectedcreditlossesassociatedwithitsdebtinstruments carriedatamortisedcostandfairvaluethroughothercomprehensiveincome.Theimpairmentmethodologyapplied dependsonwhethertherehasbeenasignificantincreaseincreditrisk.Fortradereceivables,theGroupapplies thesimplifiedapproachpermittedbyAASB9,whichrequiresexpectedlifetimelossestoberecognisedfrominitial recognition of the receivables.

Trade and other payables and other payables q)q)

Tradeandotherpayablesrepresenttheliabilityoutstandingattheendofthereportingperiodforgoodsand servicesreceivedbytheGroupduringthereportingperiod,whichremainunpaid.Thebalanceisrecognisedasa currentliabilitywiththeamountsnormallypaidwithin30daysofrecognitionoftheliability.Thecarryingamountof trade and other payables is deemed to reflect fair value.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023 2023202320222022

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023 2023202320222022 Note

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 12 Property, plant and equipment

Note 12 Property, plant and $’000$’000$’000$’000$’000$’000$’000$’000$’000$’000$’000$’000

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

2023202320222022

TheGroupleaseslandandbuildingsforitsofficesandtrainingfacilitiesunderagreementsofbetweenthreetofive yearswith,insomecases,optionstoextend.Theleaseshavevariousescalationclauses.Onrenewal,theterms oftheleasesarerenegotiated.TheGroupalsoleasesmotorvehiclesunderagreementsofbetweenthreetofive years.

TheGroupleasesofficeequipmentunderagreementsoflessthanoneyear.Theseleasesareeithershort-termor low-value, so have been expensed as incurred and not capitalised as right-of-use assets.

2023202320222022

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 14 Leases (continued)

Note 14 Leases

a)LeasesasLessee(continued)

a)LeasesasLessee(continued)

ii)Future Lease Payments

ii)Future Lease Payments

Thetotaloffutureleasepayments(includingthoseleasepaymentsthatarenotincludedinthemeasurementof theleaseliability,e.g.forshort-termleasesandleasesoflow-valueitems)aredisclosedforeachofthefollowing years. 2023202320222022

St John Ambulance Australia (NSW) and its controlled entity ABN 84 001 738 370

Notes to the Consolidated Financial Statements

Note 19 Reserves Note 19

Movement in the FVOCI reserve during the year is as follows:

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

TheGrouphaselectedtorecognisechangesinthefairvalueofcertaininvestmentsinequitysecuritiesinother comprehensive income.

Note 20 Borrowings

Note 20

Financing facilities Financing

TheGrouphasabankoverdraftfacilityof$500,000(2022:$500,000)withabalanceutilisedat31December2023 of $Nil (2022: $Nil) and a corporate business card facility of $300,000.

SecuritySecurity

Thefinancingfacilitiesaresecuredbyamortgageoverthelandandbuildingsat9StJohnsRoad,BlaxlandNSW and a first registered charge over all of the assets of the Group.

Note 21 Company information

Note 21 information

Asatandthroughoutthefinancialyearended31December2023,theparententityoftheGroupwasStJohn AmbulanceAustralia(NSW).StJohnAmbulanceAustralia(NSWTrust)Limitedwasadormantentitythroughout thefinancialyearended31December2023,astherewerenooperations.Therefore,allbalancespresented throughout this financial report represent the parent entity. Note

Note 23 Related parties Note 23 Related

InaccordancewiththeGroup’sConstitution(Item10.16),aDirectorisnottobepaidfeesforactingassuchexcept paymentorreimbursementofreasonabledisbursementsrelatingtothebusinessandactivitiesoftheGroupor reasonablefeesforprofessionalortechnicalservicestotheGrouppreviouslyapprovedbytheBoard.Purchases offirstaidkitsamountingto$312(2022:$368)weremadebyDirectorsduringthefinancialyearonnormal commercial terms. There were no other related party transactions during the financial year.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 24 of member's

Note 24 Limitation of member's liability

TheGroupisregisteredasaCompanylimitedbyguarantee,andinaccordancewiththeConstitutiontheliabilityof members of the Group in the event of the Company being wound up would not exceed $1.00 per member.

ThenumberofactivemembersofStJohnAmbulanceAustralia(NSW)“theOrganisation”at31December2023 was 2,851 (2022: 2,776).

At31December2023,applicationshadbeenreceivedandapprovedfrom405members(2022:427)ofthe Organisation to become members of the Group.

Note 25 Charitable fundraising activites

Note 25 fundraising 2023202320222022

Fundraisingincomeactivitiescarriedoutduringthefinancialyearwerefunctions,appeals,rafflesandsocial fundraising activities.

Expenditureoffundsraised

SurplusfundsfromfundraisingareutilisedindeliveringonthemissionoftheGrouptosavelivesandbuild community resilience.

Thesurplusachievedfromtheseoperationsandallofourcommercialandfundraisingactivitiesgoesdirectlyto supportingourcommunityprograms,whichincludebywayofexample,freeFirstAidtrainingforschoolstudents, youthdevelopmentprograms,leadershipandpersonaldevelopmentprogramsforourvolunteersandproviding crucial first responder and community health services supporting communities across NSW.

Directors' declaration Directors' declaration

Made in accordance with a resolution of the Directors under the Charitable Fundraising Act 1991.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Notes to the Consolidated Financial Statements

For the financial year ended 31 December 2023

Note 26 Economic dependency Note 26 dependency

CertaincommunityprogramsdeliveredbytheGrouparedependentontheongoingreceiptoffinancialassistance from State and Commonwealth governments.

TheGroup’sCOVID-19CommunityMedicalSupportprogramisdependentontheongoingreceiptoffinancial assistance from the NSW Ministry of Health.

TheGroup’sNorfolkIslandCommunityFirstResponseprogramisdependentontheongoingreceiptoffinancial assistance from the Commonwealth Department of Infrastructure, Regional Development and Cities.

Note 27 Contingent liabilities Note 27 liabilities

TheGrouphasbeennotifiedofpotentialfuturelitigationbyanumberofformermembersoftheorganisationin relationtoallegationsofhistoricalsexualabuse.Themattersarestillinthepreliminarystage.Theinformation requiredbyAASB137Provisions,ContingentLiabilitiesandContingentAssetsisnotdisclosedonthegroundsthat it can be expected to prejudice the outcome of the litigation.

On1July2018,inresponsetoRoyalCommissionintoInstitutionalResponsestoChildSexualAbuse,theNational RedressSchemewasestablished.TheNationalRedressSchemeprovidessupporttopeoplewhoexperienced institutional child sexual abuse. The Group has joined the National Redress Scheme.

TheGroupdoesnotknowwhatliability,ifany,itmayincurinrelationtoanypossiblelegalandotherexpensesas a result of its participation in the National Redress Scheme and any past events.

Note 29 Subsequent events

Note 29 Subsequent

Otherthanthemattersdetailedabove,noothermattersorcircumstanceshavearisenwhichhavesignificantly affected,ormaysignificantlyaffect,theoperationsoftheGroup,theresultsofthoseoperationsoraffairsofthe Group in future financial years.

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors' Declaration

In the opinion of the Directors of St John Ambulance Australia (NSW) and its controlled entity (the "Group"):

a)

i)

Thefinancialstatementsandnotesthatassetoutonpages14to41areinaccordancewiththe Australian CharitiesandNot-for-profitsCommissionAct2012, including:

givingatrueandfairviewoftheGroup'sfinancialpositionasat31December2023andofitsperformance, for the financial year ended on that date; and

b)

ii)

complyingwithAustralianAccountingStandards-SimplifiedDisclosureRequirementsandthe Australian CharitiesandNot-for-profitsCommissionRegulation2013.

TherearereasonablegroundstobelievethattheGroupwillbeabletopayitsdebtsasandwhentheybecome due and payable.

Signed in accordance with a resolution of the Directors.

DatedatSydneythis19thdayofMarch2024.

Chair

MickCampbell Director

St John Ambulance Australia (NSW) and its controlled entity

ABN 84 001 738 370

Directors’ Declaration Under the Charitable Fundraising Act

In the opinion of the Directors of St John Ambulance Australia (NSW) and its controlled entity (the "Group"):

i)

ii)

iii)

iv)

Theconsolidatedfinancialstatementsandnotestheretogiveatrueandfairviewofallincomeand expenditurewithrespecttofundraisingappealsconductedbytheorganisationfortheyearended31 December 2023;

Thestatementoffinancialpositionasat31December2023giveatrueandfairviewofthestateofaffairs of the Group with respect to fundraising appeals conducted by the organisation;

Theprovisionsofthe CharitableFundraisingAct1991(NSW)andCharitableFundraisingAct2021(NSW),the regulationsunderthatAct,andtheconditionsattachedtotheauthoritytofundraisehavebeencomplied with by the organisation;and

TheinternalcontrolsexercisedbytheGroupareappropriateandeffectiveinaccountingforallincome received and applied by the organisation from any of its fundraising appeals.

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

Chair

MickCampbell Director

Auditor’s Independence Declaration under subdivision 60C section 60-40 of Australian Charities and Not-for-profits Commission Act 2012

To the Directors St John Ambulance Australia (NSW)

I declare that, to the best of my knowledge and belief, in relation to the audit for the financial 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-for-profits Commission Act 2012 in relation to the audit; and

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

19 March 2024

KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation. Liability limited by a scheme approved under Professional Standards Legislation.

Independent Auditor’s Report

To the members of St John Ambulance Australia (NSW)

Opinion

We have audited the Financial Report, of the St John Ambulance Australia (NSW) (the Company) and its controlled entity (the Group).

In our opinion, the accompanying Financial Report of the Group is in accordance with Division 60 of the Australian Charities and Not-for-profits Commission (ACNC) Act 2012, and sections 23(1)(d) and 24B of the Charitable Fundraising Act (NSW) 1991, including:

i. giving a true and fair view of the Group’s financial position as at 31 December 2023, and of its financial performance and its cash flows for the year ended on that date; and

ii. complying with Australian Accounting Standards –Simplified Disclosures Framework and Division 60 of the Australian Charities and Notfor-profits Commission Regulations 2013 (ACNCR) and section 21 of the Charitable Fundraising Regulation (NSW) 2021

The Financial Report comprises:

i. Consolidated statement of financial position as at 31 December 2023;

ii. Consolidated statement of profit or loss and other comprehensive income, Consolidated statement of changes in equity and Consolidated statement of cash flows for the year then ended;

iii. Notes including a summary of material accounting policies; and

iv. Directors’ declaration

The Group consists of the (St John Ambulance (NSW)) and the entities it controlled at the year end or from time to time during the financial year.

KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation. Liability limited by a scheme approved under Professional Standards Legislation.

Basis for opinion

We conducted our audit in accordance with Australian Auditing Standards. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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 Group in accordance with the auditor independence requirements of the ACNC Act 2012 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the Financial Report in Australia. We have fulfilled our other ethical responsibilities in accordance with these requirements

Other information

Other Information is financial and non-financial information in the Group’s annual reporting which is provided in addition to the Financial Report and the Auditor’s Report. The Directors are responsible for the Other Information.

The Other Information we obtained prior to the date of this Auditor’s Report was the Director’s Report.

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. In doing so, we 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.

We are required to report if we conclude that there is a material misstatement of this Other Information, and based on the work we have performed on the Other Information that we obtained prior to the date of this Auditor’s Report we have nothing to report.

Responsibilities of the Board Members for the Financial Report

The Directors are responsible for:

i. Preparing the Financial Report that gives a true and fair view in accordance with Australian Accounting Standards - Simplified Disclosures Framework and the ACNC and ACNCR and sections 23(1)(d) and 24B of the Charitable Fundraising Act (NSW) 1991 and section 21 of the Charitable Fundraising Regulation (NSW) 2021;

ii. Implementing necessary internal control to enable the preparation of a Financial Report that gives a true and fair view and is free from material misstatement, whether due to fraud or error; and

iii. Assessing the Group’s ability to continue as a going concern and whether the use of the going concern basis of accounting is appropriate This includes disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless they either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the Financial Report

Our objective is:

i. to obtain reasonable assurance about whether the Financial Report as a whole is free from material misstatement, whether due to fraud or error; and

ii. 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. They 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 this Financial Report.

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

We also:

i. 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;

ii. 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 registered Group’s internal control;

iii.Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Director;

iv. Conclude on the appropriateness of the Director’s 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 registered Group’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 registered Group to cease to continue as a going concern; and

v.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 Directors of the registered Group 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.

KPMG

Cameron Roan Partner

www.stjohnnsw.com.au tel. 1300 785 646

ST JOHN AMBULANCE AUSTRALIA (NSW)

ANNUAL GENERAL MEETING 9 MAY 2024

INSTRUMENT APPOINTING A PROXY

I, of

Being a Member of St John Ambulance Australia (NSW) appoint of (who is also a Member) alternatively of (who is also a Member) as my proxy to vote for me at the Annual General Meeting of St John Ambulance Australia (NSW) to be held on 9 May 2024 and at any adjournment thereof.

Signed this day of 2024

Signature of Member UPDATE