Notes to the Financial Statements For the year ended 30 June 2024

Reporting Entity

1. The consolidated financial statements for the year ended 30 June 2024 comprise the activities of Barnardos New Zealand Incorporated and the Barnardos New Zealand Foundation (the Group) and were authorised for issue in accordance with a resolution by the Board on 24 October 2024. Barnardos New Zealand Incorporated (Barnardos NZ) operating as Barnardos Aotearoa is registered as a charity under the Charities Act 2005. Barnardos NZ is in the business of providing social service support and early learning services for tamariki and whānau, rather than making a financial return. Barnardos New Zealand Foundation (the Foundation) is registered as a charity under the Charities Act 2005. The Foundation was established to support innovation, service development and large projects which have an enduring impact on Barnardos NZ’s mission. Barnardos NZ and the Foundation are public benefit entities for the purpose of financial reporting inaccordance with the Financial Reporting Act (2013). Barnardos NZ’s registered office is at 100 Tory Street, Wellington, and the Foundation’s registered office is c/- Duncan Cotterill, 50 Customhouse Quay, Wellington. Both entities are societies incorporated under the Charitable Trusts Act 1957 and incorporated in New Zealand.

2. Summary Financial Statements The summary financial statements have been extracted from the full financial statements of the Group. The summary financial statements comply with PBE FRS 43: Summary Financial Statements.The summary financial statements cannot be expected to provide as complete an understanding of the financial performance and financial position of the Group as the full financial statements. No information extracted from the full financial statements has been restated or reclassified. The functional and presentation currency for these financial statements is New Zealand Dollars rounded to the nearest thousands of dollars. A set of the full financial statements, prepared in accordance with Tier 1 Public Benefit Entity Standards, can be obtained by contacting the Chief Financial Officer, Barnardos New Zealand, PO Box 6434, Wellington 6141. The full financial statements which were authorised for issue by the Board on 24 October 2024 have been audited by EY who issued an unqualified opinion with no explanatory paragraphs dated 24 October 2024.

3. Contingent Liabilities At 30 June 2024, there were no contingent liabilities.

4. Contingent Assets There are no contingent assets as at 30 June 2024 (2023: $Nil). 5. Events Subsequent to Balance Date There have been no events subsequent to balance date that require disclosure.