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Signed Financial Statements – First Super Pty Ltd

Level 10, 12 Creek St
Brisbane QLD 4000
GPOBox 457 Brisban e QLD 4001
Au stralia
Tel: +61 7 3237 5999
Fax : +61 7 3221 9227
www. bdo.com.au
BD O Au dit Pty Ltd ABN 33 134 022 870 is a member of a n ational associ ation of in depen den t en tities which are all members of B
DO
Au strali a Ltd
ABN 77 050 110 275, an Au strali an compan y li mi ted by guaran tee. BD O Au dit Pty Ltd an d BD O Australia Ltd are members of
BD O Intern ational Ltd, a UK compan y limi ted by guaran tee, an d form part of th e in tern ationalBDO n etwork of in depen den t membe
r
firms. Lia
bili ty li mi ted by a sch eme approved u n der Professional Standards L egi slation.

DECLA RA TION OF INDEPENDENCE BY C R JE NKINS

FIRST SUPER PTY LT D
As lead auditor of First Su per Pty Ltd for the year ended 3 0 June 20 2 0, I declare that, to the best of my
knowle dge and beli ef, there have be en:
No
contraventions
of
the
auditor
independence requirements
of
the

in
relation
to
the
audit;
and
No
contraventions
of
any applicable code of
professional
conduct in
relation
to
the audit.
C R Jenkins
Di rector
BDO A udit Pty Ltd
Brisbane
,
23
Septem ber
2020

Le ve l 10, 12Cree k St

Brisban e
QLD4000

GPOBox 457 Brisban e QLD 4001

A u st ral ia

Te l: +61 7 32375999

Fax : +61 7 32219227

w ww. bdo. com .au

BD OAu di t Pty Lt d ABN 3 3 1 34 0 2 2 87 0 i sa me mbe r of a n a ti on al as soci ati on ofi n de pe n de n te n ti ti e s wh i c h ar e al l me mbe r s o fB
D O
Au str a li a Lt d
ABN 7 7 05 0 1 10 2 7 5, an A u str ali an c om p an y li mi te d by gu ar an te e .BD O Au di t Pty Lt d an d BD O Au str ali a Ltd ar e me m be r s of
BD OIn te r n ati on al Ltd , a U K c om pan y l i mi te dby gu ar an te e , an d for m p ar to f th e i n te r n ati on alBD On e tw or k of i n de pe n de n t me mbe
r
fi r ms. Li a
bi li ty li mi te d by a sc h e me ap pr ove d u n de r Pr ofe ssi on al Stan dar ds L e gi slati on .

IN DEPEN DENT AUDITOR’S REPORT

To t he mem bers o f
F i rs t Su per Pty Lt d

Report on th e Audit ofth eF inancial Rep ort

Opi ni on

W e ha v e a udite d th e fi na n ci a l re port o f
F i rs t Su per P ty Lt d

(th e Co mpa ny ) , w hi ch co m pri s es t h e
s ta tement o f f i na n
ci a l pos i ti o n a s a
t 3 0 J une 2 0 2 0
, th e st a teme nt o f pro f i t o r lo s s a nd ot he r
co mpre he ns i v e inco m e, th e st a teme nt o f cha ng es i n equi ty a nd t he st a te me nt o f ca s h f lo ws f o r the
yea r th en e nde d, a nd no te s to the f i na n ci a l r epo rt , i n clu ding a s um ma ry o f s i g ni f i ca nt a cco u nti ng
pol

In o ur o pinio n t he ac co mpa nyi ng f i na n ci a l r epo rt o f

F i rs t Sup er Pty Lt d
, i s i n a c c o rdanc e wi th t he
C o r por a tio ns A ct 2 0 0 1
, i nclu ding:

(a )

ci a l pos i ti o n a s a t 3 0 J une 2 0 20

a nd of i ts
f i na nci a l p erf o rma nce f o r t he y ear e nd ed o n tha t dat e ; a nd

(b )

C o mplyi ng w i th Aus tra li a n Acco un ti ng Sta n dards a n d t he
C o r por a tio ns Re g ula tio ns 2 0 0 1
.

Basi s f or opi ni on

W e co n duct ed o ur a u dit i n a cco rdanc e wi th Aus tra li a n Auditi ng Sta ndar ds. O u
r r espo ns i bili ti es un der
thos e st a ndar ds a re f urt her des cri bed i n t he

Re por t

s ecti o n o f o ur re por t. W e a re in de pe nd ent o f the C o mpa ny i n a c co rdan c e wi th t he
C o r por a tio ns A ct 2 0 0 1
a nd the ethi ca l r equi rem ents o f the Ac co u nti ng P ro f ess i o na l a nd Et hi ca l

C o de o f Eth ics fo r Pr o fe s s io na l A cco unta nts

(t he Co de) tha t a r e r el eva nt t o
o ur a u dit o f the f i na nci a l r epo rt i n Aus tra li a . W e ha v e als o f ulf i ll ed o u r o th er

et hi ca l r espo ns i bi li ti es i n
a cco rdanc e wi th th e Co de .

W e co nf i rm t ha t t h e in de p end en ce dec la ra ti o n r eq ui r ed b y th e
C o r por a tio ns A ct 2 0 0 1
, w hi ch ha s b ee n
g i v en to the dir ecto rs

o f
t he Co mpa ny
, w o ul d b e in t he sa me t erms i f g i v en to the directo rs

a s a t t h
e

W e be li ev e tha t t he a udit evi den ce w e ha v e o bta i ne d i s s uf f i ci ent a nd a ppro pri a te to pro v i de a bas i s
f o r o ur o pinio n .

Othe r i nf or matio n

The dir ecto rs

a re respo ns i ble f o r th e ot he r i nf o rma ti o n. T he o the r i nf o rma ti o n o bta
i ned a t t he dat e

Our o pi ni o n o n t he fi na nci a l r epo rt does no t co v e r th e o ther i nf o rma ti o n a nd a cc o rdingl
y w e do no t
express a ny f o rm o f a s s ura nce co nc lus i o n t he reon .

In co n ne cti o n w i th o ur a u d i t o f the f i na nci a l re port , o ur r espo ns i bi li ty i s to read the o th er i nf o rma ti o n
a nd, i n doi ng s o , co ns i de r whet her th e ot he r i nf o rma ti o n i s ma teri a lly i nco ns i s t ent w
i t h th e fi na nci a l
repo rt o r o ur kno wl edg e obta i ned i n t he au dit, or o therwi s e a pp ears to be ma teri a l ly mi s s ta ted .

If, ba s e d on t he wo rk w e h a v e perf o r med o n th e ot h e r i nf o rma ti o n o bta i n ed pri o r to the dat e of t hi s

s a ma teri a l mi s s ta teme nt o f this o the r i nf o rma ti o n, w e ar e
req ui re d to r epo rt t ha t f a c t. W e ha v e no thing t o r epo rt i n t hi s rega rd .

R e sponsi bi li ti e s o f the dir e ctors

f o r the Fi nan ci a l R e port

The dir ecto rs

o f t he Co mp a ny a re respo ns i bl e fo r th e pre para ti o n o f th e fi na nci a l re port t ha t g i v es a
true a nd fa i r v i ew i n a cco r dance w i th A us tra li a n Acco unti ng Sta ndar ds a nd th e
C o r por a tio ns A ct 2 0 0 1

a nd fo r s uc h i nt er na l co ntr o l a s the direc to rs

dete rm i ne is ne ces s
a ry to e na b le t he pre para ti o n o f th e
f i na nci a l r epo rt that g i v es a true a nd fa i r v i ew a nd is f ree f ro m ma teri a l mi s s ta teme nt, w het he r d ue to
f ra ud or er ro r.

In p re pari ng t he fi na nci a l r epo rt , th e di r ecto rs

i li ty t o
co nti nu e as a g o i ng co nc er n, dis clo s i ng , a s a p pli ca b le , ma tt e rs re la te d to g o i ng co nce rn a nd us i ng th e
g o i ng co ncer n bas i s o f a ccounti ng un less t he direc to rs

eit her i nte nd to li q ui dat e the C o mpa ny o r to
cea s e ope ra ti o ns , o r ha s n o reali s ti c a lt er
na ti v e but t o do s o .

Our o b je cti v es a re to o bta i n reas o na b l e as s ura nc e ab o ut w het he r t he fi na nci a l r epo rt a s a w ho le is f re e
f ro m ma teri a l mi s s ta tem en t, w h eth er du e to f ra u d or erro r , a

i ncl ud es o ur o pi ni o n. Reas o na bl e as s ura nc e is a hi g h leve l o f a s s ura nc e, b ut i s n o t a g ua ra nte e tha t a n
a udit co n duct ed i n a cco r da nce w i t h th e A us tra li a n Au diti ng Sta nda rds w i l l a lwa y s detec t a ma teri a l
mi s s ta tement w h
e n i t ex i s ts . Mi s s ta tements ca n a ri s e f ro m f ra ud or er ro r a n d ar e co ns i de re d ma te ri a l
i f , i ndiv i dua lly o r i n t he ag g rega te, th ey cou ld reas o n a bly b e ex pect ed to i nf lu e nce t he eco no mi c
deci s i o ns o f us ers ta ke n o n the bas i s o f this f i na nci a l r epo rt .

A f urt
her des c ri ptio n o f o u r res pons i bili ti es f o r t he au dit o f the f i na nci a l r epo rt i s lo ca ted a t t he
Auditi ng a n d Ass u ra nc e Sta ndar ds Bo a rd we bsi te (
htt p :/ / ww w.aua s b .g o v .a u/ Ho me.a s px
) a t:

htt p :/ / ww w.aua s b .g o v .a u / a udito rs _ respo ns i bili ti es/ a r4 .pdf

BD O A udi t P t y Lt d

C R Jenki ns

Di recto r

Bri s bane
,
23

Sept em ber

2020

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Signed Financial Statements – First Super Pty Ltd

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