text: Independent auditor’s report to the members 
  of Kingsgate Consolidated Limited 
  
  Report on the financial report 
  
  We have audited the accompanying financial report of Kingsgate Consolidated Limited (the company), 
  which comprises the statement of financial position as at 30 June 2013, the statement of comprehen- 
  sive income, statement of changes in equity and statement of cash flows for the year ended on that 
  date, a summary of significant accounting policies, other explanatory notes and the directors’ declara- 
  tion for Kingsgate Group (the consolidated entity). The consolidated entity comprises the company 
  and the entities it controlled at year’s end or from time to time during the financial year. 
  
  Directors’ responsibility for the financial report 
  The directors of the company are responsible for the preparation of the financial report that gives a 
  true and fair view in accordance with Australian Accounting Standards and the*Corporations Act 2001*
  and for such internal control as the directors determine is necessary to enable the preparation of the 
  financial report that is free from material misstatement, whether due to fraud or error. In Note 1, the 
  directors also state, in accordance with Accounting Standard AASB 101 Presentation of Financial 
  Statements, that the financial statements comply with International Financial Reporting Standards. 