Ticking off the NZ charities checklist

With the introduction of New Reporting Standards, New Zealand charities have a serious need to minimise red tape and produce the reports quickly. So here is how to use Calxa to do just that – it’s the top tool for NZ charity reporting.

It helps to understand how Calxa makes this difference based on its key features such as:

Report Bundles: Calxa provides templated report bundles to give you the basic content you need for your reports.

Account Trees: Some of the reports use Account Trees to summarise and re-arrange the chart of accounts from MYOB to provide the grouping necessary for these reports.

KPIs: The Statement of Service Performance uses the KPI Editor to provide the details. The details of what you’re measuring should be added as Metrics and you’ll then be able to create KPIs from them to add to the report.

Now, let’s get started.

View the Sample Reports

See the PDF versions of the sample reports for Tier 3 and Tier 4.

Creating your Own Report Bundle

The sample reports give you an idea of what you can achieve with Calxa. There are a few steps to set things up for your own organisation.

1.Create a Calxa Workspace

We store your information online to make it easier to share information with an external accountant or any staff or board members working remotely.

2. Create a New Organisation

In the Admin area, add your existing organisation. Depending on which accounting system you are using, the process is slightly different but our Getting Started page explains the options.

 3. Add your Budgets

See Step 4 of our Get Started guide for the different ways you can bring in your budgets.

4. Set up the Account Trees

Use Account Trees to group and rearrange your chart of accounts. The report bundles include 2 Account Trees to use in a number of the reports.

Create each new Account Tree using the Fully Unallocated option. Then create the headers for each tree as listed below (NZ NFP Analysis and NZ NFP Reporting) as the source. Drag the appropriate detail accounts from your own chart onto the relevant header accounts.

Tier 3 NZ NFP Analysis
SectionAccount Number Account Name
Assets01Bank Accounts and Cash
Assets02Debtors and Prepayments
Assets04Other Current Assets
Assets06Other Non-Current Assets
Liabilities01Creditors and Accrued Expenses
Liabilities02Employee Costs Payable
Liabilities03Unused Donations and Grants with Conditions
Liabilities04Other Current Liabilities
Liabilities06Other Non-Current Liabilities
EquityJust allocate all accounts
Income01Fundraising Revenue
Income02Grants and Donations Revenue
Income03Fees, Subscriptions and other Revenue
Income04Revenue from providing other goods or services
Income05Interest, Dividends and other Investment Income
Income06Other Revenue
Expense01Expenses related to public fundraising
Expense02Volunteer and employee related expenses
Expense03Costs related to providing goods or services
Expense04Grants and donations made
Expense05Other Expenses
​Tier 3 NZ NFP Reporting
SectionAccount Number Account Name
Assets01Bank Accounts and Cash
Assets02Money held on behalf of others
Assets03Money owed to the entity
Assets04Other Resources
Liabilities01Money Payable by the Entity
Liabilities02Other Commitments
Liabilities04Grants or donations with conditions attached
EquityJust allocate all accounts
Income01Donations, fundraising and other similar revenue
Income02Fees, subscriptions and other revenue from members
Income03Revenue from providing goods or services
Income04Interest, dividends and other investment revenue
Income05Other revenue
Expense01Expenses related to public fundraising
Expense02Volunteer and employee related costs
Expense03Costs related to providing goods or services
Expense04Grants and donations made
Expense05Other expenses


​Tier 4 NZ NFP Reporting
SectionAccount Number Account Name
Assets01Receipts from the sale of resources
Assets02Purchase of resources
Assets03Other asset movements (not reportable)
Liabilities01Receipts from borrowings
Liabilities02Repayment of borrowings
Liabilities03Other liability movements (not reportable)
EquityJust allocate all accounts
Income01Donations, Fundraising and other similar receipts
Income02Fees, Subscriptions and other receipts from members
Income03Receipts from providing goods or services
Income04Interest, Dividends and other Investment receipts
Income05Other operating receipts
Expense01Payments related to public fundraising
Expense02Volunteer and employee related payments
Expense03Payments related to providing goods or services
Expense04Grants and donations paid
Expense05Other operating payments

5. Create your KPIs

Use KPIs and Metrics to provide the non-financial data in the reports. First set up your own Metrics and then create a KPI for each of them. Sometimes you’ll want to create a formula (for example to calculate the average cost of an activity).

Note: In most cases the KPI can be just the Metric without any other formula.

6. Create the Report Bundle

The key to generating your reports easily is the Report Bundle and you’ll now need to create the bundle for your organisation. On the Report Bundle screen, select Bundle Templates. Select the NZ NFP Reports Tier 3 or Tier 4 bundle and select Create Bundle.

Edit the criteria of the Statement of Performance report to de-select the placeholder KPI and add your own KPIs.

Edit the criteria on each of the following reports and add the appropriate Account Tree:

Tier 3Statement of Financial PerformanceNZ NFP Reporting
Tier 3Statement of Financial PositionNZ NFP Analysis
Tier 3Statement of Cash FlowsNZ NFP Reporting
Tier 3Note 1 Analysis of RevenueNZ NFP Analysis
Tier 3Note 2 Analysis of ExpensesNZ NFP Analysis
Tier 3Note 3 Analysis of Assets and LiabilitiesNZ NFP Analysis
Tier 3Note 5 Accumulated FundsNZ NFP Analysis
Tier 4Statement of Receipts and PaymentsNZ NFP Reporting
Tier 4Statement of Resources and CommitmentsNZ NFP Reporting
Tier 4Note 2 Analysis of ReceiptsNZ NFP Reporting
Tier 4Note 3 Analysis of PaymentsNZ NFP Reporting

For each of the listed reports, select it and then Edit Criteria, and change the Account Tree to the correct one.

7. Update the Bundle Documents

Many of the pages in your Report Bundle are documents and you’ll need to fill in the information relevant to your organisation. Much of this will remain the same from year to year, making reporting much easier in the future.

Note: Tier 2 NZ Charity Reporting

Whilst Calxa has no template available for Tier 2 NZ charity reporting, you can easily adapt the Tier 3 template by following the steps below.

We suggest starting from the Tier 3 Bundle and then modifying to match Tier 2 requirements. Where Calxa can provide these reports, they can consolidate multiple entities.

* Notes are based on the sample report from BDO New Zealand.

** References to the Tier 3 Bundle are to the Calxa Report Bundle template for Tier 3 reporting.


Calxa Capability
Consolidated statement of comprehensive revenue and expense
  1. Separate the Statement of Comprehensive Revenue and Expense. The Statement of Financial Performance will fit the needs here with an appropriate Account Tree (moving Finance Income and Finance Costs to Other Income/other Costs). If the exact surplus/deficit wording is important, use a custom field in the report for this.
  2. The “Other comprehensive revenue and expense” section isn’t available in Calxa. Add a document to the bundle, merging it with the report above and create a table with this information.
Consolidated statement of changes in net assets/equityNot available in Calxa. Add a document with a table of this information
Consolidated statement of financial positionTier 3 Statement of Financial Position will provide most of this information but it doesn’t have the budget figures.
Consolidated statement of cash flowsThe Tier 3 Statement of Cashflows has all except the Budget column
Notes to the consolidated financial statements
Note 1 – Reporting entityAdd a document to the bundle for each of these. Some of the Tier 3 bundle documents may be a useful starting point but there is generally more detail required for Tier 2
Note 2 – Basis of preparation
Note 3 – Use of judgements and estimates
Note 4 – Significant accounting policies
Note 5 – Changes in accounting policy
Note 6 – Prior period error
Note 7 – Discontinued operations
Note 8 – RevenueTier 3 Note 1 Analysis of Revenue should satisfy this with an appropriate account tree
Note 9 – Other IncomeCopy the Tier 3 Analysis of Revenue, show just Other Income/Other Expense and use an Account Tree to include the required accounts
Note 10 – Other expenses
Note 11 – Expenses by natureTier 3 Note 2 Analysis of Expenses should satisfy this with an appropriate account tree
Note 12 – Net finance costsCopy the Tier 3 Analysis of Revenue, show just Other Income/Other Expense and use an Account Tree to include the required accounts
Note 13 – Cash and cash equivalentsThe Tier 3 Statement of Financial Position contains most of this information but not in this format. As an Account Tree can’t remove Balance Sheet Accounts, run this report, export to Excel, remove excess lines, copy and paste back into bundle document. Then add interest rate changes to the document.
Note 14 – Receivables – exchange transactionsThese are mostly derivatives of the Balance Sheet report and can be achieved with a similar approach to Note 13
Note 15 – Recoverables – non-exchange transactions
Note 16 – Inventories
Note 17 – Prepayments and other assets
Note 18 – Other investments and derivatives
Note 19 – Property, plant and equipment 

These all require bundle documents of varying levels of detail. The editing tools should allow for most of the formatting and layout required.

Once this is prepared for one year, you should only require minor changes the following year.


Note 20 – Intangibles and goodwill
Note 21 – Investment property
Note 22 – Biological assets
Note 23 – Associates
Note 24 – Joint ventures
Note 25 – Concessionary loans issued
Note 26 – Disposal group held for sale
Note 27 – Payables – exchange transactions
Note 28 – Deferred revenue
Note 29 – Employee benefit liabilities
Note 30 – Loans
Note 31 – Finance leases payable
Note 32 – Provisions
Note 33 – Non-exchange liabilities
Note 34 – Capital and reserves
Note 35 – Financial instruments
Note 36 – Group entities
Note 37 – Business combinations
Note 38 – Operating leases
Note 39 – Related party transactions
Note 40 – Commitments and contingencies
Note 41 – Events after reporting date


We have found BDO to have the some of the best publicly-available sample financial statements, however, other accounting firms may provide some resources if you ask them.

Find out how Calxa can help your NZ charity.