Kahukuraariki Trust Annual Report 2024 – Brief Review

From: graham.williams@wairuakiwi.com
Date: 19 September 2024 at 4:48:51 PM AEST
To: Teresa Tepania-Ashton <teresa.tepania-ashton@kahukuraariki.iwi.nz>
Cc: April Hetaraka <ahetaraka@gmail.com>, Hinepotaurangi Jean Joseph <jjhinepotaurangi@gmail.com>, Roger Kingi <rateakingi@xtra.co.nz>, Norm Mckenzie <norm.mckenzie@kahukuraariki.iwi.nz>, Ana Hotere <anahotere@gmail.com>, Waitangi Wood <tauihoitepotrust@gmail.com>, Roger Kingi <roger.kingi@kahukuraariki.iwi.nz>, Hone JJ Ripikoi <jj@farnorth.me>

Subject: Kahukuraariki Trust Annual Report 2024 – Brief Review

Kia ora Teresa,

I’ve just finished reviewing your yet to be approved Kahukuraariki Trust Annual Report 2024 and Financial Statements, and the Trustees may wish to have your accountant review your GM’s flawed analysis, as it implies that the operational loss this year of $187k are due to market highs and lows of the Milford Investment portfolio performance in 2024, which according to the details recorded in your published Financial Statements is clearly not true.

GM quote: “The Balance continues to show a healthy $19,541,930 equity (net owned assets), which is inclusive of the Milford Investment Portfolio. There is difference (a loss) of approx. $187,000, compared with last year, which in the scheme of investment market highs and lows, is not significant for long term investors like the Trust. Over the long term, invested funds will even out and will continue to provide a competitive rate of return as long as the majority of the quantum remains intact.”

The Milford Investment portfolio performance in 2024 resulted in a net profit of approximately $500k not a $187k loss, according to your Financial Statements. The Milford Investment portfolio balance dropped from $5.7m in 2023 to $5.5m in 2024 due to withdrawals to cover your excessive administration and operational expenses. Your investment strategies over the past 4 years have failed to provide enough revenue to cover your operational expenses hence your losses. It’s reasonable to accept losses for a year or so, but 4 years straight without even attempting to rein in your operational costs nor adequately adjusting your investment strategy is concerning to say the least.

The Trust’s primary responsibility is to manage the settlement assets for its present and future beneficiaries; however, I’m concerned over the serious losses incurred over the past 4 years; 2021 – $380,000, 2022 – $630,000, 2023 – $570,000, and now in 2024 – $187,000. The exceptional Milford Investment portfolio gains in 2020 of $1.5 million have now been extinguished as I predicted in my analysis last year. The Milford Investment portfolio 4 years ago was $6.9 million, however its diminished to $5.5 million in 2024. The primary reason for these losses based on reviewing your accounts over the past 4 years, would be the excessive Administration and Operational costs; in 2023 – $1.2 million, and yet again in 2024 – $1 million. What does the Trust intend to do about reversing these excessive Administration and Operational costs?

I’ll leave others to comment on the inaccurate 2023 AGM Minutes, as yet again I was denied the opportunity to attend, speak and vote as a non-registered member. Could you please ensure that this email is tabled at your 2024 AGM as a matter of record?

Nga mihi,

Graham Williams

Member of Ngati Kahu ki Whangaroa

References:

  1. Kahukuraariki Trust Annual Report 2024: https://www.kahukuraariki.iwi.nz/kahukuraariki-trust-annual-report-2024/

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