Company reglstratk)n number. 04153673 Charity rngistration nurn￿r". 1088148 Bristol Rovers Community Trust (A c4xnpany1SmW by guaranto0) for the Year ErKl8d 31 ￿USt 2025 ocm ocmol• Bristol Rovers Community Trust Contents (continued) Reference and Administrative Detsils Trustees. Rewt 2to6 Independent Examinetrs Report St81emenl of Financial A¢bvitses 8109 Balance Sheet 10 Notes to the Financial Statements 111024 Bri$tol Rovers Community Tn￿1 Reference and Admlnlstratfve Detalls ChF•f ExKullv• Offl¢•r Adam Tutton Trust•85 Helen 13)dwln . Res*Jned 7 May 2025 Delroy Hibbert Martin Bisp Charity R•glstratlon Number 1088148 Company R•glstratlon NumI￿r 04153673 The tharity 1$ inttyporated kn England and Wal95. The Memorlal Stadium Fillon Avonue Horfield Brfstol BS7 OBF R•glst•red Offi￿ and Op8ratlonal Address Ind•p•ndont Ex•mln•r Sarah TvAst FCA DChA A C Mol& LLP Staff(*d House Blackbrook Park Avenue Taunton Som6rs61 TA12PX The Cwralive Bank POBox101 Balloon Stro01 Manchèster M60 4EP Bank•rs Page 1 Brlstol Rover5 Communlty Tn Trustoes. Report The trustees, are directors for the wrpo$8s of company Traw, present the annual re￿1 together with the financial statements of the tharitable company for the >tar ended 31 August 2025. Reference antj admlnlstratfve Inf0m￿lIon set rArt ￿ page 1 foms part of thh8 reporL The financial statements ￿mplY wlth current siabJtory ￿QUirerrenls. the Memorandum and Articles ol Association aThJ the Stsiemant of Re¢J)mmended PradiLX- ACt￿nting and Reporting by Charilies (effective from January 2019}. Struc￿r•. gov•rnanc• and manag•m•nl Natur• of gov•rnlng do¢urnnl Brlslol Rovers Cornmunity Trust ￿ a ¢xJmpany limrted by guwantee, govemed by its Memorandum and Articles of Assoaalion d8l&d 30 January 2001. It Is reglstered as a charfty wth the Charity Commission {registered number 10881481. Date of irK¢)rporation was S February 2001. R•crultmont and appolntm•nt ol trust••8 The tru81ee8 who a￿ dlre¢tors of the company ond trustees Oftt￿ charfty. who served durlng the year are above and set out on the admini$tr¥tive informatK)n. New trustees are appointed upon the recommendation of 6￿$ting trustees. Ono third of the trustees musl rettre at each 8nw81 general meetlng and offer themselves for re￿I8Gti0n. Organl•atlonal stru¢tur• The board of trustees. ￿lch shall indud8 no188s than three members. adminlsters the ¢harfty. The board meets on a quaTlerly basis. Day lo day responsibllity res18 wlth the Chlef Ex6¢uUve Officer Adam Tullon and the Community Manager Matt Bennett. Rl$k manag9monl The Iruslees have examined the $trategiG business and operatlonal risks which the Trust faces and confimi that sjslems have been estsblished to enabl8 regular report8 to be produced so that the necessary st￿6 can be taken lo lesson their risks. R•s•r¥ 11 Is the policy of the charlty to Increase un￿SInthd fvnds to Iha level wuired to provkde sufflclenl funds lo cover admlnfjslratlon costs. The Trustees, monllorlng of reserves will happen at ea¢h Trustees Meeting. The Trustees acknowledge that how the level of reserves changes during the year can be a goo(1 indi&8lor ol the underfyiThJ financial heolth of the charity and can be an Indlcalor of polentlal problems. The level of Trserves will be rnonltcffed Ihroughout the year as part of the normal monlloring aThJ budgetsry ￿￿tIftg processes. In parllcular, Truslees wll: Identify when reserve5 are drawn on so thal they und8rstand the reasons and can c¥)nsider the rrective action, rf any. that needs lo bg taken,. Identify when reserve levels rise shJnificanUy above target so that thgy undgrstsnd the reasons and can consider the corrective actM)n, if any, that needs to be taken,. Identify %there Ihe reserves level is beh)w target. ￿nSIder whether thL8 Is due to short4em) rcumstsnce or lor4Jer lenn reasons bthich might lrigger a broader review of finances and reseNes.' Page 2 Bristol Rovers Communlty Trusl Trustees. Report (continued) Regard the ongoing rewew of the reserves level, targ8t and polty as p*t of managing the charity. Ensure Ihat the r8serves policy (xJntinue$ lo be relevant as the chanty devebps or changes Its $tratsgy and activib8S', Review tt18 ststement reserves in the trustegs, annual repc*t wtwe there have been slgnifi¢ant changes in the reserves pollcy CY lev81 of resèNes hetd. Th8 Trustees wll endeavor to maintain a Reserve level of beh*ten M months of ytaff salary. Publ1¢ bonefft Tho trustees have given due regard to the Charity commi8810n￿ general gutdance on publlc benefit when rov18wng their aims and objectives and is satisfied they meet the regul￿MentS ObJ•ctlv•i and pollcl•s The Tru$f5 objectives are to further and a88i8t kn tha 6du¢ation (1￿ Ix>lh a socaal arKI physul basis) of children attending schoob wllhin Bristol and the nelghiKwring area. This is dong uslng the game of football and Other sports actrmles as educational toob. In ftjrtherance of this object, thg Trust also provido facilities al The Memorlal Ground and Lockleaze Sports Centre for meetings, lectures anty classes for I benefrt of chikjren regardles6 of sex, 1X￿oUr. croed or abilhy. The Trust's aclmtles have expanded to Indude tho use of partiC4pat*)n In SF*Yt. exercise and edu¢ation to irnprove the Ilves and heamh, both phy81¢al and ment81, of p8c¥)lè of al 8ge•. Bristol Rovers Community Trust works with tho community offering so¢ial indush)n, heahh, educalion and 6POrts partlcipallon proi¢¢ts lo give people Ihfr typortunlty of enhane4ng and inprovlng their lrfe Choices. The Trusl aims lo anga96 and inspire pec*)le ol all ages as well as unite Ihe communities in whi¢h they live. The Trusl works In parlneTship with many $¢hools In Bristol delNOriThJ fts education and health programmes vthich ar6 open to boys and girls of all ages and abilities. induding those ￿th disabilities. These are deslgned lo bo &njs)yable, but also challgnglng and rewarding. The aim 15 to improve the bas technical and ec￿OrdInatIOn ¢apabililies of the chiklren, ￿lIst givlng them the opportunity lo be energetiG for one hour during the school day. The Trust èmployees aim to Increase the thildren's awareness of the benefts of healthy livlrKJ and an arAve lifes￿ and how Ihls ￿11 be benefi¢lal in wfxking as part of a team. Achl•v•m•nts •nd P•rfornianc• During the year, Bristol Rovers Community Trust has ts)ntlnued lo strengthen tts position as one of the leading football commuftty charities in the South Wèst. dglvering a broad raroe of programm8s that Smprove Ilvos Ihrou9h education. hoallh, sport sockgl inthslon. The TN$I has experienced another of sustainabla growth. oxpandlng both the and Impact of Its serwi¢es across Bristol and the surrounding areas. Through ccffltinued collat¢Trtion with strateglc partners. s¢hc4)Is, kKal authorities. healthcare providers and national funders, we have successfully se¢ured and delNered a diverse poruolio of granl-funded projects that address b¢41 need whi181 ensurfng the lontrte￿ sustainabilty of tho ¢harity. Edueatlon continues lo be a comgrslone of our work Our Education Programme pmwdes yDung p80ple wth hlgh-qU8lity altemative reaming Opportunit￿ and wst-16 education pathways, enabling students to achSeve natlonally recognised qualificatws alOngs￿e personal development and employability skills. Throughout the year we have continugd to support leamers from a wide variety of backgrounds. helping many progress into higher education. apprgntsceships arKI employment whilst provlding a supportive envlronment that promotes confidence. Tesilignce and FK)sitive wellb8iThJ. Pag9 3 Bristol Rovers Communlty Trust Trustees. Report {contlnued) The Trust remains a pr(KHJ d8lrvery partner for several Premler League Charilabfe Fund pn)grammes. Through Premier League Kicks, we ha￿ provided free, 8(Eessible football and po￿tiVe youth engagement Op￿tunitieS ￿ communities vh18re they are needed most. The programme continues lo reduce barriers lo parlicipatlon, Improve community ¢oheséon and pro￿de safe spaces where young people can develop confidence, leadevshlp skllls and wsitfve re￿{M￿ShipS. Our Premier League Primary Stars prOgramff￿ h08 ¢c￿1￿Ul(l trj support primary schools across the region by using the appeal of football to Insplre *ming both inside and outside the classroom. Through rriculum support, teacher deveknpmenl and endchment actimties. thousands of chikyren have benefitted from engaging edUcat￿nal experiences that promote phyEieal adrvity. Itleracy. numeracy and positive personal devekwient. ongside these flagship programmes. the Trust has continued to diversify its funding streams through successful grant applications arKI i>)mmlssloned projects. alhMrvJ us lo respond to emerging communlty needs. Our growng partnership %Mth NHS BdsloF has enabbd us to deliver innovats'v8 heath initiativ88 including community health checks. CPR and d6fibrfllalor training, mental heath awareness campaigns and physical acb'vity interventions that hav6 angaged thwsands of kncal residents. These projects demonstrate the vahje of football as a trusted ￿alf0m) for Improving Put￿lC health and reducing heallh inequalrties. The Twst has also continued to deliver a wide rangè of in¢lu$lon. dlsability, employability and community engagement programmes, ensuring that IrKliV￿￿u81$ of all agos and backgrounds have access lo opportunities that improve ph￿1¢81 heahh. mental w8llbglng and $oc4al connecledness. This ￿ntinUed success has onty been posslblo through th8 commitment of our dedicated $tsff, volunteers, Iruslees, funders and partnèryJ whose colledrve support enables the Tnjsl to maximise its Impact across the communities we serve. The recognition Tgcefved during the year, including being named EFL Leagu8 Two Community Club of the Year, together wth natlonal recognili(m through the Foolball Business Awards, relle¢l$ both the qualty of our delvery and the strength of our partnership8. Plans for the Fulure Looklng ah¢ad. Bd$tol Rovers Community Trust remalns committed to dellvering $ust8lnabl• growlh whllst remalnlrKd focused on charfjtable mission of Imwovlng fves through the pmr of foott)all. Ovar tho comlng year we will conlinue lo strengthen our ¢ducètion pro￿¥10n, gxpandlng opportunltles for young pfrople through additlonal quallficatlons, enhanc4d employabllty palPAvays $nd stronger links With employers and higher education providers. We wll o)ntinuo to grow our portfollo of extemaly funded Pfoie¢ts. seeking new investment from ¢h8ritable trusts, foundations, govemmenl programmes and corporale partner5 lo ensure that our Services remain acee5sible to thoso n8ed them most. Malntalning a dlver8e fvnding base will continue to be a kèy strategic priortty. The Trust ￿11 further develop its parlngrshlp wlth NHS Brtstol and other heafth organisations, building on the S￿￿e$S of our innovative community heatth programmes and exploring wp)rtunilies to create nationally wcsni5ed model of footbalHed public heath InleThentN)n. Investment will 81s0 continue across ¢)ur Prfjrn￿r League programmes, disabilty foolball provision, mental health services, youth engagement and comfflunity inclusion projects, ensuring that Bristol Rovers Community Trust remains responsive to the thanging needs of ￿1 communities. Page 4 Brlstol Rovers Communlty Trust Trustees. Report (eontlnued) Underpinning all of this V4111 be rJ)ntinued investmrrt In governa￿e. staff deveknpment, yafaguarding and organisatKwal resilience. ensuring that the TNst remains well positioned to deliver measurable sockgl impact for many years to (xjme. We remain commttted to workin9 edlaLwattvely with Bristol Rovers Football Club, our part￿r$. furKlefs and supptyters to c*eate health￿r, happier and more inclusNe communities across Brlslol. FIMncial Rovlow The results lor the year ended 31 August 2025 show net income of £106,743 12024: net expendllure of £25.0231. Total income was £716,95912024.. £602.659) and resources expended WO￿ £610,236 (2024.. £627,682). The 8ufpIu8 generated of £106.743 for the ￿ar compared to the deficit in the previous year of £25.023 is encouraglng. The propcbon ts tho current yEar ended 31 August 2026 forecasts Ihat a Surplus shouFd be 8¢hleved. at 31 August 2025 reserves ￿k1 tolalled £294.552 (2024: £187.809} of vthich £120.000 12024,. £120,000) are deslgnaled fiJnd$ and £1,525 (2024.. £2.0341 held as fixed a$$els. This leaves £173,027 {2024: £65.775) of free reserve$ which Is adequate to meet the requirements of Ihe resepies poll¢y. Page 5 Brlstol Rovers Community Trust Trustees. Report (contlnued) Stat•m•nt of trustoes. responslbllftl8s The tnJ$lees (who are also th8 directors of Brisld Rovern Communty Trust for the purposes of company Lqw) are ￿SPOnSIble for preparing the tnJslees' rewl and the financial statements in accordance wllh applicable law and United Kingdom Accounti￿ Stsndards. irKluding FRS 102 'The Financial Reporti standard app11&1ble wi UK and Republbc of Irelan￿ {Unlled Kkngdom Generalty Accwtad Accounting Praclicel. Company law requires the trustees to prepare financial statements for eath finanThal year vthich give a true and fair view of the stste of affairs of tho charilatAe company and of tho in¢ome and exponditUTg, of the charrtable company for that poriod. In weparirvJ these financial statmwits. the trustees are roquired lo- 8el8ct suitable 8ixcxinting and appty them consislenty. observe the methc*J8 and wlnclpl88 In tho Charfves SORP; make judgements and a(xounting estlmates that are reasonable and prudent; 8ts18 ￿ether applieable UK A(Lounting StaThJards have b8en followed. subied to any material departures disclosed and explained in the financial statements: and prepare the flnanclal statements on the going concem basis unb8ss It L8 Inapprowfale to presume that the char[ta￿e company WFII ¢ontinue In I￿sIness. The trust89s aro responsible for maintaining proper acLounting rocords whlch dlsclose wllh ￿8$on8b1￿ awuracy al any time Ihe financial posilion of tho tharitab￿ company and enab￿ them lo ensu￿ that Iht fin8ncial slalemenls compty wth the Companies A¢1 2CM)6. Thoy are also responslbl8 for safeguarding the 8S8ets of the chadtabl8 compary and hen¢e for tsking rgasonable Steps for the pr&ventSon and dete¢bon of fraud and other 1rregukrit￿. The trustees are rgspon$lblo for the malntenance and inlegrity of the Gorpor81e and financlal infomiation Included on the charitable COmpan￿S websf(e. Legislalion kn the United Kingdom gov8rning the preparab'on and dlssemlnatlm of financlal slalemenls may differ from ￿9￿atIOn in other jurlsdiclions. 3010612026 The annual report was aFproved by the trustees of the charity on .................... and slgned on Its b8ha by.. Trustee Pag8 6 Bristol Rovèrs Communlty Trust Independent Examinerfs Report to the trusleos of Bristol Rovers Communlty Trust (Ihe Comparf) I report lo the charity trustees on my examinats.on of the accounts of the Company for the year ended 31 August 2025, wlNL* are set cKrt on pages 8 to 24. Responsiblllli•s and bas1$ of report As the charity's trustees of the Company {and atso ts directors for the purposes of company law) you are rgsponsible for the preparation of the accounts In aco)rd8nce wth the ￿Uiremeftts of the Companies Act 2006 {Ih8 2006 Arf). Having salisfied my8elf that the acaiunts of the Company are not required to be audlled under Part 16 of th9 2006 A¢t and are dgible for independent examination, I rgport in respect of my examination of your chanty's a¢¢ounts as carried out under section 145 of the Charities Act 2011 {trie 2011 Act.). In Carrying out my examinatK)n I have followed the Directlons given by the Charity Commlsston under section 145151(b) of the 2011 Act. Ind•p•nd•nt oxamln•r's slat•rnont Since the Companls gross Incomo exceeded £250,OCQ your examiner musl be a membèr of a body listed In se¢tion 145 of Ihe 2011 Ad. l (y)nfim that l am Qualif￿ lo undertake the 6xamination because I am a member of tho Institute of Chartered Accountants In England aThJ Wales. whkh is one of th8 listed bodies. I have completed my examinatitin. I confimi thal no matters have ecmne to my attfjnl￿ in 9)nn￿lon with the examination givir¥J me cause lo b8H8ve'. 1. accounllng recc¥ds w8r6 not kept In rèspect of Brist￿ Rover5 Communlty Trust as required by section 386 of the 2006 A¢t; or 2. the accounts do not accord vlth IIM)8e ac¢ounlbng record¥", or 3. the aexounts do not Cornp￿ vAlh accountiro requiraménts of se¢ih)n 396 of Ihe 2006 Act olhar than any requirement that the accounts glve a aThJ falr whith Is not a matter considgred as part of an Independent eXaMir￿tiOn'. or 4. the accounts have not been prepared in accordance wNh the methods and prfn¢ipl88 of the Statement of Recommended Practice for a￿￿n￿n9 and reporting by charifjes lapp￿cable to chartiles preparing th￿r accounts in accordance with tho Flnanclal RewllrvJ Stsndard appfi¢able in the UK and Republlc of Ireland IFRS 102}]. I have no ¢oncems and have come across no other matters in connection with the examinalton to which attention Should be drawn In thi$ report In order lo enable a proper understanding of the accounts to be reached. Sarah Twlst FCA DChA A C Mole LLP Stafford House Blackbrook Parf( Avenue Taunton Somersel TA12PX Date P&3e 7 Brlstol Rovers Communlty Trust Statemont of Flnanclal Actlvltles for thè Year Ended 31 August 2025 (Includlng Income and Expendlture Account) Unrestrlcted R•strlct•d funds funds Total 2025 Incomo Donallons Charitable actmlies Education Health Incluslon Partl¢ipation Other trading aL*vltla8 Total income 40.661 40,363 81.024 355.045 66250 35.000 70,41)0 66.300 390,045 136,650 66,300 42,960 42. 504,916 212,063 718,979 Expendlturo Ralslng fund8 Charitable 8(thitle8 (41.6511 356,522 (41.651} 568,585 212,063 Totsl expendlture 398,173 212,063 610,236 Net income 106.743 106,743 Nel movemènt in funds 106.743 106,743 R•¢on¢lllatSon of funds Total fvnds brought forward 187.809 187.809 Total funds carried I0￿9rd 13 294,552 294,552 The notes on pages 11 to 24 fomi an integral part of these financial ytalements. Pag8 8 8rfstol Rovers Communlty Trust Statemént of Flnanclal Actlvitles for th8 Year Ended 31 August 2025 (contlnuèd) (Including Income and Expènditure Account) Unr•strict•d Restrl¢tod funds funds Totsl 2024 Incom& Donatlo Charitable aCt￿lIeS Educab'on Heallh Induslon Participation Other tradlng acti%thr83 Total income 101.9)8 6,480 108,388 286,415 31.105 35,000 6.095 68,102 321,415 37.200 88,102 48.104 19.450 48.104 19,450 486.982 115.677 602.659 Exp•ndlture Raising funds Charltable activities 138,6131 1473.392 (38.6131 589,069 1115,677 Total exp9nditUfe Nel expendlturo Not movement In fund$ 512,¢X15 115,677 627,682 25,023 (25,023) 125.023) Rgconclllatlon of lunds Total fund8 brought forward Total funds ca￿led forward 212.832 212,832 13 The notes on pages 11 to 24 fonn an integral part of these financi818tatements. Page 9 Brislol Rovers Community Trust (Registration number: 04153673) Balance Sheet as at 31 August 2025 2025 2024 Flxed a8sots Tangible assets 10 1.525 2,034 Curront ass•ts Debtors Cash at bank and in hand 11 5.847 311.757 28,031 166,658 317,604 194,689 Cr•dltor8.' Amounts falllng du• T*tthln on8 ￿*r N•t ¢urr•nt a•i•ts 185 775 Nel assets 294,552 187,809 Funds Unrestrictod fund8 Designated funds Restricted fvnds 174.552 120.000 67.809 120,OCKI T¢)tal ¢h•rfty funds 13 294,552 187,809 For the finanGial year ending 31 August 2025 the charity was enlilknd to exemption from audit under seG15on 479A of the Compan￿8 Act 2006 relaling to subsKliary c4)mpanies. Dire¢tors' responsibilttie$: The members have not required the charity to obtain an audit of its a(￿Unts for the year i) questK)n in accordance section 476; The d1￿Clor$ acknowledge their Teswnsibililies for ￿￿plYIng vlth the requlrem8nts of the Act wFth re$ped lo accounting re￿r￿S and the preparation of accounts. The financial statements on pages 8 10 24 wern approved by the tru$le6s. arKI authorised for Issue on . and signed on their behaw by.. 0612026 Rod Wesson Tnjstee The note5 on pages 11 to 24 fo￿ an integral part of these financial statements. Pag& 10 Bristol Rovers Communlty Trust Notes to the Flnanclal Ststements for the Year Ended 31 August 2025 1 Charlty stslu$ The dlarity is Ilmtted by guarantee. Incorporated in England and Wdes, and consequth does not have share capital. Each of the trustees is lable to ￿ntrIbute an amount not excggding £10 towards th& assets of the Gharity in the event of Ikiuidation. The address of its registered office is.. Th8 Mèmoiral Stadium Filton Avenuo Horfield Bristol BS7 OBF 2 Ac¢ounllng pollcl•• Summary of 8lgnlfl¢•nt accountlng pollcles and k•y a¢countln9 •Stlmate• The prlncip81 accounting poll¢ies applied In the preparation of these financial Staloments ara Set out below. Th¢$e policies have been consistently applled to all the yaars presented. un￿sS otheThvlse stated. Bas18 ol pMp•ratlon and stat•m•nl of compllanco The finan￿al slalemgllts have been prepared under the historical ¢o$t convention with Items recogni$ed at cosl or Iransa¢lw)n value Unl￿ slated otheM$e wrthin th6s6 noles. The financial Statements h•v8 been prepared in a¢o)rdance A¢Gounling and Reporting by Charities.. Statement of Recommended Pra¢llc8 (applicable lo charflles preparing tholr a¢￿u￿13 in accordance with Ihè Financlal Reporting Standard applicable in the UK and Rewb&c of Ire￿nd IFRS 1021) {l$sued in October 2019) - (Charities SORP (FRS 10211. the Financial Rewling StaTrJ8rd applicable In the UK and RepublK of Ireland IFRS 1021 and the Companies Acl 20Cfj. Bristol Rovers Community Trust meets the deffnlthj) of 8 publi¢ benefft en￿ty urmler FRS 102. Golng conc•m The Iru$t¢e$ consider that Ih6re are no malgri81 uncert8inties about the chariV$ abihty to continue as going ¢on¢em nor any signmlcant areas of uncertainty that affect the carrylng value of 888018 held by th8 charity. Incomo and •ndowm•nts All income is recognised once Ihe charity hBs enlltlement to the Income. It Is probable that the income will be rnceived and the amount of the income receivable c8n be measured reli8bty. Page 11 Brlstol Rovers Communlty Trust Notes to the Flnanclal Statements for the Year Endod 31 August 2025 (contlnued) 2 AGGounting pollcles (contlnued Donatlons and Wles Donations are recognised when the charty has been notrfed in writing of bolh the amount and 5etUemenl date. In the event that a donation is sutyect to condrtions that require a level of performance by Ihg Charity before the charity is entitled to the funds. the income is deferred aThJ not recognised until eithgr those ¢ondilions are fully met. or the fuifilmenl of those condrbons ts wholly within the control of the charty and11 1$ probable that these LX)nditions will be fulfilled in the reporb'ng pericMI. Charftabl• actlvltles Income from grants and contracts, relating lo charitabte actwbes are rècognised in the Statement of Financial Acts'vibes when receivable. If there is a Servrce Level Agreement or Contract in place income 18 taken inlo account in the F￿0d to which it re18tes. Where grants and contract income received have conditions or restrictions as to thelr use attached the ints)me is re￿niSed as r8strided income funds. Where no such conditions or restrictions exist, grants and contract ineome reGeNed are recwnised as unrestricted incobY*. Exp•ndftur• l expendllure is recognised once there Is a legal or ¢on5tnKtive obligalion to that expenditure, 11 Is probable sethemenl is requlred and the am¢)unl ¢an be measured reliably. Al costs are allocated lo Ihe appli¢able expenditure heading that aggregate Similar Costs lo that category. Where costs cannot be dire¢tly attdbuled lo particular headlngs they have been allocated on a basis consislenl with the u$e of resour¢e8, Ral•lng lund• These are wsts IrKyJrred In attradlng voluntary Inc£•me those I￿rIed kn trading 8CtlvitSes that ral88 funds. Charltsbl• aGtlvttl•8 Charitable expendltufe compd88s Ihose costs inujrred by the charity in the do1fv¢ry of tts a¢tivities and services for 118 benefidarl68. It Indudes both costs that can be alkncated dlre¢ty to gu¢h a¢tlvlll88 and those costs of an indirect nature necessary to support them. Gov•m*ncg ¢0sts Support costs are those fvncNons Ihat asslst the work ol the charity but do rnl dlredly undertake charitabie activities. Governar￿ costs are the costs associated with the govemance arrang@monts of the charity, including the costs of complying with conslitubonal and stalLrtory requirements and any cos18 associated wilh the strategic managemenl of thfr charivs aclivilies. These ¢osts have been allocated bet￿en cost of raisin9 funds and expenditure ￿ tharitable 8ciivili&s on Ihe f01bv￿nQ basis, which is an estimate of staff line spent on acli¥ities: 2025 91.9% 8.1% 2024 92.3Yo 7.7% Charftable actl￿deS Raising funds Pago 12 Bristol Rovers Communlty Trust Notes to the Financlal Statements for the Year Ended 31 August 2025 {contlnued) 2 Accountlng polic1•$ (¢ontlnu•d) rn¢ov•rable VAT Irrecoverablo VAT is charged again8t the Ixtegory expenditure for il was In{￿lIad. T•xatlon The charity is a r8glst6red charity and 15. thereforn. exempt from liabilty to taxation on it's Income and capital galns. to the exlenl that suth kncome ￿ galns *e applied exdusively to tharitable purpos8s. Tanglbl• flx•d asmts Tangible fixed assets are Inlllalty rec4xdod at cost, any subsequ8nl a¢¢umulated depreciath￿ and subsequent accumulated Impalnnent ￿￿88. Items of equipment are capltallsed vthere the purchase price exceeds £500. Dgpreclatlon ond •rnortlsatlo Depreclation is provided on tawibkn f￿ad assets $0 as to vrtite off the cost or valuatlon, less any esllmal•d residual value. over Ihelr expected useful economic lrfe as lollows: Dopr•clatlon m•thod and rat• 25% redudr¥J baLan¢e Office equipment Cash and rAsh equlval•nts Cash and cash equlvalents comprise cash on hand and call depo81ts, and other short-t8mi highly IqLrid Invo$tments that are readi￿ converfible to a kn(ywn amwnt of cash and are subject to an Inslgnlficant risk of change In value. Fund structur• Unresldded Income lunds are gener81 funds ttlat are avallabl8 for use 81 the trustees discretion In furth8r8nce of the objeclNes of the chanty. D•slgnated funds are unrestrlcled funds Sel aslde lor specik purposes at the d￿Cret￿)n of the tsiJstee8. Flnan¢lal Instrum•nts The chaiity onty enters Into baslc financial instruments that result in the recognition of financlal assets and liabilitles such a5 trade and other deblors and creditors together w7th loans lo rglaled partie$. Debt nstrum8nts, su¢h as trade deblors and iyed6tOfS, are inibalty rneasured al transaction prf¢e and subsequenlty measured at amcrftised cosL Finandal assets are assessed at the 8nd of each ￿porting period for C￿lective evidence of Impairm&nL If objective evidenGe of impaimient is lound, an iMpalm￿nI loss Is Teccsnised in the income statement, Page 13 Bristol Rovers Communlty Trust Notes to the Flnanclal Statements for the Year Ended 31 August 2025 (contlnued) 2 Accountlng poll¢108 (¢ontInu￿) Crltkal accountlng Jud9•m•nts and •8tlfflatlon un￿rtainty The preparation of the financk41 statements in LX)nfonnity wrth FRS 102 requires management lo make judgements. eslimates and assumptions that affert the appli¢ali¢J) of tM)li(ies and reported amounts of asset5 and liabilitie5, income, and expense$. E$timat8s and judgernents are con￿nUal￿ eva￿ated and ¥e based hi51orkal experience and other factors. induding expectal*)ns of fijlure events that aTr believed lo be reasonable under the circumstsnces. The charity makes eslimal6s and assumptions conceming Ihe future. The resuRing acccwjnling estirna185 will, by definib'on. seldom equal lh6 related actual results. Th8 Trusle8s conS￿er that there arè no critical accounting estimates and judgements have a $lgnrfKanl risk of causing a material adjustment lo the carrying amounts of assets and liabllriios wllhln th8 néxt finawal year. Page 14 Bristol Rovers Community Trust Notes to the Flnanclal Statements for the Year Ended 31 August 2025 Icontinuod) 3 Income from donatlons and kgacl•s Total 2025 Unrostrlct•d Rtstrl¢t•d 3 Sladiums Wth Bristol Ctty Coundl Charity Fcotball Match Just Giving Smart Energy The Fr￿all Associabon Yardi Kelh)g'$ Wesport Other < £2,000 1.151 6.140 7.692 4,014 1.151 6,140 7.692 4,014 2,618 7.220 15,gYIO 21,420 4,668 10.203 2.818 7,220 15,9LKJ 21.420 4,666 4.439 5.764 40.661 40.363 Total 2024 Unr•strlct•d R•strlGt•d HMRC Charities FLT Communlty. Core Bristol Rovers Supporters Tw$1 Brlstol Development Trust Sl Jam88 Pla¢e Sky Bel Fund Bristol Cty Coundl Kellogg'$ The Football A8$0¢18llon 3 Sladlums Wa Smart Energy MinSbus Swnsorship Other < £2,000 17.763 14,OCKI 10.500 10.000 10,000 9.750 6,722 17.763 14,000 10.500 10.000 10.000 9.750 6.722 6,480 6,050 5.073 2,500 2,000 6,050 5,073 Page 15 Bristol Rovers Cornmunity Trusl Not•$ to the Financial Statements for the Year Ended 31 August 2025 {¢ontlnued) 4 Government grants The tharitat￿e company recewed govemment grants to help fvnd charilable activit￿S. In the y8ar ending 31 August 2025 and prior year, govemmenl grant funding came from Bristol Cty Counal. The total value of grant was £6.140 (2024: £6.7221 5 Total expendlturfr S￿PPort •nd governancè costs Charltablé Ralslng fund• actlvltl•s 2025 Fundralsing Staff costs Othor staff ￿$ts Kit and equipment Travel and subsl8ten¢e Fadllties hire Refreshments Olher GharitaNe acliwlies Accountancy and bookkeep￿ Office costs Depreciauon Adv8rtlsing 4.1x9 27,638 4.C69 378,447 12.777 8,640 40,460 57,518 8,149 13.369 19.267 61,519 509 7,512 314.512 12.777 8,640 40,460 57,518 8,149 13.369 34,297 19.267 61.519 509 7,512 Sub-lot81 31.707 45S,425 123,104 610,236 Ajlocation of Support ond 1￿MManCe ost8 113.160 123.104 Total 6xp•ndlturn 41,651 568.585 610.236 Total govemance costs VI￿ £4.2W {2024: £3.060). Page 16 Bristol Rovars Communlty Trust Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) S Total expendltur• (¢ontlnuod) Support and Charltable go￿rnanCe actlvltlos Gosts Ralslng fund$ 2024 2,414 399,119 11,017 30,846 37,950 55,493 9,273 9,169 15.0 33.596 2.760 4.294 18,751 Fundraising experKJIturn Staff costs Other staff costs Klt and equipment Travel and sub&stenL Fa￿litieS hira Refreshments Other charitabk3 actlvttles Accounting and bookkeèplng Offi¢e costg EFL admlnlstr8tion costs Depreciation Advertislng Sub4olal 2,414 336.168 11.017 34,997 37,950 55.493 9,273 9.189 15.000 33.596 2.760 4.294 16,751 489.916 107,398 627.882 Aikjcation of 8UPPOrt and goveman osts 107.398 Totsl expendlture 38.613 589.069 627,682 Page 17 Bristol Rovers Communlty Trust Notss to the Flnanclal Statements for the Yèar Endod 31 August 2025 {¢ontinuod) 6 N•t In￿n￿•XP•nd1IYr• Net incomel(8XP8nditurel for Ih& swr indude: 2025 2024 Depreciallon of fixed assels Operats'ng lease payments Independent examSner8' robNnaration {&xdudkng VAT) 509 15,651 3,450 4,294 52,307 2,550 7 Trust￿3 remunorntfon and expens68 No Iruslees. nor any persons connected with them, have recer4ed any rerThJneration from the charity during the year {2024- None}. No Iru$tees have re¢elved any relmbursed expenses fr(¥n tho ¢h8rity during tho year (2024: None). Staff costs The aggregate payrol eosts wern 88 follows: 2025 2024 Staff costs duflng tho y•ar w•ro: Wages and salaries So¢ial security Penslon costs 344,825 23.773 7,849 364,208 26,799 8.112 376.447 399.119 No employee recelved emoluments of more th￿ £80.0￿ during the year {2024.. None) The key managam6nl perS￿ne1 ol the charitable rJ)mpany o)mprise Ihe Truste88, Chief Exe￿41￿8 Officer. and the Communty Manager. The total emplo>tr benefits of the key management ￿￿nn81 were £95,431 (2024: £102,728) 2025 No 2024 No Average head ¢ounl 16 14 Page 18 Brlstol Rovers Communlty Trust Notes to Ihe Flnanclal Statements for tho Year Ended 31 August 2025 (contlnu8d) 9 Taxation The charity is a registered charity and is. tharefore, exempt fr 67.809 Deslgnatod Reserve fvnd 1(￿.￿0 20.000 120.000 Totsl unr•strlct•d fund• 212.832 486.982 512,005 187,809 R•itrlGt•d lund• Prgmler League lfjcks Premier League Primary Stars Joy of Moving Talent Incluslon Wlldcats Kellogg's 165.000) 35.000 (35,[￿)01 {6.0951 (202) 12,900) 16,480 115677 202 115,677 Totsl lund• 212,832 602.659 1627 682 187809 Page 21 Bristol Rovers Community Trust Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) 13 Funds (contlnu•d) The spe¢th¢ purposes for wthit* lunds are to be applied are as follvK: Restricted Premler League Kicks- The main aim ofthis project is to use the Fower of football and the value of sports lo help reach ￿ngSterS in hfigh need areas. Premler League Prfmary Stsr5 - This Is • nation81 curriculLm linked eduoatK)n programme using the appeal of the Premier League ￿ professional foot￿1 dubs to inspire chikjren lo leam. be active and deveh)p important Ille sknlls. Joy of Moving - This programme is de￿gned to help children develop their physical, (wnitive and social skills in a fun and educaliond way. Talent Incluslon Thls was for three sessk)ns with girls from elhnic mlnority backgrounds to assess whether they would have suhable footballing ability lo k)in the FA Pathway scheme. Wlld¢al - This prol6d18 a result of the Gloucester County C￿nCil grant to support sports provlslon for chlldren aged &11. Kellogg's - To ￿Ver the expenses of dlsadvanlaged thiFdren at the tharity$ 'HolKlay Fun Day events. l.e. 8dmls81on and lunches. Avon and Somerset Pollcfr - Thls was for an annual communlty based football toumamenl funded by Avon & Somersel Pollce and delfvered by Brfslol Rovers Communlty Trust. OpgTation Community Hamper- This was ￿ food parcds for local dIsadv￿￿ged famlll88. Kid8lGid8 Cup - These are annual EFL ft￿tball toumaments run by Brlslol Rovers Communlty Tru8t, Tho Kids cup Is a primary sclKd comp8ttllon for Brlslol and st￿1h Gloucestershlr8 Schwls. The Glrls cup18 tournament lor secondary school Glrts In ￿r 7 and 8. Phcenix Flooring Ltd - This Iwipany is a sp)n8cY and donate a8 part of our Community Champlon programme. Quartet Community- This is for free funded op8n a￿$S foott)811 $889knns for young across Bristol during half lemis. Sky Bel Buildir4J Foundallons Fund - This is to delrver heallh and wellbeing supwt to eldety people in care homes and retirement villages across Bristol. Smart Energy- This Is to deliver an Infornwti￿ cryign promting Smart Enew use. The Football Association - This funding was used lo Sup[￿ ow Ret(MJnd Rovers seSs￿n$ supportlng yDung adults with Ment￿ heatth Issues. Page 22 Brfstol Rovers Communlty Trust Notes to the Flnanclal Statements for the Y•ar Ended 31 Augu$1 2025 (contlnued) 13 Funds (conllnu•d) Wesport- This Is lo defver free half terni football session$ wi areas of mults'ple deprivation and hKJh crfme rates. Premier League Fans Fund - This Fs lo deh'ver a project to engagè arKI inspire our k)cal communities wPth) have pr8viousty felt underryrepresented at 8Tt5tol Rovern. D•sign*l•d Reserve fund - The trustses have set aslde an aMo￿l of £120,c￿ to cover any shortlall of income due to changes In market o)nditK)ns or delays Ki grant Income b8iThJ recefved. The trustees rgctynlse the imp)rtance of mglnlalniThJ an appmpiiate Sevel of resonies to manage uncertainty and to 8n$ure continluty of seNice8. 14 Analy8h 01 n•t aM•ts b•t￿￿n lund8 Total funds al 31 August 2025 Unrnstrl¢tgd fundi G•n•ral Do8lgnat•d R•8trl¢t•d nds Tangible fixed 888Ots Current assets Cuffenl liabilities 1.525 197,604 24.577 1,525 317,604 24,577 120,(KM) Total nel a¥8ets 1200 294,552 Total funds at 31 August 2024 Unr••trlct•d fvnd• n•ral D•$lgn•t•d R•strlct•d funds Tanglble fixed assets Current assets Current Ilabllhl88 2,034 74.689 2,034 194,689 8,914 120,LNJO Totsl net 8SSo18 67.809 120.0(KI Page 23 Bristol Rovers Communty Trust Notss to the Financial Statements for the Year Ended 31 August 2025 {continued) 15 Obllgatlons undw ha8•8 and hlr• purcha￿ eontra Operating leas• commitm•nts Total future mknimum lease payments under non-cancellable operating 18ases are as follows: 2025 2024 Within on8 yBar Behveen one and fNe ￿arS 17.159 39,807 11.209 41,098 52.307 16 R6lat•d party iran$actlon• Tom Gorringe, trustee, was th8 CEO of Bristol Rovers Football Club Limrted during the Jpar. Ouring th8 year lo 31 August 2025, purchases lolalling £5,292 12024.. £13,776) were made from Bristol Rovers Football Club Limited in respect of catering and execLrtNe box hire. No amc4Jnts were OLrtstanding at the >Ear end. Income of £3.563 {2024: £1.450) relatiThJ to shared Inwme for an event w88 recelved In the year. Martin Bisp. Iruslee. is the CEO and Co4ounder of Empire F￿hting Chance. During Ihe Jfjar purGha88$ lolalllng £Nil12024: £2.4001 We￿ made in ￿Spect of educatbonal support sessions. Adam Tutton. CEO, Is a Dir¢¢tor an¢J TN$tee of L￿kIeaZe Sports Centre Trust Lttl. During the year, the Trusl paid Lockbazo Sports Centre Ltd £47,622 (2024: £42,115) for sports facilities hi￿. Page 24