REGISTERED COMPANY NUMBER: 06676203 (England and Walesl REGISTERED CHARITY NUMBER: 1126118 REPORT OF THE TRUSTEES AND AUDITED GROUP FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 FOR POMPEY IN THE COMMUNITY
POMPEY IN THE COMMUNITY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 Page ReFX)rt ol the Truslees 1 to7 Report ol the Independent Auditors 81010 Sialemenl ol Financial Aclivilies Balance Sheel Cash Flow Sialemenl 13 Notes lo Ihe Financial Slalemenis 141028
POMPEY IN THE COMMUNITY REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 AUGUST 2025 The Irusiees. who are also directors ol the charity lor the purposes ol the Companies Act 2006. present their report with the financial statements ol the chaiity lor Ihe period ended 31st Augusl 2025. The Iruslees have adopted Ihe provision5 01 the Slalemenl ol Recommended Practice ISORPI 'Accounling and Reporting by Charities,. Reference and administrative details Registered company number 06676203 (England and Wales) Regislered charily number 1126118 Regislered office Pompey in the Community Anson Ftoad Port5moulh P04 8TB Trustees Alison Lee Trent Stamp Bernadelle Topham Miles Henson Michael Thornton Neil Dunkley Andrèw Gullen Daniel Carlin Christopher Gilder Peier Grant Joyce Maddox Bobby Mehta Jamie Moran Elizabeth Percival Dominic Jones Janice Sandercock Darren Channer Christopher Marslon Resigned on 1011112025 Resigned on 1011112025 Resigned on 710112026 Appointed on 2110212026 Appointed on 111032026 Appointed on 1010212026 Chiel Executive Officer Clare Martin Audilors MC Audit Limited Registered Auditors Lake House 2 Port Way Poll Solenl Portsmouth P06 4TY Solicitors Biscoes Solicilors Kingston Place Kingston Crescent Noflh End Portsmoulh Hampshire P09 8AQ Bankers Lloyds Bank 38 London Road North End Portsmouth Hampshiie P02 OLR Paqe 1
POMPEY IN THE COMMUNITY REPORT OF THE TRUSTEES FOR THE PEIORD ENDED 31 AUGUST 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Pompey in the Community is registered as a comparry limiled by guaranlee Iregislralion no. 066762031 and as a charity Iregislralion no. 11261181. lis governing insirumenl is ils memorandum and articles ol association. Every member ol Ihe charity undertakes lo conlribjle £10 10 ils assets in the event of il being wound up. Recruitment and appointment of Trustee D1clOr$ Trustees are recruited lo represent significant donors. lunding bodies and also independence. Trustees are appointed in accordance wrth the Articles ol Associalion, by or(Jinary iesolulion in general meeting. Neither less Ihan seven nor more than twenty eight days clear notice belore the dale ol the meeting where a Truslee's appoinlmenl is to be considered. notice shall be given lo Ihose enlilled lo allend ol the recommendation lor appoinlmenl. Induction and training of new Trustees New Trtjslees are inducted through spendiNJ lime with the CEO lo enable a lull apprecialion ol Ihe charity's activities and how il operates. Training is ollered Ihrough recomrnerKled Charity Commission training guidelines. Organisational structure The Board ol Trustees aims lo meet quarterly and there are sub-commtttees that meel more iegularly covering development. membership, finance. audit and Ihe construction of our new facilliy. A CEO is employed to manage the day lo day operations ol the charity including promotion ol Ihe charity s objectives, fund raising.. financial control and management ol all empk)yees. Purposes and aims The charity's purpose is lo benèlil the public generally and in particular the inhabilanls ol Hampshire. Wesl Sussex and Ihe Isle ol Wight and their surrounding areas. We seek to promote community participalion in heallhy recreation by providing lacililies lor the playing ol loolball and olher spons and activities capable ol improving health and well-being. This encompasses providing and assisling in providing lacililies for sport. recrealion or other leisure lime occupations lor people lo benefit from these facililies by reason ol their youth. age. inlirmily, disability, poverly or social and economic circumstance. lor the public al large in their interests ol social welfare with the object ol improving their conditions ol lile. We aim lo advance the education ol chiklren and young people through such means as the Trustees think lil in accordance with charity law and lor the general purpose ol such charitable bodies or lor such olher exclusively charitable purposes in each case as the Trustees may from lime lo lirne decide. Public benefit The Trustees confirm that they have referred 10 Ihe guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charily-s aims and objectives and in planning lulure activities. The Trustees reler lo public benefit Ihroughoul this reporl. How our activities deliver publi¢ benefit The charity aims lo deliver benefit lo our customers Ihrough reduciro. or subsidisirg prices and providing access lo the various aclivilies Iree ol charge which in many case5 can lead lo accredilalion undei varK)us bodies. For example. our alier school clubs which provide continued access lo sport alter school hours lor chIren 15 olleTed ai £5.50 per session. Where we cover leaching time wiihin schools Ihis is charged al £35 per hoLJr lor one coach. In relation lo special inclusion and involving vulnerable or (Jisabled people in Ihe charity s activities these are provided Ifee ol charge through many of our programmes. A significant number of participants successfully complele course5 and leave us with NVQ and BTEC level qualilicalions. Page 2
POMPEY IN THE COMMUNITY REPORTOF THE TRUSTEES FOR THE PERIOD ENDED 31 AUGUST 2025 Flnanclal revlew Pompey In the Communily's accounts showed a surplu5 this year of £258,181 over the year. This leaves the ¢harily with our desired Reserves of £250.000. However. a prowrtion ol this is Llesignated towards the construction ol the John Jenkins stadium. PITC are working lo raise the remaining lunds 10 build the new facility. Portsmouth Foolball Club The relationship with Ihe Cluty's Current owners Portsmouth Football Club Limited IPFCI continues to be positive. Following the purchase by Tornante, headed tjp by Michael Eisner, ey-Disney CEO the felationship has continued to sirenglhen and manifests Iisell in many ways includin9 player apFearances. reward schemes, visits lo the club's Iraining lacililies and player related learning materials as well as a generous allocaiion ol match lickeis lor ihe charity's beneficiaries and the local community. The CEO ol The Eisner Foundallon. baseLI fn California. is a Member ol the Trustee 8oard tsl PITC 10 develop and embed Ihe relaiionship rnoving lorward. Andrew Cullen. CEO of Portsmouth FC is also a Trustee lo ensure a continued posilive relaiionship. The key 10 Ihe relaiionship is the ability lor looiball - and more specifically Portsmouth Football Club - 10 inspire local youThJ people and brin9 aboul Posltive social oui¢omes Ihrough the delivery ol the charity s activilies. PITC aims 10 deliver Ihrough lour core aspects ol activity: sports and coaching, ¢ommvnily cohesion (inclusion an(J disability), health and education aiihough many ol our projecis weave through several. if not all of the 5lrands. We also deliver lan engagement aciivilies on match (Jays. Coa¢hlng In Schools: Dur*ng Ihe school day we run PE lessons in schools with a Slructure¢J scheme of work linked 10 the NaliPornpey In the Communily IPITCI deliver curriculum-aligned physical education wlhin primary schools. supporting the charitable obieciive ol improving children's physical health. wellbeing and educational engagewenl. Ouring the h0o1 day. structure(I PE lessons are delivered in line wlh the National CurrUlM lor Key Stages 1 and 2. This provision is complemenied by lunchlime, homeworf( and after-school clubs. increasing opportunilies for regular physical aclivily. Pupils are introduced lo a broad fange of sports incltsoing basketball. rugby, hockey. netball. tennis. rounders. cricket and alhlelics. Foolball-specilic and bespoke programmes are also Oelivereo to meei the in(Jividual needs ol partner schools. Joy of Movlng- Move and Le8rn Progr8mme= In partnership wlh Joy ol Moving, PITC delivers the six-week Move and Learn Programme, designed to supwrt children in developing healthy. aclive lifestyles. The programme promotes positive behaviour challge through education on healthy eating. hydration. physical activily. meal planning, and the relaiionship beiween physical and mental wellbeing. This activity contributes 10 improved understanding ol lileslyle choice5 and supports long-ierm heallh outcomes lor participants. Development Teams and Pl•yer Pathways= PITC operates tK)ys' and gills. development centres across age groups from Under 10 lo Under 16, providing siruciure(5 football development and progression opportunities. Many participanls Iransilion inlo the charity's lull-lime BTEC Football Progratnme. Since September 2019, the programme has included lemale participants. sirengthen5ng equality ol access. Portsmouth FC Women's adult development squad provides a further progression route. completing a clear and inclusive female player paihway. Holiday Provision and In¢lusion: During all school holiday periods. PITC delivers lull-day loolball and mulli-sport prov1510n across Portsmoultt. Gosport and Chichester lor children aged 5-12. Sessions are Inclusive an(5 caief for a wide range ol needs and abilities. Including girls-only. goalkeeping. junior pan-disability and mulii-sport aciivilies. Through Holiday Activities and Food IHAFI lunding from Portsmouth City Council. PITC provides free places lor children eligible lor Free School Meals. alongside a nulritious hol meal. helping lo reduce holiday hunger and inactivity. Skills Training Cenlres: Evening Skills Training Cenires support the progression ol young players frorn inlroductory skill development 10 advanced training. Participants are provided th opponunities io represent Pompey In regional and Iniernaiional compeiitions. including the annual Arnhem Whitsun Tournament in Ihe Netherlands. These experience5 SUPPOrt personal developmeni. confidence. ieamwork and aspiraiion.. FA'S Emerglng T#lenl cent lor Glrls.. Funtted by the Prernier League. Ihe FA Emerging Talent Centre IETCI lor Gir15 Increases access 10 Ihe FA ialeni pathway and signilicanlly expands Ihe number ol girls engaged In Slruciure(J player development. The ETCS airH to diversily Ihe ialeni pool and remove barriers lo participation. ollering incfeased playing time, varied lormats and Ilexibilily. Players are able to rernain registered wilh grassror)ts clubs, schools or repiesentalive teams. supporting a balanced and inclusive development experience.
POMPEY IN THE COMMUNITY REPORT OFTHE TRUSTEES FOR THE PERIOD ENDED 31 AUGUST 2025 Football BTEC Programme= Delivered in pannership The Cily ol Portsmouth College, the 11-a-side Football BTEC Programme combines acadernic study with competitive foolball. sutwrting boih educaiional aiiainment and sporting developmeni. Participants represent Ponsmouth FC in the &)uihern Regional League and the GEFA League while studying lor a Level 3 BTEC qualilicalion. Compelitive fixtures againsi esrablished prolessional academies provide valuable developmeni opptsrtunilies. The programme curren15y includes three male teams and one lernale team. Degree Programme- PITC ollers progression to higher educalion through a IhTee-year Bsc in Sports Developmeni. delivered in partnership with Loughbofough College. The programme is accessible 10 graduates ol PITC'S BTEC programrnes and external applicanls. Ils fflodular siructure enable5 Students to achieve a Higher National Certificate IHNCI aiier Year 1, a Higher National Diploma IHNDI after Year 2. and a lull 8Sc in Year 3. ensuring that learners who exil early still gain a recognised qualilicalion and Improved employment prospecis. Portsmouth Amputee FC= The team coniinues 10 play Iixtures in ihe EAFA league on a monthly basi5. We have won 2 Irophies in Ihe 24:'25 season once again qualilyiro loi The Disability Cup live on TNT Sports. The team also consists ol 6 England Iniernationals who compeied ai Ihe nations league. Life and Chimes: supports older people experienung earfy-5tage dernentia, thwr Carers. and socially isolated older adults. The project adére5ses loneliness. cognitive decline and reduced physical a¢iivity by providing a weekly programme ol inclusive activities. Sessions include lighl physical activity. arts and cralls. and facilitated group visils 10 culturally significant and lamiliar locations across the cily, such as the D-Day Museum. Historic Dockyard. Kings Theatre and local leisure venues. The programme promotes social connection. mental Slimulation and improved wellbeing lor participanis and carers alike. Premler League Klcks= Pompey in Ihe Community delivers free Premier League Kicks sessions for young people aged 8-18 across Portsmouih. working in partnership wlh local organisaiions to prowde accessible provision in areas ol greaiesi need. Esiablished in 2006. Ihe programme uses Ihe power of football and sport io engage young people, recjuce anti-social behaviour an¢ Improve Community saleiy. AlongsKJe spon. sessions include education, music, coaching and personal development aciivilies. bwlh volunieering opportunities lorming a key pathway inlo ec5ucalion. training and employrnent. Participants also have the opLw)rtunily lo lake part in Ihe annual Premier League Kicks Cup. a national tournament that brings together hundreds ol young people from professional loolball club communities. Waterfront Restorative Approaches Partnerships: This projecl is C0MisSioned by Portstnouth Me(Jiation Service, Portsmouth City Council and the Office ol the Police and Gnme Commissioner. Delivered In partnership with MOTIV8. URBOND and the Andrew Simpson Cenlre. Ihe programme provides outreach and diversionary aciivilies alono Ihe sealroni and across Portsea Island dunng the summer peri(M1. The initiative aims 10 preveni and reduce seasonal anti- social behaviour through earfy Intervention. posilve engagement and restorative approaches. coniribuling lo safer public sp2¢es and improved ¢ommuniiy relations. Offl¢e of Ihe Police •nd Crime Commissioner- Youth Diverslon-. Fundeo by Hampshire and Isle ol Wight's Ollice ol the Poli¢e and Critne Commissioner. this projeci uses the influence ol Portsmouih Football Club io engage young people aged 12-17 in ceniral 2nd southern Portsmouth. PITC delsvers tswce-weekly football sessions in areas including Hilsea. Bransbury and Paulsgrove. providing posilive aliernatives to anti-social behaviour and supporting improved communitv saletv and vouth enaaoemeni. Premler League Prlmary Stars.. Premier League Primary Stars uses the appeal of Podsmoulh Fooiball Club and the Premier League 10 inspire children aged 5-11 to learn. be active and develop key life skills. The programme supports schools through curriculum-linked resources across English. Maths. PSHE. Health and Wellbeing and PE. Content locuses on themes such as resilience. diversity, sell-esieem and lair play. helping pupils develop confidence. positive behaviour and aspirations both in and out ol Ihe classroom. Walking Football: Walking Fooiball provides an accessible form of physical activily for older adults. reducing the risk ol injury Ihrough a slower pace and rninirnal contact. The programme enaL)les participanis to remain active. supporis physical health and mobilily. and encourages lilelong engagement with sport. The strong sccial element ol the sessions plays a vital role in reducing isolaiion and supportng mental wellbeing among participants. Pompey Pedals: Pompey Pedals is an inclusive cycling projecl designed lo ensure Ihal people ol all abilities can participate in cycling activities. The projeci provides a range of adapted bicycles. Including hand-cycle models, wheelchair-access bikes and iandems. Delivered largely by volunteers. the programme supports over 200 unique users each week. promoting physical activity. Independence and Inclusion lor people wth addilional needs. Page 4
POMPEY IN THE COMMUNITY REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 AUGUST 2025 Academy Educalion.. Pompey in the Community delivers BTEC educaiion io Portsmouth FC Academy scholars alongside their football scholarship. This provision reinlo¥ce5 the importance ol academic achievement alongside sporting development. ensufing young players continue their education and improve long-lerm career prospects both within and beyond loolball. Adull Pan-disability football: Adult pan-disability looiball session5 provide inclusive opportunities lor individuals aged 16 and over with physical andlor learning disabilities to participate in football in a sale and supportive environmenl. Participants ol all abililies are welcomed. with opportunilies lo compete in Ihe Easlleigh Oisabilily Football League thiough monthly lixlures. supporting both physical healih and social inclusion. Premier League Inspires.. Pfemier League Inspires supports young people aged 11-18 who are at risk ol underachievement. using the power ol loolball lo build conlKdence. resilience and aspiration. Through regular group session5, mentoring. workshops and social aclion projects, participanls develop personal, social and employability skills. The programme supports young people to make posilive choices, improve engagement with educalion and plan effeciively lor their future. Equality, Diversity and Inclusion: our EDI coordinator proactively in ensuring our all projects, programmes and activities are accessible and open lo everyone, regardless ol gender. sexualily, elhnicily, ability or disability, lailh or age. Reserves poli¢y Reserves are needed lo bridge the gap belween spending and receiving resources. lo plan lor any emergency oi other expenditure that may be necessary from time 10 time. The Trustees consider that the ideal level ol reserves al 31 $1 August 2025 is £250.000, being based on the Charills ability lo cover four month's nel running costs in the evenlualily that general funding is wnsiderably reduced due lo the currenl economic environment. We are currently holding more than that amount so the Trustees are confident we have the required and necessary Reserves. Review of the year Sep 2024 New Community Billboard Radio show hosted by Pompey in the Communily launched on local cornmunily radio. Express FM Oct 2024 Pompey in the Communily enter over 80 runners in Portsmoulh's Great South Run; the official race was cancelled bul over £8,000 was raised through unollicial Dec 2024 Pompey in the Community host 1500 people in the Stadium lor ChTislmas Carols Jan 2025 Goulpar B[kwOrk Ltd join with Pompey in the Community as main kit partner Feb 2025 Patrice Link. Pompey ITC coach is named as Premier League Community Captain lo recognize his contribution to the charity Paoe 5
POMPEY IN THE COMMUNITY REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 AUGUST 2025 Review of the year- contlnued March 2025 Pompey in the Communily join th the Lord Mayor lor community Iliar at Portsmouth Guildhall March 2025 Pompey in the Communily partner wilh Portsmouth Creates lo deliver a Woild Book Day event wilh aulhor Dan Freedman. (er 60 chikjren in attendance April 2025 Amanda Martin MP Portsmouth North visils PiTC's Regional PL Kicks Tournameni al the John Jenkins Stadium April 2025 Both male and female BTEC teams travel lo FlorKJa lor Foolball lour and University v1511s May 2025 Clare Martin, CEO, visits Vienna wilh Pompey Chairty Squad for football and partnership June 2025 PITC development Teams lake part in Football Tournaments in Holland. All 3 girls teams and Iwo boys teams return as winners. June 2025 Pompey ITC lake part in UK Pride, held in Portsmoulh lor the first lime June 2025 CEO Clare Martin MBE represents Portsmouth Football Club al downing Sireel where Pompey in the Community are inducted into the Show Racism the Red Card's Hall of Fame. July 2025 Pompey in the community hosi a Uliliia Family Fun Day wilh over 1200 parlicipanls enjoying football based a¢livilies at the John Jenkins Stadium Plans for the future We are continuing lo work on the conslruclion of the John Jenkins Siadium and the completion ol the classrooms and community calé. We are hoping to be able lo lully occupy Ihe lacilily ready lor the 2025126 season. We will then move as much of our delivery onio the new sile as possible and oller new programmes in our current lacilily on Anson Road. Risk Management Pompey in the Communily consider our principal risks lo be Ihe League Position lor demolionl ol our allilialed club which would make us ineligible lor many ol our curreni funding siieams. Other risks include Health and Safely risks with stall working out in the community- oflen with vulnerable young people. We keep an extensive risk register which consKJeis all manner ol Finance, Health and Safely, Transport and Travel. HR and Security risks. We also keep a separate -projec1 based- risk Regisler that logs, project by project, potential risks lo the business. We visit both Risk Registers on an annual basis lo ensure they're up lo dale and consider how lo manage those risks wiihin our conlrol and miligale Ihose Ihal aien'l. We are also very aware ol the eurrenl risks involved in the building ol our new facility. The increase in construction costs and unexpected additional costs have meanl that our original funding allocated wont complete the whole facility. However. we are working with lunders lo work through lo secure suflicienl lunding lo complete the facility lo enable us lo ulilize the whole facility lor the 202&26 season. Key Management Personnel Pay is sel throughout the organisalion dependent upon qualilicalions. expefience and responsibility as well as inciemenial rises which iellecl lime served within the organisalion. We have a subcommittee ol the Trustees Board that considers remuneration and we also consult with external experts lo provide insighl and an independent viewpoint. The Trustees sel the pay ol a small, defined group our most senior managers, and those managers are lefi lo determine pay lor the rest of the slaff. Page 6
POMPEY IN THE COMMUNITY REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 AUGUST 2025 Statement of Trustees Responsibililies The Iruslees (who are also the directofs of Pompey in the Community lor the purposes ol company lawl are responsible lor preparing Ihe Report ol Ihe Trustees and the linancial slalemenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounling Praclicel. Company law requires the Iruslees lo prepare financial slalemenls lor each financial year which give a true and lair view ol Ihe stale ol allairs ol the charilable company and the gfOUP and ol the incoming resources and application ol resources. including Ihe income and expenditure. ol Ihe charitable group lor Ihal period. In preparinq those financial siaiemenls, the Iruslees are required lo select suilable accounting policies and then apply Ihem consislenily., observe the methods and principles in the Chafily SORP.. make judgements and eslimales Ihal are reasonable and prudent; slate whether applicable UK accounting slandafds have been followed, subjecl lo any material departures disclosed and explained in the financial slalemenis- prepare the linaneia5 slalemenls on Ihe going concern basis unless il is inappropriate lo presume that the charitable company will continue in business. The Iruslees are responsible lor keepiThJ propel accounling records which disclose with reasonable accuracy al any lime the financial position ol the charitable company and lo enable them to ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible lor safeguarding the assets ol the charitable company and hence lor taking reasonable steps lor the prevention and detection ol fraud and other irreoularilies. In so lar as the Iruslees are aware- there is no relevanl information. being information needed by the auditor in connection with preparing their report, ol which Ihe group s auditor is unaware. and the Iruslees. having made enquiries ol fellow directors an(5 the group's audilor that they ought lo have individually taken. have each laken all sleps that they are obliged to take as a director in order lo make themselves aware ol any relevant audit information and lo establish that the auditor is aware ol that information. On Behalf of the Board: 1ST PHER MARSTON Dale.. 26 May 2026 Panp. 7
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF POMPEY IN THE COIAMUNITY Opinion We have audited the financial slalemenls ol Pompey In The Community Ilhe 'chafitable company'l lor the year ended 31 August 2025 which comprise the Consolidated Slalemenl ol Financial Aclivilies. the Consolidated and Charity Balance Sheet. the Consolidated Cash Flow Slalemenl and notes lo the financial slalemenls, including a summary ol signilicanl accounling policies. The financial TeportiThJ framework that has been applied in Iheir preparalion is applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting practe). In our opinion Ihe financial slalemenls.. give a true and lair view ol the stale ol Ihe group's and the parent charitable company's allairs as al 31 August 2025 and ol the gioup's incoming resources and application ol resources. including ils income and expenditure. foi the year then ended: have been properly prepared in accordance wilh United K1jd0M Generally Accepted Accounting Practice., and have been prepared in accordance wilh Ihe requirernents of the Companies Act 2006. Basis for opinlon We conducted our audil in accordance wilh Iniernalional Slandards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are lurther described in the Auditors responsibililies lor the audit ol Ihe financial slalemenls section ol our report. We are independent ol the group and parenl charity in accordance wilh the ethical requirements that are relevanl lo our audil ol the financial slalefflenls in the UK, including the FRC'S Ethical Standard. and we have lullilled our other ethical responsibilities in accordance with Ihese requirements. We believe Ihal the audil evidence we have obtained is sullicienl and appropriate lo provide a basis lor our opinion. Conclusions relating to going concern In auditing the financial slalemenls. we have ncluded that Ihe Iruslees. use of the going concern basis of accounting in Ihe preparalion ol Ihe financial slalemenls is aFfsropriate. Based on the work we have performed, we have nol identified any material uncertainiies relating lo events or conditions that. individually or colleelively. may cast signifan1 doubl on Ihe charitable CoMpanS ability lo continue as a going concern lor a period ol al least twelve monihs from when Ihe financial slalemenls are aulhorised lor issue. Our responsibilities and the responsibilities ol the trustees with respect lo going concern are described in the relevant sections ol this report. Other information The Iruslees are responsible lor Ihe oiher information. The other inloimalion comprises the information included in the annual report. other than the financial slalemenls and our Report ol Ihe Independent Auditors Ihereon. Our opinion on the financial slalemenls does nol cover the other inlormalion and we do not express any lorm ol assurance conclusion Ihereon. In connection with our audrt ol Ihe financial slalemenis, our responsibilily is 10 read the other information antj. in doing so, consider whether the other inlormaiion is materially inconsislenl wilh the financial slalemenls or our knowledge oblained in Ihe audit or olherwise appears lo be malerially rnisslaled. 11 we idenlily such material inconsistencies or apparenl material misslalemenis. we are required lo determine whether there is a material misslalemenl in the financial slalemenls or a material misstalemenl ol the Dlher information. 11. based on the woik we have performed. we conclude Ihal Ihere is a material misslalemeni of this other information, we are required lo report Ihal lacl. We have nothing lo report in this regard. Page 8
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF POMPEY IN THE COMMUNITY Opinion on other matters pres¢rlbed by the Companies Act 2006 In our opinion. based on the work undertaken in the course ol the audit- the inlorfftalion given in the Fleport ol the Trustees lor the financial year lor which the financial sialemenls are prepared is consislenl with the financial statements- and the Report ol the Trustees has been prepared in accordance with applicable legal requirements. Malters on which we are required to report by exception In Ihe light ol the knowledge and understanding ol the group and ils environment oblained in the course ol the audit. we have nol idenlilied material misstaiemenls in the Report ol Ihe Trustees. We have nothing lo report in respecl ol ihe lollowing matters where the Companies Act 2006 requires us 10 report lo you il, in our opinion: aaequaie accouniing recoras nave noi Deen Kepi or reTurns aoequaie lor our aLJOli nave noi Deen received from branche5 nol visited by us." or the financial slalemenls are not in agreement with Ihe accounting records and returns; or certain disclosures ol Iruslees. remuneration specified by law are not made- or we have not received all the information and explanations we require lor our audit., or the Iruslees were ftol enlilled lo lake advaniage ol the small companies exemption from the requirement lo prepare a Strategic Report or in preparing the Report of the Truslees. Responsibilities of irustees As explained more lully in the Slalemenl ol Trustees Responsibilities sel out on page 7. ltte trustees (who are also the direeiors ol the charitable company lor Ihe purposes ol company lawl are responsible lor the prepafalion ol the financial slalemenis and for being satisfied Ihal they give a true and lair view, and lor such internal control as the Iruslees determine is necessary lo enable the preparation of financial slalements thal are free from maieTial misslalemenl. whelhei due lo Iraud or error. In preparing the linancial slalemenls. the Iwslees are responsible lor assessing the group and parent ¢haf11y's ability lo conlinue as a going concern, disclosing. as applicable. mallers related to going concern and using Ihe going concern basis ol accouniing unless the Iruslees either intend 10 liquidate the group or parent charity or to cease operations, or have no realistic allernalive but lo do so. Our responsibilities for the audit ot the financial slaternents Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from malerial misslalemenl, whether due lo fraud or error. and lo issue a Report ol the Independent Auditors Ihal includes our opinion. Reasonable assurance is a high level ol assurance, bul is not a guarantee Ihal an audit conducted in accordance with ISAS IUKI will always delecl a material missialemenl when il exisls. Misslalemenls can arise from fraud or error and are considered malerial il, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis ol these financial statements. Irregularities, including fraud. ale instances ol non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. lo delecl material misslatemenls in respect ol irregularities, including fraud. The exlenl lo which our procedures are capable ol detecting irregularities, including fraud is detailed below- Frorn discussion with managemenl and those charged wilh governance inlorfflalion aLx)ul the enlily is documenied to assess the activity wilhin the organisalion. We discuss managemeni's assessment ol risk in respect ol irregularities. fraud and going concern. Based on these discussions and our own assessments we determined that Ihe key risk areas were income recognition in respecl ol cul oll issues and management overfide concerning the size ol the organisalion. We sel financial slalemenl malerialily level based on Ihe level ol income. As a not lor prolil organisalion raising income Is ils primary locus which is why income was used lo determine the level ol malerialily. Our overall assessmenl ol risk was used 10 determine pertoimance maieriality al an appropriate level. Paae 9
REPORTOF THE INDEPENDENT AUDITORS TO THE MEMBERS OF POMPEY IN THE COMMUNITY Subslanlive audit lesls were designed aller assessing and performing walklhrough lesls. The walklhrough testing confirmed documenled systems which have been designed lo acl as a prevenlalive measure against fraud and error which appear lo be operating as documenled. Subslanlive lesling tested a sample ol the populalion, represenlalive ol the populalton. lo idenlily errors. The lesling did nol Klenlily any material misslalemenls in areas lesled. Audil subslanlive lesls concluded no material errors over Ihe key risk areas ol income recognition and management override. The audit eonsKiers the organisalion is not exposed lo material fisk of error as a resull ol assessing laws and regulations that are appropriate lo the organisalion. A further descriplion ol our responsibililies lor the audil ol the financial slalemenls is located on the Financial RÈporting Council's website al www.Irc.org.ukJaudilorsresponsibilities. This description fofms part ol our Report ol the Independenl Auditors. Use of our report This report is made solely to the charitable companys members. as a body, in accordance wlh Chapter 3 01 Part 16 of the Companies Act 2006. Our audit wor1( has been undertaken so Ihal we might 51ale lo the charilable company's members those matters we are require(I to slate lo them in an 2udilors' report and lor no other purpose. To the lullesl exlenl permitted by law. we do not accepl or assume responsibility lo anyone other than the group and the parent charity and Ihe charitable company's members as a body. lor our audit work, lor this report, or lor the opinions we have formed. Paul UndetV400d Isenior Slalulory Audilorl for and on behall ol MC Audil Limited Slalulory Auditors Lake House 2 Port Way Port Solenl Portsffloulh P06 4TY Dale.. 26 May 2026 Page 10
POMPEY IN THE COMMUNITY CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING A CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 31 AUGUST 2025 Unreslricled funds Reslricled funds Total 2025 Total 2024 Notes INCOME FROM Donations and legacies 400.843 315,883 716,726 1,848.991 Charitable activities Sports education 866,577 429.003 1,295,580 1.172,052 Other Iradlng a¢tlvlties Commercial trading operations Investment income 183,428 927 183.428 44.933 927 1,366 Total 1,451.775 744.886 2.196,661 3.067,342 EXPENDITURE ON Raising lunds Commercial trading operations 84,465 84.465 12,834 Charltable actlvities Sports and education 1,411,488 442,527 1.854,015 1,542,673 Total 1,495.953 442,527 1,938.480 1,555,507 Net In¢omel{expenditurel 144.1781 302,359 258,181 1,511,835 Transfers between funds 21 130.5451 30,545 Nei movement In funds 174,7231 332.904 258.181 1,511,835 RECONCILIATION OF FUNDS Total tunds brought forward TOTAL FUNDS CARRIED FORWARD 1,695,773 5,323.113 7,018.886 5,507,051 1.621,050 5.656.017 7,277,067 7,018,886 PAnp_ 11
POMPEY IN THE COMMUNITY CONSOLIDATED BALANCE SHEET FOR THE PERIOD ENDED 31 AUGUST 2025 Group 2025 Group 2024 Charity 2025 Charity 2024 Notes FIXED ASSETS Tangible assets Investments 14 9.053.98B 8,973.802 9.052,643 8,972,681 9,053,988 8.973,802 9,052.644 8.972.682 CURRENT ASSETS Debtors Cash al bank and in hand 16 234.258 539.391 122.161 339.333 360,792 369.951 134,875 283,282 773.649 461.494 730.743 418.157 CREDITORS Amounls falling due within orte year NET CURRENT ASSETS 17 1511.4721 262.177 1300.3701 161.124 1467.8141 262.929 1258.2821 161,875 TOTAL ASSETS LESS CURRENT LIABILITIES 9.316,165 9,134,926 9.315.573 9.134,557 CREDITORS Amounls falling due in mofe Ihan one year NET ASSETS 18 12.039.098) 7.277.067 12.116.040) 12.039.098) 7.018.886 7.276.475 12.116.040) 7.018,517 FUNDS Reslricled lunds Unreslricled lunds 21 21 5.6%.017 1.621.050 5.323,113 1.695.773 5.656.017 1.620.458 5.323.113 1.695.404 TOTAL FUNDS 7.277,067 7.018.886 7,276.475 7.018.517 The linancial slalemenls were approved by the Board ol TrLJslees on 26 May 2026 atKI were signed on Ils behall by.. HER MARSTON Pompey in the Community, Registered in England and Wales No. 06676203 Page 12
POMPEY IN THE COMMUNITY CONSOLIDATEO STATEMENT OF CASH FLOW FOR THE PERIOD ENDED 31 AUGUST 2025 Group 2025 Group 2024 Charity 2025 Charity 2024 Noies Cash flows Irom operating 8Ctivilies Cash generaled Irorn operations 26 381.284 2.584.354 267.397 2.565.061 381.284 2.584.354 267.397 2.565.061 Cash flows from invesiing acllvilies Interest received 927 1.366 927 1.3S6 Purchase ol tangible fixed assets 1182.1531 12.516.940) 1181.6551 12,508.5471 Cash provided by (used in) investing activities 1181.2261 2.515,5741 1180.7281 1?.507,1811 Change in cash and cash equivatents in the reporting period 200.058 68.780 86,669 57,880 Cash and cash equwalents ai the beginning ol the reporltng period 339.333 270.553 283,282 225,042 Total cash al the end of the year 539.391 339.333 369,951 283,282 ANALYSIS OF CHANGES IN NET IDEBT)IFUNDS Al 01.9.24 Cash Ilow At 31.8.25 Nel cash Cash at bank 339.333 200.058 539.391 339.333 200.058 539.391 Debt Debls lalling due aller l year 12,116.0401 76.942 12.039.098) 12.116.040) 76,942 12.039.098) Total -1.776.707 277.000 -1.499.707 Paoe 13
POMPEY IN THE COMMUMTY
CONSOLIDATED STATEMENT OF CASH FLOW
FOR THE PERIOD ENOED 31 AUGUST 2025
ACCOUNTING POLICIES
countlng ¢on¥enth)n
The financial sleMentS ol the charitable company. s a benelil entity under FRS 102. have been prepared
in accordance wlh Accounti and Reporbng by Charrties." StatemeTrl ol Recommended Placi1 applicable lo charities
preparing their accounls In accowdance with Ihe Financial Rerx)rting Sla[d appltable in the UK and Repubir of
Ireland IFRS 1021 leffethe l January 20191- ICharils SOAP IFRS 10211. and Ihe Companies Act 2006.
Going Concern
The consolKSaled financial stalements have Ixen prepweLI a ncern basis as Ihe trustees believe thal no
material uncertainlEs exist. The liustees have considered Ihe e1 ol funds hekl and Ihe expecied level ol In¢ome and
expenditure lor Ihe 12 monihs Irom aulhori%ing these linancol sleMents. The txJ(Jgele
POMPEY IN THE COMMUNITY NOTÉS TO THE FINAN¢IAL STATEMENTS FOR ThE PERIOD ENOED 31 AUGUST 2025 ACCOUNTING POLICIES- continue(I Besources expended L1abililies are recognised as expendilure as soon as there 15 a gaI or con51ru¢live obligation commilling the charily lo Ihai expenditure, Il Is piobable ihat a Iiansler ol economr benelits wll lje Tequired In settlemenl and Ihe amount ol the obligaiion can be measuied reliably Expendilure Is accounied lor on an ae¢ruals basis and has been classilied under headifjgs that aggfegale a11 c051 related to the category. Wbere cosls conrk)I be (JirKlly attritwled lo partKulaf headings they have been allocated 10 a¢iNilies on a bas6 ¢onsislenl %th Ihe use ol resources. Costs ol generating funds are Ih05e costs Incuffed in avracling YOntary income. Charitable actwilies incle eXperrtUre asswated v•th provhJiThJ sport edLtaiK)n lo the charity's bene1larIe5. Governance ¢osis Include those inwwred In the g)vemance of Ihe charity a1 ts assets and are lmarity associaied wlh COn5tilulional and slalulory requirements. Support ¢osls InclLKJe ceniral lunclM?ns and have been allxated to acliyty cost caiety)ries on a basts constsieni wlh the use ol resources. Support cosl alloeation Support cosis are those thai assist Ihe %M)rk ol Ihe charty Imrt th) dire¢lty represent chariiable activitie5 and include office tosis, goveinance ano adminislralive paytoll costs. They are IvrIed direclly in suprx)rt of expendilure on ihe obiects ol Ihe charity and Include proiecl management. Where supwrt o)sts cannol be direciiy attribuled 10 part¢ular headings Ihey have been allcKaied lo exppn(lilure on charilatAe a¢iMts on a basis c(lstent %hilh the use ol resrCeS. VAT recovery The charity 15 partty engaged in non-business and exempi athilies and therefo 15 not en11t 10 lull recovery ol input VAT Incurred on construction and rekied capita1 expendilure The charity E permitted to Teclaim a proportion of the VAT Incurred on the construction ol the John Jenkins stadium. RecOVerae VAT is iecogn15ed as a re<Juetion in the cosi ol the fe1aled asset. Any VAT Ihai is not iecoverable is ¢aprtalGed as part of the cost of Ihe buikling. in accoTdance wlh FAS 102. Tanglble tixed assets Tangible fixed a55elS under ihe rA)St model ale slated al his101al costs less accumukled depreciation and any accumulated ifftpairmenl bsses. Historica1 cosl includes expendilure thai is directty allritable lo bringiw Ihe asset to the localion and condition neceary lor il 10 be Capab of opeiaiing in the manner Iniended by managemeni Depreciaiion Is provKJed al the tk)Yr0 annual raies in or(ler to wtile oft each assel over ils eslimaled useful lile. Leasehokj propetly Leasehold ifftprovemenls Freehold pioperty Fixiures. Iilliros and oflice equipment Football pilches Swrts equipfflent Motor vehicles Fooiball pilth ,0 siraohl line J• slfawJhl line è and 33trio Straoht line IIWO slravJhl line 20tiio slraohl line - 20:,0 reduciry bae • balance rangible lixed assets (X)51ing £500 or K)re are capiialised at cost_ The assets, iesidual values. useful lives and depreciation methods are reviewed. and adjusied prospectwely appiopriaie, or il there is an indKalion ol a s¥niluni change since the lasl reF¥yling tjaie. Al each rerx)rting dale. Ihe entty assesses wheiher there is any Indrair)n Ihal a law1b fixed asset may l)e impaired 11 such an indication exisis. the recoveiable amount of Ihe asset is e5timate(l The reeoverable anUnt Is the hvJher of fail value le55 eosls lo sell and value in use. Freehold land and Pling$ are hekj under Ihe revalualion M(e1 and are Carr al their most receni valuation. less accufflulaled depreciation on buildings and any ffipairtTrent. Revalualions are r*rformed per4MJically 10 ensuie the carrying amounl refflains appropriate. In¢aSe$ or (leueases in ve are iectwJnised in acoydance FRS 102. Freehokl lan¢J is not detsreciaied. Paoe 15
NOTESTOThE FIPiANCWSTATEMENTS FOR THE PERN)DENDEDJIAUGVSW 2025 ACCOUt4TING POLICIES-conUThMd Flxed asycl Invoylmenis The Inv¢51meni 15 vall¢ ai cosi. FIAÈd &wi YNe51meDts tr share Cap ol ¢hariWs 5thdiary IraoSro CoMny. PottpDYFou Trathw Crn L Ywed Taxallon The thanly 15 exetnpl trnCaln tax on IlscJwnie achitss. Thè Sub51thary ha5 onier&J Into a ol to L4yTra rfs k) the parwtt chanty. Ihereby feduCirKJ It# Currt Lix lthlrty 10 n. DeleN TaA&tityn As the chaiity Is exempt Irun tQrpDr?Iiw lax aclMis and Ikas rts iavth lemwary limry eTer. NJ deleTTed Tax is iecwnised. Funo 8¢¢oynllng Un1051ricieO funds can bè used In w)ttLw ttchanrabkn octy4esai Ihe tstwsrees. Flosinrtod hjnts can wly be used lty restritted <pcts ol the chinty. PeSTnr& arise when spetir by tho Lbnororvlhen lums ra15o(Ilor part31 resi¥ pwp05es Funher eXp&nathorthty naiwear¢J PLYPOS8olwh In the smenr crfital ac¢ouniing fvdg•rn0111s desllmaikn unc•rtlrfy The preparation of tho linancKal siatement5 reqwre5 Manmen1 lo mako esrnales arxl assumpiions Ihai alleci thorèwrted Jmounls ol asseis and I13tMlrt. Itne eJpensQs esbfflaies and jMentS ate on hiS10fical eywnèncl oJr le1al lactuls. eAFectaixts ol Iwre events iw e belvfd #> iea5ryth LIr tt CifcumstanTrs. Dulin9thD Guen1 tina431 yeai. the ITU3 LjI[Make any irfir¥accLvniw PMentSl thnbfyanykey souices ofestimation uncenainty Ihai have a n5ko1 causinoa maw toty carr*y amNmtsda5ser5 alIll. Page 16
POMPEY IN THE COMMLINITY CONSOLIOATED STATEMENT OF F1Tr4ANCIAL AcnvmES (INCORPORATING A CONSOLIDATED INCOME AND EXPENDITURE ACCOUNTI FOR TrIE PERIOD ENOED 31 AUGUST 2025 ACCOLINTING POLicies- cont6nued Lean9 comrnltrnenls Rentals paid untsei operating leases aretr 10 the SnI01 findro ÈCINitiÈS ona stra9M bas1s over theperitxl ol Ihè Pensiofis ¢051S and Olhef posI-foiironnt benefits The ch3fiiable cornpany operatos a aolin ¢oni[itiOn FWL5K)n sdme. Coninmirs payth 10 chardatye compan5 pension scheme are charged 10 the Statement ol Finartial ActwilS in th cerloV they rdate. Flnancial InslNmertl$ The cnarily on.'y enieis Into ba¢ financol intWWlSlransactsons ihar ie&Ar In recwiion ol Iinaroal asseLS and Ii)iliiies like tradÈ anu Other attouns recvatAe parknTè irwesiM in siocks and share5. The mÈasuTemeni Ws used lor Ihe5e IiThanoal in51rumenis I5#eIled t). Deblors Trade and other detitors aTe iectsjnised 31 the sellmern amtyjni any trado thscoJrt oHerec PiepayrnenLS are vJued ai the amount prepaid neiol anytrade Oscounls due. Cash and cash equlvalents Cash ano cash oouivalonLS comprise cash at bank atKJ on artd. (p)>is banks and other slffi.wm highly iUld invesknerts and bank overdr3115 In tne Daiar¢e sheei. bank overdrafts are sithwi thIn botToYKfwJ5 ty currem Iiabiithes Credltors and prov15ions Creditors arf provisions are iecognised ttere the £hafity has a kweseni otyigabon re5vllIfig Irom a pasi event thai 11 piobably resull In the translÈr ol lunas to a ihfd party ano the amwnt due io setue the can be measured OT estimaied felrably crlI0r$ and IKQVisions are normally recognised ai Ihtyr seiiierrni amoum after ¥itsMng loi any tsscounts The mortgag2 is initially MeVred ai the preseni value ol paentS sCoun1ed w a markei rate ol Inierest. FINANCIAL ACTIVITIES OF THE CHARITY The linanci actsvibes 5hovm in the consolted si8MeN irtklles of the charitys lY oth•ed SLI)>Liary. PpeY Foundaiion Tradiw Company Limiied. A summary ol the Iinaroa1 actiW1 urfertakes) tytscttarty 6sei oul telo*'. 2025 2024 Total Ifcorning resources Total expen¢kntuFe on thaniaUe aciiwues Nei outgoing iesources 2.111,973 11.854.015) 3.OY.492 11.542.6ni 257.9 Toial funds txoughl larnard Toial funds wied I0¥ar 7.018.517 5.506.698 7 276.475 7 018.517 Ropfoseniodty. ResiThcied fu$ Unre51fiGted lunds 5.6%,017 1.620.456 5.323.113 1.695 404 7.276.475 7.018.517 PJ(JQ 17
POMPEY IN THE COMMUNITY NOTES ro THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 INCOME FROM COMMERCIAL TRADING OPERATIONS The charily's wttolly owned Iradiro subsidiary. Pompey FOulation Trading Company Limiied Icompany Number 069309341 which is incorporated in England and Wales. pays all but a small proportion ol ils profits 10 the eharily. Pompey Foundation Trading Company Limited receives spon50r5hip arKJ undertakes olher aclivities su¢h as stadium tours. The following is an extract ol the finala1 Stalennts ol Poryjey Foundation Trading Company Limiied lor Ihe PefK)d ended 31 August 2025- 2025 2024 Turnover Cost of sales and administratwe expenses Profil before lax Corporalion tax Profil alter iaK Profits distributed lo the charty Retained in subsrtliary 183.428 184.4651 44,933 112.8341 98.963 32.099 98.963 198.7401 32.099 132.0831 16 223 The assets and liabilities of the substdiary were.. Fixed asset5 Curreni assets 1.345 208.395 1209.1611 88.369 189.1341 Nei assets 579 356 Aggregaie share capiial and resee$ 579 356 INVESTMENT INCOME 2025 2024 Bank deposit Interest 927 927 1.366 1,366 All invesimeni Income is derive(J from cash deF(Jsits heki wilhin the Uniled Kingdom. DONATIONS AND LEGACIES 2025 2024 Donations Donated goods and seNices Lega¢ies Grants 297.727 174.971 166.518 77.510 71 .726 278.098 129.015 1.441.878 1.848,991 Donaied goods and SerYeS relaie 10 game tickeis and kits 01 £75.157 12024- £70.4171. player appearances ol £200 12024 - £2001. PFC Intellectual and commercial rvjhts of £64.16712024 £24.2001. advertising and fflarkeling 01 £500 12024 - £5001. ¢ommunications of £2.000 12024 - £2.0001 ano Event hire costs of £9.983 12024 -£15.3231 provided to the ¢hafltable company by Portsrnouth CorTJrnunity Football Club Limited without charge ¢Juring the year. Grants r1ve included in the above. are as lollows.. 2025 2024 Youth Invesirnent Fun Veolia Department lor Levelling Up. Housing & Communii*S Football Foundation Lou9hborough College The Football Stadia Bluèsabilily Portsmouth City Council 893.100 32.ODO 200.000 265.844 19.150 20,999 6.785 4.000 50.000 27.510 77.510 1.441.878 Page 18
POMPEY IN THE COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 INCOME FROM CHARITABLE ACTIVITIES Unreslricled funds Reslricled funds Total 2025 Total 2024 Academy Educalion - LFE Advanced training eenlres Aller school clubs Boxing EFLT Emerging Talent Cenlre Energise Me Holiday courses Junior Premier League Kinder Sport Move & Learn Landsec,'Gunwharf Level Up A4A Miscellanous lees and income National Citizen Service Other courses and coachiro income PCC Exlra Time PCC Fil Fans PL Pompey Fans. Ambassador Post 16 Education Premier League Kicks Primary School Sports aualily Improvement Fund Safer Communities Skill training centre5 Sky Bel Walerlronl Pfojecl Total 21.760 21.760 29.473 105.574 12,124 5.000 32.200 13,929 228.837 116.351 15.428 25.000 23.596 9.970 59,192 29,473 105.574 12.124 5.000 32.200 13.929 5,000 25.000 228.837 116,351 222,952 116.742 20,939 25,000 5,366 22,906 8,680 99.449 19.391 19.826 40,000 162.256 100.000 100.000 20,000 29.000 19.925 10.000 6.862 1,172.052 15.428 25.000 48.512 2,580 51,092 126,998 5.000 131.998 6,723 35.000 6,723 35,000 155.089 100.000 134,172 24,500 29,708 19,119 155.089 100,000 134,172 24.500 29,708 19.119 2.503 2.503 866.577 429.003 1.295.580 Paoe 19
POMPEY IN THE COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 CHARITABLE ACTIVITIES COSTS Support Direct costs expendilure (see note 81 Total 2025 Total 2024 Sports and edu¢aiion Bad debts Bank and credit card charges Deprecialion Intellectual and commercial rights from Portsmouth FC Keylort Legal and Professional lees Loan Interest Motor vehicle hire and expenses Office equipment hire and maintenance Other course costs Player appearance eosls Premises expenses Prinling, Kx)slage and slalionery Publicity and markelirvj Sports equipment Staff and volunteer liaining Subconlraclors and consullanls Sundry expenses Telephone Tickets and kits from Portsmoulh FC Travel and subsislence Venue hire Wages and salaries 224 6,464 20.252 1.436 1,840 8.440 99.854 9,876 101,694 70,231 19,440 10.900 8.520 27,136 35,927 21.668 70.231 19.440 17.521 34.300 50.395 43.513 149.871 200 43,703 15.316 20,071 25,150 2,963 140,303 29.696 70.275 75,157 9.131 149,458 835.751 29,975 19,440 12.900 21.289 51.367 19.661 117,854 200 50.969 15.588 13.354 13.881 2.405 76,455 11,244 8.246 70.417 10.238 143.917 826.333 6.621 25.780 23.259 7.586 128.203 200 12.288 1.898 2.356 25,150 2.743 138.176 17.775 1,435 75,157 7.124 147.502 384.573 31,415 13,418 17.715 220 2.127 11,921 8.840 2.007 1.956 451.178 1.011.102 842.913 1.854.015 1.542.673 SUPPORT COSTS Total 2025 2024 Management Governance Sports and education 836.313 6,600 842,913 602,429 836.313 6.600 842.913 602.429 2025 2024 Governance costs Auditors. remuneration Auditors, remuneration- non audit 5.004 1.596 6.600 5,004 1.596 8.600 Page 20
POMPEY IN THE COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 9. NET OUTGOING RESOURCES- GROUP Nel resources are slated after charging= 2025 2024 Auditors, remuneration Audilors, remuneration - non audil work Other operating leases Deprecialion - owned assets 5,004 1.596 34,360 101.967 5,004 1,596 11.552 26.067 10. TRUSTEES, REMUNERATION AND BENEFITS No Iruslees. received remuneration or olhef benelils during the yeaf ended 31 August 2025 nor IOT the period ended 31 Augusl 2024. Trustees. Expenses During the year no Iruslees12024: none) were reimbursed lor out ol pocket expenses. 11. STAFF COSTS 2025 2024 Wages and salaries Social security costs Employers pension costs 720,297 83.190 32.264 728.714 66.578 31.041 835.751 826,333 The average monthly number ol employees (lull lime equivalenll during the year was as lollows= 2025 Number 26 2024 Number 26 Charitable Support 37 35 The average number ol employees with emolufflenls lexcluding employer pension coniiibulions and employer Nalional Insurance conlfibulionsl above £60,000 in this or the preceding year is as follows: 2025 2024 £60,001 - £70,000 12. KEY MANAGEMENT PERSONNEL The key management personnel of the parent Charity. comprise the Iruslees. the Chief Executive Officer, Head of Finance. Head ol Business Development. The total employee benelils ol the key management personnel ol the charity were £164,65912024'. £154.7081. Page21
POMPEY IN THE COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 13. 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unresliicled Reslricled lunds lunds Total INCOME FROM Donations and legacies 253,602 1.595.389 1,848,991 Charitable actlvities Sports and education 714,859 457.193 ,172,052 Other trading activities Other Irading aclivilies Inveslmenl income Commercial Irading operalions 1,366 1,366 44.933 44.933 1.014,760 2,052,582 3,067,342 EXPENDITURE ON Raising funds Commercial trading operaiions 12,834 12,834 Charitable a1VItIeS Sports and education 1,012,706 529,967 1.542,673 1.025,540 529.967 1,555,507 Net incomel{expendilure) {10.780I 1.522,615 1,511,835 Translers between lunds Taxation (trading subsidiary only) Net movernent in funds 110.7801 1.522.615 1,511,835 RECONCILIATION OF FUNDS Total funds brought forward 1,706,553 3.800.498 5,507,051 TOTAL FUNDS CARRIED FORWARD 1.695.773 5.323.113 7,018.886 Page 22
POMPEY IW ThE CoMNrry NOTES TOThE FINANCIAL STATEMEPUS FOB THE PERIOD ENDED31 AUGUST 2025 14. TANGIBLE FIXED ASSETS-GROiJP FIXw$. feo Lano & Buildirys LeasehokJ aOrt prowy ew4)TenL wwsmnent under FcotWI Prt eosi Ai i September2Q24 Additicrts OLswsa Translet 542.693 32.127 119.029 13.168 45.6rK7 8.664.977 168201 9.404 4 TB2.153 124,000 13.849.991) 640,000 3.209.%1 At 31 Augusl 2025 Y2.693 3Z.911 132.197 21.6th) 4.983.387 640.ow 3.209.991 9.562,579 DEPRECIAMN Al 1 Stplemr1 2024 chaigè loi yeay Elimin*ed On Oisposals 269.693 s.000 18.872 4.619 96.459 45.6( 430.624 101.967 124,ONI 124.OWI Al 31 Augus12025 275.693 .491 107.807 21.6 80.L 508.591 NET BOOX VALUE At 31 Abgvsl 2025 267.or 9.420 4.983.187 ).2,$51 9,053.988 Al 91 Augu$1 2024 273,000 13.255 Yk.570 8.664.977 B.973.802 TANGIBLE FIXED ASSETS. CHARrrY FIXte% Freehokj L)n0 8 LeaseMK1 cyety eoJiwnwr ews¥nent un¢eF COST Ai 1 Septernber2024 Addilion5 01spo$ Trans'.er 1.373 117.656 12.670 Y2.693 30.477 45.600 8.684.977 I,201 9.401,403 181.655 124.000 13.849.9911 640.OOD 3.2.997 At 31 August 2W25 Y2.693 31261 130.32S 21.600 4..187 S40.000 3.209.991 9.559.058 DEPRECIAMON At 1 Scpiofflr2o24 Ch•gè lo¢ >¢ Elifflifle on 172f2 4,6t9 96207 11.074 45.6th) 428.722 6.mo 124.0001 124.0001 AI 31 August 25 275.693 21.841 107 281 21.600 80,000 506,415 t4Ef BOOK VALiIE AT Ji Augu1 20&5 267.000 9.42 WJ.045 4.983.187 560.IJNJ 3.209.991 9.052.643 At 31 Augus12024 273.000 13.255 8.6S4.9fi 8.972.6B1 PaaÈ 23
POMPEY IW THE COIIIILI NOTES foTHE FINANCIAL STAIEMENTS FOFI THE PEIUOO e027 AIJGtJST2025 INVESTMENTS (kn 20Z4 hanty 2025 Chari 2024 Pompey FOUnln Tiathrwa Cofflpany Limiieo Pompey Foundot40Tr CwrynyLlmlted The Chaniab ¢¢Whny OWNS ItN):. of Ihe sh¥es Pmwy FoL¥wJJn Trnthj L1190 Icompany Ko. 069309341. Tho ontiry Subsidory and 15 lullyconsolidaied these finan¢thi 5ts19mems Oiher sports atlpiilves 16. E8TOR5.' AMOUNTS FALLING DUEWWTrll14 ONE YEAR Charity 25 Charrty 2024 2024 Trade dèbtors VAT Amouni owed bygroupenbty Chhei debtors andauxueo Incon Pittpaymen15 95.786 42.396 11.146 67.109 15.026 152.798 83.926 41.933 19.992 35.139 34.297 34.322 87.664 46.497 34297 34.322 2.2Sll I.161 360.792 F34.87S AlnIS by the 5th(kary are unsectKd. Inioresl t. hawThJ li0 datèdfiepawmand ale tepayae on demarf 17. CREorroFs'. A140LINTS FAILING tyJE WITr4 ONE YEAA Gp 202S Gio 2024 anty 2D25 Chanty 2024 Trade creoitors Social ctsty and ottr Accwed gxpetb5es 237.597 18.450 86.615 1(6.085 15.745 IW.455 4.748 t29.OB3 18.450 BS 940 lo1.7 15,745 105.2SS 4.748 Loan liom NeAgeft Deferred Income 15eebe&xl 44.417 112793 44.417 80.344 73337 29.237 Sl 1.4f2 3Lh),370 467.814 2S6.282 DEFERREO INCOAIE Deferred income reJatQs lo luTh1w¢ered litsn varKJu5lw9sekn afuh• pwh) Group 2024 Chanty 2025 2025 2024 Biought lorwaid ount released to IrKoming 5rCeS Amount In year Caing¢ lorwaid 73.337 {73.3371 l F2.793 682.368 1682 3681 73.337 29.237 129.2371 80.344 579 568 1679.5681 29 237 73.337 80 344 .237 18. CAEDITORS.. AAIOLINTS FALLI1 WE IN MORE THAN CXIE YEAR GroLP 3025 Group 2D24 Charity 2025 2024 Pon5motsTh Community F¢oWI cLLimed Loan Eiit Loan from Noxgen Loan Iroffl Portsmoulh City cou1 270.( 261.540 649.50) 9.5(X) 126.4TS 205.(W 995.122 1.(W.o 270.060 649.500 261.540 649.5¢X) 205.0(KJ 995.122 1.ODO.000 2.039.098 2.116040 2.039.098 2.116.040 The inierest li is ith Portsmou Lmig¢d IC(ryny 07Y03351 Ytho ha5 a 10 yeai to acouiie Ine DrDDertv at Mae1 rare. Iho loan from colebovrne $ule4 InteFesi.Iree.aTrthès rofijed repaymth11i85. Tho loJn from Noxwn Is unsetuiÈd. rar10 a Inieiesi rèieol 8°.. ar¥y hasa liied repaytneni rr. Tnp an Irotn Portsffloulh City Counul Is secu0 Iset nole 191. Thimes I[e$l ala faTe DI 6 35 lor Iho 00.()0 loan 5.95°, lor the £200.(KK) th. 1(w ha5 hAed iepaymenirms Py24
POMPEY IN THE COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENOEO 31 AUGUST 2025 19. SECURED DEBTS The lollowng sere Oebls are included wlhin amounis due in more ihan one yeaT= 2025 2024 Portsmouth Cornmunily Football Club Limited Porismoulh Gily Council The Fooiball Foundalion 270.060 993.122 261.540 1.000.000 1.263.182 1.261,540 Portsmouth C mmunit Football lub Limited The long ieTm liabilily Is secured over Ihe Leasehokl Property al Anson Road. The iflleresi free mortage s wilh Pottsrnoulh Communtly Foolball Club Limileo (Company No 079403351 who has a 10 year Option 10 acquiie the pi¢)perty al rnae1 raie. Portsmouth Cit Council A fixed charge dated 27 Ocioter 2023 has been glanied over Ihe land on Ihe north side ol Moneyfields Sporis & Social Club. Moneyfield Avenue. Portsmouth. P03 6LA. This charge a150 inclu¢Jes a negaiive pledge reslricling the cieaiion of further securily. Thè Football Fovndation As ai Ihe reporting date. Ihe Cofflpany has gianied a Iixe(S charge dated 30 July 2024 over hAoneyfields Sports & Social Club, Moneyfield Avenue. Ponsrnoulh. P03 6LA. iogeiher wth ltte lanc5 on the north side ol the Club. The charge includes a negative pledge. which resiricls the Company from creating lurther security ovef Ihese assets. OPERATING LEASE COMMITMENTS Minifflum lease payments under non-cartellable operaling leases fall due as follows.. 2025 2024 Expiring.. Within one year Between one ancj live years 30.604 11.552 30.585 23.104 42.156 53.689 21. MOVEME[ IN FUNDS Analysis ol unfestricted fund movements Balance at At 1.9.24 Irtoming resources ReSoUrS expen(Jed Transfers Balance al Al 31.8.25 General fund Designated lund- Piich project 1.667.098 28.675 1.451.775 11.495.953) 11.8701 128.6751 1.621.050 Analysis of reslrieted fund movements 8alance al Al 1.9.24 IornIng resoufces Resources exwnded Transfers Balance al At 31.8.25 Prernier League KkS Primary Stars Sireel Strong Youlh John Jenk1fi5 Siadium Oiher Resiricled Funds 161 102 100.000 100.000 199.9511 1101.9721 43 1.870 5.263.920 59.097 268.788 276.098 14.3711 1236.2331 5.528 337 127.637 28.675 5.323.113 744.886 1442.5271 30.545 5.656.017 The Iranslers Iiom resificled to unresiricied luncts relate io funts on which resiiiciions ttave been satisfied and Iherelore are no lonqer consiL1eied 10 be reslricied lunds. Page 25
POMPEY IN THE COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 21. During the year, reslricled money was received Irom Pompey Foundalion Trading Company Limited, a SL2bsidiary ol Pompey In the Communrty. As InlragfOUP income and expendilure is eliminated on consolidation ol the group accounts the resliicied income is eliminated in the parent charity arKI Ihe unreslricled expendilure in the Ifading company is eliminated. gtving a fall in Ihe group accounts lo a lower resliicied balance lor Ihis fund. Premier League Kicks: This project is part fu[ed through the Premiei League Community lund. The emphasis is on sport lor social change and focuses on participanls Ihal wouldn't otherwise be able lo alford lo allend. Primary Stars.. Funded through the Premier League Communily Fund. this project aims lo mentor Primary School Teachers in PE delivery as well as providiro resources lo deliver lileiacy, numeracy and PHSE lor Primary Schools. Street Strong Youth: SSYP is delivered in partnership wilh Motiv8 and Active Communities Network across the city ol Ponsmoulh. The Ole¢1 provKles a number of free activities from sports, lilness, dance and youth clubs from specially qualified slall. In addition lo the free sessions. specialist youth engagement offices Provide live support out in the city alier school. engaging with groups ol young people and sbJn posling them lo sessions available lo them whilst also providing significant one lo one support lor young people in need. John Jenklns Siadium: Funding towards the conslwclion of the John Jenkins stadium. Other Restricted Funds: This relaies lo reslricled funds Ihat individually are not material. Page 26
POMPEY IN THE COMMUNrrY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 21 MOVEMENT IN FUNDS Comparatives lor movement in lunds Analysis ol unieslricted fvnd movements Balance al Al 1.9.23 Incoming resources Resources expended Balance ai Al 31.8.24 Translers General fund Designated lund - Pitch projeci 1.677.876 28.675 1.014.760 11.025.540) 1.667.098 28.675 Analysis ol restricted fund movements Balance at Ai 1.9.23 Incomfjng resources Resources expended Balance ai Ai 31.8.24 Transfers Premier League Kicks Pfimary Stars Street Siror¥J Youth John Jenkins Sladiuffl Other Reslricied Funds 210 276 102.514 100.000 1102.7301 1100.1741 102 3.786.916 13.096 1.515.943 334.125 138.9391 1288.1241 5.263.920 59.097 3.800.498 2.052.582 1529.9671 5.323.113 22. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total funds Unre5tricte(I funcls Reslricled Iijnds Fixed assets Current assets 1.402.092 758.305 1206.4431 7.651,896 15.344 12.344.127) 9.053.988 773.649 12.550.570> 1.953.954 5,323.113 7.277.067 23. RELATED PARTY TRANSACTIONS Portsmouth Football Club The following Iran5ac110ns took place with Portsmouth Community Fooiball Club Ltd IPCFCI a company wlh which there either was or are com¢rnn directors. and c0¢7wanies with wM the charity was or is financially dependeni." 2025 2024 PCFC Oonaled goods and services provlded to the ¢harily 174,977 129,015 Amounis owed Ibylllo the charity at Ihe balan¢e sheei dale A¢Jdiliona11y, Ihe charily 15 also dependeni on the goodw"Il of PCFC in all05ng It tts yse ils brand inveniory wilhoul charge. Paoe 27
POMPEY IN THE COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 24. The charitable company has taken advantage ol exemption, under Ihe terms ol Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland,, nol lo disclose related party Iransaclions with wholly owned subsidiaries wrthin the group. Transaclions belween group enlilies which have been eliminaled on consolidation are not disclosed within Ihe financial slalemenls. Biscoes A company wth a common Iwslee director atKI partner PfOVKled legal services lo the charity during the year lolalling £72012024.. £22,510}. Al Ihe year end. £Nil12024- £2.6401 was owed lo Biscoes. KSM Communications Limited A company with a common Iruslee director provided elhemel charges lo the charity during the year lor a sum ol £Nil 12024.. t1,8461. Al Ihe year end. £Nil 12024- £Nill was owed lo KSM Communications Limited. This Iruslee resigned during the year. Nexgen Capiial Investfflents Limited A company with a common Iruslee direclor and partner provided a k)an lo the charity with the balance lolalling £170,83312024'. £205,000). Inleresl on Ihe loan and capital repayfftenis in the year lolalled £42,36712024.' £12.7691 25. ULTIMATE CONTROLLING PARTY The charitable company is under the control ol ils members. No one membei has overall control ol Ihe charitable company. 26. RECONCILIATION OF NET INCOMEI{EXPENOITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES Group 2025 Group 2024 Charity 2025 Charity 2024 Nel movement in funds Depreciation charge Lossllprolill on disposal ol lixed assets Interest received Ilncreaselldecrease in debiors Increaselldecreasel in creditors 258,181 101.967 1,511,835 26,067 1.146 19271 11.3661 1112.0971 35.390 134.160 1.011.282 257,958 1,511.819 101,693 19,941 19271 1225,9171 134,590 11,3661 59.723 974,944 381.284 2.584.354 267,397 2,565,Q61 27. PENSION COMMITMENTS The charitable company operates a delined contribution scheme. The costs lo the charitable company lor the year was £32,26412024= £31.0411. Al the year end the charitable company owed £nil 12024.. £nill lo the scheme. Page 28