County in the Community Ltd Fairoak House 15.17 Church Road Newport South Wales NP197RI C]Larlton Bakcr (Bristol) Limited Chartered Acc(iunlants I" floor, 61 .Macrd¢ Road Ed Office ParL ham Gree Brislol BS20 ODD Dear Sirs Wc confjnn to th¢ best of our knowledge and belief, and having made appropriate ¢nquiries of other dtrectOTsltrustees and officials of the charity, the following represeDlatiOL8 given to you in corniection with your Indcpendenl Examination of the charity's financial statements for the yvdr ended 31 Augwl 2025. Gencral We acknowledge as directors our Te5ponsibility under the Compani¢5 Act 2(K)61 Charities Act 2011 for the f]nancial staiements which give a trne and fair view and for making accurnte representations io you. All the accounting records hav¢ been mad¢ available to you for the put)$¢ of your Indcpendent Examination and all the transactions undertaken by thc charityhav¢ ken properly ected and recorded in the accountin¥ records. A]1 o(her records and rclated infonnatio including n)illutes of shareholders, lJustees, members and management meetings. have been llLade available to you. The fina11 statements are free of mataial misststementy iwluding omissions. We approve the attacha accounts wbich you have prepared from our cashbook and other accounting records whi¢h show a surylus of £69,732 for the year and we have authorised you to carry out all n¢c¢ssary adjuslments in order to estsblish figures in the financial ststements. tnternal control and fraud We acknowledge our resrK)n8ibility for the de8ign and implementation of internal control systems to prevent and detect frdud. We have dis¢losed to you the SuIts of our risk assessment that the financial slalcllLents may be misstated as a Tesult of fraud. There have been no ittcgularities (OI allegation5 of iThegularities) involving management, employees who bav¢ a significant role in inten1 control or othcrs that Could have a material eff¢rt on the financial statements. Assets and liabilities The c])arity has satisfartory title to all assets and there are no liens or ellcumbranc on thc clwity's assets, except for those that are discloscd in th¢ notes to the fll)ancial statements. We have rworded or disclose¢ as appropriate, all liabilities, both actu contingent, 8nd have disclosed in the notss to the financial stat¢mcllts all guarnitees that we have gTven to third parties. We have no plans or intcntions that DY materially alt¢r ihe carrying value or classification of asscts and liabilities flected in the financial statements.
The chlty has not had nor entered into at any time dwing the year, any aTraugement. transaction or agreement to provide credit facilities (including loans, quasi-108ns or credit facilili&s) for directots nor to gurntee or provid¢ wurity for such matt. Legal claims All claim5 in conncction with litigation that have be¢n. or ate expected to be, CC1Ve1] hav¢ been properly accrned for iti the fUwla] statements. Law and regulations io We atr not aware of any iTregularities. inc]udiftg frau4 involving management or nplOyeeS of the charity: nor are we aware of any bTwhes or tK)ssible breaches of statut4 regulations. contrac1& agreements or the company's Memordndum and Articles of Association which mighi prejudic¢ th¢ charity's going concern status or that migbt Trsult ill the CIltY suffering significant penalties or oiher loss. No allegations of such irregularities, including frdU or such breaches have come to our notice. Transartions with related parties I I We are not aware of any transactions with related parties requiring disclosure in the fllwi¢ial ststements. Post.balance sheet events 12 There have been no events since the balancc sheet date which necessitate revision of the figures included in th¢ fiJ)an¢ial statements or inclusion of a notc thereto. Should further matcrial ev1$ occur. which may necessitale revision of the figures included in the financial StatenLents or inclusion of a not¢ th¢rdo, we will advise you accordingly. Going conccrn 13 We believe that the charity's finallcial statements should be prcpared on a going conccrn basis on the grounds that curreni and sources of funding or support will be more than adequate for the charity's needs. We belicvc that no fiffther disclosurcs relating to the cl]aTity's ability to continue a8 a going concern need to be made in the financial statenMIs. Minutes 14 Tr charity retaiDS minutes of meelings beld and there are no matIS contailled therein whith require th¢ Trustccs to bIing to the attention of the tndepcndent Examiner. Yours faitbfidly Signed on alf of the direCtOrtnteeS Date.'8 May 2026
COMPANY REGISTRATION NUMBER: 09729852 CHARITY REGISTRATION NUMBER: 1172602 County in the Community Company Limlted by Guarantee Unaudited Financial Statements 31 August 2025 CHARLTON BAKER BRISTOL Chartered Accountants 61 Macrae Road. Ham Green. Bristol BS20 ODD LTD
County in the Communlty Company Llmlted by Guarantee Trustses. Annual Report (Incorporating th• DirectOS Report) Year ended 31 August 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2025. Refor•nce and admlnlstratlve détalls Reglstsred charlly nam• County in the Community Charlty reglstratlon number 1172602 Company reglstratlon number 09729852 Principal office and reglst•red 61 Macrae Road office Bristol BS20 ODD The trustees HJAmes J Relish S Scott R Jones D Seivwrighl SJA Scarpalo D Greenhaf J Manship J Beckett Indopondont oxaminer Nick MKhael FCA 61 Macrae Ro, Ham Green, Bristol BS20 ODD
County in the Community Company Llmited by Guarantee Trnstees. Annual Report (Incorporating the Dirnctor's Report) leonllnu¥dJ Year ended 31 August 2025 structure. governance and management County in the Community is a ¢harilable company limited by guarantee, Incorporated on August 12. 2015 and registered as charlty on April 18, 2017. The cx)mpany was established under a Memorandum of Association 1$ govemed under its Articles of Assoclation. In the event of the company being wourKI up members are required lo contribute an amount nor exceeding £10. Appointment of trustoes The trustees who served durlng the year and up to the date of thls POrt, are sel out on page 1. N8W trustees are appointed upon the fecommendalk)n of existing trustees. Rlsk management The trustees are aware of the required procedures involved in the recruSlment of staff prior to employment. Strict procedures are necessary when working with children under the age of sixteen years. These procedures prv)r to recruilmenl of staff include DBS check5. verrficalion of qualffications and an interview process. The trustees are involved in these procedures when deemed ap0pr1ate. In addition procedures are in place lo ensure compliance with Health and Safety regulations by all staff. The procedures and formals are annually reviewed and assessed lo ensure that they ConnUe lo meet the needs of the charity to fulfil its responsibilib'es. Objoctlv*s and actSvltloS The charitys objects are, for the public benefit, thIn South East Wales and the surrounding area.. 1. to provide or assist in Ihe provision of facilities in the interests of sla1 welfare for recreatlon or other leisure lime occupation of individuals who hav8 need of such facilities by reason of their youth, age infirmity or disabilty, financial hardship or social c1uMstanCeS with the object of improving their conditions of Ilfe. 2. to help young people. especially but not exclusNely thr(MJgh leisure time actlvrties, $0 as to develop their capabilities that they may grow lo full maturrty as indivlduals and members of society. trustees conflrm that they have referred to the Charity Commission's guldance on publ b8nefil when reviewing the charlS aims and objectives, in planning future activities.
County in the Community Company Limited by Guaranteè Trustsos, Annual Report (In¢orporating the Dlrector's Report) (contInd) Year gnded 31 August 2025 Achiov8m8nts and perforniance County In the Communhy delfvers 8POrts related projects for everyone in Newport, Monmoulhshlre and Torfaen. Under the guldance of The EFL Trust. the Community team aims lo deliver and increase partipatIon in gport for people from 3-90 years of age, mainty through football sessions, projects and schemes in and around the Newport area to eroap local people and create a positive experience through Newport County AFC. The charlty Works towards the key themes of Sports Partiupation., Heallh and Educatlon. Soclal Inclusion and the Environment and delivers the following programmes: Newport County AFC Soccer Camps These 3-day camps are enrolled during every school holiday and cater for more than 50 boys and girls on each day. The first Iwo days of the camps are centred solely on football, developlng skills as well as providing a safe and structured competition for everyone attendiw. The final day then consists of various sports, giving youngsters the opportunity to ty their harKI al activities they may not have had access to previously. The camps are linked to ongoing work with the EFL Trust and Kinder to to emphasis healthy eating. Socw Tots The Soccer Tots programme provides se55ions lo young children aged &6 attej for a fun introduction to football and physical actlvity. Pr•mi•r Loagug PTimary Stsrs Durlng the past 9 years our work within Fyimary schools has seen us engage more than 25,0 youngsters from Newport, MonMouthshi. Torfaen. Blaenau Gwent and Islwyn. County in the Community provldes PE, PPA & exlra•curricular sports delivery with our paying partner schools. Premler League Kl¢ks The Premier League Kicks project ddNers SesSnS wlthin 'hlgh ne8d' areas of the community, to engage young people beeen the age of 8 arsd 19 and give them an opportunity to express themselves and realise their potential through fun football on a weekly basls. Through PL Kicks there are cenlral-venue 5-8-side loumamenls that run every hall terni. Walking Football The Walking Football Team consists of men and women aged 50+ who want lo stay active. Two sessions run each week, and the PTogramme which has grown steadily over the past 5 year8. Klnder +Sport Move and Learn Project County in the Community has partnered with the EFL Trust In the dellvery of the Kinder +Sport Move and Learn programme, 8 healthy living incentive delfvered lo prfmary schools across the UK by a select group of clubs from the Football League and further afield, wllh support of Ferrero and the EFL Trust. Working wilh more than 16 prlmary schools in Newport, Torfaen and Monmoulhshire, Ihg trust engages with over QOO youngsters in the region. In each schod. our County in the Cornmunity coaches work wth the pupils in Year S for six weeks at a time, lookiro at ways in which we ¢an improve our Ilfestyle. eating habits and physlcal acllvlty. Equal lime is spent both in the ¢lassrcKtrm environment and outside on the playground. Premier League Prlmary Stars County in the Community Trust is proud to be a part of The PMIer League's new 'Pfimary Stars, project, delivering PE. PSHE and literacy lessons and assemblies, and extra-wrricular sport to primary sclKols across Gwent. as well as working in partnership with Monmouth Comprehensive
County in the Community Company Limlted by Guarantee Trustses. Annual Report (Incorporating the Dlrectorfs Report) Icontthu•dJ Year ended 31 August 2025 Sch¢)ol lo conslnjcl a new literacy programme to help improve youngsters. leaming and enjoyment in the subject. Teacher Mentorfng Programme This programme is aimed al developing teachers. confidence and ¢ornpel8nce In dellverlng their own PE and school 5Wt s888ions. Collego Programme The County in the Community College Programme Co-ordinator Lwersees 40 students who are working towards their BTEC Level 3 qualrfications in applied Swrt based al Llanwern High School, as well as mentoring 7 indNidua15 who are studying a foundation degree in Community Football at the Unlversity of South Wale$, which is overseen by the EFL Tiust. "We Wgar the Same Shlrt" Campalgn Thi$ is part of a nationwide campaign to combat the stigma against mentsl health and raise aWanesS of Issues people may face. 'We Wear the Same Shirt. is a campaign to create a number of fcotball teams for adults wlh a mental health condition, free from the pressures of competillon but offering a chanc& lo be coached by Newport County AFC'S lop coaches. Every Player Counts - Dlsability Fi)otball Engagement Pn)gramme County in the Community deliver football sessions and festivals for people with disabilities prowding them an opportunfy to play the game. BAME Football Inltlative The County in the Communfty Team Is workng with people from Black, Minority and Ethnic communitlgs to engage wfjlh football al grass roots level. Healthy and Actlv& Famlli•s Programm• Healthy and Active Families proje¢l is a famlly engagem8nl kyogramme dellvered in partnership with Streetgames and Newport Live, aimed at increasing wdl-being through physlcal activity and health inclusion. Fit & Fed Working in partnership with Sireatg2mes, Fit & Fed has been delivered within the ILTrl communlty of AayS during the p8sI year. The aim of the project is lo help fh1 holwjay hunger and physul inactivity throughout the school holidays by offering, wtthout stigma, free healthy lunches as a standard part of the sesslons. Unlverslty Foundation Degroe Programme At County in the Community we deliver the Communlly Football Coaching and Devdopment degree in partnership th the University of South Wales. Thls degree allows students to engage In further education modules and qualifications wthin the ftballIng environment. Match Day Vlstt We have delivered the Newport County AFC Match Day Visil for 8 years. This glves local junior football leamslschoolslgroups the opportunity lo attend home matches and get the opportunity lo meet player5 and gather autographslpholos etc. The children & coach8s come free of charge and adults pay haw price for their ticket. Exiles Communlty Corner (PL Fans Fund) We are engaging under represented groups {Mental Health & BAME) lo attend home matches at Newport County AFC fixtrjres. The Exiles Community Comer Is a safe place with recognisable faces
County In the Community Company Limitsd by Guarantee Trustees, Annual Report (Incorporating the Director's Raport) (Gondnu•d) Year gnded 31 August 2025 that the new attendegs will engag8 With a1 hop8fulty enjoy the exp8ri8nce at Newport County AFC matches. Flnanclal roVi8W The nel expenditure for Ihe year was £54,275 (2024 net income £69,732) leaving accumulated fulS of £161,343 (2024 £215,618Mo i% (Xled forwaid. Ras•rvo8 The trustees have examined th8 charivs requirfjment for reserves in light of the main risks lo the organisalion and the possible rgduction in funding. They have established a policy whereby their aim is to hold unreslricled funds u1Valent of nine months of unrestrtcled expenditure. The reserves are required to meet working Capital requirements incEuding Ihe salary commitments of the charity and the trustees are ¢onfK4ent that at this level they would be atle to continu8 the current activities in the event of a sKJnrficant drop in funding and the trustees will endeavour to increase res8Nes accordingly. Plans for future perlods The charity will continue lo deliver ils range of activities and projects during the forthcoming year. Small company provisions This port has been prepared in accordance wth the provisions applicable lo companles entltled to the small CoMpanS exemption. The trustees, annual report was approved on 8 May 2026 and signed on behalf of the board of trustees by: J Relish Chalr of Trustees reenhaf Vlce Chair of Trustees
County in the Community Company Llmlted by Guarantee Independent Examlnerfs Report to the Trustees of County in the Communlty Year ended 31 August 2025 I rert to trustees on my examination of the financi81 ststements of County in the Community (Ihe Charit) for the year ended 31 August 2025. Respon81bllltlo$ and basls of report As the tru$tee5 of the company (and also ils directors for the wrposes of ¢ompary law> you are responsible for Ihe preparatlon of the financial statements in 8ccordan(E with the requirements of the Companies Ad 2006 {'Ihe 2006 Act'l. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examinaion of the charlty's accounts as carried out under section 145 of the Charitie5 Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the Directions gNen by the Charity Commission under Section 145(5Mb) of the 2011 Act. Independ•nt oxamlngrf8 8tstem8nt Slnce the chariWs gross income exceeded £250.000 your examiner must be a member of a bo(ty listed in section 145 of Ihe 2011 Act. l ¢onfirm that l am quaIrfd lo undertake the examination because l am a member of the Institute of Chartered Accountants Sn Enoland aNJ Wales (ICAE, which is one of the listed bodies. I have completed my 6xamirialion. I confirm that no matters have come to my allentlon in connection with the examination gwing me cause lo believe.. accounting records were not kept In Spect of the charity as required by se¢tlon 386 of Ihe 2006 Act.. or the financlal slatemgnls do not accord wilh those records.. or the financial statements do not comply with Ihg accounting requirements of sectlon 396 of the 2c8 Act other than any requirement that th? accounts give a 'lrue and fairf vtew whlch 15 not a matter considered as part of an independent examination,. or the financial stslemenls have not been prepared in accordance with the methods and principles of the Slalement ol Recommended Pradi¢e for accounting and reporting by ¢harilies applicable lo charities preparing th8lr accounts in aocorfance with the Financial Reporting Standard applicable in the UK and Republ1¢ of Ireland IFRS 102).
County in the Community Company Llmlted by Guarantee Independent Examlnerfs Report to the Trustees of County In the Community (conlinued) Year ended 31 August 2025 I have no concerns and have come across no other matters in connection with the examination lo whleh attenlbn should be drawn in Ihls report in order to enable a proper understanding of the accounts to be reached. Nick Michael FCA Independent Examiner 61 Macra8 Road, Ham Green, Brfstol BS20 ODD 8 May 2026
County in tha Community Company Llmited by Guarantee statement of Financial Activitles {including income and expenditure account) Year ended 31 August 2025 2025 Restricted funds Total funds Total ftjnds 2024 Unrestricted funds Income and •ndowmgnts Donations and legacies Charltable actlvities Investment income Total incomo Expenditure Expen(Jiture on ¢harilable activitigs Total expenditur• 64,051 174,577 3,458 256,780 320,831 174,577 3,458 498,866 389.348 178,139 1,769 242,086 256.780 569,256 236,599 236,599 316,542 316,542 553,141 553,141 499,524 499,524 Not (expondltur•llincom• 5.487 (59.762) (54.2751 69,732 Transfers beknn fijnds 11,694) 1.694 Not movgmgnt In fund8 3,793 158,068) 154.2751 69,732 ReGonclllation of funds Total funds brought forward Total fund$ Garrled fOard 157.550 58,068 215,618 145.886 161,343 161,343 215.618 The statement of flnancial activities inciudes all gains and losses rewnis&J In the year. All income and expenditure derive from continuing aclivilies. The notes ¢)n pago8 11 to 25 fomi part of th68e flnancial stat•mentg.
County In tho Communlty Company Limited by Guarantee ststement of Flnanclal Posltlon 31 August 2025 2025 2024 Fixgd assgts Tangible fixed assets 14 10,222 Current assets Debtors Cash at bank and in hand 15 27.190 148.488 30,244 188,728 175,678 218,972 Credltors: amounts falllng due wlthln one year Net current assets 16 18,543 13,576 205,396 215,618 21 S.618 157,135 Total assets1088 current Ilabllltlos 161,343 161,343 Net assets Funds of the charity RestrScted funds Unrestricted fvnds 58,068 157,550 215.618 161,343 161.343 Total charity funds 18 For the year ending 31 August 2025 the charity wa5 entitled to exempts'on from audit under Section 477 of the Companies Acl 26 relating to small Companie5. Directors, responsibilities: The members have not required ihe company to obtain an audll of its financial statements for the year in ouest¥)n in accordance with section 476", The direclors 2d(nthedge thelr responsibilities for complying with the requirements of the Act with re$pe¢t lo accounllng rec(Yts and the Preparation of finan¢d statements. These financial statements have been prepared In acry)rdance with the provisions applicable to mpanies 8ubje¢t to the small companies, reglme. These financial stslements were approved by the board of Iwslees and authorised for issue on 8 May 2026, and are signed on beh81f of the board by.. J Relish Chair of Trustees enh8f Vice Chair of Trustees Th• not•s on pag•s 11 to 25 foTm part of th•s• ffinancSal statements.
County in the Community Company Limited by Guarante• Statement of Cash Flows Year ended 31 August 2025 202S 2024 Cash flows from OPQTatlng actfvltles Net lexpenditureyin¢ome 154.275) 69,732 Adjustments for. Depreclation of tangible fixed assets Dwidends. interest and rents fron? investments InleTesl payable and similar charges Changes in.. Trade and other debtors Trade and other creditors Cash generated from operations Interest paid Net cash (used inyfrom operating aclivilles 9,392 (3,4581 10.906 (1,7691 3,054 4.967 {15.035) 5.436 139,7751 15451 140.3201 (690) 69,270 Cash flows from investlng actlvlti Divldends. interest and rents from investments Purchase of tsngible assets Net cash fromllused Inl investiro actNities 3,458 13,378) 80 1.769 (2.691) (922) N•t Ide¢rea¥eylncrea in cash and cash ¢qulvalonts Cash and cash equlvalgnts at bgglnnlng of year Cash and c88h gqulvalents at •nd of yoar {40,240} 188,728 68.348 120.380 148.488 188,728 The notes on pages 11 to 25 forni part of th9 fin8n¢lal 8tstements. 10
County in the Community Company Llmlted by Guarantee Notss to tho Financlal Statements Year ended 31 August 2025 General Infornlatlon The charity is a public benefit entity and a private company limiled by guarantee, reglstered in England and Wales and a reglsteTed charity in England and Wales. The address of the Tegistered is 61 Macrae Road, Plll, Brlstol, BS20 ODD. Statement of cornpllan¢o Th8s8 financial statements have been prepared in compliance wlth FRS 102. The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their aCUnIS In accordance with Ihe Financial ReF)Orting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charities SORP (FRS 102)) and the Companies Act 2006. A¢coun15ng poli¢i08 Basis of pr•parati¢)n The financial statements have been prepared on the historfcal cost basis, as modrfied by the revaluation of certain financi81 assets and liabililEs and investment properties rneasud al fair value thgh InMe or expenditijre. The financlal statements are wepared in slerliThJ, which is the functional currency of the entity. Going concern There are no material unGertaintie5 about the charws ability to continue. Judgamonts and kay sourcès of •silmatlon nrtaInty TP preparallon of the financlal statements require5 manag8ment to make judgements, estimates and a8sumptlon8 that affacl the amounts reported. These estimates and judgements a wnllnually revlewed and are based on experience and other factors, induding expeGlalions of future events that are believed lo be reasonable under the ¢ir¢um$tances. Fund accounting Unrestricted funds are availatrje for use at Ihe dLqcretion of the trustee5 to further any of the charity's purposes. Designated funds are unre5tri¢le¢J fvnds earmarked by the Iwstees for particular future proje¢t or ommilment. Restricted funds are subjected to restrictions on their expen(liture declared by the donor or through the lernis of an appeal. and fall into one of two sub-classes.. r88tricled income funds or endowment funds. 11
County in the Community Company Limlted by Guarantee Notes to the Financlal Statements (¢ontlnue Year ended 31 August 2025 Accounting pollcles (Gonllnu•d) Incoming resources All incoming resources are included In Ih.e slatemeryl of firnCIal activities when entitlemenl has passed lo the charity, il is probabie that the economic benefits associat8d wlh the transactton will flow to the charity and the amount can be rellabty measured. The followng sp8crfic policies are 8PFlied to partlcular categories of in¢ome.- income from donallons or grants 1$ recognised when there is evldence of entitlement to the grft, receipt is probable and its amount can be nSured ieliably. legaw income is recJ)gnlsed when r8ceipt is probable aThJ enlitiemenl Is established. income ffom donated goods is measured at the fair value of the goods unless this is impraclul lo measure r8liaL4y, in which case the value 1$ derived from the cost lo the donor or the estimated resale value. Donated facilities and servic8s are recognlsed in the ounts when received rf the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from corrtracts for th8 supply of services is re¢ognised with the d&livery of the contracted service. This is classrfied as unreslricled ftjnds unless there 1$ a contractual requirement for it to be spent on a particular purpose and returned rf unspent. in which case il may be regarded as Testricted. Rosources gxpendgd Expendiiure is recognised on an accruals basis as a liability is incurred. Expenditure inciudes any VAT which cannot be fully recovered, and is dassified under headings of the statement of financial activities to which il relates= expenditure on raising funds includes the costs of all fundraising activities, gvents, non- charitable tradlNJ actwilies, and the sale of donated gc¥)ds. expendlture on Chatable *ivities includes all costs iwrred by a charity in UlertakIng activities that further ils charfjtable aims for the benefrt of its beneficiaries, including th059 support costs and costs relallng lo the govemance of the charty apportioned lo charit8blg activities. othgr expenditure Indudes all expenditure that is neilher related lo ralslng funds for the charity nor part of Ils expenditure on charitable aclNities. All costs are allocated to expenditure caleg(xies refiecling the use of Ihg resour. Direct co$ls attributable to a single actrvity are allocaled directly to that activity. Shared costs are apportioned betsveen the aclivitles they contribute to on a reasonable, justifiable and consistent basis. Tangiblo assets Tangit4e assets 8re initially recorded at cost, and subsequently slated at cosl less any accumulated depreciation and Impairment losses. Any tangib18 assels carried al rovalued amcxjnls are colded at the falr value at the date of revaluation les5 any subsequent accumulated depreciation and subsequent accumulated impairment losses. 12
County in the Community Company Llmlted by Guarantee Notes to the Financial Statements itt+ndnu•d) Year ended 31 August 2025 Accounting polici08 f¢ortlmrtdJ Tanglblo assets {witinued) An increase in the Garrying amount of an asset as a result of a revaluation, is r8cognised in other re¢ognised gain$ and losses. unless it reverses a charge for impairment Ihat has previously been re¢ogni$ed as expenditure within the sL*ement of financial actNil. A decrease in the caryng aimount of an asset as a result of revaluation, is recogii ised in other recognised gains and losses, ex¢epl to whi¢h it offsets any previous revaluation gain, in which case the l(Iss is shown wlthin other reck)gnised gain$ and losses on the statement of financial activities. Depreclatlon Depreclatlon Is calculated so as to write off the cost or valuation of an asset, less ils residual value. over the useful economlc lffe of that asset as follows.. Fixtures and fittin9S Motor vehicles Equipment 250A straight Ilne 25% straight line 25% slraighl line Impalrnient of flxed assots A review for indicators of impairynenl is carried out al each reporting date, with the recoverable amount being estimated where such indiGalors exist. Where the carylng value exceeds the recoverale amount, the asset is impaired accordingly. Prior impaimients are also reviewed for possible reversal al eaGh reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an indNidual asse( an estimate is made of the recoverable amount of the cash- generating unit lo which the asset belongs. The cash-generating unil is the smallest identifiable group of assets that includes the asset and generates cash infiows that largely independent of the cash inflows from other assets or groups of assets. For impalrmenl lesling of goodwill. the gc4)dwill acquired in a business comblnallon 15, from the acquisition da18, allocated lo each of the cash-generating units that are expected to benefit from the synergies of the combination. irresp8clive of whether other assets or Ilabilftles of the tharity are assigned lo those units. Financlal instruments A financial asset or a financial liability is iecognised only when the charlty becomes a party lo the contractual provisions of the instrument. Basic financial instruments are initially reGognised al the amount receivable or payable including any related transaction costs. Current assets and current liabilities are 8ubsequenUy measured at the ¢ash or otr consideration expected to be paid or received and not discounted. Debl Instruments are subsequentty measured al amortised cost. 13
County in the Community Company Limited by Guarante• Notes to the Financlal Statements fcondnu Year ended 31 August 2025 Accountlng policies f¢onthw• FinanGlal Instruments l¢omlnuod) Where Investments in shares are publidy Iraéed or their fair value cap. otherwise be measured relrdbly, the investment is subsequently measured at fair value with changes In fair value recognised in income and expendilure. All other such investments are subsequently measured al cost less impaim)ent. Other firianclal instruments. induding derwatives, are initially recL)gnised al falr value, uniess payment for an asset is deferred beyond normal tsjsingss terms or finsnced at a rate of interest that is nol a market rate, in which case the assel is measured at the pr8senl value of the future payments discounted at s market rate of inlere9t for a similar debt instrument. Other financial instruments are subsequendy measured al fair value, wtth any changes recognlsed in the $talemeni of financial a¢livili&$, with the exception of hedging instruments in a designated hedging relallonship. Financial assets that are measured al cost or amortised o)st ar8 revlewed for objective evidence of Impairment at the end of each reporting date. If there is objective evidence of impairment, an impairmenl loss is recognised und8r the appropriate heading in the statement of financial acllvities In whh the initial gain was recognised. For all equity instruments regardless of $Jgnific8nce, and other fifTran¢ial assets that are individually significant, these are assessed Individually for Impaimienl. Other financial assets are either assessed indNKlually or 9rouped on the basis of similar credit sK characteristics. Any reversals of irnpairment are recognised immediately, to the extent that the r8versal does rt result in a carrying amount of the financial ass8t that exceeds what the carrying amount would have been had the impairment not prevlously been recognlsed. Dgfined contribution plan8 contributio lo defined ¢ontribulion pL9ns are recognised as an expense in the period in whh the r6latgd service is provided. Prepald conlrlbulions are recognised as an a8$et lo the extent that the prepayment will lead lo a reduclR)n in future payments or a cash refund. When contributions are not expected lo be settled wholly within 12 months of the end ol the reporting date in which the empfoyees render the related service, the liability is measured on a dlscounted present value basls. The unwinding of the discount is recognised as an expense in the period in which il arises. Llmltod by guaranteo In the event of the comp8ny being wound up members a required to contribute an amount not exceeding £10. 14
County in the Community Company Llmlted by Guarantse Notes to the Flnanclal Statements (cDnllnu8d) Year ended 31 August 2025 Donatlons and l•gacl•s Unrestricted Funds Restricted Total Funds Funds 2025 Donations Donations Donations- Melin Homes Donations- Teseo Fit arKI Fed Prescoed Prison- Twinning Project The Feathers Association 12,581 2,178 2,178 5.600 5.600 Grants EFLT Core fundlng EFLT University of South Wales GAVO - Fil & Fed EFLT Extra Time Hubs EFLT Kick Start Fil Fans EFLT Business Development Grant Community Foundation Wales Grant PLCF Kicks PLCF Primary Stsrs PLCF Core Funding EFLT- Smart Energy NCC What's Impact EFLT - Joy of Moving Festival PLCF- GirfslKids cup 50,000 50,OiKI 2,600 1,990 2.600 1.990 15 21,000 21.000 20,000 63,750 so.000 10.104 1,759 20.000 63,750 50,000 10.104 1.759 1,000 470 19.860 20.860 470 Sponsorshlp PLCF - Fans Fund EFL- Sky Bel Fund EFL . Kellogs Shared Prosperty Funding - Fil & Fed 37,500 37.5C(I 14,824 5,600 14,824 5.600 64,051 256.780 320,831 15
County in the Community Company Limited by Guarantee Notes to the Flnancial Statements (¢onlinugd) Year ended 31 August 2025 Donatlon8 and legacl•s (¢onllmi¥dJ Unrestricted Funds Restricted Total FurKIs FurKIs 2024 Donations Donations Donations - Melin Homes Donations- Tesco Fit and Fed Prescoed Prison - Twinning Project The Feathers Association Nation81 Lottery Communlty Fund - Volunteering Co- ordinator 9,280 6,000 9.280 6.000 2,500 2,500 4,100 4,100 10,OCKJ 10,000 Grants EFLT Core fundlng EFLT UnNersty of South Wales GAVO- Fit & Fed EFLT Extra Time Hubs EFLT Kick Start Ftt Fans EFLT Business Developmenl Grant PLCF Kicks PLCF Primary Stars PLCF Core Funding Post Code Lottery Grant BBC Children in Need Grant EFLT- Smart Energy NCC Whafs Impact EFLT- Joy of Moving Festival Sponsorshlp PLCF- Fans Fund EFL- Sky Bet Fund EFL- Kdlogs Shared Prosperity Funding- Fil & Fed Subscrfptlon8 Great Weston RaIVaY- Ahead of the Game EFL Ulilrta Festival 35,4IXI 35,400 3,750 3.750 165 36.750 9.997 61.355 50,000 10,000 165 36,750 9,997 61,355 50,000 10.000 25,000 10,000 1,750 55.000 7.801 25,000 10,¢XJo 1,750 5S,000 7,801 12,5CK) 10,CNXI 4,500 10,000 12.500 10,000 4,500 10,000 10,000 3.500 10,000 3,500 78,180 311.168 389,348 16
County in the Communlty Company Limited by Guarantee Notes to the Financial Statements (contlnwd) Year ended 31 August 2025 Charltable actlvltl08 Unrestrted Funds RestrScted Total Funds Funds 2025 Co116g8 Program Soccgr Tots Football Camps Amber EdUtIOn Programrne Walknng Football Street Games After School Clubs Other income 59,330 995 23,277 48,100 4,680 59.330 995 23,277 48.100 4.680 6,702 31,493 174,577 6.702 31.493 174,577 Unre5tri¢ted Funds Restricted Total Funds Funds 2024 College Program Soccer Tols Football Camps Amber Education Programme Walking Football Street Games After School Clubs Other income 52,656 1,946 22.591 44.875 3.748 52.656 1,946 22.591 44.875 3.748 14,159 8,576 29,588 14,159 8.576 163,980 14.159 178,139 Investment incom• Unrestricted Total Funds Unreslri¢led Total Fund5 Funds 2025 Funds 2024 Income from cash investments 3.458 3,458 1,769 1,769 17
County In tha Community Company Llmlted by Guarant•0 Notes to the Flnancial Statements {¢ondnu*dJ Year ended 31 August 2025 Expenditur• on charitable actlvltles by fund type Unrestred Funds Restricted Total Funds Funds 2025 Wages and coachlrKJ fees Kit, eoulpment and trophies Venue hire Motor and Iravelling Fil and Fed Resources EFLT- Fil Fans Expenyes Soccer Camp Refreshments Support costs 129,062 7.912 18,460 17,894 931 303,658 3.605 432.720 11,517 19,406 18,309 931 1,071 659 68,528 415 1.072 61,681 236.599 316,542 553,141 Unrestricted Funds Restricted Total Funds Funds 2024 Wages and coaching fee$ Kit, equipment and Irophles Venue hire Motor and Iraveiling Fil and Fed Resources EFLT- Fil Fans Expenses Soccer Camp Refte$hmenl$ Volunlger Refreshments Support costs 132.736 4.918 13.198 17.169 1.376 242,471 9.045 6,892 222 375,207 13,963 20,0 17.391 1,376 156 244 548 70,549 156 50,078 20.471 220,267 279.257 499,524 Analysis of support cost• Support costs allocated lo activities Total 2025 Total 2024 Premises General office Human resources Finance ¢0sts Governance costs Refreshments and hospitality 13.473 2.863 2.139 13,473 2,863 2,139 11,930 2,430 1,176 (2,000) 1.755 6.699 1.920 4.357 1,920 4,357
County In the Communlty Company Llmlted by Guarantee Notss to the Flnanclal Statements (conthuedj Year ended 31 August 2025 Legal 8fKI professional lees Telephone Staff training Depreciation Sundries Insurance Bank ch8rgÈs and HP lftterest Advert15ing 7,417 221 5,546 9,391 11,026 2,149 7,417 221 8,072 249 8.293 10,906 8.988 1,971 690 9,389 70,548 9.391 11.026 2.149 545 7.482 7,482 68,529 68.529 10. Net (expendfturelllncome Net {expendfture)Ancome Is stated after chargingl{crediling): 2025 2024 Depreclation of tangible fixed assets 9.392 10.906 11. Independent exarnlnatlon fees 2025 2024 Fees payable lo the Independent examiner for.. Independent examination of the financial ststements 1,920 1,755 12. Staff costs The total staff costs and employee benefits for the reporting period are analysed a5 follows.. 2025 2024 Wages and salaries Employer contributions lo pertsion plans 425,041 7,679 368,139 7,068 375.207 432,720 The average head count of employees during the year was 2012024= 181. The average number of full-lime equivalent employees during the year 1$ analysed as follc>ws: 2025 No. 2024 Numb8r of staff 18 No employee received employee benefits of more than £60,000 during the year (2024: Nill. 13. Trustee remuneratlon and expenses The Trustees received no Muneration during the year and no expense5 viere reimburseil.
County In the Communlty Company Llmited by Guarantee Notes to the Financial Statements {conlinuo Year ended 31 August 2025 14. Tangibl8 Ilx•d assets Fixtures and fittlngs Motor vehicles Equipment Total Al 1 Sep 2024 Additions 2,416 2.471 27,385 24.108 53,909 3,378 At 31 Aug 2025 Dopreciatlon At 1 Sep 2024 Charge for the year At 31 Aug 2025 Carrying amount At 31 Aug 2025 At 31 Aug 2024 4,887 27,385 25,015 57,287 2.416 618 20,539 6,846 20,732 1,928 43.687 9.392 3,034 27,385 22,660 53.079 1,853 2,355 3.376 4,208 6,846 10,222 15. Deblors 2025 2024 Trade debtors Other debtors 22,126 5,064 27,190 25,180 5.064 30,244 18. Credltows: amountg falllng due withln on• year 2025 2024 Trade credltors Accnjals and deferred Income Social security and her taxes Other creditors 4,002 2,840 9,011 2,690 273 2,840 6,770 3,693 13,576 18,543 17. P•n8ions and other post r•tir•ment boneflls Defineil contribution plans The amount recognised in Income or exp&ndrtu as an expense in relation to defined contribution plans was £7,679 (2024. £7,068).
County In the Community Company Limited by Guarantee Notes to the Flnanclal Statements (conllnu•d) Year ended 31 August 2025 18. Analy$i$ of ¢haritsblo funds fconllnu•d) 18. Analysis of charltable funds Unrestricted funds At 1 Sep 2024 At Transfers 31 Aug 2025 Income Expendtbjre Generdl funds 157,550 242.086 (236,5991 11,694) 161,343 Al 1 Sep 2023 Al Transfers 31 Aug 2024 Income Expenditure General funds 133,888 243.929 1220,267) 157,550 Restrlcted funds At 1 Sgp 2024 At Transfers 31 Aug 2025 Income Expenditure University of South Wales Promier League Kicks Premier League Primary Stars Street Games Tesco Fil and Fed EFLT Joy of Moving Festival ELFT Kick Start Fit Fans ELFT Extra Time Hubs Post Code Lottery Minibus ELFT Smart Energy National Lottery PLFC 2,600 63,750 12.600) {63,750) 50,000 150,000) 2,178 {2.178) 19,860 21,0(X) 15 119.860} 121,000} 115) 5,152 16.846) (1,759) 1.694 1.759 10.104 {10,1041 NCC Whats impact EFL Sky Bet Fund EFL Business Development Shared prosperity- Flt & Fed Great Western RaIRY Ahead of the Game PLCF Fans Fund EFL Utilita Festival Feathers GAVO Fit and Fed Community Foundation Wales 32.083 6.667 132.0831 {6.6671 14,824 114,824) 5,833 5.600 (11,433) 8.333 18,333) (37,5001 37,500 5,600 (5,600> (1.990> 20,000 (20,CQO) {316,542) 58.068 256,780 1,694 21
County in the Community Company Limited by Guarantee Notes to the Financlal SL*ements (c18 Year ended 31 August 2025 18. Anafysis of charltabl& funds (¢onlfnued) At 1 Sep 2023 Income Expendtture Transfers 31 Aug 2024 University of SoLrth Wales Premier League Kid(s Premier League Primary Stars Street Gameg EFLT Joy of Moving Festival ELFT Klck Start Fit Fan$ ELFT Extra Time Hubs BBC Chlldren in Need Post Code Lottery Minibus EL Smart Energy National Lottery PLFC NCC Whats impact EFL Sky Bet Fund EFL Kellogs EFL Business Development Shared prosperfty- Fit & 3.750 61,355 (3,750> (61,3551 50.000 14.159 {50,000) {14,159) 7,801 36,750 165 10,000 17,801) (36,750) 1165) 110,000) 11,998 (6.846) 11.7501 110.0001 {10,0001 {22.9171 13,333) {4.500} 5,152 1.750 10,000 10,000 55,000 10,000 32,083 6,667 9,997 (9,997) Great Western Railway Ahead of the Game PLCF Fan5 Fund EFL UiilFta Festival Feathers 10,000 {4,167) 5.833 10,000 12,5C#) 3,500 4,100 325.327 (1,6671 (12,5001 {3,500) (4,100) 1279,2571 8,333 11,998 58,068
County In the Community Company Llmlted by Guarantee Notes to the Financial Statements (¢ortlnu•d) Year ended 31 August 2025 18. Analysls of charltable funds f¢onthiu•d) Th& Purpo of restrleted funds Univorsity of South Wal95 This is funding for four people on the Unlversity Foundation degree in Community Coaching Football and Develowient. PL Prlmary Stars This is a national curriculum linked educalKsn programme usir¥J the appeal of the Pramler League and professional football clubs to inspire childien to learn, be aclNe and develop important life skills. PL Klcks PL Kicks Core and Discretlonary are projects funded by the PL Charitable Fund which use the power of football and value of sports particspation lo help hard to a¢h youngsters and reduce anti-scKial behaviour. Slrgot Games Str99t Games promotes dwrstep sports al the right pla(*. right style and rlght price in disadvantaged communities. PL Girls This programme aims to provide opportuntt66s for females aged 11 and over to lake part in the sport in a local communty setting. EFLT Joy of moving The Joy of Moving programme is designed lo h8lp children develop their physical, cognillve and social skills in a fvn and educatK)nal way. Te8co fit and fed esco Bags of Help" initialrve, designed lo help combat hollday hunger and increase physical activity during the summer holidays. EFLT Fit Fan8 Thls a Health & Wellbeing programme furded by Welsh Government as a pllot project for two years. The alm 1$ to engage adults aged 35-65 yrs in 8 12-week programme EFLT Extra Tim• Hubs EFLT Funded through the English Football League Trust, we engage 50+ adults. The main theme 1$ to combat londines$ and deliver engaging weeY activity sessions. EFLT Smart Energy Th funded through SMART ENERGY through the EFLT. The maln theme is to promote the u8e of SMART Metre's to people in a community setting. These people may not have been Informed about SMART Melres. BBC Chlldren In Need This fun(Jing from CIN allowed County in the Communlty lo deliver FIT & FED sessions in disadvantage areas of Newport. The idea Is to provlde sports and a healthy meals & snacks throughout the day. National Lottèry 23
County In the Communlty Company Umited by Guarantee Notes to the Flnanclal Statements (contm8dJ Year ended 31 August 2025 18. Analy818 of charltable funds {COnlImd) Thls funding was aimed at improving the volunteer offer for local people. Cilc as a ¢harity value the support of volunteers. We employed a partitime volunteer crdIna10r who supported volunteers through placements and training opportunities. NCC Whats Impact We received this fijnding from Newport City Council. We delivered 3 projects Health & Wellbeing, supporting people al various locations in the Newport area wlth theory and practlcal workshops. Fil & Fed, Deliver FIT & FED sessions in disadvantage areas of Newport. Also, provrding sports and a heatthy meals & snacks throughout the day. Heritage Project, we produced a History of Newport County AFC pSentatIOn that was delivered in schools & community settlngs. Th8 idea was to engage people from Newport in the I00+ years of the football club and encourage people lo follow their local profession81 football dub. EFL Sky Bot Fund This funding was used to sel-up separate fre8 walking football sessions. One was male only and the other was female only. The sessions are now mixe(J and h8ve proved lo b6 very popular. EFL Ko11099'8 We received funding through EFLT as part of the wider CCO nebuork. The funding enables us to grant free summer holiday football camp places lo people who buy packs of Kellogg's cereals In supermarkets. EFL Business Development We received funding from EFLT lo develop our organisalionlcharity. The fundlng will hop8hJlly make us more financially stable moving forward. Shared prosp•rlty- Fit & Ffjd Fit & Fed, Dellver FIT & FED sessions in disadvantage areas of Newport. Also. providing sports and a healthy meals & snacks throughout the day. Great WBstem Rallway Ahead of the Game We delivered free sessions al two areas in the Newport area aimed al educatlng young people about the dangers of entering onto railway tracks. We also used sport as a positive diversion from ASB on the rail network. PLCF Fans Fund This fvnding was almed at engaging local people in close proximity to Rodngy Parade Stadium. The idea was to invite people lo visit the Stadium and engage in positive participation activrties. The main target group being people from minority backgrounds. EFL Utlllta Festlval We hosle(J a Festival of activities for local people to come together and enjoy a FUN Day at Rodney Parade. There were numerous opportunitles lo engage in a fun packeij day. Feathers Assoclatlon The monies are used to support local young people in and around Newport. The funds are spent young people in the 9reatesl need and enable them lo have opportunilres that they would not otheiSe have an opportunity. 24
County Sn the Community Company Limited by Guarantee Notes to the Financial Statem•nts (c47nllnu8d) Year ended 31 August 2025 19. Analysi$ of n•t assats between funds Unrestricted Funds Restricted Total Funds Fund5 2025 Tangible fLxed assets Curreit assets Creditors less than 1 year Net assets 4,208 175,678 118.543) 161.343 175,678 {18,543) 161,343 Unrestrlcted Funds Restricted Total Funds Funds 2024 Tangible red assets Current assets Creditors less than 1 year Nat a880t8 5,070 166,056 113.5761 157,550 5,152 52.916 10.222 218.972 113.576) 215,618 58,068 20. Financial instrum•nts The foundation only has financlal assets and liabilities of a kind that qualrfy as basic financial instruments. Baslc financial instruments are initially r¥ognised al transaction value and subsequ6ntty measured at their settlement value. 21. Analysis of changes In net debt Al At 1 Sep 2024 Cash flows 31 Aug 2025 Cash at bank and in hand 188.728 140,2401 148.488 25