AFLNZ Annual Report 2025

Year Ended 31 October 2025

New Zealand Kahu player Axel Oswald selected for the All Pacific team

Chair’s Report

In 2025 AFL New Zealand continues to evolve by strengthening governance, structures and processes from the top down. This positions the game strongly for its next phase of growth through participation, high performance and community-based programmes.

In 2025 AFL New Zealand continues to evolve by strengthening governance, structures and processes from the top down. This positions the game strongly for its next phase of growth through participation, high performance and community-based programmes.

Our team were proactive in connecting with communities, kickstarting the vision of building a strong base of participation across New Zealand through AFL KiwiKick by recommencing Primary and Secondary school visits in Auckland, Canterbury and Wellington.

The return of senior international programmes through the AFL Pacific Cup was a highlight of the year. The performances of both the New Zealand Falcons and the New Zealand Kahu reinforced the opportunity our game has to progress and demonstrated the strength of our community leagues and talent across the country. We also saw New Zealand talent reintroduced into the youth Pacific Academy environment, a significant step in strengthening our connection to elite AFL pathways in Australia.

We bolstered our existing structures by welcoming Tom O’Keeffe as Country Manager and appointed four new directors to the Board of AFL New Zealand. Rob Auld, the AFL’s Executive General Manager of Game Development, Lauren Cranstoun, the AFL’s Head of Broadcasting and Venues and Ben Drew, the AFL’s International Development Manager joined myself and existing Directors Chris Mundell and Andrew McKenzie. These new appointments reflect AFL New Zealand and the AFL’s commitment to enhancing governance expertise and knowledge sharing across both communities.

Increasing the visibility and accessibility of the sport nationwide will remain a key priority, as we strive to provide opportunities for people of all ages and abilities to love and connect with our great game.

The support of our funding partners and strategic stakeholders has enabled us to maximise our impact across the wider community. I thank Sport NZ and Foundation North for their ongoing commitment which plays a key role in strengthening our position to grow the game nationwide.

Moving forward AFL New Zealand remains committed to establishing a strong foundation and framework to support the continued growth of AFL across the country. Increasing the visibility and accessibility of the sport nationwide will remain a key priority, as we strive to provide opportunities for people of all ages and abilities to love and connect with our great game.

On behalf of the Board, Ngā Mihi Nui to our staff, volunteers, players, coaches, regional leagues and the AFL for their continued support.

Trisha Squires AFL New Zealand Chair

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Message from the Country Manager

New Zealand has a proud and longstanding history with the sport of AFL, supported by the commitment and passion of the people involved in the game. As we look forward, our focus is on building greater awareness of the game and providing more New Zealanders with the opportunity to experience the sport.

Having recently stepped into the role of Country Manager, I am excited about the future of the sport in Aotearoa.

A solid foundation was laid in 2025 with the introduction of monthly clinics designed to bridge the gap between school visits and youth participation. These clinics were strategically aligned with local club training sessions, strengthening the connection between school participation and community football.

Structured Primary and Secondary school visits also recommenced in Canterbury and Wellington, rebuilding momentum in these regions and establishing key relationships to support future delivery. Auckland has experienced positive outcomes following the appointment of its Regional Participation Coordinator in August. Participation roles in Wellington and Christchurch are scheduled to be filled in early 2026, further reinforcing our commitment to participation growth, building the base nationwide.

... grow participation, support and develop the people who make the game possible and build stronger connections with communities across the country.

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The return of Youth Programmes helped ignite the passion of the next wave of players coming through the pathway. At the same time, the continued focus on women’s competitions is helping broaden participation and expand the reach of AFL within our communities.

I would like to acknowledge the continued support of the AFL, whose commitment to the growth of the game remains an important part of AFL New Zealand’s ongoing development.

The focus moving forward is clear: grow participation nationally, support and develop the people who make the game possible and build stronger connections with communities across the country. By working closely with communities, leagues, clubs and schools, we aim to ensure more people discover just how great the game of AFL is.

Tom O’Keeffe AFL New Zealand Country Manager

The Falcons celebrate a big win against Fiji in their final game of the Pacific Cup

Former Black Fern Grace Brooker switched a rugby ball for a footy in 2025, debuting for Essendon in the AFLW

In 2025, AFLNZ began re-invigorating our AFL Kiwikick programme and growing our base, while continuing to support our existing schools and communities. During the year, 6,751 participants took part in AFL Kiwikick activities delivered across a range of settings, including in-school programmes, after-school sessions, holiday programmes, and community centres.

The AFL Kiwikick programme introduced thousands of New Zealanders to fundamental movement skills through AFL. The key components of Kick, Catch, Pass and Bounce can be carried across a wide range of sports and physical activities. Our goal remains to encourage lifelong physical activity by aligning with Sport New Zealand’s Physical Literacy approach.

The programme continues to support Healthy Active Learning, an initiative that enhances the wellbeing of tamariki and rangatahi through healthy eating, drinking, and quality physical activity. This collaboration has been instrumental in ensuring schools and kura receive the necessary support to foster active, engaged students.

The AFL KiwiKick programme operates during school hours and after school. While there was disruptions to the

... reaching 31 schools through in school programmes, 2 afterschool programmes and 3 holiday programmes

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AFL: The game for everyone

programme as it was being redeveloped, AFL Kiwikick still hit 31 schools through in-school programmes, 2 after-school programmes and 3 holiday programmes. Each participant receives between 1 to 6 coaching sessions, delivered by qualified coaches who ensure children gain confidence and competence in fundamental movements essential for various sports.

The AFL New Zealand Youth Programme continues to offer pathways for boys and girls aged 7 to 17, allowing them to develop their skills and passion for AFL. The programme fosters a love for the game while ensuring structured growth opportunities for young athletes through skill development and gameplay.

AFL New Zealand remains committed to empowering teachers, encouraging them to take part in sessions, providing professional development, and offering online resources to support ongoing

programme delivery. Each school participating in the AFL KiwiKick Pathway programme receives a resource kit, which includes:

• AFL KiwiKick Coaching manuals

• Detailed diagrams of skills, games, and lesson plans

• Access to AFL KiwiKick online modules

These resources enable teachers and community coaches to sustain AFL sessions long after AFL New Zealand coaches have left.

With support from Sport New Zealand, Aktive Sport and Recreation, Regional Sporting Trusts, and Community Trust organisations, AFL New Zealand continues to introduce AFL to new communities. The Tū Manawa Active fund has played a crucial role in expanding projects that provide greater access and exposure to AFL.

Over the past decade, many young athletes have progressed from the AFL KiwiKick programme to the AFL New Zealand Youth Programme. As we move forward, we will continue to prioritise inclusive, high-quality sport experiences that foster participation, skill development, and a lifelong connection to physical activity.

Namra Syed Auckland Participant Coordinator

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AFL New Zealand has diversified the programmes available to Secondary Schools to ensure flexibility that suits the outcomes of your school and provides opportunities for students and staff to participate in all facets of AFL.

INTRODUCTION TO AFL

Introduction to AFL teaches AFL skills and uses modified games to reach the end product of playing a full game of AFL. The programme can be combined with junior class units of work, linked to curriculum programmes and lead into competition programmes.

AFL LEADERSHIP

AFL Leadership takes on the concept of students provided with leadership skills and the capability of running a tournament within their own school or at local primary and intermediate schools. Sessions focus on the elements of game understanding, coaching, umpiring and game and event management.

COACH THE COACHES

Coach the Coaches takes a look at the fundamentals of AFL and the AFL Kiwikick programme. After 6 – 8 practical structured sessions your students will assist delivery of the AFL Kiwikick programme in local Primary or Intermediate schools in your area.

AFL HOUSE RULES

The AFL House Rules Programme focuses on providing students with easy access to participate in the new and dynamic sport of AFL. The competition takes place at a venue determined by your school, most often within your own school grounds. This alleviates travel costs for the school and the participants and more importantly provides opportunities to more students beyond the elite school representative teams.

The format is a perfect for competition between classes or houses and can be played by boys, girls or in a mixed format that utilises touch, tag or tackle modifications. It’s a new fun way to get more kids, more active, more often and improve the skills of Kick, Catch, Pass and Bounce at the same time.

AFL House Rules can be combined with a number of other AFL NZ Secondary School programmes to involve coordination by fellow students and curriculum based activities or as a selection trial for your AFL Cup team. The “Teachers versus Students” Clash is a great way to finish this fun programme.

AFL FORCE BACK

This programme focuses on the two main fundamental skills of AFL, Kick and Catch. Through a modified game participants gain an insight into the skills required for the bigger game of AFL, that can also be used as a ‘Have a go’ or participation/ social competition.

With the introduction of AFL Force Back through ‘Have a go’ or competition, links can be made to Secondary School AFL Cup Interschool competition and outside of school opportunities with the AFL New Zealand Youth Competition.

AFL CROSS CODE SKILL ACQUISITION

Cross Code Skill Acquisition has been developed for Secondary schools using AFL to assist with skill acquisition and development in other codes. With that in mind the programme has been designed specifically to focus on the two skills of kicking and catching.

Links can be made from Cross Code Skill acquisition for curriculum, other codes and preparation for Secondary School Interschool competition the AFL Cup and AFL New Zealand Youth pathway opportunities leading to national representation.

AFL COMBINE

The Secondary Schools AFL Combine Programme is underpinned by an exciting testing format that provides participants with the opportunity to compete in a number of skills and athletic testing.

Each of the events within the programme has a focus on fun and looks to provide those involved with motivation to improve themselves in varying facets of skill and fitness.

Speed, agility, endurance, suppleness and hand and eye coordination, are all attributes that if provided in the right format, can inspire students to become more involved in not only participating in sport but also monitoring their own progress.

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AFL CUP

The AFL Cup is an Inter School competition for Junior (Years 9-10) and Senior (Years 11-13) students based on fundamental movement and ball skills of AFL for boys and girls.

The programme provides introductory sessions and resources presented by qualified AFL New Zealand staff to introduce a new and dynamic sport to students. The skills of ‘Kick, Catch, Pass and Bounce’ are perfectly matched to cross reference any number of sports. The 9 a side format is suitable for rugby size fields and with three reserves per team, team numbers are easy to coordinate.

GATEWAY

AFL New Zealand can provide Gateway students with the perfect opportunity to gain experience within the Sports coaching industry delivering the AFL Kiwikick programme to Primary and Intermediate school students.

Namra Syed Auckland Participant Coordinator

Partner Support

AFL New Zealand would like to acknowledge our funding partners involvement in supporting our programmes.

AFL New Zealand sincerely thanks our valued funding partners for their unwavering support throughout the year. Their involvement has been essential to the success of our programmes, enabling AFL New Zealand to continue providing opportunities for youth and adults across the community to engage with the sport. With multiple programme locations across New Zealand, including youth divisions for both boys and girls, as well as competitions for men and women, our partners’ financial support has been crucial in meeting the ongoing resource and training demands necessary for the sustainable growth of AFL at the grassroots level.

The AFL New Zealand Youth Programme, made possible through the generous support of our funding partners, provides new players with an inclusive and enjoyable introduction to AFL. With a strong focus on skill development, fitness,

and personal growth, the programme offers participants clear pathways for progression, including potential selection into the AFL New Zealand Academy and opportunities for national representation.

The impact of our funding partners’ contributions was clearly demonstrated at the Pacific Cup, which featured a significant number of players who had developed through programmes made possible by this vital support.

We extend our heartfelt gratitude to our funders for their invaluable contributions throughout. Their commitment has played a pivotal role in enriching the AFL landscape in New Zealand, ensuring continued opportunities for players at all levels.

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Regional Youth Programmes

The

AFL

New Zealand Youth Programme provides new pathways to participate in AFL

The AFLNZ Youth Programme, established in 2015, is designed to support the development of participants who aspire to excel in AFL.

The programme aims to enhance the skills and fitness of the athletes in a fun and engaging environment. It offers a comprehensive training, game and development programme that covers the essential aspects of the AFL pathway.

In 2025, the Youth Programme went through a refresh, aiming to nourish a passion for the game and create stronger ties to the local leagues; scaling back to two locations one in Auckland, and one in Christchurch. The programme attracted partcipants from Secondary and Intermediate schools across the Northland, Auckland, and Canterbury regions and had an increase in female and Māori and Pasifika participants.

The programme focuses on improving the athletes’ skills and fitness through a structured and progressive training, game and development programme. It prepares the participants for the transition from other sports and connects them to club football and lifelong involvement with the sport. AFL New Zealand has set a goal to increase the number of participants in all age groups and regions where the programme is delivered.

The participants are selected from various sources, such as:

• Secondary School Programmes

• Intermediate School Programmes

• Talent Identification Personnel

• Current Players

... an increase in female and Maori and Pasifika participants

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Alastair Maisey Communications and Academy Lead

Carlos Donnell-Brown, a product of the youth pathway, is now a senior player for the Falcons.

Regional Leagues

Auckland AFLMen

Tigers win by a whisker

The North Shore Tigers have won their fifth straight Premiership after surviving a fourth quarter comeback burst from the Waitakere Magpies.

After a strong start from the Magpies, controlling the game early and kicking the first goal, the Tigers went on the hunt kicking three unanswered goals, and taking back control of the Grand Final.

The Tigers continued to break away from Magpies, kicking another 3 goals to the Magpies 1 and heading into the final quarter with a commanding 26 point lead.

With just 10 minutes left in the game the Magpies kicked into high gear, kicking 3 goals back-to-back and tightening the gap down to 8, before kicking a fourth with just over a minute left on the clock.

The Tigers managed to win the battle in the midfield off the following ruck, and maintained possession as the clock wound down, taking away the Magpies opportunity to complete their miraculous comeback and securing another Premiership.

Auckland AFLWomen

Blues win their first premiership

The Auckland Blues have topped off an outstanding season with their first premiership.

BLUES

The Blues started on the back foot with the Tigers swarming defensive pressure stopping the Blues from breaking out of their half most of the first quarter with the Tigers unable to capitilise on the territory.

The game started to break open in the second quarter with the Tigers kicking a couple of goals and starting to take control, however the Blues would not go down without a fight and clawed their back to just a four-point deficit heading into the halftime break.

A Grand Final to remember, the score kept going back and forward with the sides struggling to pull away from the other. With 5 minutes to go and only 1 point separating the two sides, the Blues managed to lock the ball into their attacking 50, and finally broke the deadlock kicking 2 quick goals to pull ahead and lock in their first premiership title.

Auckland Blues won their first title

Wellington AFL - Men

WAFL season finishes with 1 point thriller

In another step forward for Wellington AFL and their reformatted competition, the WAFL Men’s season finished with a big match between the Giants and the Crows.

A hard fought contest throughout with neither side able to gain an edge on the other, it was clear early on that the game was going to go down to the wire.

While the core focus of the 2025 season was overall development in the Men’s competition, it seemed as though these two sides were seasoned rivals, and as the final siren drew near, desperation took over, with the Crows only just managing to sneak away with the 1 point victory.

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A fantastic Grand Final day all around and an outstanding game capped off a successful season for the league.

Wellington AFLWomen

South Coast Swell’s big finish secures the 4-peat

Rivals faced off once more in another tough contest, with the South Coast Swell once again proving to good for Nga Manu Rere, claiming their fourth straight Grand Final victory.

Starting strong from the first siren the South Coast Swell put the pressure on early, taking their opportunities when they were presented and mounting on the score board pressure.

Nga Manu Rere were unable to work their way back into the game, with the South Coast Swell running away with another Grand Final win.

Canterbury AFLMen

Eastern Blues claim fourth straight title

Eastern Blues 13 7 85

Christchurch Bulldogs 6 3 39

A good old fashioned hard fought Grand Final rematch which saw the Eastern Blues run away with their fourth straight premiership under their belts.

A hard fought first half contest saw the reigning premier Blues, take an early lead. After the a slow start the Bulldogs started to find form and scraped their way back into the game. As the contest balanced out both sides struggled to add to the scoreboard until the Blues snuck another goal in on the cusp of halftime.

The third quarter saw both sides kick a flurry of goals as the Blues tried to extend their lead and the Bulldogs tried to close the gap and set themselves up for a big

finish. A 32 point gap seperated the two sides heading into the fourth.

The Bulldogs struck first in the fourth quarter, kicking two goals before the Blues took control back and ran away with the game kicking four goals in the last 10 minutes, securing another Premiership

Canterbury AFLWomen

Panthers go back to back

The end of another great season for the CAFLW saw yet another well spirited contest between the Panthers and the Dolphins.

Both sides put their best foot forward to finish of the year, with a great back and forward game taking place before the Panthers took hold and ultimately came away on top.

AFL Broadcast

Sky Television and SKY Sport is the major broadcast partner of AFL in New Zealand and the home of LIVE sport in New Zealand.

Featuring some of the best local and international sports content, Sky Sport offers New Zealand sports fans world class coverage. World renowned for its LIVE sports production, Sky Sport is heavily involved in producing sport in New Zealand - from grassroots sport to the pinnacle of international competition.

Sky Sport’s AFL coverage broadcasts up to six LIVE matches each week during the 2025 Toyota AFL Premiership Season. The NAB AFL Women’s Premiership Season also featured prominently featuring up to six LIVE games per week along with access On Demand at any time via the Sky Go app.

In addition to the live games, Sky coverage included magazine shows; AFL 360, On the Couch and Frist Crack, bringing the total weekly viewing to over

20 host of AFL per week during the football season.

Alternative options to view AFL in New Zealand exist through the Watch AFL platform. The subscription based service, includes every live game throughout the AFL and AFLW seasons, replays and AFL magazine shows.

Sport Nation Radio also featured weekly segments covering the AFL season. We look forward to continued support from our broadcast partners in 2026.

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2025 AFLNZ Men’s Heritage Team

The thirteenth AFL New Zealand Men’s Heritage team has been selected for 2025, showing the depth of involvement New Zealanders have in AFL at the highest level

The 2025 Heritage team continues to showcase a mix of immense talent, some of which feature among the top players in the AFL. Max Gawn, Luke Jackson and Rowan Marshall continue to shine around the ground, often listed as some of the top Rucks in the game.

To meet the criteria to be selected in the AFLNZ Heritage team, each player must

Rowan Marshall continues to shine for the Saints

have either been born in New Zealand or have New Zealand parentage.

The 2025 team consists of 11 players listed with AFL Clubs, with the rest spread between VFL and other clubs across Australia.

Long serving heritage player Max Gawn retains the captaincy, continuing to display strong leadersip throughout every game of the 2025 season.

The Heritage squad also celebrates home grown talent that have ventured to Australia to pursue AFL, with Josh Mackie and Lachie McBride, who featured heavily in the Pacific Cup now playing in Victoria.

With more Kiwi players making their mark across multiple competitions in Australia, the Heritage team not only celebrates elite performance but also represents the pride and connection these players maintain with their New Zealand roots.

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2025 AFLNZ Women’s Heritage Team

The fifth New Zealand Women’s Heritage team continues to showcase tremendous New Zealand Talent playing in Australia.

2025 saw the return of several players to the AFLW level after recovering from significant injuries, as well as an exciting development with former Black Fern Grace Brooker, becoming the heritage player to move to the AFLW directly from professional rugby.

Indy Tahau had a stellar season in her return from an ACL injury that saw her miss all of 2024. The extra time on the sidelines to hone her skills saw her become one of the leagues most dangerous goal kickers, tying first for the Golden Boot.

Two homegrown talents also made a return to the heritage team this year, after another stellar season with their

clubs in Australia, Axel Oswald and Jolyn Collins continue to perform week after week during the Australian club season. Their continued inclusion showcases the potential New Zealand based players have, with more talent starting to find success in Australia.

To meet the criteria to be selected in the AFLNZ heritage team, each player must either have been born in New Zealand or have New Zealand parentage.

The 2025 team consists of 16 players currently playing in the AFLW competition for their respective clubs.

This is great news for the future of the sport in both countries. New Zealanders moving to Australia will have an

understanding and enjoyment of the game, and Australian clubs will have a bigger pool of talented players to select from. The New Zealand Heritage Team is a reflection of the strong links that already exist between the two countries. A passion for AFL is one of those links that is growing stronger every year.

Indy Tahau was on fire in her first season back from injury

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Financial Statements of AFL New Zealand Inc.

Statement of Financial Position

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*These Statements should be read in conjunction with the notes to the Financial Statements and Audit Report.

Young Falcon Lachie McBride was in strong goal kicking form at the Pacific Cup

(Chair)

Notes to the Financial Statements

NOTE 1 STATEMENT OF ACCOUNTING POLICIES

AFL NEW ZEALAND INCORPORATED is an Incorporated Society established under the Incorporated Societies Act 1908.

The Financial Statements of AFL New Zealand Incorporated have been prepared in accordance with the stated accounting policies and are therefore considered to be special purpose. These Special purpose financial statements are used by management and the board in fulfilling their reporting requirements to the members of AFL New Zealand Incorporated and therefore may not be fit for another purpose.

Measurement Base

The accounting principles recognised as appropriate for the measurement and reporting of earnings and financial position on an historical cost basis have been used in the preparation of these Special purpose financial statements.

Property, Plant and Equipment

Property, plant and equipment is stated at historical cost less any accumulated depreciation and impairment losses. Historical cost includes expenditure directly attributable to the acquisition of assets and includes the cost of replacements that are eligible for capitalisation when these are incurred. Depreciation rates as follows:

• Jumpers/Shorts/Socks: 30% DV

• Plant and Equipment: 10-50% DV

• Computers and Software 50% DV

Jumpers/Shorts/Socks are used for training and coaching purpose by AFLNZ Staff.

Inventory

Inventory has been stated at the lower of cost and net realisable value.

Goods and Services Tax (GST)

The entity is registered for GST. All amounts are stated exclusive of goods and services tax (GST) except for accounts payable and accounts receivable which are stated inclusive of GST.

Income Tax

AFL New Zealand Incorporated is wholly exempt from New Zealand income tax having fully complied with all statutory conditions for these exemptions.

Receivables

Receivables are stated at expected realisable value. Bad debts are written off during the period in which they are identified.

Liabilities

Liabilities are stated at the estimated amounts payable and include all obligations that can be reliably estimated. Current liabilities include the amounts payable within twelve months of these special purpose financial statements.

Changes in Accounting Policies

There have been no changes in accounting policies during the year.

NOTE 2 LEASE COMMITMENTS

The Club has no non-cancellable operating lease commitments. (2023 – Nil).

NOTE

3 INCOME

Income shown in the Statement of Financial Performance comprises the amounts received and receivable for services supplied to customers in the ordinary course of business, except for contributions received from players with respect to their attendance at international tournaments which are recognised on cash receipt basis.

NOTE 4 CONTINGENT LIABILITIES

There were no Contingent Liabilities as at 31 October 2025 (2024– Nil).

NOTE 5 CAPITAL COMMITMENTS

There were no outstanding Capital Commitments as at 31 October 2025 (2024– Nil).

NOTE 6 AFL AGREEMENT

The Society’s most significant source of income is the AFL Grant. Under its current format the AFL Agreement is renewed annually and any significant adverse change in the grant would affect the financial viability of the Society.

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NOTE 7 GRANTS AND DONATIONS WITH CONDITIONS

The Prepayments Received $251,132 (2024 - $212,112) represent the proportion of Grants received during the financial year which relate to after 31 October 2024. Funding grants that are subject to use or return conditions are recognised as income when the conditions have been met.

NOTE 8 LOAN

This loan is payable to the Inland Revenue Department, unsecured and at an interest rate of 3% per annum (interest starts April 2024 and the final repayment date is 30 April 2027).

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NOTE 9 EVENTS AFTER THE BALANCE DATE

The Society is not aware of any other matter or circumstances that has or may significantly affect their operations.

NOTE 10 RELATED PARTY TRANSACTIONS

As the AFL has capacity to appoint the majority of Directors it is deemed to be a related party. Duration the year ended 31 October 2024, AFL NZ Incorporated received a grant from the AFL of $127,700 (2024: $249,549).

NOTE 11 Going Concern

NOTE 12 BUSINESS MASTER CARD

The AFL New Zealand has a Limit of $20,000 (2023: $20,000) on their Business MasterCard facility as at year end.

Independent Auditor’s Report

Qualified Opinion

We have audited the special purpose financial statements of AFL New Zealand Incorporated (the Society) on pages 2 to 8, which comprise the statement of financial position as at 31 October 2024 and the statement of financial performance and statement of movement in equity for the year then ended, and notes to the special purpose financial statements, including a summary of significant accounting policies.

In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements of the Society for the year ended 31 October 2024 are prepared, in all material respects, in accordance with the stated accounting policies. Basis for Qualified Opinion

We were unable to satisfy ourselves by alternative means concerning the stock quantities held at 31 October 2024 totalling $95,747, which is represented as stock on hand balance in the statement of financial position, by using other audit procedures. Consequently, we were unable to determine whether any adjustments to this amount was necessary. Prior year stock on hand balance was not qualified.

We conducted our audit in accordance with International Standards on Auditing (New Zealand) (ISAs (NZ)). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Special Purpose Financial Statements section of our report. We are independent of the Society in accordance with Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) issued by the New Zealand Auditing and Assurance Standards Board, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

An associated company, JSA Limited, which has commonality of one of the shareholders, has assisted with the compilation of the Society’s financial statements. Other than this, we as auditors have no relationship with, or interests in, AFL New Zealand Incorporated.

the stated accounting policies and are intended for use by the members of AFL New Zealand Incorporated. As a result, the special purpose financial statements may not be suitable for another purpose. Our report is intended solely for the members of the Society, as a body and should not be distributed to other parties. Our opinion is not modified in respect of this matter.

Emphasis of Matter - Going Concern

We draw attention to note 11 to the financial statements which indicates that the Society will be winding up in the 2025 financial year and a new entity will be created in New Zealand that will report directly to the AFL in Australia. Accordingly, the financial statements have been prepared on a basis other than going concern as described in Note 11. Our opinion is not modified in respect of this matter.

The Board of Directors’ Responsibilities for the Special Purpose Financial Statements

The Board of Directors are responsible on behalf of the Society for the preparation of the special purpose financial statements in accordance with the accounting policies as disclosed in special purpose financial statements and for such internal control as the Board of Directors determine is necessary to enable the preparation of special purpose financial statements that are free from material misstatement, whether due to fraud or error. The Board of Directors are also responsible for determining that the special purpose reporting framework, is acceptable in the Society’s circumstances.

In preparing the special purpose financial statements, the Board of Directors are responsible for assessing the Society’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Society or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit of the Special Purpose Financial Statements

aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of these special purpose financial statements. As part of an audit in accordance with ISAs (NZ), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We also:

• Identify and assess the risks of material misstatement of the special purpose financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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Emphasis of Matter – Basis of Accounting and Restriction on Distribution

We draw attention to Note 1 to the special purpose financial statements, which describes the basis of accounting. The special purpose financial statements are prepared in accordance with

Our objectives are to obtain reasonable assurance about whether the special purpose financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (NZ) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Society’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

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• Conclude on the appropriateness of the use of the going concern basis of accounting by those charged with governance and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Society’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the special purpose financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Society to cease to continue as a going concern.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

08 February 2024

JSA Audit LTD

Parnell Auckland