Wenty Leagues Annual Report 2025

Annual Report 2025

A message from our President

It is my pleasure to present this year’s Annual Report for Wenty Leagues, reflecting on a year of continued progress, strong community engagement, and meaningful investment in the future of our Club.

Throughout the year, Wenty Leagues has remained focused on delivering value to our members while strengthening our role as a community-driven organisation. Our commitment to the Heart of Wenty continues to guide our approach, ensuring that everything we do is centred around connection, inclusion, and impact.

From a financial perspective, the Club delivered another strong result, achieving revenues of over $107 million and a profit after tax of $12.5 million, despite one less trading week compared to the prior year. This outcome reflects the ongoing strength of the Club and the continued loyalty of our members, while ensuring we remain well positioned to invest in our community, staff, and facilities into the future.

A key milestone this year was the completion of our Entertainment Hub redevelopment, culminating in the opening of Arbor. This project represents a significant investment in the longterm future of the Club, enhancing the overall member experience through improved spaces, accessibility, and amenity. These upgrades ensure Wenty Leagues remains a welcoming and contemporary destination for our members and guests.

In early 2026, the Club also experienced a leadership transition, with Glenn Kovacs concluding his tenure. On behalf of the Board, I

would like to thank Glenn for his contribution and leadership during this time. We are pleased that Stuart Jamieson has stepped into the role of Chief Executive Officer, providing continuity and strong leadership as the Club continues to progress its strategic priorities.

Equally important has been our continued commitment to community. Through a combination of staff participation, partnerships, events, and grassroots initiatives, the Club has supported a wide range of causes and organisations across the Cumberland region and beyond. From major fundraising efforts to local community appeals, these initiatives demonstrate the collective impact we can achieve together.

I would like to acknowledge the dedication of our Board of Directors, management team, and staff, whose ongoing efforts continue to drive the success of the Club. Their commitment ensures that Wenty Leagues remains a strong, sustainable, and forward-thinking organisation.

On behalf of the Board, I would also like to thank our members for their continued support and loyalty.

As we look ahead, we remain focused on building on this momentum, continuing to evolve, invest, and deliver for our members and community.

Warm regards,

Ian McCann | PRESIDENT

Board of Directors

Stuart Jamieson Chief Executive Officer

Ian Dengate Chief Financial Officer

Paul

Christie

Mary McTaggart Commercial Manager

Rosanna

R. A. McIntosh

R. L. Collison

R. N. Downing

J. R. Scott

R. R. Howard

T. P. Donoghue

K. F. Darke

2025 Night at the Races Calcutta

Our annual Melbourne Cup Calcutta Dinner raises funds for a chosen charity partner. In 2025, we contributed $35,000 to Horse Aid, an Australian organisation that provides equine therapy to veterans, defence personnel, and first responders experiencing PTSD or other mental health challenges.

Bringing the Heart of Wenty to Life

At Wenty Leagues, our commitment to community is not defined by a single moment, but by the many ways we show up, give back, and connect. Through the Heart of Wenty, our team, members and partners come together to support those in need, creating meaningful impact across our community and beyond.

Throughout the year, this commitment was brought to life through three key focus areas: active participation, community connection and events, and giving back together.

Active Participation

Our team stepped beyond the Club walls to take part in hands-on initiatives that support important causes. Whether walking 28 kilometres in the Cancer Council’s Seven Bridges Walk or taking on the 12-hour Big Spin challenge for Ronald McDonald House Charities Greater Western Sydney, staff embraced these opportunities with energy and purpose.

These efforts not only strengthened team connection, but contributed to significant fundraising outcomes, supporting cancer research and providing vital care and accommodation for families with seriously ill children

These initiatives reflect the power of our community coming together to support those who need it most.

Community Connection & Events

Wenty Leagues plays an important role as a community hub, hosting events that bring people together while connecting them with essential services and support networks.

Our inaugural Seniors Wellness Fair provided access to health and wellbeing services, while Emergency Services Day created a space for families to engage with and recognise the work of local first responders.

These events reinforce our role as more than a venue, but rather a place where community connection, education and support can thrive.

Signature annual events also play an important role in bringing the community together in accessible and engaging ways.

Carols on Ringrose continues to be a highlight of the local calendar, delivering a festive evening of entertainment featuring Dorothy and Friends, live performances, and local dance groups. In 2025, the event brought the community together in celebration while raising $12,000 through gold coin entry and merchandise sales in support of Youth Off The Streets.

Similarly, Magpie Family Fun Day enhances the match-day experience during key home games, offering a full day of family entertainment including a petting zoo, rides, face painting, and live footy. These events not only drive strong community engagement but also support the Children’s Cancer Institute, reinforcing the Club’s commitment to supporting families both within and beyond the venue.

More

than fundraising, these moments create connection, care and a genuine sense of belonging.

Giving Back Together

Supporting our community also extends to the power of collective generosity. Through initiatives such as Snacktember and our Annual Winter Appeal, staff, members and guests came together to support vulnerable individuals and families across the Cumberland region.

From food donations for local school communities to essential winter items for those experiencing hardship, these contributions delivered not only practical support, but also dignity and care to those who need it most.

Across the Club, smaller moments of giving also created meaningful impact. From community bake stalls supporting national health causes, to rallying behind initiatives such as Beanies for Brain Cancer, these activations demonstrate how simple, shared experiences can drive awareness, spark conversation, and contribute to lifechanging research and support services.

Through every initiative, the Heart of Wenty continues to strengthen our connection to community, creating meaningful and lasting impact.

Food support for local families through Snacktember 60kg+ DONATED

150+ PROVIDED ITEMS

Winter essentials for vulnerable community members

Stronger Together Through Partnership

Wenty Leagues’ community impact is strengthened through meaningful, long-standing partnerships with organisations that share our commitment to improving lives across the Cumberland region.

From grassroots community groups to large-scale charitable organisations, we are proud to support a diverse network of partners delivering essential services, driving inclusion, and creating positive change.

These partnerships go beyond financial contribution. Through funding, in-kind support, volunteering, and shared initiatives, we work collaboratively to deliver outcomes that are practical, sustainable, and connected to community need.

Supporting Essential Services & Community

Wellbeing

Wenty Leagues partners with organisations delivering critical support to individuals and families experiencing hardship, helping to improve access to essential services and reduce barriers to care.

Through our partnership with Good360 Australia, we supported the launch of the Cumberland Community Hub, providing a dignified, choicebased approach to accessing essential goods for vulnerable community members.

Similarly, our long-standing support of Ronald McDonald House Charities Greater Western Sydney ensures families with seriously ill children have access to accommodation, meals, and emotional support during challenging times. This partnership extends beyond funding, with staff volunteering and community initiatives contributing to meaningful outcomes year-round.

Wenty Leagues is also a proud foundation partner of Parramatta Mission, supporting initiatives such as A Place at the Table, which raises

awareness of homelessness and social inequality. Through financial and in-kind contributions, including food and event support, the Club helps deliver experiences that foster understanding, connection, and community conversation, while supporting vital frontline services.

Strong partnerships enable us to deliver meaningful, lasting impact where it is needed most.

Creating Inclusive Opportunities

We are committed to supporting programs that foster inclusion, participation, and opportunity for people of all abilities and backgrounds.

Through initiatives such as the MiniFit Schools Program, students with disability are provided access to tailored physical education, supporting confidence, coordination, and social development. Our partnership with NSW Wheelchair Rugby League further reinforces this commitment, supporting inclusive sport and creating opportunities for individuals of all abilities to participate, connect, and thrive.

Strengthening Community & Social Connection

Our partnerships also play a role in building stronger, more connected communities through early intervention, mentoring, and grassroots support.

Programs such as Top Blokes Mentoring provide young men with the tools to build resilience,

At a grassroots level, community groups like Karabi Knitting Group demonstrate the power of local action, contributing thousands of handmade items to support hospitals, families, and community organisations, including Little Wings.

Together with our partners, Wenty Leagues continues to strengthen community connections, support those in need, and create opportunities for individuals and families to thrive. Through collaboration, we are building a more inclusive, resilient and connected community.

Supporting our People & Community

At Wenty Leagues, our commitment to community begins with our people and extends far beyond our doors. Guided by the Heart of Wenty, we continue to invest in the wellbeing of our staff while actively supporting those in need across our local community.

Through meaningful initiatives, volunteering efforts, and ongoing partnerships, we are proud to create positive impact, strengthen connections, and foster a culture of care, compassion, and shared responsibility.

Supporting Our Staff

The wellbeing of our people is fundamental to the success of Wenty Leagues. We are committed to creating a supportive workplace where staff feel valued, cared for, and empowered to thrive.

Throughout the year, a range of initiatives focusing on both physical and mental wellbeing were delivered, reinforcing our commitment to proactive care. Staff were provided with convenient access to annual influenza vaccinations, helping protect both individuals and the broader workplace during the winter months.

Following the summer period, complimentary skin checks were also offered, promoting early detection and raising awareness around sun safety, an essential focus for Australians.

Supporting mental wellbeing remains equally important. Through initiatives such as R U OK? Day, staff were encouraged to check in with one another, helping foster a culture of connection, care, and open conversation across the organisation.

Recognising the contribution of our team is central to our culture. Employee Appreciation Day provided an opportunity to celebrate the dedication, professionalism, and teamwork demonstrated across all departments. From frontline service to behind-the-scenes operations, our people play a vital role in delivering exceptional experiences for our members and guests.

Volunteering

Volunteering is an important extension of the Heart of Wenty, with our team actively contributing their time, skills, and compassion to support those in need.

Building on our partnership with Ronald McDonald House Charities Greater Western Sydney, staff participated in the Meals from the Heart program, preparing and serving home-cooked meals to families with seriously ill children. This initiative provides comfort and connection during what can be an incredibly challenging time.

Our team also supported Parramatta Mission’s Meals Plus program, preparing and serving meals to individuals experiencing homelessness, financial hardship, and social isolation. These experiences create meaningful connections and reinforce the importance of empathy and community support.

Supporting young people is another key focus. Through volunteering at the Youth Off The Streets Netball Gala Day, staff helped deliver an inclusive and engaging event that brought students together through sport, teamwork, and positive connection.

Food security initiatives also remained a priority, with staff supporting Eat Up Australia by preparing more than 2,000 sandwiches for local school children, helping ensure students remain nourished and ready to learn.

Our partnership with SuperTee continued to bring moments of joy to children facing serious illness, with staff assisting in packing and delivering themed medical garments to Westmead Children’s Hospital. These small but meaningful gestures help provide comfort, confidence, and a sense of normalcy during difficult times.

Giving Back to the Community

Giving back is embedded in the everyday operations of Wenty Leagues, with both largescale contributions and small acts of generosity making a meaningful difference.

Throughout the year, funds raised through invenue initiatives, including coin donations and the Return and Earn recycling program, contributed $7,192 to Bear Cottage, part of the Sydney Children’s Hospitals Network. As New South Wales’ only children’s hospice, Bear Cottage provides essential palliative care, respite, and support to children and their families.

Wenty Leagues also responded to broader community needs, supporting disaster recovery efforts following the New South Wales floods. In partnership with ClubsNSW and Disaster Relief Australia, the Club contributed $10,000 to assist with clean-up operations, home restoration, and essential support services for affected communities.

These contributions reflect the generosity of our members, staff, and leadership, demonstrating how everyday actions and support can create a lasting impact during times of both need and recovery.

Across our people, our partnerships, and our community, the Heart of Wenty continues to guide how we support, connect, and give back. Through shared effort and genuine care, we are proud to make a meaningful difference in the lives of those around us.

Giving Back to Members

Providing meaningful value to our members remains a key focus at Wenty Leagues, with promotions designed to create memorable experiences, build excitement, and give back in impactful ways.

Throughout the year, these initiatives not only reward loyalty but also enhance the overall member experience, creating moments of anticipation, celebration, and connection within the Club.

Make Your Day

The Make Your Day promotion brought energy and excitement to the Club across a 10-week period, with a total of $150,000 awarded to members.

Each Monday night, $15,000 in prizes was up for grabs, creating an exciting atmosphere for members and guests alike.

Beyond the prizes, Make Your Day saw strong engagement within the Club, rewarding loyalty, and creating shared experiences that brought members together week after week.

Touchdown in the USA

Creating once-in-a-lifetime experiences for members remains a priority. Through the Touchdown in the USA promotion, one lucky member won an unforgettable trip to attend the Super Bowl in the United States.

This exclusive prize offered a unique opportunity to experience one of the world’s most iconic sporting events, reinforcing Wenty Leagues’ commitment to delivering memorable and rewarding experiences for its members.

Through initiatives such as these, Wenty Leagues continues to recognise and reward its members, creating experiences that go beyond the everyday and strengthen connection to the Club.

Arbor Cafe & Bar: A New Chapter

The completion of Wenty Leagues’ Entertainment Hub redevelopment marks a significant milestone in the Club’s ongoing evolution, with the opening of Arbor, a new café space designed to bring members and guests together in a relaxed, welcoming environment.

As the final stage of a multi-phase transformation, Arbor represents more than a new offering, it also reflects a broader commitment to enhancing the overall member experience. Throughout the redevelopment, a series of carefully considered upgrades have been delivered across key areas of the Club, including expanded lounge spaces, enhancements to the stage and dancefloor, and improved accessibility to the Starlight Room. These improvements have been guided by a clear focus on comfort, connection, and functionality, ensuring the Club continues to meet the evolving needs of members and guests.

Arbor seamlessly integrates into this revitalised environment, offering a fresh café experience while retaining the familiar favourites members know and enjoy. The space has been designed to encourage connection, whether for a casual coffee, a catch-up with friends, or a moment to relax within the Club.

With the completion of the Entertainment Hub, Wenty Leagues continues to strengthen its position as a destination where members can come together, connect, and enjoy a welcoming environment.

Beyond its physical design, Arbor represents a continued focus on evolving the Club’s offering to meet changing member expectations. By blending quality, convenience, and a welcoming

atmosphere, it strengthens Wenty Leagues’ ability to deliver relevant, contemporary experiences while staying true to our ‘home away from home’ philosophy.

We’ve modernised the space while keeping the spirit of Wenty alive. Arbor is a beautiful example of how we can evolve without losing the warmth & familiarity our members love.

Our Sporting Sub Club Community

Wenty Leagues’ Sub Clubs play an important role in strengthening connection, participation, and a strong sense of belonging within our community. Representing a diverse range of sporting and recreational interests, these groups provide members with opportunities to stay active, build friendships, and engage more deeply with the Club. Through regular competition, social interaction, and shared experiences, our Sub Clubs contribute to the culture that defines Wenty Leagues.

There are bowling clubs across New South Wales, and then there is Wenty.

One of just 12 Platinum-status clubs in the state, and the only sub-sporting club to achieve it, Wenty Leagues Bowling Club has once again proven why it sits at the pinnacle of the game. Across every grade, from local competitions to state pathways, Wenty Leagues’ bowlers have delivered a year defined by depth, consistency and success.

Competing in the elite TAB Platinum Pennant, our top side went head-to-head with the state’s best, highlighted by a standout victory over

2025 BOWLS HIGHLIGHTS

• Women’s Division 2 & Men’s Division 3 Metro Pennant Champions

• Penrith 5-A-Side winners ($4,000 prize)

• Multiple club and state titles across men’s and women’s competitions

• Representation at NSW State Finals

Cricket

The past season has been another strong and encouraging chapter for Wenty Leagues Cricket Club, with growth across both senior and junior programs reflecting a club built on commitment, development and community spirit.

Players, coaches, volunteers and supporters have all played a role in shaping a season that delivered both on-field success and a positive club culture.

Success at Wenty isn’t just measured in wins, it’s built on participation, development and a strong sense of community.

A major highlight was the club’s performance across multiple grades, with six teams qualifying for finals, a clear reflection of the depth of talent and dedication across the playing group. Premiership success was also celebrated by A Reserve and U17/1, recognising the teamwork and consistency required across the season.

Carlingford’s reigning State and National Champions, on the way to a Metro North-West State Pairs title.

Standout performer Matty Swan capped off a remarkable year, claiming the Major Singles Club Championship and a State Pairs title, underlining Wenty League’s strength in emerging talent.

From top grade to grassroots, this is a club built on depth, belief & a relentless will to win.

Off the green, the club continues to build for the future. The upgraded undercover green is already regarded as one of the best in Australia and will soon host national-level competition. Meanwhile, initiatives like the $6,000 Wenty Battlers Tournament ensure opportunities exist for players at every level.

From elite competition to grassroots development, Wenty isn’t just competing, it’s setting the standard.

While results are important, the club continues to place equal value on participation and development. Programs like the Woolworths Cricket Blast remain a cornerstone, introducing young players to the game in a fun and inclusive environment while building the club’s future.

With the Player of the Season still to be announced, the year will conclude with wellearned recognition of individual excellence, as the club continues to build momentum and grow a culture that values both performance and people.

2025 CRICKET HIGHLIGHTS

• 6 teams qualified for finals

• A Reserve & U17/1 – Premiership winners

• Strong individual performances across batting & bowling

• Continued growth across junior & senior programs

Darts

The past year has been another successful chapter for the Darts Club, underpinned by strong performances, growing participation and the continued support of Wenty Leagues Club.

Competing in the Sydney Western Darts Competition, Wenty teams once again proved their strength across multiple divisions. The standout achievement came from the First Division Monday Night team, who secured an incredible eight consecutive competition wins, a remarkable milestone that highlights the club’s sustained excellence.

2025 DARTS HIGHLIGHTS

• 8 consecutive titles – 1st Div. Monday Night

• 1st Div. Wednesday Mixed – Comp winners

• New team crowned Division 3 premiers & Division 2 runners-up

• 30+ players regularly attending social darts

Dominos

With a mix of competitive play and social connection, the Dominos Club continues to offer a welcoming environment where players of all experience levels can enjoy a game built on tactics, probability and teamwork.

Across the year, participation remained steady, with a rotating mix of doubles, singles and occasional triples ensuring variety each week. The random team draw continues to be a highlight, fostering new partnerships and strengthening the club’s inclusive spirit.

It’s more than a game of dominos, it’s a night of strategy, friendship & community that keeps members coming back each week.

Standout performers included Robbie Chaperon, who featured prominently throughout the year and claimed the Pop Harris Trophy, as well as multiple championship titles. Carole Vella, Antoinette Zaia, Ray Gorbatenko and Andy Galloway were

Individual success also played a key role in the club’s achievements. Andrea Hendley delivered another outstanding year, earning selection in the NSW State Team for the fourth consecutive year, while collecting multiple titles across the state. Her partnership with daughter Natalie in the doubles competition was a highlight of the season. Sara Pilgrim also achieved a major milestone, earning her first state team selection.

From elite competition to social play, the strength of our club lies in both performance and participation.

Beyond competition, the club’s Friday night social darts continue to thrive, with participation regularly exceeding 30 players. The welcoming and inclusive environment has attracted many new players, strengthening the club’s community and ensuring a vibrant future for the sport at Wenty. With success across all levels, the Darts Club remains a proud and growing part of the Wenty Leagues community.

also consistent performers, regularly appearing in top placings. The Ladies, Gentlemen’s and Open Doubles Championships showcased the depth of talent within the group, while the Annual Aggregate, won by Col Manton, reflected sustained excellence over time.

2025 DOMINOS HIGHLIGHT

Strong competition across all championships, with multiple players sharing success and maintaining a high standard of play throughout the year.

Beyond results, the club’s greatest strength remains its camaraderie. New players continue to join, experienced members willingly mentor others, and each evening is marked by laughter, strategy and connection.

Fishing

Another rewarding year on the water for the Fishing Club. Combining great catches with strong camaraderie and shared experiences. Monthly trips, weather permitting, continued to provide members with opportunities to fish a range of depths and conditions, from calm, productive days to more challenging outings where perseverance paid off.

Throughout the year, members recorded a variety of impressive catches. Snapper, Morwong, Flathead and Leather Jackets featured prominently, with standout performances including Victor Song’s 3.21kg Snapper and Lewis consistently featuring with both biggest bags and fish across multiple trips. Mario Leo and Dr Safwat also delivered notable results, each landing some of the year’s biggest fish. Lewis was deservedly named Club Champion, recognising his consistent success across the season.

While some trips tested anglers with wind, current and slower fishing, others delivered strong hauls, including days with over 40 fish caught collectively. Small Boats Weekends and special

Golf

With 64 members and a regular weekly field of 36–40 players, participation in the Golf Club remains strong.

Led by a President, Captain, Vice-Captain and committee, competitions continue to be well organised and played under the recognised Rules of Golf, ensuring fairness and integrity.

It’s the balance of competition, camaraderie & tradition that defines the club experience.

Competitions are held year-round across a diverse mix of courses, from Blackheath to the Highlands and Gosford, offering variety while maintaining a competitive and social environment.

A popular feature of the calendar is the par 3 jackpot, which continues to build excitement each week. With prizes ranging from $25 to several hundred dollars, and six holes-in-one recorded

trips, including an unforgettable outing to the Great Barrier Reef, added variety and further strengthened the club’s social spirit.

2025 FISHING HIGHLIGHT

Consistent strong catches across varied conditions, with multiple members achieving standout results and a successful transition to new fishing arrangements.

A significant development this year was the transition to a new charter operator, Lee, alongside a heartfelt farewell to long-time skipper Rodney, whose contribution to the club over many years was greatly appreciated. Additionally, members voted to move trips to midweek departures from Sydney, prioritising safety and accessibility for all.

It’s not just about the catch, it’s the shared experience, the stories, and the mateship that make every trip worthwhile.

since 2018, it remains a standout element of club play.

Beyond weekly competition, the club’s culture is reinforced through traditions such as challenge rounds against Gosford Golf Club and the annual trip, with 2025 taking members to Gerringong, Worrigee and Nowra.

The season concludes with the Annual Presentation Night, bringing together members, families and supporters to celebrate achievements and the strong community spirit that defines the club.

2025 GOLF HIGHLIGHTS

• 64 active members

• 36–40 players competing weekly

• 41 jackpot wins since 2018, including 6 holes-in-one

• Weekly competitions played year-round across multiple regions

Goshin Ju-Jitsu

Built on traditional principles and adapted for modern self-defence, the Goshin Ju-Jitsu Club remains focused on developing skill, confidence and discipline through technique rather than strength.

The year began positively, with a high reenrolment rate and an influx of new students, reflecting the club’s welcoming and supportive environment. Weekly training sessions maintained strong attendance, while the commitment of instructors ensured students were consistently challenged and supported in their development.

Our goal is simple, every student leaves the dojo more confident and accomplished than when they arrived.

Student progression remained a key focus, with 30 members successfully grading throughout the year, a testament to the effort and dedication shown on the mats. These results reflect the high standards upheld by instructors, who continue to

Indoor Bowls

Indoor Bowls has been a cornerstone of Wenty Leagues Club since shortly after its opening, with Club Championships first held in 1963. That year also saw the formation of a Committee led by inaugural President Bob Anderson and the Central Cumberland Indoor Association, with Wenty among its 12 founding teams.

The Club’s commitment to the sport was evident in 1974 when two members competed in the first Australian Indoor Bias Bowls Championship in Adelaide, a tradition some continue to this day. In 1980, the Club expanded, adding six permanent mats upstairs alongside facilities for darts, table tennis, and squash. Up until 1991, Wenty also hosted all State Championships, utilising the Table Tennis area.

A highlight came in 1981 when Wenty hosted the Australian Championships, marked by a celebratory street march from Wentworthville Railway Station to the Club. Later, in 1991, Indoor

guide students through disciplined and structured training.

Instructor development was also a priority, with many attending the Australian Ju-Jitsu Association seminar in Mount Druitt. This provided valuable opportunities to refine techniques, share knowledge and stay connected with the broader Ju-Jitsu community.

Supported by a dedicated committee and volunteer base, the club continues to foster a positive and inclusive environment for all members. With strong foundations in place, Goshin Ju-Jitsu looks ahead to another year of growth, development and community connection.

2025 JU-JITSU HIGHLIGHTS

• Strong re-enrolment & new member growth

• 30 students successfully graded

• High participation across junior & senior

• Instructor representation at national AJJA seminar (120 attendees, 23 clubs)

Bowls was relocated to the Magpie Bar area due to Club renovations.

Today, the sub-club continues to thrive, welcoming approximately 35 members every Wednesday and Thursday night.

Indoor Bowls has been a key part of Wenty League’s history for over 60 years, fostering community & competition alike.

Netball

The 2025 season delivered another outstanding chapter for Wenty Leagues Netball Club, showcasing both on-court success and the strong community spirit that underpins the club. With 27 teams taking the court, participation remained high across all age groups, from NetSetGo to senior players, reflecting the continued growth and enthusiasm for netball within the Wenty community.

Competing in the Blacktown City Netball Association winter competition, teams entered the season well-prepared through strong preseason training and coaching support. Leadership remained stable, with Kellie Denning re-elected

2025 NETBALL HIGHLIGHTS

• 27 teams competed across all age groups, reflecting strong growth & participation.

• 20 teams reached finals, with 11 progressing to Grand Finals & 6 crowned Premiers.

• Multiple players, coaches & umpires received representative honours & major awards.

Snooker & Billiards

Having been part of Wenty Leagues Club for over 60 years, the Snooker and Billiards Club has grown into a respected and well-regarded presence across the region. Offering a welcoming space where members come together to enjoy both competition and connection. With five tables near the Magpie Bar, weekly Social Billiards on Mondays and Snooker “shoot outs” on Tuesdays continue to attract strong participation and build camaraderie.

It’s not just about potting balls, it’s about the friendships, respect, and community built around the table.

Membership has remained steady, supported by both long-standing and new members, reflecting the club’s reputation as an inclusive and culturally diverse space. Participation in both in-house and interclub competitions remains strong, with teams competing across Western District and

as President, supported by a committed executive team bringing both experience and fresh energy.

Performance across the club was exceptional. Of 25 eligible teams, 20 progressed to finals, with four finishing as Minor Premiers and five completing undefeated seasons. Grand Final Day saw 11 Wenty teams compete, with six crowned Premiers, an impressive result that highlights the depth of talent across the club.

Success extended beyond team results. Players and officials were recognised across representative and development pathways, including state selections, leadership roles and major association awards. Akur’s recognition as a Netball NSW Emerging Talent and selection in the NSW U17s team was a standout achievement, while multiple players, coaches and umpires were honoured at the BCNA awards.

Success at Wenty is built on more than results, it’s driven by community, development & a shared love of the game.

RSL Competitions in various grades. Notably, the B Grade team has performed particularly well, while multiple teams continue to represent Wenty competitively across divisions.

The club continues to contribute to the broader snooker community, hosting major events such as the NSW State Doubles Championship and welcoming visiting clubs including Mingara. Additional competitions, including Six Red tournaments and championship events, provide further opportunities for members to test their skills.

Socially, the club remains just as strong, with presentation nights, raffles and gatherings reinforcing its sense of community. The SubClub Dinner, held on 7 December, recognised the ongoing commitment of committee members and their efforts behind the scenes.

The passing of long-time member Steve Taylor was also deeply felt, highlighting the strong bonds within the club.

Squash

The Squash Club strengthened its foundation and competitive presence with the adoption of a new constitution in 2025, reinforcing its commitment to promoting squash within the community and supporting members to compete at the highest levels. This direction was reflected in both strong participation and continued success across all areas of the club.

2025 SQUASH HIGHLIGHTS

• Adoption of a new constitution

• 16 teams competing in Western District Pennants with around 70 active players

• Strong results across Club Championships, led by Peter Bastow & Lyndal Amer

The club maintained a consistent presence in the Western District Pennant Competitions, entering approximately 16 teams across Autumn and Spring seasons. With around 70 active members competing, Wenty continues to be a dominant force in the region, delivering strong performances throughout the year.

Swimming

Supported by a dedicated group of volunteers, the Swimming Club continues to bring members together each Sunday morning for racing and social connection.

Favourable weather allowed for a consistent season, with only occasional cancellations made in the interest of member safety. The year began on a high note at the Castle Hill Carnival, where Jessica Seaborn and David Burns delivered standout performances, winning their respective 50 metre open events.

This success continued at the Dee Why Black Swan Swim, with both swimmers again claiming victories, supported by strong performances from other members across handicap events and relays. The club also celebrated milestones off the

From the first race to the final lap, it’s the people behind the scenes & in the pool that make our club what it is.

Internal competitions also remained a key feature, with the annual Club Championships showcasing depth across all divisions. Peter Bastow claimed Division 1 and Men’s Champion honours, while Lyndal Amer secured the Women’s Champion title. Winners across all divisions highlighted the strength and balance within the club.

A strong foundation, competitive spirit & active community continue to drive the success of squash at Wenty.

Off the court, the club remained highly active, hosting a Rules of Squash session led by Squash NSW, providing valuable education for members. Social and community engagement was further strengthened through events such as the Annual Presentation Dinner and a dedicated Social Night, bringing members together beyond competition. The AGM also saw the expansion of the committee, supporting the club’s ongoing growth and governance.

pool deck, including the engagement of Jessica Seaborn and Tim Miller. While some events, such as the Dubbo Carnival, were cancelled, members maintained their strong social connection through club luncheons and continued participation in external events.

The season concluded in December following Club Championships, rounding out a year that balanced competition, camaraderie and community spirit.

2025 SWIMMING HIGHLIGHTS

• Strong weekly participation & volunteer support

• Multiple carnival wins by Jessica Seaborn & David Burns

• Consistent season with strong social engagement

Table Tennis

The Table Tennis Club continues to thrive as one of Western Sydney’s leading sporting communities, combining high-level competition with an inclusive and welcoming environment. Building on a remarkable season of success, the club has firmly established itself as a dominant force in the region, highlighted by an outstanding achievement of securing 9 out of 10 division championships across two seasons.

Participation across all levels remains strong, with players of all ages and abilities enjoying regular social and competitive play. The longrunning Veterans group, active for over 15 years, continues to be a cornerstone of the club, offering

2025 DARTS HIGHLIGHTS

• 9 out of 10 division championships across two seasons

• Strong Veterans program with national representation & top rankings

• Successful charity tournaments with 180+ participants supporting cancer research

Junior Rugby League

Wentworthville United Junior Rugby League continues to grow, with 32 teams across all age groups and a strong focus on inclusive pathways, development and teamwork.

From first game to grand final, Wenty footy is built on teamwork, development & community pride.

Season results reflected this strength across the club. Twelve teams qualified for finals, with ten progressing through the final series and three ultimately crowned Premiers. Premiership success was achieved by Under 15 Division 2, Try Time and Open Men Gold, while Under 17 Division 1 was recognised as Minor Premiers. At the senior representative level, the Sydney Shield side were also Grand Finalists, further highlighting the strength of the club’s development pathway. These achievements showcase the depth of talent and dedication across players, coaches and support staff.

Beyond results, the club continues to prioritise player development and accessibility. Programs

weekly sessions that promote both enjoyment and connection. The club also celebrated strong representation at the Veterans National Championships, with standout rankings achieved by Jennifer Aduckiewicz and Kate Webber, alongside consistent contributions from other experienced players.

Fast hands, sharp minds, & a community that keeps getting stronger every year.

Beyond competition, the club has made a meaningful impact in the community. Two charity tournaments attracted over 180 participants, raising significant funds for cancer research and bringing together players, volunteers and supporters in a positive and inclusive atmosphere.

With quality facilities, coaching and a strong social culture, the club continues to support both physical wellbeing and mental sharpness, while fostering lasting friendships. The momentum built throughout the year positions the club for continued growth and success.

such as League Tag and Tackle Ready provide a safe and structured introduction to the game, while inclusive initiatives like the Try Time team ensure opportunities for all members of the community to participate. The Sydney Shield program also supports player progression and builds depth, strengthening the pathway from junior to senior football.

2025 JUNIOR HIGHLIGHTS

• 32 teams competing across all age groups

• 12 teams reached finals, with 3 Premiership winners

• Inclusive programs supporting all abilities, including Try Time

A key strategic step forward was the transition of the senior program to Wentworthville District Rugby League, enabling greater investment into junior pathways and long-term player development. With strong leadership, committed volunteers and a clear focus on growth, the club is well positioned for continued success.

District Rugby League - Wenty Magpies

Wentworthville District Rugby League Football Club (Wenty Magpies) continues to provide strong development pathways across the Ron Massey Cup and Harvey Norman NSW Women’s Premiership, supporting players to progress and perform at higher levels.

2025 MAGPIE HIGHLIGHTS

• Ron Massey Cup Grand Finalists after an impressive finals run

• Joe Nohra named Ron Massey Cup Player of the Year

• Strong pathways across all programs

The Ron Massey Cup side delivered another outstanding campaign, finishing fourth in the regular season before mounting an impressive finals run. The team recorded consecutive suddendeath victories over Glebe, Mounties and RydeEastwood to secure a place in the Grand Final. Despite a determined effort, the side finished runners-up after a hard-fought match against St Marys. The season also saw individual recognition,

with Joe Nohra awarded Ron Massey Cup Player of the Year.

The Harvey Norman Women’s Premiership squad faced a rebuilding year following player departures, introducing a younger group while remaining competitive throughout the season. The commitment of players and staff, including those travelling long distances, was a standout feature of the year.

Across all programs, the club remains committed to developing talent and strengthening pathways into higher levels of rugby league. With experienced coaching staff and a clear focus on growth, the foundations remain strong for future success.

From development to the big stage, Wenty continues to build players ready for the next level.

Recognising Our Team

We thank all staff members marking 5+ years of service, your commitment plays a vital role in our continued success.

Amira

Lesley

Constitutional Reporting

Member statement of benefit (Rule 70)

The apportionment of the annual profit has been appropriated for improvements to the benefit for the members.

entertainment (non-gaming and net of revenue)

Directors Honorariums (Rule 86: Allowance $88,000 + CPI)

Directors expenses

In accordance with the Constitution the total value of Directors’ expenses under Rule 87 (a) - (n) for the year 2025 is $173,658 (2024: $169,849). The actual expenditure for the year of $143,276 (2024: $129,827) is $30,382 or 17.5% below the amount allocated for the year but an increase of $13,449 above the costs of the prior year.

Professional Development and Education - Rule 87 (a) $18,025

Attending Clubs NSW, Leagues Club Association of NSW and the Club Directors’ Institute Annual General Meeting, Conferences and Trade Shows - Rule 87 (b) $31,825 Travelling to and from Directors’ Meetings or other duly constituted Committee Meetings - Rule 87 (f) $10,590

Meal and beverage immediately before or after a Board or Committee Meeting on the day of that meeting when that meeting corresponds with a normal mealtime - Rule 87 (g) $17,922

Attending any Club, community or charity function as the representatives of the Club - Rule 87 (h) $1,685 Wife, husband or partner attendance at any Club, community or charity function - Rule 87 (i) $3,898

Food and refreshment in one of the Club’s Dining Rooms or the Club’s room(s) - Rule 87 (j) $9,903 Annual or special functions being - Rule 87 (k)

(i) Meal and beverage Annual Sport and Recreation Club Dinner (ii) Meal and beverage Annual Board Dinner (iii) Meal and beverage Annual General Meeting $5,596 $1,680 $3,715 Club attire - Rule 87 (m) $9,563

All other expenses not specified in clause 87(a)-(m) but otherwise permitted at law - Rule 87 (n) $28,875

Aggregate sum of the 6 highest paid officers of the club (Rule 159 (b)(i))

The aggregate sum representing the annual salaries, bonuses and emoluments paid (when taken together) to the 6 highest paid Officers of the club including the CEO $2,242,663

Registered members (Rule 159 (b)(ii))

The number of members registered at the end of the club’s financial year. 72,802

Directors’ Report

The directors submit their report on Wentworthville Leagues Club Limited (the “Club”) for the 52 weeks ended 30 December 2025.

Directors

The names and details of the Club’s directors in office during the financial period and until the date of this report are set out below. Directors were in office for this entire period.

Ian McCann | President

Director 19 years including President 17 years. Honorary Life Member of Wentworthville Leagues Club. Chairman of Board’s Audit Risk and Compliance Committee, Sponsorship Committee and Disciplinary Committee. President of Leagues Club Australia (19 years of service). Delegate of member bodies of Clubs NSW and member of Club Directors Institute. Boards Representative at Sports Council. Member of all Sporting Associations and patron of Squash Club and Cricket Club. Life member of Wentworthville District Rugby League Football Club.

Interest in contracts - Nil

Justin Isaacs | Vice President

Director 17 years, Vice President (2023 – Current). Honorary Life Member of Wentworthville Leagues Club. Chairman of Board’s Property Corporate and Investment Committee, and Disciplinary Committee. Member of Leagues Club Australia, ClubsNSW and Club Directors Institute. Member of all Sporting Associations including patron of Darts Club and Life member and President of Cricket Club.

Interest in contracts - Wentworthville Leagues Cricket Club.

Laurie Capovilla | Director

Director 37 years. Honorary Life Member of Wentworthville Leagues Club. Member of the Board’s Property Corporate and Investment Committee, and Disciplinary Committee. Member of Leagues Clubs Australia, ClubsNSW and Clubs Directors Institute. 36 years’ service Leagues Club Australia. Member of all Sporting Associations, Patron of Wenty Leagues Golf Club, Life Member of both Wentworthville District Rugby League Football Club and Wentworthville United Junior Rugby League Football Club.

Interest in contracts - Nil

Adam Cromack | Director

Director 23 years including past Vice President for 6 years (2013 - 2019). Honorary Life Member of Wentworthville Leagues Club. Member of Boards Property Corporate and Investment Committee and Disciplinary Committee. Member of Leagues Club Australia, ClubsNSW and Club Directors Institute. Member of all Sporting Associations, including Life Member of Wentworthville District Rugby League Football Club.

Interest in contracts - Nil

Alan Fowler | Director

Director 15 years including past Vice President (Non-consecutive: 2011-13, 2021-23). Member of Board’s Audit Risk and Compliance Committee, Disciplinary Committee and Sponsorship Committee. Member of Leagues Club Australia, ClubsNSW and Club Directors Institute. Member of all Sporting Associations.

Interest in Contracts - Laing and Simmons Real Estate

Jody Manson | Director

Director 5 years. Member of Board’s Audit, Risk and Compliance Committee, Sponsorship Committee and Disciplinary Committee. Member of Leagues Club Australia, ClubsNSW and Club Directors Institute. Member of all Sporting Associations including Life Member and Committee Member of Wentworthville Leagues Netball Club.

Interest in contracts - Wentworthville Leagues Netball Club.

David Mumford | Director

Director 6 years. Member of Board’s Property Corporate and Investment Committee and Disciplinary Committee. Member of Leagues Club Australia, Clubs NSW and Club Directors Institute. Member of all Sporting Associations.

Interest in contracts - Nil

Rodney Pritchard | Director

Director 3 years. Member of Board’s Audit Risk and Compliance Committee, Sponsorship Committee and Disciplinary Committee. Member of Leagues Club Australia, ClubsNSW and Club Directors Institute. President of Wentworthville Leagues District Rugby League Football Club and member of all Sporting Associations.

Interest in contracts - Wentworthville Leagues District Football Club.

Directors’ Report

Directors’ meetings

The number of directors’ meetings held and number of meetings attended by each of the directors of the Club during the financial period were as follows:

The directors have also attended other meetings and functions in fulfilling their duties, inclusive but not limited to industry professional bodies, sporting associations, councils and political representatives’ functions and sporting club committees throughout the period.

Director Board

Dividends

As the Club is limited by guarantee, it is prohibited from distributing dividends.

Principal activities

The principal activities of the Club during the course of the financial period were that of a licensed club. The purpose of the club is to promote and encourage sport in the Wentworthville district, with a particular focus on Rugby League by providing a modern and up-to-date venue offering quality hospitality and entertainment to members.

There were no significant changes in the nature of these activities during the period.

Measurement of performance

The entity is measured against a financial budget, a strategic plan and a set of key performance indicators that are assigned to its senior management team. In addition, research is carried out to assess the team’s performance with regard to the demographic of the area and our competition.

Membership

The Club is a company limited by guarantee and is without share capital. As at 30 December 2025 there are 72, 802 ( 31 December 2024: 80,745) current members across the following membership classes:

Operating results for the year

The net profit after tax of the Club for the 52 weeks ended 30 December 2025 was $12,522,028 (31 December 2024: $10,740,932).

Objectives

Short-term objectives

Generate sufficient profits from club operations to be able to promote, support and encourage sport in the Wentworthville district, with a particular emphasis on Rugby League. We strive to be the go-to destination for our community by providing a welcoming and inclusive environment for our members and guests. We prioritise the social, cultural, and recreational well-being of our community, and are dedicated to supporting local initiatives, sports and charities.

Long-term objectives

We aim to achieve our objectives by providing a modern and up-to-date venue that offers quality hospitality and entertainment. Our goal is to exceed expectations by providing high quality services, amenities, and entertainment options that cater to a diverse range of preferences and interests that contribute to the betterment of our community.

Activities for achieving the objectives

Our primary activities are designed to generate a sufficient financial return to maintain the assets of the club while also promoting and encouraging sports in the Wentworthville district, with a strong emphasis on Rugby League. Additionally, we aim to create, promote, and develop an inclusive environment within the club that fosters good fellowship and social harmony among our members. We believe the club is a hub for our community to come together, enjoy sports and other activities, and socialise in a welcoming and friendly atmosphere and are committed to continuously improving our facilities and services to meet the evolving needs and preferences of our community.

Liability of members on winding up

The Club is incorporated and domiciled in Australia as a company limited by guarantee. If the Club is wound up, Rule 23 of the Constitution states that each member at that time, or within one year afterwards is required to contribute a maximum of $1 each towards meeting any outstanding obligations of the company. As at 30 December 2025 there are 72,802 (31 December 2024: 80,745) current members.

Significant changes in the state of affairs

There were no significant changes in the state of affairs of the Club during the period.

Significant events after the reporting period

There were no significant events occurring after the reporting period which may affect either the Club’s operations or results of those operations or the Club’s state of affairs in future financial periods.

Likely development and expected results

Likely developments in the operations of the Club and the expected results of those operations in future financial years have not been included in this report as the inclusion of such information is likely to result in unreasonable prejudice to the Club.

Environmental regulation and performance

The Club is not subject to any particular or significant environmental regulation under laws of the Commonwealth or of a State or Territory.

Indemnification and insurance of directors and officers

During the financial period, the Club held an insurance policy for the benefit of the directors and officers. In accordance with commercial practice, the insurance policy prohibits disclosure of the terms of the policy including the nature of the liability insured against and amount of the premium.

Directors’ Report

Indemnification of auditor

To the extent permitted by law, the Club has agreed to indemnify its auditor, Ernst & Young (Australia) , as part of the terms of its audit engagement agreement against claims by third parties arising from the audit (for an unspecified amount). No payment has been made to indemnify Ernst & Young (Australia) during or since the financial period.

Proceedings on behalf of the Club

No person has applied for leave under Section 237 of the Corporations Act 2001, to bring proceedings on behalf of the Club , or to intervene in any proceedings to the which the Club is a party, for the purpose of taking responsibility on behalf of the Club for all or part of those proceedings. The Club was not a part to any such proceedings during the period.

Auditor’s independence declaration

The directors have received a declaration from the auditor of Wentworthville Leagues Club Limited. This has been included on page 39 of the report.

Signed in accordance with a resolution of the directors.

Ian McCann Director

15 April 2026

Ernst & Young 200 George Street

Tel: +61 2 9248 5555 Fax: +61 2 9248 5959

Auditor’s independence declaration

Ernst & Young 200 George Street

Sydney NSW 2000 Australia GPO Box 2646 Sydney NSW 2001

Tel: +61 2 9248 5555 Fax: +61 2 9248 5959 ey.com/au

Auditor’s Independence Declaration to the Directors of Wentworthville Leagues Club Limited

As lead auditor for the audit of the financial report of Wentworthville Leagues Club Limited for the 52 weeks ended 30 December 2025, I declare to the best of my knowledge and belief, there have been:

Auditor’s Independence Declaration to the Directors of Wentworthville Leagues Club Limited

a) No contraventions of the auditor independence requirements of the Corporations Act 200 1 in relation to the audit;

b) No contraventions of any applicable code of professional conduct in relation to the audit; and

As lead auditor for the audit of the financial report of Wentworthville Leagues Club Limited for the 52 weeks ended 30 December 2025, I declare to the best of my knowledge and belief, there have been:

c) No non-audit services provided that contravene any applicable code of professional conduct in relation to the audit.

a) No contraventions of the auditor independence requirements of the Corporations Act 200 1 in relation to the audit;

o contraventions of any applicable code of professional conduct in relation to the audit; and

c) No non-audit services provided that contravene any applicable code of professional conduct in relation to the audit.

Ernst & Young Daniel Cunningham Partner

Sydney 15 April 2026

Ernst & Young Daniel Cunningham Partner

Sydney 15 April 2026

Statement of profit or loss & other comprehensive income

16,060,932 The above statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes.

Statement of financial position

Non-Current Liabilities

Statement of financial position

The above statement of financial position should be read in conjunction with the accompanying notes.

Statement of changes in members’ fund

The above statement of changes in members’ fund should be read in conjunction with the accompanying notes.

Statement of cash flows

at

of

period

8,699,885 10,604,005 The above statement of cash flows should be read in conjunction with the accompanying notes.

Notes to the financial statements

1 Corporate information

The financial statements of Wentworthville Leagues Club Limited (the “Club’’) for the 52 weeks ended 30 December 2025 were authorised for issue in accordance with a resolution of the directors on 15 April 2026. Wentworthville Leagues Club Limited is a company limited by guarantee incorporated and domiciled in Australia. The registered office and principal place of business of the Club is 50 Smith Street, Wentworthville, NSW 2145. The nature of the operations and principal activities of the Club are described in the directors’ report. Information on other related party relationships of the Club is provided in Note 18.

2 Material accounting policies

(a) Basis of preparation

These general purpose financial statements have been prepared in compliance with the requirements of the Corporations Act 2001 and Australian Accounting Standards - Simplified Disclosures. The Club is a nonprofit entity for the purposes of preparing these financial statements.

The financial statements have been prepared on a going concern assumption and on a historical cost basis. The financial statements are presented in Australian dollars and all values are rounded to the nearest dollar ($).

Financial reporting period

The Club has always used a 52-week cycle for its reporting with every fifth year being a 53 weeks reporting period. The monthly reporting cycle is grouped by weeks and follows a 5, 4, 4 cycle resulting in uniform days in the relative months across consecutive years. Consequently, the close off day for annual reporting purposes changes every year by a day and two days every leap year, except for the fifth year. The actual month end date for 2025 is 30 December with a reporting period of 52 weeks and the actual close for 2024 is 31 December with a reporting period of 53 weeks. Accordingly, amounts presented in the financial statements for 2024 are not entirely comparable to the amounts presented for 2025.

(b) Changes in accounting policies and disclosures

New, revised or amending Accounting Standards and Interpretations adopted

The new and amended Australian Accounting Standards and Interpretations that apply for the first time in 2025 do not materially impact the financial statements of the Club.

Accounting Standards and Interpretations issued but not yet effective

Certain Australian Accounting Standards and Interpretations have recently been issued or amended but are not yet effective and have not been adopted by the Club for the 52 weeks ended 30 December 2025. The Club intends to adopt these new and amended standards, when they become effective.

(c) Going concern

The financial statements have been prepared on a going concern basis, which contemplates continuity of normal business activities and realisation of assets and settlement of liabilities in the ordinary course of business.

The Club generated an operating result during the 52 weeks ended 30 December 2025 of $12,522,028 (31 December 2024: $10,740,932) , and as at that date the Club ‘s total assets exceeded total liabilities by $198,564,748 (31 December 2024: $ 184,205,220) and the Club ‘s total current liabilities exceeded total current assets by $6,502,494 (31 December 2024: $4,447,972). During the period, the Club generated cash inflows of $26,327,936 (31 December 2024: $25,334,706) from operating activities. The Club also has access to a financing facility with its bank and, as at reporting date $5,000,000 (31 December 2024: $12,000,000) of this is yet to be drawn. The existing loan facility expires on (31 December 2024: 30 April 2026).

Based on the above, the directors consider that the Club will be able to continue to fulfil all obligations as and when they fall due for the foreseeable future, being at least twelve months from the date of approval of these financial statements, and that the Club’s financial statements should be prepared on a going concern basis.

Notes to the financial statements

(d) Current versus non-current classification

The Club presents assets and liabilities in the statement of financial position based on current/non-current classification. An asset is current when it is:

• Expected to be realised or intended to be sold or consumed in the normal operating cycle;

• Held primarily for the purpose of trading;

• Expected to be realised within twelve months after the reporting period; or

• Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

All other assets are classified as non-current.

A liability is current when:

• It is expected to be settled in the normal operating cycle;

• It is held primarily for the purpose of trading;

• It is due to be settled within twelve months after the reporting period; or

• There is no right to defer the settlement of the liability for at least twelve months after the reporting period. The terms of the liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.

The Club classifies all other liabilities as non-current.

Deferred tax assets and liabilities are classified as non-current assets and liabilities.

(e) Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at bank, cash at call and cash floats.

For the purpose of the statement of cash flows, cash and cash equivalents consist of cash, as defined above.

(f) Financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

i. Financial assets

Initial recognition and measurement

Financial assets are classified at initial recognition, as subsequently measured at amortised cost and fair value through profit or loss.

The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Club’s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Club has applied the practical expedient, the Club initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Trade receivables that do not contain a significant financing component or for which the Club has applied the practical expedient are measured at the transaction price under AASB 15 Revenue from contracts with customers.

In order for a financial asset to be classified and measured at amortised cost or fair value through other comprehensive income (OCI), it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI) on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model.

The Club’s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows.

Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the marketplace (regular way trades) are recognised on the trade date, i.e., the date that the Club commits to purchase or sell the asset.

Subsequent measurement

Financial assets at amortised cost

Financial assets at amortised cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired.

The Club’s financial assets at amortised cost includes trade and other receivables.

Trade and other receivables

A receivable represents the Club’s right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration is due). They are generally due for settlement within 30 days and therefore are all classified as current. Trade and other receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components when they are recognised at fair value. The Club holds trade and other receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the EIR method, less allowance for expected credit losses (ECLs).

Derecognition

A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i.e., removed from the Club’s statement of financial position) when:

• The rights to receive cash flows from the asset have expired, or

• The Club has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass-through’ arrangement; and either (a) the Club has transferred substantially all the risks and rewards of the asset, or (b) the Club has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.

When the Club has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent, it has retained the risks and rewards of ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the asset, nor transferred control of the asset, the Club continues to recognise the transferred asset to the extent of its continuing involvement. In that case, the Club also recognises an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Club has retained. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Club could be required to repay.

Impairment

The Club recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Club expects to receive, discounted at an approximation of the original EIR. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms.

ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next -months (a -month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). For trade and other receivables, the Club applies a simplified approach in calculating ECLs. Therefore, the Club does not track changes in credit risk but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Club has established a provision matrix that is based on its historical credit loss experience, adjusted for forward- looking factors specific to the debtors and the economic environment.

Notes to the financial statements

The Club considers a financial asset in default when contractual payments are days past due. However, in certain cases, the Club may also consider a financial asset to be in default when internal or external information indicates that the Club is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Club. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.

ii. Financial liabilities

Initial recognition and measurement

Financial liabilities are classified, at initial recognition, as trade and other payables and interest-bearing loans and borrowings.

All financial liabilities are recognised initially at fair value, net of directly attributable transaction costs. The Club’s financial liabilities include trade and other payables and interest-bearing loans and borrowings.

Subsequent measurement

Trade and other payables

Trade and other payables are carried at amortised cost and due to their short-term nature they are not discounted. They represent liabilities for goods and services provided to the Club prior to the end of the financial year that are unpaid and arise when the Club becomes obliged to make future payments in respect of the purchase of these goods and services. The amounts are unsecured and are usually paid within 30 days of recognition.

Interest-bearing loans and borrowings

Interest-bearing loans and borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs.

Borrowing costs directly attributable to the acquisition, construction or production of an asset are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur.

Borrowing costs consist of interest and other costs that the Club incurs in connection with the borrowing of funds.

After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.

Interest-bearing loans and borrowings are classified as current liabilities unless the Club has an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.

Borrowing costs directly attributable to the acquisition, construction or production of an asset are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that the Club incurs in connection with the borrowing of funds.

Derecognition

A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss and other comprehensive income.

iii. Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount is reported in the statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously.

(g) Derivative financial instruments and hedge accounting

Initial recognition and subsequent measurement

The Club uses derivative financial instruments, such as forward currency contracts, interest rate swaps and forward commodity contracts, to hedge its foreign currency risks, interest rate risks and commodity price risks, respectively. Such derivative financial instruments are initially recognised at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative.

(h) Inventories

Inventories are valued at the lower of cost and net realisable value. The cost of inventories is calculated on a weighted-average cost basis, and includes expenditure incurred in acquiring the inventories and other costs incurred in bringing them to their existing location and condition. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and estimated costs necessary to make the sale.

(j) Property, plant and equipment

Property, plant and equipment and capital work in progress are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Such cost includes the cost of replacing part of the plant and equipment if the recognition criteria are met. When significant parts of plant and equipment is required to be replaced at intervals, the Club depreciates them separately based on their specific useful lives. Likewise, when a major upgrade is performed, its cost is recognised in the carrying amount of the property, plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognised in profit or loss as incurred.

Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. The depreciation rates used for each class of depreciable asset areas follows:

Capital work in progress

Not depreciated

Freehold land & buildings (Club premises and residential buildings) 40 years

Leasehold improvements 11 years

Plant and equipment 5 to 10 years

Furniture, fixtures and fittings 5 to 10 years

Office machines 3 to 5 years

Motor vehicles 8 years

An item of property, plant and equipment t and any significant part initially recognised is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of profit or loss and other comprehensive income when the asset is derecognised.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate.

(k) Intangible assets

Intangible assets that are acquired by the Club, which have indefinite useful lives, are measured at cost less accumulated impairment losses.

Poker machine entitlements that are acquired by the Club, which have infinite useful lives, are measured at cost less accumulated impairment losses.

Notes to the financial statements

(l) Leases

The Club assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. i. Club as a lessee

The Club applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Club recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.

(i)

Right-of-use assets

The Club recognises right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows:

Freehold land and buildings 21 years

The right-of-use assets are also subject to impairment. Refer to the accounting policies in Note 2.m Impairment of nonfinancial assets.

(ii) Lease liabilities

At the commencement date of the lease, the Club recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including insubstance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Club and payments of penalties for terminating the lease, if the lease term reflects the Club exercising the option to terminate. In calculating the present value of lease payments, the Club uses its incremental borrowing rate (IBR) at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset.

(m)

Impairment of non-financial assets

The Club assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, the Club estimates the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash generating unit’s (CGU’s) fair value less costs of disposal and its value in use. The recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or Clubs of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. In determining fair value less costs of disposal, recent market transactions are taken into account. If no such transactions can be identified, an appropriate valuation model is used. These calculations are corroborated by valuation multiples, quoted share prices for publicly traded companies or other available fair value indicators.

Impairment losses of continuing operations are recognised in the statement of profit or loss in expense categories consistent with the function of the impaired asset.

For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recognised impairment losses no longer exist or have decreased. If such indication exists, the Club estimates the asset’s or CGU’s recoverable amount. A previously recognised impairment loss is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognised. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such reversal is recognised in the consolidated statement of profit or loss and other comprehensive income.

(n) Employee benefits liabilities

Short-term employee benefits

Liabilities recognised for salaries and wages, annual leave and any other short term employee benefits that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are measured at the amounts expected to be paid when the liabilities are settled in respect of services provided by employees up to the reporting date.

Long term employee benefits

Liabilities recognised in respect of long service leave and any other long-term employee benefits that are not expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are measured at the present value of the estimated future cash outflows to be made by the Club in respect of services provided by employees up to the reporting date. Consideration is given to expected future salary levels, historical employee turnover rates and periods of service. Expected future payments are discounted using market yields at the reporting date on high quality corporate bonds with terms to maturity and currency that match, as closely as possible, the estimated future cash outflows.

Defined contribution plans

A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution plans are recognised as an employee benefit expense in profit or loss in periods during which services are rendered by employees.

(o) Provisions

General

Provisions are recognised when the Club has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When the Club expects some or all of a provision to be reimbursed, for example, under an insurance contract, the reimbursement is recognised as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is presented in the consolidated statement of profit or loss and other comprehensive income net of any reimbursement.

Linked poker machine jackpot

Poker machine link jackpots is the current balance of available jackpots that accumulate from turnover play on poker machines. These jackpots are returned to players by achieving the required combination for the link jackpot on the machine being played.

Member mortality commitment

Members who joined the club between 1970 and 1989 may have been eligible for a mortality payment. No external fund exists and all commitments are met out of current cash flow. The present value of the mortality commitment reflects management’s estimates based upon similar lapse rates and discount rates to prior year actuarial valuations.

Rewards bonus points

The best estimate of the commitment to members in relation to unredeemed bonus points. Earning rates, lapse rates and terms and conditions shall impact on future estimates.

Notes to the financial statements

(p) Revenue

Revenue is recognised at an amount that reflects the consideration to which the Club is expected to be entitled in exchange for transferring goods or services to a customer. For each contract with a customer, the Club identifies the contract with a customer, identifies the performance obligations in the contract, determines the transaction price which takes into account estimates of variable consideration and the time value of money, allocates the transaction price to the separate performance obligations on the basis of the relative stand-alone selling price of each distinct good or service to be delivered, and recognises revenue when or as each performance obligation is satisfied in a manner that depicts the transfer to the customer of the goods or services.

Rendering of services

Revenue is recognised in accordance with AASB 15 Revenue from contracts with customers. Revenue that is recognised over a period of time is recognised when the Club satisfies a performance obligation by transferring a good or service to a customer. Revenue is measured at the fair value of the consideration received or receivable.

Sale of goods

Revenues from the sale of goods, services and gaming are recognised at the point of sale, which is where the customer has taken delivery of the goods, received the service and the risks and rewards are transferred to the customer. Amounts disclosed as revenue are net of sales returns and trade discounts.

Members’ subscriptions

Members’ subscriptions received in advance are amounts received from members in respect of subscriptions for 2025, and subsequent years, and are shown in the statement of financial position as subscriptions in advance.

Rental income

Rental income is recognised in profit or loss on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income, over the term of the lease.

Dividend and interest revenue

Dividend revenue is recognised on a receivable basis. Interest revenue is recognised on a time proportionate basis that takes into account the effective yield on the financial asset.

Contract liabilities

A contract liability is recognised if a payment is received or a payment is due (whichever is earlier) from a customer before the Club transfers the related goods or services. Contract liabilities are recognised as revenue when the Company performs under the contract (i.e., transfers control of the related goods or services to the customer).

(q) Finance income

Interest income is recognised as interest accrues using the ElR method. This is a method of calculating the amortised cost of a financial asset and allocating the interest income over the relevant period using the EIR, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to the net carrying amount of the financial asset. Interest income is included in finance income in the statement of profit or loss and other comprehensive income.

(r) Finance costs

Finance costs are expensed in the period in which they occur. Finance costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds.

(s) Income tax

Income tax expense comprises current and deferred tax. Current tax and deferred tax is recognised in profit or loss except to the extent that it relates to items recognised directly in equity or in other comprehensive income. i. Current income tax

Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Club operates and generates taxable income.

ii. Deferred tax

Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date.

Deferred tax liabilities are recognised for all taxable temporary differences, except when the deferred income tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.

The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are re-assessed at each reporting date and are recognised to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date.

Deferred tax relating to items recognised outside profit or loss is recognised outside profit or loss. Deferred tax items are recognised in correlation to the underlying transaction either in other comprehensive income or directly in equity.

The Club offsets deferred tax assets and deferred tax liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.

iii. Goods and services tax (GST)

Revenues, expenses and assets are recognised net of the amount of GST, except:

• When the GST incurred on a sale or purchase of assets or services is not payable to or recoverable from the taxation authority, in which case the GST is recognised as part of the revenue or the expense item or as part of the cost of acquisition of the asset, as applicable

• When receivables and payables are stated with the amount of GST included. The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the consolidated statement of financial position. Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the taxation authority.

Cash flows are included in the statement of cash flows on a gross basis and the GST component of cash flows arising from investing and financing activities, which is recoverable from, or payable to, the taxation authority is classified as part of operating cash flows.

(t) Comparatives

Where necessary, comparative figures have been reclassified to conform with changes in presentation of assets and liabilities but resulting in no impact to the over all profit for the period.

Notes to the financial statements

3 Significant accounting judgements, estimates and assumptions

The preparation of the Club’s financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period, are described below. The Club based its assumptions and estimates on parameters available when the financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Club. Such changes are reflected in the assumptions when they occur.

Revaluation of residential properties - land

The Club carries its residential properties - land at fair value, with changes in fair value being recognised in the statement of profit or loss. The fair value assessment of the residential properties-land was carried out as at 30 December 2025 by Howden Insurance Brokers (Australia) Pty Ltd (Certified practicing valuer no. 67391). The Club has elected to revalue only the land component associated with the residential properties and has recognised buildings under residential properties (buildings) category on a cost model.

Impairment of non-financial assets

Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The fair value less costs of disposal calculation is based on available data from binding sales transactions, conducted at arm’s length, for similar assets or observable market prices less incremental costs of disposing of the asset. The value in use calculation is based on a DCF model. The cash flows are derived from the budget for the next five years and do not include restructuring activities that the Club is not yet committed to or significant future investments that will enhance the performance of the assets of the CGU being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for extrapolation purposes. These estimates are most relevant to goodwill and other intangibles with indefinite useful lives recognised by the Club.

4 Revenue from contracts with customers

Disaggregated revenue information

Set out below is the disaggregation of the Club’s revenue from contracts with customers:

of goods or services Rendering of services

5 Other income and expenses (a) Other income

Notes to the financial statements

Employee benefit expenses (e) Finance costs (c) Depreciation expense

6 Income tax

The major components of income tax (benefit)/expense for the 52 weeks ended 30 December 2025 and 53 weeks ended 31 December 2024 are:

Reconciliation of tax (benefit)/expense and the accounting profit multiplied by Australia’s domestic tax rate for 2025 and 2024:

Notes to the financial statements

The aggregate balance of financial assets measured at fair value is reflected in the statement of financial position as follows:

December 2025 31 December 2024

Notes to the financial statements

11

Intangible asset

At 1 January 2025 1,790,717

At 31 December 2025 1,790,717

Accumulated amortisation

At 1 January 2025 –At 31 December 2025 –

Net book value At 30 December 2025 1,790,717 At 31 December 2024 1,790,717

12 Leases

Club

as a lessee

The Club has a lease contract with Cumberland Council for the use of the Ringrose Oval adjacent to the property having a lease term of 21 years. The Club’s obligations under its leases are secured by the lessor’s title to the leased assets. Generally, the Club is restricted from assigning and subleasing the leased asset.

Set out below are the carrying amounts of right-of-use assets recognised and the movements during the period:

Presented below is a maturity analysis of future lease payments:

Notes to the financial statements

The loan matures on 30 April 2027 (31 December 2024: 30 April 2026) and is subject to quarterly repayments. The interest rate for the relevant interest period is BBSY plus a margin of 0.75% ( 31 December 2024: BBSY plus a margin of 1.08%). Security consists of:

a. Registered first mortgage by Wentworthville Leagues Club Limited over club premises situated at Wentworthville Leagues Club, Smith Street, Wentworthville, NSW, 2145.

b. A first registered equitable mortgage by Wentworthville Leagues Club Limited over the whole of its assets and undertakings including uncalled capital. Registered first mortgage by Wentworthville Leagues Club Limited over 41 properties situated in Wentworthville.

15 Employee benefit liabilities

16 Provisions

Notes to the financial statements

Nature and purpose of reserve

Asset revaluation reserve

The asset revaluation reserve records revaluations of non-current assets. Generally the balance in the reserve will reflect the after tax gain on non-current assets. The Club’s land and buildings were revalued as at 30 December 2025.

18 Related party disclosures

The directors of the club may from time to time hold a director’s role, have membership, life membership or be the patron of the various sport and recreational clubs and football clubs that are governed and controlled by the Leagues Club constitution.

A director of the Club is the principal of a business that has a contract for the provision of rental management of the residential property portfolio. The contract is on commercial terms. The rental management fees paid in the reporting period were $53,976 (31 December 2024: $51,621).

Two directors of the Club during the reporting period received honorariums as a director of the Cricket Club and director of the District Football Club.

From time to time, directors of the Club may purchase goods and engage in services that are provided by the Club and available to all members. These purchases are on the same terms and conditions as those available to all other members and may be in addition to allowances entitled by the Constitution and approved by the members at the AGM.

Compensation of key management personnel of the Club

Total compensation to directors and other members of key management personnel of the Club during the period ended 30 December 2025 was $2,766,677 (31 December 2024: $2,259,105).

68 Smith Street, Wentworthville NSW 2145

20 Commitments and contingencies

Capital commitments

The Club entered into a contract during previous years for the refurbishment of its premises for $27,197,010 with a remaining unpaid but committed balance of $946,978 as at 30 December 2025. In the previous period, the Club entered into contracts for the refurbishment of its premises for $23,820,000 with a remaining unpaid but committed balance of $11,260,000 as at 31 December 2024.

There were no other commitments at the balance date which would have a material effect on the Club’s financial statements as at 30 December 2025 (31 December 2024: $nil).

Guarantees

The Club’s bankers have provided bank guarantees amounting to $344,168 (31 December 2024: $344,168).

Contingencies

There were no contingencies as at the reporting period which would have a material effect on the Club’s financial statements as at 30 December 2025 (31 December 2024: $nil).

Notes to the financial statements

21 Auditor’s remuneration

The auditor of Wentworthville Leagues Club Limited is Ernst & Young (Australia).

Amounts received or due and receivable by Ernst & Young (Australia) for:

22 Events after the reporting period

There were no significant events occurring after the reporting period which may affect either the Club’s operations or results of those operations or the Club’s state of affairs.

Consolidated entity disclosure statement

The Club has no subsidiaries. Therefore, disclosure of subsidiaries and their country of tax residency, as required by the Corporations Act 2001, does not apply to the Club as the Club is not required by accounting standards to prepare consolidated financial statements.

Directors’ declaration

In the opinion of the directors of Wentworthville Leagues Club Limited (the “Club”), I state that:

a. the financial statements and notes of the Club for the financial period ended 30 December 2025 are in accordance with the Corporations Act 2001, including:

(i) giving a true and fair view of the Club’s financial position as at 30 December 2025 and its performance for the period ended on that date; and

(ii) complying with Australian Accounting Standards – Simplified Disclosures and the Corporations Regulations 2001;

b. there are reasonable grounds to believe that the Club will be able to pay its debts as and when they become due and payable; and

c. the consolidated entity disclosure on page 67 required by section 295(3A) of the Corporations Act is true and correct.

Signed in accordance with a resolution of directors.

Ian McCann Director

15 April 2026

Ernst & Young 200 George Street

Independent auditor’s report

Sydney NSW 2000 Australia GPO Box 2646 Sydney NSW 2001

Tel: +61 2 9248 5555 Fax: +61 2 9248 5959 ey.com/au

Ernst

Tel:

Auditor’s Independence Declaration to the Directors of Wentworthville Leagues Club Limited

As lead auditor for the audit of the financial report of Wentworthville Leagues Club Limited for the 52 weeks ended 30 December 2025, I declare to the best of my knowledge and belief, there have been:

Independent auditor’s report to the members of Wentworthville Leagues Club Limited

a) No contraventions of the auditor independence requirements of the Corporations Act 200 1 in relation to the audit;

Opinion

b) No contraventions of any applicable code of professional conduct in relation to the audit; and

We have audited the financial report of Wentworthville Leagues Club Limited (the Company), which comprises the statement of financial position as at 30 December 2025, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes to the financial statements, including material accounting policy information , the consolidated entity disclosure statement and the directors’ declaration.

c) No non-audit services provided that contravene any applicable code of professional conduct in relation to the audit.

In our opinion, the accompanying financial report of the Company is in accordance with the Corporations Act 2001 , including:

Ernst & Young

a. G iving a true and fair view of the Company ’s financial position as at 30 December 2025 and of its financial performance for the year ended on that date; and

b. Complying with Australian Accounting Standards – Simplified Disclosures and the Corporations Regulations 2001.

Daniel Cunningham Partner

Sydney 15 April 2026

Basis for opinion

We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial report section of our report. We are independent of the Company in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Indep endence Standards) (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Information other than the

financial

report and auditor’s report thereon

The directors are responsible for the other information. The other information is the directors’ report accompanying the financial report.

Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit o r otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

A

Independent auditor’s report

Responsibilities of the directors for the financial report

The directors of the Club are responsible for the preparation of:

► The financial report (other than the consolidated entity disclosure statement) that gives a true and fair view in accordance with Australian Accounting Standards – Simplified Disclosures and the Corporations Act 2001 ; and

► The consolidated entity disclosure statement that is true and correct in accordance with the Corporations Act 2001; and for such internal control as the directors determine is necessary to enable the preparation of:

► The financial report (other than the consolidated entity disclosure statement) that gives a true and fair view and is free from material misstatement, whether due to fraud or error; and

► The consolidated entity disclosure statement that is true and correct and is free of misstatement, whether due to fraud or error.

In preparing the financial report, the directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the dir ectors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial report

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is 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 le vel of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards 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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report.

As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

► Identify and assess the risks of material misstatement of the financial report, 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 fo r 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.

► 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 Company’s internal control.

► Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

► Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation

events or conditions that may cast significant doubt on the Company’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 fin ancial report 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 Company to cease to continue as a going concern.

► Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the directors 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.

Ernst & Young Daniel Cunningham Partner

Sydney 15 April 2026