diff --git a/src/profiling/CounterDirectory.cpp b/src/profiling/CounterDirectory.cpp
new file mode 100644
index 0000000..a848979
--- /dev/null
+++ b/src/profiling/CounterDirectory.cpp
@@ -0,0 +1,163 @@
+//
+// Copyright © 2017 Arm Ltd. All rights reserved.
+// SPDX-License-Identifier: MIT
+//
+
+#include "CounterDirectory.hpp"
+
+#include <armnn/Exceptions.hpp>
+
+namespace armnn
+{
+
+namespace profiling
+{
+
+CounterDirectory::CounterDirectory(uint16_t uid,
+                                   const std::string& name,
+                                   uint16_t deviceCount,
+                                   uint16_t counterCount,
+                                   uint16_t categoryCount)
+    : m_Uid(uid)
+    , m_Name(name)
+    , m_DeviceCount(deviceCount)
+    , m_CounterCount(counterCount)
+    , m_CategoryCount(categoryCount)
+    , m_DeviceIds(deviceCount)
+    , m_CounterIds(counterCount)
+    , m_CategoryIds(categoryCount)
+    , m_DeviceObjects(deviceCount)
+    , m_CounterObjects(counterCount)
+    , m_CategoryObjects(categoryCount)
+{}
+
+// Helper methods
+void CounterDirectory::CheckDeviceIndex(uint16_t index) const
+{
+    if (index >= m_DeviceCount)
+    {
+        throw InvalidArgumentException("Invalid device index");
+    }
+}
+
+void CounterDirectory::CheckCounterIndex(uint16_t index) const
+{
+    if (index >= m_CounterCount)
+    {
+        throw InvalidArgumentException("Invalid counter index");
+    }
+}
+
+void CounterDirectory::CheckCategoryIndex(uint16_t index) const
+{
+    if (index >= m_CategoryCount)
+    {
+        throw InvalidArgumentException("Invalid category index");
+    }
+}
+
+// Getters for basic attributes
+uint16_t CounterDirectory::GetUid() const
+{
+    return m_Uid;
+}
+
+const std::string& CounterDirectory::GetName() const
+{
+    return m_Name;
+}
+
+// Getters for counts
+uint16_t CounterDirectory::GetDeviceCount() const
+{
+    return m_DeviceCount;
+}
+
+uint16_t CounterDirectory::GetCounterCount() const
+{
+    return m_CounterCount;
+}
+
+uint16_t CounterDirectory::GetCategoryCount() const
+{
+    return m_CategoryCount;
+}
+
+// Getters and setters for devices
+void CounterDirectory::GetDeviceValue(uint16_t index, uint32_t& value) const
+{
+    CheckDeviceIndex(index);
+    value = m_DeviceIds[index].load();
+}
+
+void CounterDirectory::SetDeviceValue(uint16_t index, uint32_t value)
+{
+    CheckDeviceIndex(index);
+    m_DeviceIds[index].store(value);
+}
+
+void CounterDirectory::GetDeviceObject(uint16_t index, Device* device) const
+{
+    CheckDeviceIndex(index);
+    device = m_DeviceObjects[index].load();
+}
+
+void CounterDirectory::SetDeviceObject(uint16_t index, Device* device)
+{
+    CheckDeviceIndex(index);
+    m_DeviceObjects[index].store(device);
+}
+
+// Getters and setters for counters
+void CounterDirectory::GetCounterValue(uint16_t index, uint32_t& value) const
+{
+    CheckCounterIndex(index);
+    value = m_CounterIds[index].load();
+}
+
+void CounterDirectory::SetCounterValue(uint16_t index, uint32_t value)
+{
+    CheckCounterIndex(index);
+    m_CounterIds[index].store(value);
+}
+
+void CounterDirectory::GetCounterObject(uint16_t index, Counter* counter) const
+{
+    CheckCounterIndex(index);
+    counter = m_CounterObjects[index].load();
+}
+
+void CounterDirectory::SetCounterObject(uint16_t index, Counter* counter)
+{
+    CheckCounterIndex(index);
+    m_CounterObjects[index].store(counter);
+}
+
+// Getters and setters for categories
+void CounterDirectory::GetCategoryValue(uint16_t index, uint32_t& value) const
+{
+    CheckCategoryIndex(index);
+    value = m_CategoryIds[index].load();
+}
+
+void CounterDirectory::SetCategoryValue(uint16_t index, uint32_t value)
+{
+    CheckCategoryIndex(index);
+    m_CategoryIds[index].store(value);
+}
+
+void CounterDirectory::GetCategoryObject(uint16_t index, Category* category) const
+{
+    CheckCategoryIndex(index);
+    category = m_CategoryObjects[index].load();
+}
+
+void CounterDirectory::SetCategoryObject(uint16_t index, Category* category)
+{
+    CheckCategoryIndex(index);
+    m_CategoryObjects[index].store(category);
+}
+
+} // namespace profiling
+
+} // namespace armnn