OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Charity R•gl•tratlon 1173146 COmp￿Y R•gl•traUon Ilo. 1051S820 (England •nd W•l••l AVERY FIELDS COMMUNITY SPORTS TRUST ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 PAGES FOR FIUNG ￿TH REGISTRAR

AVERY FIELDS COMMUNITY SPORTS TRUST LEGAL AND ADMINISTRATIVE INFORMATION MrA C Bl*kJawa IAr D G Cle93 Mr T M LarwJ Mr D G Cle93 Ch•rlty numb•r 1173146 Company numb 10515820 Edgba$ton 84mknghgm 8178DT R•ghtsr•d offlc• Edgb8ston B178DT Ind•p•nd•nt •x•mln•r PKF Smlth LiffAt•J 158 Ednwnd Strg•t &mMngham WeBt Mklar B3 2H8

AVERY FIELDS COMMUNITY SPORTS TRUST CONTENTS Trusteos rermyl Slaterront oflln•ndd Notss to th6 fln8rK141 at•t•monty 8-16

AVERY FIELDS COMMUNITY SPORTS TRUST TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 DECEMBER 2021 The Tw¥te8s pr95•nt th￿r annu81 report and IkwKa81 $18tements fitho yoar erthd 3108c•mb8r 2021. Th9 finandal statements have been wepargd in aCCordw￿ V•ith the accountthg polKies s8t oui In nole 1 to tho finand81 statom•nts and c4JmFty the Twusfs gov￿1￿ (kojment, th8 compan￿ Act 20C￿ 'Accountlng and R&portJng by Ch8ritifjs.' Stthment of Re¢ommend8d Prackn awlicaue to ¢wrtl•s prgpaiing thelr acccwnts In accordance wlh the Fin8rMial Reportm9 Slandard 8PF4KatAo in the UK and Repu￿1¢ of Ireknd (FRS 1021" (offectiw 1 January 2019). The chaiitable purpo8e8 of the Ca)m￿nY 8rn the pronKtion ol c£)MMunlty poitidpatkJrTr in healthy rocreallon by thg provlslon of faciliti0$ and Opport￿rt￿ lor the F4ayin9 of amateur swl. in partl¢%l8f. bul nol limit8d to rugby fwtbl unkin. The $kn In queslth Lry ts ILYm8r AverylGEC al 79 SarKkn) Road, Edgb8ston. Birningham, 817 8DT. In ￿rther￿¢• ol h charltth obiocflbw. Iho thafity h wo￿n9 Its portrw. Rugby F¢)otball Club, who now run and oporate the C￿[￿010d dov•Iopi Th• Trust0•$ hovo pAkl t1￿ r•wd to guhJgnc4 by th• Ctffj Comrtkn In d•(lng V•l)bt acth th• tmst 8htyJlrf undertake. Achl•v•m•nl• and prfomi•n¢• f8dUty own•d In S0￿mber 2018 and Is run ty 8fMThllo Ruth Foothall Club und•r Ilcérui In tsnd•m wlth Opera￿n9 arm. Av•ry Fb•ldB sp￿ts & Ev•nts Lld. A ffivtryear partn•rfrvJ agrem8nl Op•rat￿ t•Alh UnN8rn1ty Cdl•p 84M￿ngh0rn {UCBI uslng th• sil• for thr99 da￿ a week durirKJ term Tho farallty al￿ to oltr•¢t by othor rwy Un￿ dubs. Amerkan F￿tball and 80CW te•m8. In ado￿On, B￿rn¥￿Ie Rugby Football Club cgmYnu•s to Partner wlth Communty Grwp to wovid• ¢oxhing ￿ xoJbB, in the communrty •nd •tA¥wy F￿ldB. A short tsm Ikence aorwnwl h•8 ba•n •ntor•d Into ith W• &JyAny Car. n¢yw OF￿8￿ frcm car ￿rk. Thg TfUSt'8 profe88ional l•am 0￿￿n￿Od to IkglBo wlth Bimiingham Cty Coundl's ￿nnIng d8parknonl to dI￿hOlge the I•m￿nIng F4annlrvJ condilk)ns and nthv orfy on• rwnaln& Revi58d prop)sals havo b￿n submltted for approval. Tho fc4to￿ng grnnts a9￿1•d, on bohdf of Iha Trust. by the rugby dub's pyobider {Communlty Groupl of In- s¢hwl ￿chIng. Sp￿ts e4mp8 and r)ynmunty sports provigion. AJI gwts w•rn g6ft•d to Bourn￿110 Rugby F￿1￿011 aub wPK commluknnod Community to d8ll¥erth• grant TequiremMts. Edgar E Lth•y Foufxlalkn: £1.5 Grimitt Trust.. £l.LVJ Bemard Piggol Charilal￿O Trust. £7XI Evo$on Charita￿0 Tn￿1.. £7,fy)0 MK801 Marsh Charftable Tru8L. £2.5 Awar(Is I￿AN.. £8,6 H•8rt of EnglarKJ (Resilience Fund): £S.OCKI Harbomo Parish Lond$: £5,978 Dumbreck Charity: £2.O¢>J Hontage Lottery: £7,8LX) In add￿0￿. £26.457 was re¢8ived In Covid L(￿d(M￿ Bimitrfjham City Counul. £24,457 h88 b8en gw to Boumville Rugby FtyJttMI Cko to assist ils n￿nI¥j ol the ￿rty The remaining £2.C(*) 11 ￿ 9fft8d in next finan(?al year.

AVERY FIELDS COMMUNrrY SPORTS TRUST TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORn (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Fln•n¢lal rnvl•w The lotsl Income for the year VMS £156,641 m•d• up ol grants, dM811on$ and a p8ym8iit ty UCB. An Inlgfest fro0 loan focillty 01 £2.OM w)Ilnuo$ viti a private company. vhw own•r is connected lo the Trust. Th8 klan ojffontsy stands al £2,023,720. A legglly binding agTeemwtt to docum8nt o)mmit1r￿1 wll be ￿tered into. A number of grant applications were submittod to SF(vting t)(J￿ aThS ¢h81ili¢sllnJsts vAth five approv&l 88 ouUlr)•J above plu the Covld-19 govwnm•nt gront C08ts for the year tolal E344.317. Tho mapybty d Lx bw £261.6￿. oro for do￿>81￿. Th• d•fidt at th• yw4nd IB £187.676 V•llh t￿1 ftjrth carvl•J 01£427.263. R•StrI￿ funds carrted forward of £864.085 fepresent fflon￿ bwht fcrfward from Homes that V•Wè expondgd on the devdopmgnl of Avory Flold$. Rastrlcted funds from P•r¥lmnv)n Hom88 VAN b• reduwl to nil in future ye8rs 8$ tho capttalised assets that thoy repr¥8ont are dewedal8d ov•r thoir useful ocA)n¢Jn¢ Ille. Unrnstrict8d fijnds of 1£436,8221 rgpfesent don8Uons rec￿¥￿1 tess costs irKurred durtThJ fv year. These o)sts r￿jUd￿ d8praciation ol fix8d ass&ts that ￿re purthawj uslng unr88lwlthd in¢omo or kjans. Unreththd fund8 expected to inwas• in future y88r8 a8 e result offurth•r dC￿lOn8 And rental from lh• I￿0 wrvj. Tha Tnjstees have 4s8es8od fv Ma1￿ iisk# to wNth th• In•t 18 txpoith1 and arn s•118fi8d that are In placo to mitigate exposure ts) major rt8k8. It 18 tho polw ol th8 Tru￿ th•t unr•$trict¢d fvnd# hA¥o not boen do#3n#tèd lor • 8p•dn¢ u•• should b• maIntair￿￿ al 8 •qufvdent to betsween thro• Jnd ffwth's oxpendlluit. Th• Tru$ts08 (￿nsIder that r8￿r￿S at Ihls 18vfjl wbll ensure that. In th• •V￿t of a signfftanl drw In funding, wlll bo èbl• to Lwunue tt)e TN8t's current 8d¥lllas wthile considerntrm18 afv•n lo w8yB in tiich additic￿￿ lund8 may be r8i8ed. Thls levfjl of rngeryes hgB beon maintsined throLyh¢yth the yw. no98ts.vo unro8tsicted re8trv88 8hty•ffl on ts balarKe •ho•L Th8 nryatlve re8eNe8 have 8rf8•n duo to part of the dovèlopm•nt bolng fiJnd8d by 108n8 frc4)) T•n800 Inveslmthts. 8 c<wnwny ¢￿Ircl￿1 by on8 of th• Trust9•8. 1118 undorstood that Tanwo Investn￿ VAI not e••k r￿a￿nI al •ny)unts untll s4Kh tkn• 88 lund8 Arn av8llabl• to do 80. Plan• lor futur• p•rlod• Th• $¢op8 18 to add addllh)nal ¢hwtywJ Toom• lo th• at the Ibocy at a later dal•. There 1$ also potentlal to add 8 2CQ soater-sland and r¢thm below akry Ihe 8Kl8 of th• athclal W. Th18 would do8rty b& subSe¢t to ￿annIng and 8eoJring grant fu￿1￿ andlor w￿￿n9 a stratogic partner.

AVERY FIELDS COMMUNrrY SPORTS TRUST TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2021 The compony was fomwd on 7 D8￿ML￿ 2016 in Etyl8rd and Wal•$ as a LThW)y In￿1￿d by gLwantee. Mom￿NJUM and artides of 8s60d811tyi th8 company. Th8 Trust￿, vtho aro 8180 the direc4xs for th• pwposo ofcunpany18w, aThJ 7hK) w￿d dufkng the year and up to the date of 8igMbJrn olth• flnanryal MrA C Bla¢kla MrDGa8gg MrTMLang Th• ￿rrent Tw•to0s a rntk•d Chgrt•r•d Surv•Jtyx, a r•llr•d 8r&l o pr3￿ng 8ol1cltorl￿oYrn•n1 tril￿n￿ judg•. Non• of the Trust•as h88 any benefth inlwe•t in tho C￿VAnY. tho Tn&Btws org membws of o)mwy and guarnnts• to ￿t￿rte £1 In tho ov•nl ol a vAnding up. The Article8 of As￿l81￿XI roquiro that there are at fvge Twe88 &t 81 Im88. kn mu•1 b• ogod 18 or over and must be fj rn0m￿r. A8 81 tho year •r•J. th9rn wore thrno mombws, b8lNJ tha TnJ8t805. day bA8L8. A k>rnkl Truth•#' M••lng l• aMu•ty. CU•tod1￿ tTh•ts• 8t•t•m•nt of Thi•t•M rn•pon•lblllll•• The TnJ81•08. 9rn 8180 the iliredcn of Avery Fthls C￿munity SFths TnJ81 tr th• puw of cmipany law. are r8uponslblo Ic pr•parfrvJ th? Tru8tW8 R•p(¥l and Iln8n¢W slatemonts In accord•r￿ wlth 8ppilcatle law 8nd Unhed Kirydom A¢¢tyJnfjry Sl8rnl•r(l$ IUnlt•d Krydo¥n Gernr81ty Ac£Ned Acc<Mmtiryd Praclc•l. Crynpany rnqui￿ Ihe Tru8to08 to knncial •tat¢mw18 tr ••¢h lIna￿ls1 year gNo • truo and falr vlvw of th• stats of affalrn of Iho Trust of thg Incoming ro8¢Jxc68 and aFplkthn of rg8ourc68. indudhig th• Income and oxpndlture. rf the chariti*de (x)mF4ny (ty that yw. In pr•parlng th880 finan(4al Statom￿ts. Tn¥t808 avv rowlrod to: . prèpgrg tho finanaal stst6m8nts on tho LxvKom b8818 unl￿6 it Is Ingpyowthte to presume that tho TrLL4t wlll o)ntinuo in op•rakn. Th8 Trust885 are responsibl8 for kaowng adequate aCC￿ntir4d r8oJnls that d￿dose with ro8$￿ab$a oeLuracy al any time the finanryal posit￿ of th& Tru8t and enable thewn to erwrn th81 th• financial slaternents comply with the Comp8nig9 A£t 2C#J6. They are d80 rospon¥ibla safoguarding thg assets ol tho Tntst and ￿nce for taknng reasonabl8 stsps lor tho provention an¢a of tra￿8 aTrd othw irWU￿1ti8$.

AVERY FIELDS COMMUNITY SPORTS TRUST TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 The Tfustees con8kfjor that th• obpctNe8 of th8 cwty nw•l ts to9ts fly wblic ben8fft tAth•n 8xwc4slllg thoir PQWOTS and duttes. The Trusle¢s have c4Nnplhryd ith their duty to hav• duo r8gard to th8 Tel8vant guid8nco published ty th8 Chailty COM￿8¥￿. 8u•ln•M rf•k pollcy rna80n8bl6 step8 to addr9$8 thoBe dsks. Fdlwry of tho maln bJlldiNJ o)ntr8Ct ond $ubs8quent addiliortal drainage works, full r•spon*ly'lty for the managom•nt of ts dubhou80 and pitches now rosts sd•ty ¥Ath 8oumvill8 Rugby Club. Internal conlToI8 aro In to reduce the lknliPthd ol k)88 throLyh fraud or the MISU￿ of ground. The 18vel of (tis￿10￿ fvr¥J$ 1$ gxpoclod to by futuro (1gWW'ollon charged wh￿h has d•l•m)In•d ￿8•￿ on u#ofiI •coMnk IK• of th• asset8. Folknthng r8payment of thg ￿Tr￿1r￿J k)an, thè Inlénllon 68 to bulld up an unrestrthd reseNe lurd lo ¢o¥er ts future 0￿￿10pment and Impro¥•m•nt offodlttl&8. Th• Twsl Mr C Bla￿SwI Tru•t••

AVERY FIELDS COMMUNITY SPORTS TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AVERY FIELDS COMMUNITY SPORTS TRUST Wo re[￿ to the TnsSte88 ￿ ¢wr eMamts)atkn of the sts1em￿ts rrf Avwy F￿1& Ccthmunlty Spcffts Trust (th& Trust) for tho yoar ondod 31 Doc•mbbr 2021. Rwpon•lbllltl•• and b••ls ol r•port AS the TnJslee8 of the Trust land d80 its directOTS fu the purp08eB of cxynpany lawl y(w are responsibl& for the pr•parntion ol tho f￿￿n(￿al ¥tatsm•nts In 8¢c<xd¥￿ wih ts roqLMrwts of the Comparues kt 2C#X I1￿ 2006 Hovlrg (M)r￿ that th8 financwl Bt•t•m￿ts ol the TnJ8t w• nol r•quk•d to bo auditod urKl•r Part 16 of the 2CQ6 Act and aro dIgI￿O for Indepwld￿l •xamlnoltffj. Wg rgport In rgspoct of our examlnaiion of the Trusfs finèndal statements cath8d oul undor 8ectwJn 145 of tho Ch#iitio$ kt 2011 (the 2011 Act). In ￿ryIng out my examination we have folknvod all tho appl￿bIg t)ir9CakY￿ gNon ty thè Charity Commthkin under 8ection 145(SMbl of 2011 Ind•p•nd•Tht •xwnln•rf• •t•t•Thnt We hav• comFA•l•d ￿r •xamlnatbon. W8 conflmi Ihat no mattors hav• m lo our attth Sn r￿n￿￿on wlth the xaminathin giving us e4u8e to beliwe Ihal kn wy mat81￿ rOSF• acc(￿n11n9 rocoth w•rn k•pl In 1•spxX ol lh• Tru•t •# r￿1r•d by 386 of th• 2008 Ad.. or the flnandd $tat•m•nts do not with those rocord8; or th• fin8ncJal Slatements do not (mpty with Ihe 8co)untirJ requir8Thnts of 8eckn 396 of th8 2006 Aca other than any rnqUifem•nt thgt glve a tru• and f8lr vlew whth is a matter CAyMkknrod part ol #n Inde￿ndon1 oxeminalbn: or the financial Ststan￿nts hav• not bggn wapwed in #ce4)rd•ncè with mtsttrods •nd pl1r￿ApleS of the ststemont of RocGnmonded Practlce for 8¢cwnllr¥J rp)￿'n9 by tharllles applthbl• lo chartues pr8padThJ th•lr a￿nIS In act￿d•1￿ th• Fln•nc R•wiOng Slarthd •ppMcble In the UK and Ropubllc of Irdand IFRS 102). We have no concem8 and have c¥m• no other fflattorn kn conneckn wlth thè Oxamlnakn to wNch alt•nOon kl bg dravm in this report in c¥dor to énable a yoper urthJwstor#*ng of th8 f￿anCial 8tstements to be fvathed. PKF Smlth Coop•r Llmlt•d 158 Edmund Str•ot 8imingh8m Wesl M6dl8nd8 83 2HB 13 September 2022 Dated.. .........................

AVERY FIELDS COMMUNrrY SPORTS TRUST STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEAIBER 2021 Total fund 2021 nd• fvnd• 202D fund• 2020 20211 Donab"ons and legad•s Ch8rttabl¥ acMi•8 91.420 32.787 32.434 123,854 32.787 35.11XI 15.lJXI 23.500 15,000 Totsl lftc¢m• 124.207 156.841 50,100 23.500 73.600 Charfjtable actlvi1kn8 208.525 135,792 344.317 226.938 132,741 359,679 N•t •¥p•ndllur• for th• y•wl N•1 mgv•ffl•fit In fvnd• 184.3181 1103.358) (187.676) 1176.838) (109.241) 1286.079} FLTrnd ￿ln￿• #11 Janu 1352,S041 967,443 814.939 1175.8861 1,076.684 )1,018 Fund b•l•n¢M at 31 O•¢•ffll￿r 2021 (436.822} 864.085 427.263 {3S2,$041 967,443 614,939 All and 0xp9￿1￿￿ frryn oythiulrq ￿￿11. The 8tst•m•rf of fmanoal o¢llvltiu alto cthnF41•• ¥•ilh th• for an and eyperthvo aux￿nI undor th• Compan108Act 2CK6.

AVERY FIELDS COMMUNITY SPORTS TRUST BALANCE SHEET AS AT 31 DECEMBER 2021 2021 2020 Flx•d •s••t• TarvJlbl• 888•ts 2.386.301 2,647,￿1 Curnnt ••••ts Dèbtors C•Bh at bank aThJ In hw 10 4.221 78.642 4.445 12.982 17.427 Cr•dltorn: •mounts falllng ¥Athln 11 I2.041.￿lI {2.050.3891 Net ¢xrrtnl Habllltles {1.959.036) (2.032,962 Total •u•ts l•M ¢urr•nt Iithirtl•• 427,263 614,939 In¢om• lund• Rgstricted ftbnd8 Unrnslrlded fijn 12 967.443 1352.5041 1436.8221 427.263 614.939 2006. for th• ￿r ended 31 DK•mbw 2021. Tho Tn￿1￿$ a¢k￿￿￿edge thwr r••p¢>n8NItIè8 fry cuwtFty"ThJ the requlrn•nts ol the Cthnp•rA•$ Act 2008 Thé members hove not r8quir•d tho c4mpony to omaln an •u¢M firthdal fof ts ￿Or In qu•#llon In Th•se financial 8talemwts have b8¢n pr•par•d aThl ddN•rnd In ac(Xxd￿ vAth 8ppfi¢able to ¢ompanl•s suty8Ct tg th8 Small c(ffipan6es Tegim. Tho flnanaa MrA C Bla￿a￿S Trust•• Conyny R•ql•tr*tlon 10515820

AVERY FIELDS COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Accoufitlng pollcl•• Chwlty Infomiatlon Avery Fidds Communlty Sports Tru# Is • trfP4ats limlbj ty guarantsa ￿(¥7￿￿81•d In Erwlartd and Wale8. The rtyl8lweO offic• 18 79 sor￿ Road. EthJbaty). Bkmlrtym. 817 8DT. 1.1 A¢¢ountlng ¢anv•ntloD The finandd stat•ments havfj be•n prepared Ni ￿t￿￿ance wllh tho Trusfs I￿VernIng dooJm•ntl. the Companl•s Act ￿NIG, FRS 102 Tri Fin•nryal Rwting Standard aFplKatrA• Sn Iho UK arml R8publlc of Ireland" ("FRS ior) and fv Chath SORP "Acx(yJntirvd 8rrfl Rop)rts'ng by charit￿. Statomenl ol RacommMdod Pradice ap￿l￿bI￿ to ¢harilw prepfiring thw'r acc1￿￿ts in a￿or0&n¢¥ ￿ th8 Financial Ropotlng Stsndard apF4ubl8 in tho UK and Republ1¢ of Ir•l8nd (FRS 102r18ff8ctivo 1 January 20191. Th• Trust Is * P￿￿1¢ 8enefft Erw •$ d•lk•d ty FFiS 102. The Trust ha8 tak•n •dvanlay d th• In tho SORP for clwiU88 Trx to pT•por• • Statomonl ol Cgsh Fl¢y•rt. Th& finawal sts1•M￿ts are pYepaw•d In Itsrflng. t#thith L8 tho fund￿ lxrncy al th• Twfyt. Mon•tsry amounls In these flnw¢lal statsmants are T(NJnd•d lo Iho n••r•s¢ £. Tho IInar￿al statements hav• pr•pwed under th• hlthtlc•l ca•t ctyvth.Th8 rrflnclp81 act4unUng p)Ild¥s gdopiod arn sel bth. 1.2 Oolng conc•rn At the time of the fin￿￿91 slatam8nts. tho tnAIo•8 hove a88oM•d th• trusts Blknallon and the n•gattv• unrn81rict•d r•O•r￿N on th• b•l•nc• 8h••L Th• n•g•tiv• r•we• h•v• arl8on duo to p•rt of the d•vdopThnt b•iNJ furthd by loan$ Tan3￿ Invotst￿, a ccffipgny c4)ntrdlod by om of tho tru8t8•s. 11 1$ und•rstc)J that Tang￿ Inve8tmenls ¥wlll not 88ok rep8yTrent of loan alr￿nts untll wch tlme 88 furHl8 èro 8vail•ble lo ¢Jo 80. Th8rolofe the tnJ8teeB haw 8 ro91c￿aL49 8xpactabon th#1 Ihts tru81 h•8 8doquotg regource5 and cak*al to o)nUnue In cyeralKM)al t￿11•r￿¥ lor th• foro$6eabl8 hjluro. Thu8 th• 13 Charllabl• lund• Unrastrlctwl funds •r• avallat4• for u80 at thg ol th• Tru8tMs In furtywon￿ of tholr chwtablo Re8tri¢tad thJnd8 •rv 8uty.oct to speufic (xMxlFlh)n8 by to ￿y4¥ tw may ba u8•d. The pwposes and U808 Ot th• r•8trfetsd lund8 are aet out in the rKtsS to thè flrwictal 8t•terrnnts. 1.4 Incom• Intwn• Is whon th• T￿￿t is Iwy lo It •ftw any wfmnce ￿￿11110n$ have t)8on fflet. Ihe amounts can bo nwsurgd rekaity. it 18 tha¢ wll b• rw4fv•d. the donalbn. untoss ￿rfI￿rn8r￿e oJndition8 rwuire d¢lwr81 of thg arrthnL Inco￿￿ tsx rn¢oVor8￿0 in r•l8tion to donalths r￿1Ved under Glftpid or deeds of covonant is rec¢gniwJ 8t thg time of thè donatK)n. Tumover is measured al th¢ f84r value of the c<>nsKleralion rnc•lv•d ¢y rnceivabte aThJ repweyents amounts rocgivablo for goods artd 88fvie•s pn)vTdgd in tho cour¥e of bukIn￿. not of dlscounts. VAT and oihar sal88 r•latsd taxes.

AVERY FIELDS COMMUNrrY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Ac¢ountlng poll¢l•• {Contlnu•dl 1.5 Exp•ndltur• Li4bilitie$ ore Tw)gnI￿d as •xp•ndltyr• •8 ¥(w 8$ 18 a l•oat ¢Y cLKMtruetiv• oblig•llon ¢¢mmlttlrwJ tha trust lo that &xpenditurg. It i8 pfcthtjbe th8t 8 traftgfor of •wwni¢ ban•fils w?11 b8 rtqulrod In sotugmgnt, and the amount of the cèl•3ation ¢an b& mèasured rdiatly. Expendituro 1$ acn. n•1 ol depr8cbttt￿ and any Impalm￿nI￿a8￿. Depreclatknn Is rwinlwl 80 88 to vntt• dlth• cast or •ss•ts1•88 th￿1 I￿ldlb￿I v4u•8 ovgr thèlr y￿1￿11￿•1 on th• follthvN ba8e•'. Fra•hold larLI Buildlngs Pllthes jnd I￿th9 Fi¥lurns aThJ flWNJ$ Compul•r ¥q￿pM•nI S% 8tr¥vJht I 10% $travJhl Un• aht11 33% •lrnkJhl 1.7 Ca•h •nd c••h •qulv•l•nts Ca8h and caBh tqulVal￿ts IrK4ud• c88h In hand, deposits held at call wllh tsan￿ •)thor alm)￿ Ilquld Inv•8tmonts orfglnal m8turrt8 ofthrn• nyyth8 ￿1•86. 1.8 Fln•ncl•l In•trurn•nts Th& Trusl h88 ￿octod to ap￿ tho ol S•¢lth 11 '8aalc In8trument8' and Sgctkn 12 'Oth•r Flnand81 In8trum•nts Issues. ol FRS 102 lo al o16ts fThncW ki•tNrn•nts. Fln4n¢lal Instruments are recognised In th• Tnwvs bal￿ th• Trust b•o)meB Party to the Flftandal ?388ts And liab￿1¢188 are oif8eL 7fv16th tr n•t amwnts prnSent￿ in the fiMnci818tslem•nts, ￿en there is a leg81ty enfOr￿ble right to get off the Tec0Jn1￿ am￿nts 8TrJ thar8 18 an intenti¢M to 8etUe on 8 nèt bas1$ ¢y to reali$8 thè 88set and se109 th• IlabMIty 8lnxttarwJ. 1.9 T•x•tlon 1.10 D•btorn 1.11 Cr•dltor•

AVERY FIELDS COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 In the appl1￿kn of Tru81'8 accounting poIfiw8. Trustee8 aro required to make I￿geMents. e8tim8te8 8nd assumptions about the carrylng aff￿nt ol assets and liabilities that are not readity apparent from other sourc0$. The ostlmatos amodatsd as8umptic418 aro b88•d on hislorit41 èxp811onco and othor fa¢kn that ¥fe consKler&J to be relevant. AclLbal reS￿ts may differ from these estimatss. Don•llon• and 1•g•¢1•• Totsl Unr•sbl¢#•d RMtrlctgd funds funds nd• 2020 2020 2020 Don•lloNJ and gfft¥ Gronls 61.420 30.￿0 29.934 3.100 32.CQO 3,100 55.500 23.500 91,420 32,434 123,854 35,100 23.5 58,600 1rKI￿￿od donakn aTrJ 18 • Iwt of £5￿1 Imm Mr A C Block￿*•, m•Je V•ithoul n￿￿ty)• to th• tr￿1. Charll•bb• •¢tlvttl•• In¢om• In¢om• 2021 2020 32.787 15.000 10-

AVERY FIELDS COMMUNrrY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Ch•rltabl• •ctl¥ttl 2021 2020 Doryaciobry) arKI lmwm￿t Rat•s Ropalrs and mainlen8nc* Legal arKI pffjfes$ional fees Insurance Sundry expen8 Operakn'ng lease eX￿￿11t￿? Buslntss support grant Provisi￿ of activiti08 261.6tLI 712 7.970 1.995 258,224 29,591 223 1.137 1.158 57.445 1.513 25.000 39.925 332,01T 354.510 Shorn ofgov•m8nce c08ts18w not• 61 12.238 S,113 Shw• of support nol• 61 12.300 5,169 An•ly•l• by fund Unrnstrlcted frJnd8 Restrfctqd lund$ 208,525 135.792 226.938 132.741 344.317 359.679 11

AVERY FIELDS COMMUNrrY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Support co•t• 2020 o)sts Bank thory 12.238 12.238 5,113 6.113 12.238 12.31x1 5.113 5,169 62 12,238 12.3Q) 5.113 5.189 Govemanct costs indLtd¢s pwmnts to thè ￿•Per￿m •xthnorn (rf £I,fy￿ 12020 . £1.{￿) for Independont examirbatkin fee8. Tru•tM• Tnffjt thjrfng th• y•ar. No truste• oxpènse8 b•en Inwr•d )d rKrn dth• d•lm8d any 0xpen￿$ frr¥n th• IN8t durlng th• y•ar12020- None). Employ••# Tho o¥•w nunkn of pernons. in¢AIINJ tru8t•88. th)Woyod th• yoar w#B 312020. 31. 12-

AVERY FIELDS COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 2021 2020 Amounts f•lllng du• wlthln on• y••r. Trade debtors Other dabtys Prepayments and acuu•d KKorr 3.218 I.IX13 208 1.137 3.100 4.221 4.445 11 Cr•dltorn: •mounts tslllng du• f*lthln on• y• 2020 1,431 2,023,720 16,750 419 2,023,720 26,250 OU)er creditor5 2,041,W1 2,050,389 14-

'g82 {8 CWO Iiiilii

AVERY FIELDS COMMUNrrY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 13 An•l• ol n•t ••••ts b•tw••n fund• fund• 2021 Total fundl 2021 fund5 2020 2020 2020 Fund b8lérw at 31 December 2021 are rèprn8onled by. Tangibla esJ¢t8 1,$22.216 Cuffenl ass8ts1{liat411I•8) 11.959.038) 861,1￿5 2.386.301 1.680,458 {1.959.0381 (2.032.962) 987.443 2.647.￿1 {2.032.9621 1436.8221 4W.085 427,263 (352.5041 967,443 614.939 14 Op•r•tlng l•u• cornmllm•nt• At the rèporting ond dats the Tn￿t had ￿￿8￿n￿1￿j lor lutw• mlnkrnxn loa8• paymonts under non￿nc￿l￿N• op8r8dr lea8•8. wl¥th f8N due 48 fcllm.. 2021 1020 w11r￿n 0￿ y•8r 1.009 IS R•lat•d party trfi••¢don• Durlng the year, 8dvarKx8 ol £n# 12020: £111.2￿) wor• mbde from Tarrfts) Inw8trwts Ltd. • cryany owned ty MrA C 8l8¢klM. R9￿YMents of £nM {2020: £nl) wwo mado during th6 year. AS 8131 DeC&m￿r 2021, £2.023,720 {2020.' £2.023.7201 was Onc4uW In other ry•ditorn In r•8p•ct of amounts dufy to Tan809 I￿￿￿tm￿nIS Ltd. Th• loan Carri￿ no int•lWl and ￿ b• r•W a fuTrJing alltr• 16-