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 $18tements fi*tho yoar erthd 3108c•mb8r 2021.
Th9 finandal statements have been wepargd in aCCordw￿ V•ith the accountthg polKies s8t oui In nole 1 to tho
finand81 statom•nts and c4JmFty the Twusfs gov￿1￿ (kojment, th8 compan￿ Act 20C￿ 'Accountlng
and R&portJng by Ch8ritifjs.' Stthment of Re¢ommend8d Prackn awlicaue to ¢*wrtl•s prgpaiing thelr acccwnts In
accordance wlh the Fin8rMial Reportm9 Slandard 8PF4KatAo in the UK and Repu￿1¢ of Ireknd (FRS 1021"
(offectiw 1 January 2019).
The chaiitable purpo8e8 of the Ca)m￿nY 8rn the pronKtion ol c£*)MMunlty poitidpatkJrTr in healthy rocreallon by thg
provlslon of faciliti0$ and Opport￿rt￿ lor the F4ayin9 of amateur swl. in partl¢%l8f. bul nol limit8d to rugby fwtb*l
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 agre*m8nl 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 ￿ x*oJbB, 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$on Charita￿0 Tn￿1.. £7,fy)0
MK*801 Marsh Charftable Tru8L. £2.5
Awar(Is I￿AN.. £8,6
H•8rt of EnglarKJ (Resilience Fund): £S.OCKI
Harbomo Parish Lond$: £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 direc*4xs for th• pwposo ofcunpany18w, aThJ 7h*K) 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 Tw*e88 &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>rnk*l 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 c*wty 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)untir*J 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 RocG*nmonded Practlce for 8¢cwnllr¥J r*p)￿'n9 by tharllles applthbl• lo chartues
pr8padThJ th•lr a￿nIS In act￿d•1￿ th• Fln•nc* R•wiOng Slarthd •ppMc*ble 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 ￿l*n￿• #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 requlr*n•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. EthJba*ty). 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$ ac<aiJnled on an arLwalB b8sl8 8nd
has been dassifi￿1 under h8adings that a9y8gat8 OH costs related to th8 catoMI. Whoro costs cannot be
direclly attdbLrt•d to r4rU¢ulw h••lirys Ilw habw bwi knt•J to •Gtvth8 on a b•&ls t￿$￿1•nt wlth the
re50urc*s.
Charftabl• exponthrè comsxts¢8 tr￿• costs rKxxrwJ by lh• tru￿ In tho d•llwry of b advllios AThJ s￿¢•8
for its benefidarl8s. it Indudos both costs Ihat c•n b• alocal•d dlr•¢Uy to wch xlIv￿$ and tho$• ¢￿ts of
Indirocl nature n•c•88ary to supwrt them.
1.6 Tanglbl• fix•d a•s•ts
Tangible fixed ay• Inllbalty at co•t Wb9•qu￿Oy musurod at co•t or valuolk>n. n•1 ol
depr8cbttt￿ and any Impalm￿nI￿a8￿.
Depreclatknn Is rwinlwl 80 88 to vntt• dlth• cast or •ss•ts1•88 th￿1 I￿ldlb￿I v4u•8 ovgr thèlr
y￿1￿11￿•1 on th• follthv*N ba8e•'.
Fra•hold larLI
Buildlngs
Pllthes jnd I￿th9
Fi¥lurns aThJ flWNJ$
Compul•r ¥q￿pM•nI
S% 8tr¥vJht I
10% $travJhl Un•
aht11
33% •lrnkJhl
1.7 Ca•h •nd c••h •qulv•l•nts
Ca8h and caBh tqulVal￿ts IrK4ud• c88h In hand, deposits held at call wllh tsan￿ •)thor alm)￿ Ilquld
Inv•8tmonts orfglnal m8turrt*8 ofthrn• nyyth8 ￿1•86.
1.8 Fln•ncl•l In•trurn•nts
Th& Trusl h88 ￿octod to ap￿ tho ol S•¢lth 11 '8aalc In8trument8' and Sgctkn 12
'Oth•r Flnand81 In8trum•nts Issues. ol FRS 102 lo al o16ts fThncW ki•tNrn•nts.
Fln4n¢lal Instruments are recognised In th• Tnwvs bal￿ th• Trust b•o)meB Party to the
Flftandal ?388ts And liab￿1¢188 are oif8eL 7fv16th tr* n•t amwnts prnSent￿ in the fiMnci818tslem•nts, ￿en
there is a leg81ty enfOr￿ble right to get off the Tec0Jn1￿ am￿nts 8TrJ thar8 18 an intenti¢M to 8etUe on 8 nèt
bas1$ ¢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 tr*fi••¢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-