If the first 11 have presented a problem, the greater warning came on page 11. Page 11, that is, of Everton’s annual financial report. “Conditions indicate the existence of a material uncertainty that may cast significant doubt about the group’s ability to continue as a going concern,” it read. Those conditions, in the curious way Everton phrased it, were “if the assumptions in the relegation scenario were not achieved”. Their assumptions were that a storied club, founder members of the Football League and the club who have played more top-division games than any other in England, would stay up. With one game to go, they are one place above the relegation zone, their fate in their hands but dicing with disaster. A win against Bournemouth will keep Everton up. Anything else would doom them if Leicester win; lose and Leeds would leapfrog Everton with a victory of their own. Clubs in such positions are often imperilled; but not with an existential threat. As it is, Everton’s majority shareholder, Farhad Moshiri, has provided assurances of his intention to fund the club if they go down. But, as was noted in the annual report, they are not legally binding. There is a separate question of whether Moshiri could afford to: certainly both his and Everton’s finances appear slighter since his long-time business partner Alisher Usmanov was sanctioned by the British government amid Russia’s invasion of Ukraine. The Uzbek-Russian billionaire’s company, USM, had sponsored Everton’s Finch Farm training ground; he had paid for the first option to the naming rights of their new stadium at Bramley-Moore Dock. And Everton have needed money: even with Premier League revenues, they lost £44m in the last financial year; although that was dramatically better than losing £371m in the previous three years, albeit partly due to Covid. They face a Premier League investigation into alleged Financial Fair Play breaches, though they are adamant all recent deals have been run past the league to ensure they are compliant. But Everton may be staring into the abyss. Manager Sean Dyche said recently that livelihoods were on the line. So is much more. Everton have enjoyed 120 years of top-flight football, the last 69 of them unbroken. But Goodison Park, where Pele and Eusebio scored in the 1966 World Cup, could host its last Premier League game against Bournemouth on Sunday. Everton are due to move to Bramley-Moore Dock in 2024; finishing that requires money and they are in an exclusivity period for negotiations with the American firm MSP Sports Capital to invest in the club. An announcement could be forthcoming in the next weeks if Everton stay up; go down, however, and the context changes dramatically. Such funding, or indeed such a reliance on last-day results, may not be required had Everton not spent so much so badly in the Moshiri years. Their outlay on signings has topped £600m and yet the team was in such a state of disrepair that, for much of last week’s match against Wolves, their team, with the exception of Jordan Pickford, consisted solely of centre-backs, central midfielders and wingers. It was not an innovative tactical ploy. They did not have a fit full-back or, after Dominic Calvert-Lewin went off with his latest injury, a striker trusted to take the field. Which highlights one of the fundamental flaws in Everton’s thinking. Last season, Calvert-Lewin scored the goal that kept them up, but only after Richarlison had struck five others in the run-in. Richarlison had to be sold to bring in £60m before 30 June, the end of the Premier League’s financial year. Since then, Everton have banked on the fitness of an unfit player, who may now miss what could be billed as one of the biggest games in their long history. Meanwhile, Neal Maupay, the summer striking signing, is on a run of 27 games without a goal; he may count as former manager Frank Lampard’s greatest error, although that is a competitive list. Yet Everton have been prisoners of their past. Their summer deals tended to be for players with low up-front fees, signing those who they could get rather than, in some cases, who they ideally wanted. It means they still owe much of the cost of Dwight McNeil and Amadou Onana, who should at least command sizeable fees if they have to be sold, and Maupay, who may join the list of Everton buys who are unsellable. If other clubs can at least compensate for relegation by selling Premier League performers, Everton have fewer who would bring in large amounts – Calvert-Lewin could be a £50m forward if fit, but not otherwise, so that may only leave Pickford, McNeil and Onana – and still owe plenty. Relegation could be attributed to their past financial mismanagement. They were unable to buy in January until Anthony Gordon was sold, seeing targets such as Danny Ings go elsewhere (somewhat farcically, Arnaut Danjuma, who could have been a high-class loanee, got off a train at Crewe when he learned of Tottenham’s interest, switched platforms and hopped on one back down to London). They botched the end of the window and, if they were keen not to repeat past mistakes by overpaying for undistinguished players, the eventual verdict may be that the lack of another forward cost them their Premier League status; they enter the last game of the campaign with a mere four goals from specialist strikers all season. They face Bournemouth, who beat them twice in a week before the World Cup, scoring seven goals. Hindsight suggests Lampard perhaps should have been dismissed then, but he engineered a memorable escape from relegation last season. Perhaps, though, he just delayed it by a year. And if so, Moshiri’s seven years of clueless transfer-market excess might render it the most expensive relegation of all. And, considering the potential consequences to the club, among the most damaging. Read More ‘It is theatre’: Inside the emotional chaos of a final-day Premier League relegation battle Premier League relegation: What do Leeds, Everton and Leicester need to survive?

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Caretaker boss Ryan Mason denied managerless Tottenham are drifting after a potentially damaging 2-1 defeat at Aston Villa. Jacob Ramsey and Douglas Luiz struck to move Villa level on points in the Premier League with their sixth-placed visitors. Harry Kane’s late penalty gave the scoreline a flattering look as aimless Spurs were second best throughout. Mason, Spurs’ third manager of the season, is now battling to keep them in the European spots. They are without a head coach and sporting director after the departures of Antonio Conte, Cristian Stellini and Fabio Paratici but Mason insisted the club is still fighting. He said: “The outside world is the outside world. When you are consistent and strong inside that transfers outside. It is a difficult moment but everyone is pulling together. “The environment you try to set within is the most important thing. “To go a goal down so early again, it’s happened too many times this season. We need to be better. It’s a very disappointing day. “I felt we were more of a threat in the second half and their keeper has pulled off an outstanding save at 1-0 which could have changed the flow of the game. “We understand we have two important games and it’s still in our hands, what we want to achieve, we need to learn and try to be better. “We’ve come here against a good side and you have to understand you have to suffer as a team and then the game changes, like we saw in the second half, but you can’t get to that point being a goal down.” Ramsey opened the scoring after just eight minutes, finding the corner from Leon Bailey’s cross, as Villa dominated. Tottenham were dreadful and needed Fraser Forster to keep it at 1-0 when he saved from Bailey after Pedro Porro’s mistake. Emi Buendia hit the bar before the break and was denied by Forster following the restart, with John McGinn shooting wide. But Spurs were almost gifted a way back when Oliver Skipp robbed Luiz to tee up Kane only for to see his shot beaten away by Emi Martinez. Dejan Kulusevski curled wide but Villa found some daylight with 18 minutes left when Luiz curled in a 25-yard free-kick which Forster could only help into the top corner. It seemed like the hosts would cruise to victory but they were forced to sweat in stoppage time when Kane went down under Martinez’s challenge and – after a long VAR delay – referee Peter Bankes awarded the penalty which the England captain scored. Villa remain in the hunt for a Europa League spot, although boss Unai Emery admitted he did not think it was achievable when he replaced Steven Gerrard in October. He said: “No, it was a process but I told the players if we can have chances to go there we are going to try to get it. If we didn’t get it, it’s not a fail. It’s a process. “We played with a high level in the first half and kept our identity. We deserved more in the first half, maybe. Keeping focus in 90 minutes is not easy and we were playing a very good team. “In the second half they played better but at the end we deserved to win. We want to connect with our supporters, get the energy and give them our energy and this is the sixth win in a row here. “I was very, very happy in the first half. We need to be consistent but today we played very well and the players are showing their commitment.” Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live Carly Telford hopes adversity can galvanise England at the World Cup Mark Robins relishing play-off opportunity as Coventry ‘rise together’ Man Utd boss Marc Skinner fires FA Cup final warning to favourites Chelsea

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