Warwickshire have published accounts for the period to 30 September 2021 . What follows is my review of those accounts. Warwickshire are one of the first counties to publish 2021 accounts which give us a peek at cricket's finances as the sport began to come out of lock down. Results in Brief My review of the 2020 accounts can be found here and by following the links on that piece you can work your back to the 2017 accounts. As you will see from the review, 2020 was a bad year financially for Warwickshire with the county taking on an additional £3.5m of debt. This was largely as a result of the coronavirus but there were some worrying indications the county was in financial difficulties even before lock down . The accounts for 2021 show an improvement from 2020. Revenues were up, losses were reduced and cash flow was strong leaving the county with almost £8m (before taking debt into account) on the balance sheet. But the B...