Interesting details emerge from West Ham's latest financial report

Chairman of West Ham United David Sullivan looks on before the Barclays Premier League match between West Ham United and Newcastle United at the Boleyn Ground on January 18, 2014 in London,...

Just three months ago West Ham United co-owner David Sullivan gave an open and honest interview but have certain comments already been disproved?

Birmingham City Chairman David Gold (L) talks to Managing Director Karren Brady (2ndL) and Co-Owner David Sullivan (R) during the Barclays Premier League match between Birmingham City and...

West Ham owners Sullivan and David Gold were full of promises to fans ahead of their move to the Olympic Stadium in 2016.

Issues at the new stadium have driven a wedge between factions of supporters, the two Davids and their vice-chairman Karren Brady.

Woeful transfer business has not helped either with fans left disgruntled over what they feel are broken promises when it comes to West Ham's dealings in the transfer market.

Supporters were promised big money, marquee signings as they made the move to Stratford.

Indeed the ability to compete with the Premier League elite as a result of the stadium move was held up as a carrot to fans dubious over the decision to leave the club's famous Boleyn Ground home of 112 years.

But Sullivan and Gold have left many fans - 52,000 of whom signed up to their vision by purchasing season tickets for their new home for the first two seasons, second only to Manchester United - reeling with their lack of ambition and terrible recruitment.

General view outside the stadium prior to the Premier League match between West Ham United and Chelsea at London Stadium on December 9, 2017 in London, England.

Head of recruitment Tony Henry was recently dismissed over controversial comments he allegedly made about African players.

And that came after supporters were left furious by the club's January business with only Joao Mario arriving on a short-term loan deal, little known Championship striker Jordan Hugill signed from Preston and disgraced out of contract defender Patrice Evra brought in on a free transfer after the deadline just months after he kicked a fan and within sight of his 37th birthday.

In December Sullivan have an interview to The Guardian where he said: "Well, I’m not really the director of football.

"I never go to the training ground. The manager had a policy of wanting older, proven Premier League players. That gives you an old squad and players who you’ve seen the best of.

“I’m very involved with physically bringing in the players. I’m not involved in the strategy."

Chairman of West Ham United David Sullivan looks on before the Barclays Premier League match between West Ham United and Newcastle United at the Boleyn Ground on January 18, 2014 in London,...

But has that now been exposed in the latest financial report from the club?

In the financial report available on the Companies House website, under the heading 'Football' the club states: "The board is determined to maximise the club's prospects of retaining Premier League status by making significant investment in the playing squad. There was an investment of £80.8m in transfer fees in the year while the major component of the annual wage cost of £95m was wages for the first team squad and management.

"David Sullivan is in charge of this operation, and in effect takes a Football Director role in helping to select and negotiate all football transfers alongside the manager. The board would like to register its thanks to him for all the hard work he puts into this extremely important role."

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