Aston Villa recorded a loss of over £81million for the last financial year, according to the club's latest accounts.
The figures for the 2015/16 period show that with an operating loss of £81.3million the deficit more than trebled, up from £26.6million, before Villa were relegated from the Premier League.
The club's statement states losses of £79.6million due to 'exceptional items' but provides little explanation as to what these are, other than to say 'for the impairment of tangible fixed assets and intangible assets'.
Turnover fell from £115.