As the end of the 2024-25 accounting period for 15 of next season’s Premier League clubs approaches, a new report has revealed which are most and least at risk of Profit and Sustainability Rules (PSR) breaches.
The PSR limits clubs to a maximum loss of £105million over a three-year rolling period, with certain expenditures - such as investments in youth development, women's football and infrastructure - excluded from this calculation.
The big day has already passed for Arsenal, Liverpool, West Ham, Sunderland and Burnley, whose accounting periods ended on May 31.