Sheffield United's relegation rivals Nottingham Forest, Everton 'at risk' of FFP sanctions - report

Two of Sheffield United's rivals in the battle for Premier League survival are 'at risk' of being charged over breaches of top-flight financial rules, according to a report today. Premier League clubs are allowed, under profit and sustainability rules, to lose a maximum of £105million over a rolling three-year period, or £35m a season.

Everton have already been docked 10 points this season after being found to have breached financial fair play rules, although the Toffees have appealed against the sanction. The deduction seemed to galvanise Sean Dyche's side since it was announced and they are back out of the bottom three, but The Times claims there are "concerns" that Everton "could face a second charge in consecutive seasons of breaching profit and sustainability rules."

The report also added that some financial experts see Nottingham Forest, another potential relegation rival for the Blades, as being at risk of breaching the rules. Clubs who have been promoted from the Championship during the three-year period are permitted to lose less than £105m, with Forest's losses for the last three seasons capped at £61m - £13m for the 2020/21 and 2021/22 seasons they were in the Championship and £35m for last season in the Premier League.

Forest lost £45.6m in 2021/22, their promotion season, after posting a deficit of £15.5m the previous campaign. Since coming up, they have spent significantly on players and their wage bill has spiralled as a result. All 20 Premier League clubs, including United, had to hand over their accounts for examination before the end of December and any subsequent charges will be announced by midway through this month.

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“Nottingham Forest were very much at the limit of their Financial Fair Play allowance when they were promoted to the Premier League," football finance expert Kieran Maguire told The Times, "and that investment in new players continued in their first season, when they signed players on high wages, including some such as Jesse Lingard who didn’t work out. If you are looking for clubs close to the limit they would be at the top in my opinion.”