Club accounts for 2017-18 show Manchester United spent the most on wages while champions Manchester City had the third-highest bill

Financial figures for 2017-18, for the 20 clubs who were in the Premier League during that season. All details from the most recently published annual reports at Companies House. Net debt is as stated in the accounts; debts minus cash held at the bank. The separate categories of turnover are each rounded down or up, so added together they do not always tally with the total turnover figure.

Ownership Arsenal Holdings PLC is 100% owned by KSE Inc UK (registered in Delaware, owned by US resident Stan Kroenke).

Premier League clubs’ record £4.8bn revenues widens gap to rest of Europe Read more

Gate and matchday income £99m

TV and Broadcasting £180m

Retail £26m

Commercial £107m

Property development £15m

Player trading £2m

Net debt Nil. Cash surplus stated: £15m

Net finance charges £9m

Highest-paid director Ivan Gazidis: £2.7m

State they’re in Arsenal in snapshot under Kroenke’s ownership: turnover and TV income down approximately £20m because of the 2017 failure to qualify for the Champions League; £17m paid to departing Arsène Wenger and his support staff, £2.7m salary for chief executive Gazidis before his move to Milan.

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Ownership Club states it is 100% owned by AFCB Enterprises Ltd, registered in the British Virgin Islands tax haven, of which the beneficiary is the Opalus Trust, for Russian businessman Maxim Demin’s family.

Match income £5m Premier League

TV rights and commercial £119m

Sponsorship and advertising £7m

Hospitality and events £1m

Retail £1m

Other income £0.5m

Net debt Not stated: £69m loans put in by owners.

Interest payable £2m

Highest-paid director Unnamed: £1.3m

State they’re in Owner Demin, whose loans financed Bournemouth’s rise to the Premier League, bought out the 25% owned since 2015 by US investors Matthew Hulsizer and Jenny Just. Their loans increased by £14m, however, to £23.7m; Demin has £45.7m outstanding to his British Virgin Islands-registered company.

Ownership Tony Bloom owns 93%

Match income £19m

Broadcasting £110m

Commercial £9m

Other income £2m

Net debt Not stated; loan of £223m from Bloom.

Interest payable £0.8m

Highest-paid director Unnamed £1.4m.

State they’re in Scale of betting guru Tony Bloom’s investment in his home club’s ascent to its new stadium and Premier League promotion is documented in a short, sober note in the accounts: he has loaned £223m. Turnover increased 377% on promotion, but Bloom’s loan was still upped by £32m.

Ownership Club states that chairman Mike Garlick owns 49.24% of the shares, director John Banaszkiewicz 28.2% and the other five directors a total of 16.36%: 93.8% of the club is owned by directors.

Match income £6m

TV rights £122m

Catering £3m

Commercial and retail £9m

Net debt No outstanding bank or directors loans and £34m cash in the bank.

Interest payable £17,000

Highest-paid director No directors of Burnley are paid.

State they’re in Being run solidly by home-town owners. “The Premier League ‘wage league’ is one we are certainly not bottom of any more,” Garlick noted, adding that the players’ wage structure has “a high level of flexibility for all scenarios”, which suggests reductions if relegation comes.

Ownership Wholly owned by Roman Abramovich, via his holding company, Fordstam Ltd.

Broadcasting £204m

Matchday £74m

Commercial £170m

Net debt Not stated; £1.125bn owed to Abramovich.

Interest payable No net interest payable.

Highest-paid director £244,000 to unnamed director of Chelsea Football Club Ltd.

State they’re in During the year Abramovich’s Tier 1 UK visa was not renewed, the Russian oligarch increased his funding of Chelsea by £69m to an outstanding loan of £1.125bn, spent mostly on signing players and paying their wages since he bought the club in 2003.

Ownership Steve Parish and US investors David Blitzer and Joshua Harris control the holding company, Palace Holdco UK Ltd.

Gate receipts £11m

Sponsorship and advertising £9m

Broadcasting £121m

Other commercial activities £6m Other income £3m

Net debt Not stated: £21m loaned from owners’ company.

Interest payable £1m

Highest-paid director Unnamed: £1.6m; Parish was the only UK-based director. Accounts state: “All this plus more was reinvested into the club.”

State they’re in Parish states in his chairman’s note that he and the two US owners have invested £46m into Palace since January 2017; their loans increased by £7.5m to £21m. New main stand now planned with 3,000 “premium covers” and 8,300 new seats, “which will offer a step change in revenue potential”.

Ownership Farhad Moshiri via Blue Heaven Holdings: 68.56%; Bill Kenwright: 5%; other shareholders: 26.44%

Gate receipts £16m

TV and broadcasting £130m

Sponsorship, advertising and merchandise £21m

Other commercial £22m

Net debt £66m

Interest payable £6m

Highest-paid director Unnamed: £927,000

State they’re in With Everton straining to stay with the top six, Moshiri increased his interest-free loan to £150m during 2017-18, then provided a further £100m, and the club had £75m other loans. Future hopes rest on a new stadium at Bramley Moore Dock; £11m was spent on plans.

Ownership Dean Hoyle

Gate receipts £5m

Premier League income £110m Commercial £7m

Retail & other £3m

Net debt Not stated – £49m loans owed to Hoyle.

Interest payable £0.5m

Highest-paid director Unnamed: £345,000

State they’re in Monument to the contribution of Hoyle, local and fan who invested heavily in the club after selling his high street chain, Card Factory, for a reported £350m in 2010. Long ago restored the club’s 40% share of the stadium

Ownership Owned by the family of the late Vichai Srivaddhanaprabha via his Thai company, King Power International Ltd.

Premier League TV rights £124m

Sponsorship and advertising £14m

Gate receipts £13m

Commercial and other income £8m

Net debt Not stated – £10m owed to owners, minimal bank debt.

Net interest £3m

Highest-paid director Unnamed, £308,000 (Susan Whelan is the chief executive).

State they’re in Accounts are from the financial year before the tragic death of the owner Srivaddhanaprabha. Standout figure was the drop in TV income after the £70m received from Uefa for the 2016-17 Champions League run after they won the Premier League. A King Power company charges the club a management fee: £3.4m was paid.

Ownership Fenway Sports Group, registered in the US as NESV I, LLC, of which John W Henry is the principal shareholder

Gate and matchday income £81m

TV and broadcasting £220m Commercial activities £154m

Net debt Not stated; bank loan £56m; £99m owed to FSG.

Interest payable £8m

Highest-paid director Unnamed: £1.3m

State they’re in Finances of the Liverpool revival: TV income up £66m principally from the run to the Champions League final in 2018, although the £56m increase in wages was also attributed to the Champions League – presumably players’ bonuses. Club then spent a net £181m signing players last summer. US owners FSG had £10m of their loan repaid.

Ownership Parent company City Football Group owned by Sheikh Mansour bin Zayed al-Nahyan, via the Abu Dhabi United Group Investment and Development, registered in Abu Dhabi.

Gate and matchday £57m

TV and broadcasting, Uefa £55m

TV and broadcasting, all other £157m

Commercial activities £232m

Net debt Not stated; no bank borrowing; £66m long-term rent obligation on the Etihad Stadium.

Interest payable £2m

Highest-paid director £5.4m paid to “key management personnel” of City Football Group.

State they’re in The size of City’s sponsorships from Etihad and other Abu Dhabi companies in 2012 and 2013 (when the total was £143m) have been referred for judgment at Uefa. Last year commercial revenues were £232m, second only to United’s. Sheikh Mansour put a further £58m into City; his total since 2008 is now £1.3bn.

Ownership Majority owned by the Glazer family via family trusts; United plc is now registered in the Cayman Islands tax haven and listed on the New York Stock Exchange.

Gate and matchday income £110m; TV and broadcasting, £204m; commercial income, £276m

Net debt £254m

Interest and finance costs £24m

Highest-paid director Unnamed: £4.152m, paid by Manchester United Football Club Limited (Ed Woodward is executive vice-chairman).

State they’re in True to their 2015 promise to pay shareholders an annual dividend United paid out £22m, mostly to the six Glazer siblings who also sit on the board. In total £65m dividends have been paid in three years; 13 years since their leveraged takeover, United still have £496m debt.

Ownership Mike Ashley owns the club via his company MASH Holdings Limited.

Gate and matchday £24m; TV and broadcasting, £126m; commercial and other income, £28m

Net debt £144m owed to Ashley.

Interest payable £0.1m

Highest-paid director £300,000 paid to Lee Charnley.

State they’re in Ashley pushed the finances into the red to win promotion; the steadiness since is seen as stinginess by many supporters, and the manager Rafael Benítez. Repaid £33m of his own loans after the financial year end. Has committed to Sports Direct starting to pay this year for the ubiquitous advertising at St James’ Park.

Ownership Owned by Chinese investor Gao Jisheng via a company registered in the British Virgin Islands.

Matchday £19m

Broadcasting £117m

Commercial £15m

Other income £2m

Net debt £20m

Interest payable £2m

Highest-paid director Unnamed: £636,000 (Ralph Krueger was the chairman).

State they’re in Avoided relegation by one place, and turnover dropped £29m, the team having reached the League Cup final and played in the Europa League the previous season. Krueger’s note to the accounts cites Brexit risk, predominantly, he said, restrictions on free movement of EU citizens, and foreign exchange “volatilities”.

Ownership Owned by Bet365 Group, the online gambling company controlled by Denise Coates, daughter of chairman, Peter, and family.

Gate receipts £8m

Sponsorship and advertising £11m

TV and media £101m

Conferencing and hospitality £3m Other £4m

Net debt Not stated; £123m loans from bet365 companies.

Interest payable Nil

Highest-paid director Unnamed: £711,000 (Tony Scholes is the chief executive).

State they’re in In the year that Coates was paid a £220m salary and £45m dividend from the family gambling company Bet365, the Coates’ loans to Stoke City increased by £47m to £122.7m. Having made a £30m loss and with a high wage bill relative to turnover, relegation will have been a financial as well as football shock.

Ownership 68% owned by Jason Levien and Stephen Kaplan, held via Swansea Football LLC, registered in the US; Swansea City Supporters Society Limited (supporters’ trust) 21.1%.

Match income £7m

Media £105m

Commercial & other £16m

Net debt Not stated; borrowings of £15m.

Interest payable £2m

Highest-paid director Unnamed: £655,197 (Huw Jenkins was the chairman)

State they’re in The year the Swans sank. The supporters’ trust still has 21% ownership after its partners in the original 2002 rescue sold out for millions to the US investors Levien and Kaplan; a proposed stadium expansion is stated to be off until a Premier League return.

Ownership Enic International Limited, registered in the Bahamas (tax haven), owns 85.56% of Spurs. Joe Lewis, resident in the Bahamas, has the controlling 70.6% ownership of Enic; trusts of which chairman Daniel Levy and family are the beneficiaries own the other 29.41%.

Match receipts £71m

TV and media £148m

All commercial activities £109m

Uefa prize money £53m

Net debt £366m

Finance costs £21m

Highest-paid director £3m paid to Daniel Levy.

State they’re in Remarkable collective effort again to engineer a third place finish for Mauricio Pocchettino’s team, with the lowest wage to turnover ratio in the league by some distance, as so much of the club’s resources were being directed into the new stadium project. Bank loans to pay for it went up to £460m.

Ownership Owned by Gino Pozzo via Hornets Management SA, registered in Luxembourg.

Matchday £8m

Media and broadcasting £109m

Commercial £11m

Other income £1m

Net debt Not stated; £96m loans, including £25m to the owner.

Net interest payable £5m

Highest-paid director Lorenzo Galluci: £631,000

State they’re in Watford thriving under the ownership of the Pozzo family, who took the club over in financial difficulties from Laurence Bassini in 2012. Loss was because of signing players including Will Hughes and Andre Gray; books were then balanced by selling Richarlison to Everton for £40m. Loans increased by £39m.

Ownership Owned by Guochuan Lai, via Yunyi Guokai (Shanghai) Sports Development Limited, registered in China.

Gate receipts £7m

Merchandising £3m

TV and media £102m

Commercial income £13m

Net debt Not stated; £24m owed to parent companies.

Interest payable Nil

Highest-paid director Unnamed: £219,000

The state they’re in West Brom yo-yoed quite successfully for some years before settling into the Premier League from 2010-11, and although their wages were relatively high at 74% of turnover and the club made a loss, their finances in this relegation season under the new owner do not look too hazardous.

Ownership Owned 51.1% by David Sullivan, 35.1% David Gold, 10% J Albert Smith.

Match receipts and football related £25m

Commercial £24m

Premier League and broadcasting £119m

Retail & merchandising £8m

Net debt £35m

Interest payable £4m

Highest-paid director Unnamed: £898,000 (Karren Brady is the executive vice-chairman).

State they’re in Brady was paid £438,000 in addition to her salary for consultancy work on the sale of a 10% shareholding to Smith of the private equity Blackstone group. Smith immediately loaned £9.5m to the club. Sullivan and Gold’s loans stood at £45m; each was paid £2.3m interest.

Totals

Turnover £4.827bn (up from £4.5bn in 2016-17).

Wages £2.837bn – 59% of turnover.

Profit and loss 13 clubs made a profit; seven made a loss: £465m profit made overall.