National

Insider analyses Championship club accounts: ownership, profit, loss, debt and the wage bill.

- Championship debt hits £1.1bn

- Losses break the £200m mark

Birmingham City

Company name: Birmingham City plc

Owned by: Birmingham International Holdings, a Hong Kong-listed group now in receivership

Turnover: £20.1m (£24.2m)

Pre-tax loss: £5.5m (-£4.1m)

Net debt: Not stated

Total loans: £11.7m

Wages and salaries: £18m

Bank: HSBC

Auditor: Edwards Chartered Accountants

Y/E: 30 June 2014

Despite manager Gary Rowett stabling the Blues' on field performance, the club's off field future is much less certain. Owner Birmingham International Holdings is in receivership with Carson Yeung, its largest shareholder, facing money laundering charges in Hong Kong. A company called Trillion Trophy Asia Ltd is in talks with receivers from EY to buy the club.

Blackburn Rovers

Company name: Blackburn Rovers Football and Athletic

Owned by: Venky's London Ltd, owned by V H Group, an Indian company with interests in poultry, processed food, animal vaccines and pharmaceuticals

Turnover: £30.4m (£26.9m)

Pre-tax loss: £42.1m (-£36.5m)

Net debt: £79.8m

Wages and salaries: £34.5m

Bank: State Bank of India

Auditor: KPMG

Y/E: 30 June 2014Turnover rose by £3.5m as attendances remained steady at 14,900, but the losses meant a transfer embargo was imposed for breaching Financial Fair Play regulations. Since the 2015 year-end, Rovers have sold Rudy Gestede to Aston Villa and the departure of top striker Jordan Rhodes to help balance the books remains a possibility.

Bolton Wanderers

Company name: Bolton Wanderers Football & Athletic Company

Owned by: Isle of Man businessman Eddie Davies, a self-made millionaire, and Fildraw Private Trust, a company registered in Bermuda

Turnover: £30.6m (£28.5m)

Pre-tax loss: £9.1m (-£50.7m)

Net debt: £182.1m

Wages and salaries: £27.6m

Bank: Barclays

Auditor: Deloitte

Y/E: 30 June 2014

Chairman Phil Gartside described Eddie Davies' support as "humbling" but it's no secret the businessman is now looking for an exit as Wanderers' dream of a return to the Premier League dwindles. Investment in Neil Lennon's playing squad has been sparse this summer.

Brentford

Company name: Brentford FC Ltd

Owned by: Matthew Benham, a betting industry tycoon and owner of Danish side FC Midtjylland

Turnover: £3.3m (£3.9m)

Pre-tax loss: £8.7m (-£4.5m)

Net debt: £19.2m

Wages and salaries: £8.9m

Bank: Barclays

Auditor: Levy + Partners

Y/E: 30 June 2014

After reaching the playoffs last season, the Bees will be hoping to go one better this time around and make the step up to the Premier League under new manager Marinus Dijkhuizen. A season of Championship football and its associated TV money will have increased 2015's turnover significantly.

Brighton & Hove Albion

Company name: Brighton & Hove Albion Holdings

Owned by: Tony Bloom, a sports bettor and property investor

Turnover: £24m (£23.4m)

Pre-tax loss: £10.6m (-£15.3m)

Net debt: Not stated

Total loans: £62.5m

Wages and salaries: £18m

Auditor: Mazars

Y/E: 30 June 2014

Brighton remain reliant on investment from Tony Bloom – all loans are owed to him and are interest-free. He continues to cover the club's ongoing losses and is committed to funding future losses as the Seagulls seek promotion under Chris Hughton.

Bristol City

Company name: Bristol City Holdings

Owned by: Pula Sport, owned by billionaire and Hargreaves Lansdown co-founder Steve Lansdown

Turnover: £6.1m (9.9m)

Pre-tax loss: £9.5m (-£13m)

Net debt: £25.6m

Wages and salaries: £9.9m

Bank: Barclays

Auditor: Deloitte

Y/E: 31 May 2014

The newly promoted club have a £20m interest-free loan from Lansdown, who continues to bankroll the Cherries. In April he revealed he hopes to take the club to the Premier League at the first time of asking and recent multimillion-pound bids for the likes of Crystal Palace striker Dwight Gayle suggest he is willing to put his money where his mouth is.

Burnley

Company name: Burnley Football & Athletic Company

Owned by: Chairman Mike Garlick holds a 31.2 per cent stake, while directors including John Banaszkiewicz and Brendan Flood also have shares

Turnover: £19.6m (£15.3m)

Pre-tax loss: £7.9m (-£7.6m)

Net debt: £4.6m

Wages and salaries: £18.8m

Bank: Lloyds

Auditor: Cassons Business Advisers

Y/E: 30 June 2014

Despite suffering relegation from the Premier League, the club's balance sheet will have been significantly strengthened by their season mixing it with football's elite. Parachute payments this year will mean Sean Dyche's side are better placed to challenge for promotion than most.

Cardiff City

Company name: Cardiff City Football Club

Owned by: Vincent Tan, the Malaysian businessman

Turnover: £79.9m (£14.6m)

Pre-tax loss: £11.7m (-£31m)

Net debt: £81.1m

Wages and salaries: £46.7m

Bank: Barclays

Auditor: Cvr Global

Y/E: 31 May 2014

The Bluebirds stemmed losses during the season under review, which covered their 2013/14 Premier League campaign, but the cash owed to chairman Vincent Tan continued to rise. The club's current liabilities – including sums owed to "overseas shareholders and associated undertakings" – totalled an eye watering £174m.

Charlton Athletic

Company name: Charlton Athletic Football Company

Owned by: Staprix NV, a company registered in Belgium, which is 95 per cent owned by Roland Duchâtelet

Turnover: £12.7m (£11.9m)

Pre-tax loss: £5.7m (-£6m)

Net debt: Not stated

Total loans: £44.1m

Wages and salaries: £10.4m

Auditor: Nyman Libson Paul

Y/E: 30 June 2014

A total of £31m worth of debt was owed to parent company Baton 2010 Ltd, while former chairman Richard Murray and other ex-directors were owed £7m. The sale of Joe Gomez to Liverpool will no doubt help to balance the books in 2015/16.

Derby County

Company name: The Derby County Football Club

Owned by: GSE Group and chairman Mel Morris, who has made billions through King Digital Entertainment

Turnover: £20.2m (£15.4m)

Pre-tax loss: £7.1m (-£7.1m)

Net debt: £14.6m

Wages and salaries: £14.5m

Bank: The Co-operative Bank

Auditor: Smith Cooper

Y/E: 30 June 2014

Derby chief executive Sam Rush insists the club is now debt free aside from the £15m mortgage on the iPro Stadium. With the financial clout of Candy Crush tycoon Mel Morris, the Rams should be in contention for a return to the Premier League come next May.

Fulham

Company name: Fulham Football Club

Owned by: Shahid Khan, a US-based billionaire who also owns Jacksonville Jaguars in the NFL, via Cougar Holdco London Ltd and Bermuda investment company Big Cat Holdings

Turnover: £91.3m (£73m)

Pre-tax loss: £33m (-£2.7m)

Net debt: £24m

Wages and salaries: £60.4m

Bank: Santander

Auditor: KPMG

Y/E: 30 June 2014

It's little over two years since Shahid Khan bought Fulham from Mohamed Al Fayed – then a Premier League club. Although there was an exodus of players last summer, the Cottagers splashed out about £18m on players over the past 12 months, although recouped about £11m through the sale of Patrick Roberts. Khan has vowed to support the club financially despite a cut in parachute payments this season.

Huddersfield Town

Company name: The Huddersfield Town Association Football Club

Owned by: Dean Hoyle, founder of discount greeting cards chain Card Factory

Turnover: £10.8m (£11.3m)

Pre-tax loss: £6.8m (-£4m)

Net debt: £37.4m

Wages and salaries: £11.8m

Bank: Lloyds Bank

Auditor: Revell Ward

Y/E: 31 May 2014

Dean Hoyle, who founded Card Factory with his wife Janet in 1997, continues to bankroll the Terriers and at the year-end converted £3.5m of his existing loans to share capital. The multimillionaire has now loaned the club more than £37m since joining in April 2008. Huddersfield's losses for their most recent financial year are expected to be in the region of £6m.

Hull City

Company name: Hull City Tigers

Owned by: Allamhouse Ltd, the business behind the interests of Assem Allam

Turnover: £88.5m (£11.1m)

Pre-tax profit: £9.4m (-£25.6m)

Net debt: £64.8m

Wages and salaries: £38.6m

Bank: Lloyds Bank

Auditor: Jacksons

Y/E: 30 June 2014

Promotion to the Premier League instantly inflated the club's turnover and allowed them to cut net debt by £8m and turn a profit. The 2015 year-end figures are expected to make for similar reading, although Steve Bruce's side are currently facing up to life outside of the top division. Parachute payments will help, as will the multimillion-pound sales of Tom Ince, James Chester and Robert Brady.

Ipswich Town

Company name: Ipswich Town Football Club Company

Owned by: Marcus Evans through the Isle of Man-registered Marcus Evans Worldwide Holdings (IOM)

Turnover: £13.6m (£15m)

Pre-tax loss: £7.2m (-£9.8m)

Net debt: £82.4m

Wages and salaries: £13.9m

Bank: Barclays Bank

Auditor: KPMG

Y/E: 30 June 2014

Ipswich are not in debt to any financial institution with all loans owed to Marcus Evans, the conference and events entrepreneur who has a reported wealth of £765m. In the 2014/15 financial year, Evans transferred ownership of the club from a Bermuda-registered business to one in the Isle of Man.

Leeds United

Company name: Leeds United Football Club

Owned by: Massimo Cellino's Eleonora Sport (75 per cent); Gulf Finance House (21.43 per cent); Leeds City Holdings [75 per cent owned by Eleonora and 25 per cent by GFH] (3.57 per cent)

Turnover: £25.3m (£28.6m)

Pre-tax loss: £20.3m (-£9.4m)

Net debt: Not stated

Total loans: £20.9m owed to GFH Capital; Eleonora Sport is owed £8.4m; Cellino is owed £1.3m; and Eleonora Immobiliaire is owed £2.5m

Wages and salaries: £20.1m

Bank: Barclays

Auditor: Gibson Booth

Y/E: 30 June 2014

Leeds' accounts make for complicated and pretty grim reading. The club lost a staggering £20.3m as falling gate receipts and TV revenue contributed to a drop in turnover. Cellino, who this year served a Football League ban after failing its 'owners' and directors' test', has since claimed Leeds were close to break-even in 2014-15 with their wage bill down to £10.5m. If Leeds get promoted before 2017-18, they will have to pay £4.75m to the liquidator of Leeds United Association Football Club Ltd.

Middlesbrough

Company name: Middlesbrough Football & Athletic Company (1986)

Owned by: Gibson O'Neill Company, which is itself wholly owned by Steve Gibson and Mike O'Neill

Turnover: £12.8m (£14.2m)

Pre-tax loss: £20.4m (-£18.5m)

Net debt: Not stated

Total loans: £76m

Wages and salaries: £14.4m

Bank: Barclays

Auditor: PwC

Y/E: 30 June 2014

Lifelong Boro' fan Steve Gibson, a multimillionaire through his Bulkhaul logistics business, continues to bankroll the club which are dependent on his support. Clearly intent on promotion, he has continued to back Aitor Karanka's side in the transfer market and will expect them to be challenging come May. The loans totalling £76m are all owed to Gibson.

Milton Keynes Dons

Company name: Milton Keynes Dons

Owned by: InterMK Group Ltd, which is wholly owned by Pete Winkelman.

Turnover: £4.4m (£5.3m)

Pre-tax loss: £1.7m (-£2.5m)

Net debt: Not stated

Total loans: £10.3m

Wages and salaries: £3.5m

Bank: Santander

Auditor: Deloitte

Y/E: 30 June 2014

MK Dons remain reliant on Pete Winkleman, the businessman who was involved in relocating Wimbledon FC to Milton Keynes in 2001. Karl Robinson's side are currently adjusting well to life in the Championship and can expect a turnover jump in their current financial year.

Nottingham Forest

Company name: NFFC Group Holdings

Owned by: Fawaz Mubarak Abdulaziz Al-Hasawi and Abdulaziz Mubarak Al-Hasawi

Turnover: £16.5m (£15.4m)

Pre-tax loss: £23.9m (-£8m)

Net debt: £46.1m

Wages and salaries: £24m

Auditor: Baldwins

Y/E: 31 May 2014

The Al-Hasawi family provided additional loans of £24.8m during the year to help support the near £24m loss. The Football League imposed a transfer embargo last December which has restricted manager Dougie Freedman from reshaping his squad this summer in the way he would've perhaps liked.

Preston North End

Company name: Preston North End Ltd

Owned by: Wordon Group, a company incorporated in the Isle of Man and controlled by the family interests of Trevor Hemmings

Turnover: £6.1m (£5.8m)

Pre-tax profit: £16.4m (-£1m)

Net cash: £590,000

Wages and salaries: £5.7m

Auditor: KPMG

Y/E: 30 June 2014

Trevor Hemmings, who became the joint most-successful Grand National owner when his horse Many Clouds sealed victory in April, has slashed North End's debt by more than £50m since delisting them from AIM in 2010 after 15 years as a public company. During the 2013-14 financial year, £18.7m of debt was waived and £15m was issued for the release of shares, representing a reduction in debt of £34.2m.

Queens Park Rangers

Company name: Queens Park Rangers Football & Athletic Club

Owned by: Tune QPR, registered in Malaysia and owned by Tony Fernandes, Kamarudin Bin Meranun and Ruben Emir Gnanalingam (66 per cent); and Sea Dream, the family holding of Lakshmi Mittal (33 per cent)

Turnover: £38.7m (£60.6m)

Pre-tax loss: £9.8m (-£65.4m)

Net debt: £179.6m

Wages and salaries: £66.4m

Bank: Royal Bank of Scotland

Auditor: Chantrey Vellacott DFK

Y/E: 31 May 2014

Air Asia tycoon Tony Fernandes and steel magnate Lakshmi Mittal wrote off loans worth £60m during the year, but QPR's accounts nevertheless make for grim reading. After years of overspending, the club's relegation from the Premier League last season means they face a battle to cut costs and Fernandes has signalled that the days of heavy investment on new players is over.

Reading

Company name: Reading Football Club Ltd

Owned by: GPT Football Investment and GPT UK Investment, owned by Narin Niruttinanon (50 per cent); RFC UK Investment owned by Sasima Srivikorn (25 per cent); Universal UK Investment, owned by Sumrith Thanakarnjanasuth (25 per cent)

Turnover: £38.1m (£59.3m)

Pre-tax loss: £7.3m (-£2.3m)

Net debt: £47.1m

Wages and salaries: £30.1m

Bank: Barclays

Auditor: Myers Clark

Y/E: 30 June 2014

Narin Niruttinanon and his Thai consortium took control at Madejski Stadium in September 2014 and has since admitted it was difficult to "actually understand the magnitude" of how much needed to be committed to the club. However, he said the financial situation is now "getting better". Reading's parachute payment this season is about £8m.

Rotherham United

Company name: Rotherham United Football Club (RUFC) Ltd

Owned by: ASD Lighting Holdings, owned by Tony and Joan Stewart (88 per cent); Brian Becket, Ronald Hull and Lelsie Wilson (3.92 per cent each)

Turnover: £11m (£7.1m)

Pre-tax profit: £167,212 (-£477,023)

Net debt: Not stated

Total loans: £172,000 owed to ASD

Wages and salaries: £4.8m

Bank: Barclays

Auditor: Montpelier

Y/E: 31 December 2014

Tony Stewart took over at The Millers seven years ago from administrations and has helped to steer them to a secure financial footing. After four years playing home games in Sheffield, their 12,000-seater New York Stadium is this season hosting its second consecutive year of Championship football. Stewart has pumped more than £30m in over the last seven years.

Sheffield Wednesday

Company name: Sheffield Wednesday Football Club

Owned by: Dejphon Chansiri, whose family controls the Thai Union Frozen Group, the world's largest producer of tuna

Turnover: £13.9m (£14.9m)

Pre-tax loss: £5.6m (-£3.7m)

Net debt: £11m

Wages and salaries: £11.1m

Auditor: BHP Chartered Accountants

Y/E: 31 May 2014

Dejphon Chansiri took over the Owls from Milan Mandaric in January in a £30m deal and is targeting promotion within the next two years. He has said the club are now debt free and has backed Carlos Carvalhal in the transfer market this summer, bringing in the likes of Marco Matias and Lucas João.

Wolverhampton Wanderers

Company name: W.W. (1990) Ltd

Owned by: Redrow founder Steve Morgan through Bridgemere UK plc

Turnover: £32.6m (£32.1m)

Pre-tax profit: £8.5m (-£33.1m)

Net funds: £7m

Wages and salaries: £17.9m

Bank: Barclays

Auditor: Deloitte

Y/E: 31 May 2014

After two successive relegations, Wolves secured promotion from League One at the first time of asking and enjoyed a successful 2014-15 season back in the Championship. In the 2013-14 financial year, the club incurred an actual pre-tax loss of £1.7m but due the release of a £10.2m provision a final pre-tax profit of £8.5m was declared. Steve Morgan continues to bankroll the club as they seek a Premier League return under Kenny Jackett.