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Summer Transfer Window

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@paulinboro 

This gives the clubs with parachute payments a great advantage. What are the penalties for breaching the rules?



   
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Posted by: @mw-in-darwin

@paulinboro 

This gives the clubs with parachute payments a great advantage. What are the penalties for breaching the rules?

The usual things points deductions, transfer embargoes etc

This may explain Dael Fry leaving we couldn't offer the wages birmingham could and the stories around selling naming rights to the stadium and looking at free transfers and projects

It does appear to be tipped in favour of parachute payment clubs and ones with large fan bases. 

We may also have an issue around the majority of our crowds are season ticket holders and not "tourist fans" who will spend money in the club shop etc.

The following article has some sobering analysis we may be bad but there are some horrific figures in the table

https://theesk.org/2026/02/11/the-analysis-series-financial-analysis-and-balance-sheet-assessment-of-efl-championship-clubs-2025-26-season/

 


This post was modified 2 months ago by Paul in Boro

   
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Clive Hurren
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@paulinboro 

Thanks for this interesting article, Paul. It certainly is sobering. The financial picture for so many Championship clubs is clearly precarious. 

Despite Boro being really well managed and supported by Steve Gibson, the article shows that we ourselves still have to bring our income/ staff wages ratio down from 97% to 85% maximum this season to avoid financial penalties. Some other clubs, of course, are in far worse positions. But it also shows why Boro didn’t renew Dael Fry’s contract and why we’ve started shopping in the Oxford United bargain basement. Given the need to replace in several squad areas and to build a stronger and more balanced squad this year, we could well find ourselves struggling to mount a serious promotion challenge. I hope I’m wrong. We’ll have to spend the Hackney money very wisely. 



   
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Powmill-Naemore
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Posted by: @pedro

@paulinboro   I know it is early days, but given our form in the last 15 games or so and the current squad, mid table will be the pick for the COT’s table at best.

whic reminds me, i will have to get things organised before the start ofcthe season and that is catching up fast. Busy busy for me at the moment, but I will post up the details for the coning season's COTS. Probably next week.

 



   
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Powmill-Naemore
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My own two-pennies worth on Fael Fry.  I am sad but not sorry he has moved on. We need someone more likely to deliver a full season, not 75% or less of a season. I wosh him good luck and hope he is successful at Birmingham, but I suspect it will be similar to hisctime here, good when he is fit, but sporadic



   
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jarkko
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Posted by: @jarkko

BTW, the training kit was shown now when the players were back for training. As well as when Myles was introdused.

Does anyone know when the new kit will be shown? It must be soon with the first match played at Celtic in a fortnight. 

Up the Boro! 

The new kits are out today. https://www.mfc.co.uk/news/2026/july/06/colours-of-this-love--boro-s-2026-27-kits-revealed/

Up the Boro!

 



   
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Clive Hurren
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I must say the only one I like is the white one. I know this is a special 150 anniversary season, but I do wish the club would stop removing the white band from the home shirt - it’s a potent symbol of our identity. 



   
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What are diasboro thoughts on Trump getting Balogun’s red card suspended so he can play for the USA against Belgium tonight at 1am, Trump phoned his mate Infantino to get it overturned, UEFA have made a statement saying FIFA have crossed “a red line” by allowing political interference (Trump) in sport, Belgium considering what actions they can take, including suing FIFA, but it will be to late for tonight’s game.

Come on BORO.



   
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jarkko
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@exmil Sick.

I hope Mauricio Pochettino won't include Balogun in his team tonight.

Up the Boro! 



   
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Selwynoz
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Posted by: @jarkko

@exmil Sick.

I hope Mauricio Pochettino won't include Balogun in his team tonight.

Up the Boro! 

He may as well have left him out. He did nothing much. 

Go Belgium

 



   
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Balogun played but USA got thumped 4-1 crashing out of the World Cup (pending a phone call from Trump) but I don’t think we have heard the last of this.

Come on BORO.



   
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Martin Bellamy
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I’m loving the Boro fans on Social Media. Any player who has a half decent game at the World Cup is being touted as a potential MFC target. 

To be fair, that Messi bloke shows promise…



   
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Pedro de Espana
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@martin-bellamy    Well, one player we won’t be signing is Alfie Devine. PNE break the transfer record to sign him from Spurs.



   
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 GT
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Someone explain these financial regulations. , I'm assuming the three year window changes every new season , ,so each new season the losses change going back the previous three years 



   
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Pedro de Espana
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@gt     My understanding is rolling three year calculation, dropping the first year as you move the the fourth. 
Maximum input (loss) from the Owner is 39 mil per three year period with a maximum 15 mil in any one year.

Turnover is going to be key. A team such as Wrexham with their documentary and American sponsors / commercial activities is a big plus. 

Teams such as MFC will have to cut costs or have a successful production line of player sales.



   
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jarkko
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@gt I hope this helps.

https://www.gazettelive.co.uk/sport/football/football-news/scr-financial-regulations-big-changes-34034921

The rules changed for the up-coming season. Up the Boro!



   
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 GT
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So forgive me, I'm not quite understanding Boro position, are we on the border , do we need to sell others 



   
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Media reports that the Kyle Joseph transfer is back on and expected to be completed within the next 24 hours. 😎



   
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Clive Hurren
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@gt 

Not sure if we need to sell, but it’s clear we do need to cut wage costs to meet the new requirements. Today’s EG report on the finances in the Championship shows that Boro’s wages cost 108% of our revenue last season. In other words, we brought in £34m, but spent £36m on wages. We now have to cut that 108% back to 85% this season, but I’m not sure if the new rules apply to each individual season or if they have to be met over a longer period of,say, 3 seasons? Does anybody else know the answer to that one? 

 



   
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Posted by: @gt

So forgive me, I'm not quite understanding Boro position, are we on the border , do we need to sell others 

Not sure we will ever know but getting to the 85% of revenue on wages from 97% in my head explains thr fry situation  and us trying to offload what seems like a lot of players. Not sure how PNE have bought Alfie device given what their revenue to wage numbers looked like.

It's going to be tough and there may be lowered expectations and the club must be sacrificing virgins to the gods in the hope that Rogers gets sold for 100M+ just so we can get our cut.

The league is even more skewed to clubs with parachute money, big crowds or Netflix series

 



   
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Getting down to 85% from 97% May have already been achieved, take the loan players wages (Targett reported £60k a week) then Hackney, Fry wages etc 🤔 just a thought.

Come on BORO.



   
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Clive Hurren
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@exmil 

Agreed. But Boro’s revised figure for last year was 108%, as today’s Deloitte report in the EG makes clear. More work to do yet, I fear. 



   
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@clive-hurren As I have just read the Teesside Live report Deloitte report refers to season 24/25 not last season 25/26 🤔.

Come on BORO.



   
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Pedro de Espana
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@exmil    I very much doubt we were paying anywhere near Targett's 60K per week.

Lenihan was apparently @10K, Hackney @ 6K, Fry something similar 6K, Silvera, Gilbert, Barlaser, Forss all on low-ish wages, 2-5K maybe. 

The loan players will have to be replaced, 1 x goalkeeper to challenge Brynn, 1 x LB to replace Targett, 1 x CB to replace Fry if we can move on Edmunson and that will be at a loss. We need to replace Hackney, but what can we realistically afford. 

We need to offload Dieng on around 12-15K. Then we have a boatload of "not good enough" players with 2 and 3 years at least, left on their contracts. How do you move them on?

Getting the wages bill down to 85% of turn over will be nigh high impossible. Unless player sales can be included in income?

We really need Arsenal to buy Rodgers. However that is only buying time in the lond term.

How we never beat Hull after given such an opportunity, we will probably live to regret.



   
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@pedro 

Does anybody other than club and player know how much the wages are for  sure I saw somewhere that target was on 100k up the road the only thing for certain is we had a turnover of 32.2 M last season and spent 31.4M on wages hence the 97%.

I didn't go to the playoff final I was in Japan and I haven't watched it. My son said it was a team who couldn't score v a team who weren't bothered about scoring 


This post was modified 2 months ago by Paul in Boro

   
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Pedro de Espana
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@paulinboro      your son was absolutely correct. Possibly a once in a lifetime opportunity that MFC bollo**sed up. How Hull after in the EPL beggars belief.



   
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Clive Hurren
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@exmil 

Oops, missed that! Apologies. 

So the 97% is the correct figure then? If so, that would ease the financial pressures a little. 



   
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@pedro 

Good post. Thanks



   
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This might help:

No, player transfer fees do not count as turnover in UK football accounts. [1]
Under International Financial Reporting Standards (IFRS) and UK GAAP, a football club's turnover (or revenue) is strictly limited to core operational income streams. This typically includes gate receipts (matchday), broadcasting rights, and commercial sponsorships. Because player registrations are classified as intangible assets rather than commercial inventory, the financial flow of buying and selling players is handled separately on the income statement and balance sheet. [1, 2, 3, 4, 5]
 
How Player Sales are Treated Instead
Instead of counting toward turnover, the money from a player sale is recorded as a Gain or Loss on Disposal of Intangible Assets. The accounting profit from a sale is determined by subtracting the player's remaining book value from the transfer fee received: [1, 2, 3, 4, 5]
\(\text{Profit\ on\ Disposal}=\text{Transfer\ Fee\ Received}-\text{Remaining\ Book\ Value}\)
  • Academy Players: Since academy graduates cost nothing to acquire, their book value is £0. Consequently, their entire transfer fee is recorded as "pure profit" on the accounts immediately. [1, 2, 3, 4]
  • Purchased Players: If a player was bought for £50 million on a five-year contract, their value is amortized (spread out) at £10 million per year. If they are sold after three years, their remaining book value is £20 million. If sold for £35 million, the club records a £15 million profit on disposal (£35m - £20m), not £35 million in revenue. [1, 2, 3]
 
Impact on PSR and Squad Cost Ratio (SCR)
While transfer fees do not alter a club's turnover, player sales are vital for navigating financial rules like the Premier League's Profitability and Sustainability Rules (PSR) and the updated [Squad Cost Ratio (SCR) regulations](1.2.6, 1.2.7): [1, 2, 3, 4]
 
Financial Metric Includes Player Sales? How It Works
Core Turnover No Only tracks matchday, broadcast, and commercial revenue.
PSR (Profitability) Yes Profits on player sales are booked immediately, directly offsetting club losses.
Squad Cost Ratio (SCR) Yes

Caps squad costs (wages + amortized fees) as a percentage of revenue plus net player trading profits.

😎



   
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Clive Hurren
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@k-p-in-spain 

Thanks for that. Very helpful. 

I think I understand all of it, except the very last statement in your message. My pea-brain doesn’t quite grasp it. Any chance you could explain what this means? 

 

Caps squad costs (wages + amortized fees) as a percentage of revenue plus net player trading profits.



   
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