The FFP position

After a significant but unsuccessful effort to achieve promotion in 15/16, 16/17 and 17/18 the financial consequences – cumulative losses of over £57m in the same period – left the club on a collision course with the FFP regulations.  To try to avoid a 12-point Financial Fair Play (FFP) penalty, SWFC sold Hillsborough to a company specifically set-up by Mr Chansiri. 

Sheffield 3 Limited agreed to purchase the stadium for £60m payable over eight years - £7.5m per year if paid in equal instalments. This income, coupled with a reduction in expenditure, should help resolve any FFP problem, maybe up to the 3-year period ending 20/21.

We do not know how much of the £60m has been paid to SWFC, but we know for accounting purposes it will sit in the 18/19 accounts given that it was an 18/19 transaction, as determined by the EFL Arbitration hearing. On 6 November 2020, Mr Chansiri was not able to confirm if any of the payments to SWFC had been made.

Debt

Documents at the Land Registry confirm that a Lender now has a ‘charge’ over the stadium. This means that if the loan is not repaid in full, the Lender can force a sale of the asset to ensure payment is recovered. 

We know the ‘charge’ is in the name of New Avenue Developments Ltd. Nigel Weiss (a football financier) is a Director of this company. The ultimate Lender may not be New Avenue Developments. 

We know that £6.4m must be paid to the Lender by 30 September 2021 and if it isn’t, the Lender can force the sale of the stadium. We assume this figure includes interest, but we do not know the interest rate. Mr Chansiri has said that the loan will be repaid if needed.

On 6 November 2020, Mr Chansiri said that the charge over the stadium relates to a historic club debt that needed to be secured, due to concerns on behalf of the Lender about the current financial circumstances in football. 

SWFC has been reducing wages costs over the last two seasons and has therefore reduced its expenditure. However, club income will have collapsed due to COVID-19. It has had to refund season ticket holders for games not attended in 19/20 and this is likely to be the same for most of 20/21. 

There would be nothing wrong in the club taking out a loan, secured against the stadium, to help meet a gap in turnover, particularly if there is a plan in place to correct finances at some point in the future. However, Mr Chansiri has said that it is a historic loan. We therefore assume the costs of servicing the loan is falling on SWFC.

Financial backing

The chairman has supported SWFC with significant finances through the purchase of the club, investment in the team, pitch improvements, training ground developments and covering operating losses.

As the club accounts for 18/19 and 19/20 have not yet been published, we do not know the most recent financial position of the club. The major income reductions for 19/20 and 20/21 mean that holding on to revenue (such as season ticket money) and drawing on other income streams (I-Follow and the club shop) are critical. Equally critical is persuading fans to support the club by purchasing 21/22 season tickets.

Also critical is the willingness and ability of Mr Chansiri to support the club financially through this difficult period. Therefore, clarity on the club’s recent financial performance is vitally important, giving fans reassurances that it can withstand the current crisis. 

Falling out with football

COVID-19 has led to fans not being able to attend games – this could result in habits changing. Not all fans may return when it is possible to do so. Covid-19 has also had a significant economic impact on the Sheffield community, thereby limiting the amount of disposable cash available. Significant disquiet has been raised by many fans regarding ticket prices at Hillsborough.

There is also a wider context of disenchantment with football generally, particularly as the majority of the money in the game is controlled by a minority of clubs. There is a shift away from community roots, to clubs becoming global players, coupled with the inability of governing bodies to run the game effectively, and so alienating fans. The recent furore over Project Big Picture and a possible Euro Premier League will have appalled many fans.

The Championship FFP regulations, and how they interact with PL parachute payments, are a source of worry for fans. The PL Project Big Picture proposals envisaged sweeping away the regulations along with parachute payments to be replaced by a salary cap for Championship clubs. The PL rejected PBP and is currently undertaking a strategic review of its structure and operations; we will see what that produces. But as it stands the current Championship FFP regulations seem to encourage a 2 or3 year boom and bust cycle rather than stability and sustainability.

The wider context is not great, and added to this performances and results at Hillsborough since Christmas 2019 have been a source of discontent for many fans.

Key priorities going forward

What happens at SWFC cannot be seen in isolation amongst this wider context. The Trust believes that positive engagement and communication with fans is so important for the stability and future of our club. In our view there should now be four strategic club priorities:

  1. To secure Championship football for the 21/22 season
  2. To ensure the club survives the immediate COVID-19 financial crisis
  3. To plan for a future after COVID-19, which might be very different to before
  4. To engage with supporters positively in helping the club to achieve 1, 2 and 3 above.

As a part of 4 above, a conversation needs to take place between club and fans on what should be the realistic objectives for the club in the context of the resources available (including any contribution Mr Chansiri is willing and able to make), and the willingness and ability of fans to contribute via ticket prices and merchandise. There are rights and responsibilities on both sides, we need a balanced position whereby the majority of fans and the club are comfortable with the consensus reached.

Given all the issues, it is not unreasonable for fans to ask questions of the club and seek reassurance about its current and future stability. We do not expect the club to operate in a goldfish bowl and share every detail openly, but we think it’s fair to ask that the club give a sense of the broad picture and the scale of the challenges it faces. It’s also reasonable for the club to give a fair hearing and respond constructively to new ideas that are constructively presented.

The club and the playing squad have tried to improve the connection between fans and the team through social media etc. It now needs a similar effort from the administration of the club in general. Fans can play a big role in helping the club; treating them as engaged stakeholders - rather than as permanently loyal customers who have nowhere else to go -will increase the chances of them pitching in to help. The Supporters Trust stands ready to help support and enable that process of engagement.

SWFC Supporters’ Trust Board

December 2020

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