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Estimates updated 18 Jul, 20:48 · Accounts synced 21 Jun, 22:04
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Brighton & Hove Albion

2026/27 spending-room estimate

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Season view

ProjectionSquad-cost basis
Football income
£271m
Squad cost
£284m
SCR ratio
105%
Room before points line
£28m
Over limitCurrent PSRwatch view using public data.

2026/27Squad-cost basis. This is the live view used across the rest of this page.

What does this mean?Forward-looking squad-cost estimate for 2026/27, built from public filings, reported transfer data, provider wage estimates and PSRwatch assumptions. Subject to transfer, wage, revenue and rule changes. These are unofficial PSRwatch estimates — final regulatory decisions sit with the leagues. Methodology

Quick answer

PSRwatch estimates Brighton & Hove Albion's 2026/27 squad-cost ratio at 105% of football income — past the 85% levy threshold but inside the 115% buffer. That leaves roughly £28m of annual squad-cost room before the 115% points-deduction line. Estimates updated 18 Jul, 20:48; accounts last synced 21 Jun, 22:04. These are independent PSRwatch estimates, not official Premier League calculations.

Use this page to answer: “How much PSR room do Brighton & Hove Albion have?” · “How close are Brighton & Hove Albion to a points deduction?” · “What is Brighton & Hove Albion's squad-cost ratio?”

Today's read

Brighton & Hove Albion are estimated to be past the 85% levy threshold but inside the 115% buffer.

They have around £28m of room before the 115% points-deduction threshold, with an SCR estimate of 105% against the 115% points line (the 85% levy line is the secondary reference).

They are past the 85% levy threshold but inside the 115% buffer, so the exposure is a financial levy on around £54m of overspend — a fine, not a points deduction.

Confirmed transfers this summer have reduced remaining room by about £33m (+12.4 percentage points).

The old-PSR model is not expected to be the biggest issue in the 2023/24-2025/26 closeout window.

Room before a points deduction

Room before points deduction
£28m

Annual squad-cost room before the 115% threshold where points deductions start.

SCR estimatei
105% of 115%

Points deductions start at 115% of football income. The 85% levy line is the secondary reference.

Room before levy thresholdi
(£54m)

Room before the 85% line where a financial levy on overspend starts.

Levy exposure
£54m

Financial levy charged on overspend above 85% — a fine, not a points deduction.

Transfer effect

This table translates confirmed transfer activity into spending-room impact. A transfer fee is normally spread across the player's contract as an annual transfer-fee cost. Wages, signing fees, agent fees, loans and sales then change the live squad-cost position.

Player / itemMoveFrom / ToFeeContractAnnual transfer-fee costiBook profit/lossSCR movement
CostinhaInOlympiacos Piraeus£11m4 yrs£3m£0m+2.6pp
Do-young YoonLoan out1.FC Magdeburg£0m1 yrs£0m£0m-1.9pp
James MilnerOutExternal clubUndisclosedSale/no fee spread~£0m~£5m-1.4pp
Jan Paul van HeckeOutTottenham Hotspur£50mSale/no fee spread£0m£33m-4.1pp
Jeremy SarmientoOutMiddlesbrough FC£3mSale/no fee spread£0m£2m-1.5pp
Luka VuskovicInTottenham Hotspur£45m4 yrs£12m£0m+7.0pp
Michael SvobodaInVenezia FC£4m4 yrs£1m£0m+1.7pp
Pascal StruijkInLeeds United£19m4 yrs£5m£0m+3.7pp
Rodrigo RêgoInSL Benfica B£3m4 yrs£1m£0m+1.8pp
Zadok YohannaInAIK£24m4 yrs£6m£0m+4.5pp

~ Undisclosed fees use a PSRwatch modelling estimate to derive squad-cost figures. Undisclosed or estimated sale fees are not counted as real football income until reported or filed.

Football income

The SCR estimate depends on football income, so PSRwatch starts from the latest filed accounts and then estimates the 2026/27 income base.

Latest actual revenue
£221m

2024/25

Football incomei
£271m

£254m low / £287m high

Player trading
£40m

Reported sale fees only. £8m of undisclosed-fee estimates are excluded from income until reported or filed.

Latest actual revenue
£221m
Matchday forecast
£41m
Broadcasting forecast
£108m
Commercial forecast
£81m
UEFA forecast
£0m
Player trading contribution
£40m
Football income
£271m

Latest filed revenue baseline: 2024/25.

Central forecast starts from the committed club forecast and splits football income using a league-typical modelled mix (about 18% matchday / 47% broadcasting in the Premier League) — the club's own filed mix will be used once its accounts disclose one.

Premier League participation is included in the broadcasting and commercial mix.

No UEFA revenue is included unless the club is flagged for Europe.

Low/high range is a deterministic +/-6% sensitivity around central football income.

Forecast income already clears the applicable Premier League floors (income >= GBP 175m, broadcasting >= GBP 95m), so no uplift was needed.

Squad-cost breakdown

Squad cost combines the club's accounts wage bill (all staff — a conservative stand-in for the League's player-and-coach definition), annual transfer-fee costs and estimated agent, signing, loan and bonus costs, compared with football income to give the SCR estimate.

Squad wage bill (accounts, all staff)
£178m

From the club's filed accounts: total staff costs including non-playing staff, bonuses and employer NI. The League's squad-cost test counts player and head-coach pay, so this numerator errs conservative.

Annual transfer-fee cost
£95m
Agent, signing, loan and bonus costs
£11m
Other squad-related costs
£0m
Squad cost
£284m
Football income
£271m
Squad Cost Ratio
104.8%
85% capacity (levy starts)
£230m
115% capacity (points deduction starts)
£311m
Room before the levy threshold
(£54m)
Room before a points deduction
£28m
Overspend subject to financial levy
£54m

Spending beyond 85% of football income attracts a financial levy on the overspend.

Old PSR: 2023/24-2025/26

Old PSR is the old three-year loss-based framework. It remains relevant for historic assessment and final closeout, but it is no longer the main live view for 2026/27 squad-building. Figures here are a PSRwatch model from filed accounts and public data — official PSR calculations can include private and regulatory adjustments that are not public.

3-year adjusted result
£192m

2023/24, 2024/25, 2025/26

Base loss allowance
£15m

GBP 5m per known PL/EFL season.

Equity applied
£0m

Available £0m; cap £90m.

Modelled old-PSR roomi
£207m

Before undisclosed/private adjustments.

Maximum allowable loss
£15m

Funded allowance available for this cycle.

Funding shortfall
£0m

Shortfall to support losses above baseline if needed.

Leagues
PL / PL / PL

League mix drives PL/EFL loss cap.

3-year adjusted result
£192m
Adjusted old PSR loss
£0m
Base loss allowance
£15m
Equity/secure funding available
£0m
Equity cap
£90m
Equity applied to current loss
£0m
Maximum funded allowable loss
£15m
Old PSR headroom
£207m
Old PSR headroom as pct of allowance
1381.4%

UEFA rules

Not currently flagged for UEFA squad-cost rules.

UEFA statusi
Not flagged

Not currently flagged for UEFA rules.

UEFA ratio
N/A

No UEFA SCR calculation applied.

Owner funding

Owner funding can affect financial resilience and, under the old PSR framework, support permitted losses. It does not automatically create new squad-cost room under the revenue-linked SCR model.

Funding available
£0m

2023/24, 2024/25, 2025/26

Applied to old PSR
£0m

Cycle cap £90m.

Affects old PSR
Yes

Can support the old funded loss allowance.

Affects SCR capacity
No

SCR is revenue-linked, so owner funding is not automatic capacity.

Player ledger

Player-level squad-cost model from contract, wage and player-registration cost data.

Per-player wages are estimated gross fixed salaries from public sources. They sum well below the accounts wage bill used in the squad-cost estimate above, because that bill also covers bonuses, employer NI and non-playing staff.

PlayerPositionContract endCapitalised costWage estimateAnnual transfer-fee costiAnnual squad cost
Bart VerbruggenGoalkeeper2028-06-30£1m£2m£6m£7m
Carl RushworthGoalkeeper2027-06-30£0m£0m£2m£2m
James BeadleGoalkeeper2028-06-30£0m£0m£1m£1m
Jason SteeleGoalkeeper2027-06-30£0m£1m£0m£1m
Tom McGillGoalkeeper2027-06-30£0m£1m£0m£1m
Luka VuskovicCentre-Back2031-06-30£46m£7m£8m£16m
Pascal StruijkCentre-Back2031-06-30£20m£5m£3m£8m
Diego CoppolaCentre-Back2030-06-30£0m£1m£3m£4m
Olivier BoscagliCentre-Back2030-06-30£0m£3m£2m£5m
Igor JulioCentre-Back2027-06-30£0m£4m£1m£5m
Eiran CashinCentre-Back2030-06-30£0m£0m£1m£1m
Michael SvobodaCentre-Back2030-06-30£4m£3m£0m£4m
Lewis DunkCentre-Back2027-06-30£0m£4m£0m£5m
Ferdi KadıoğluLeft-Back2028-06-30£0m£5m£5m£9m
Maxim De CuyperLeft-Back2030-06-30£0m£3m£3m£6m
Mats WiefferRight-Back2029-06-30£0m£3m£3m£7m
CostinhaRight-Back2031-06-30£11m£4m£1m£5m
Carlos BalebaDefensive Midfield2028-06-30£1m£1m£8m£8m
Jack HinshelwoodDefensive Midfield2029-06-30£0m£2m£4m£5m
Yasin AyariCentral Midfield2027-06-30£0m£0m£5m£5m
Diego GómezCentral Midfield2030-06-30£0m£1m£3m£5m
Matt O'RileyCentral Midfield2029-06-30£0m£3m£3m£6m
Malick YalcouyéCentral Midfield2029-06-30£0m£1m£2m£2m
Pascal GroßCentral Midfield2027-06-30£0m£5m£0m£5m
Facundo BuonanotteAttacking Midfield2028-06-30£0m£1m£2m£3m
Kaoru MitomaLeft Winger2027-06-30£0m£4m£3m£7m
Ibrahim OsmanLeft Winger2029-06-30£0m£1m£1m£2m
Tom WatsonLeft Winger2029-06-30£0m£1m£1m£2m
Yankuba MintehRight Winger2029-06-30£1m£2m£6m£8m
Zadok YohannaRight Winger2031-06-30£24m£5m£3m£8m
Amario Cozier-DuberryRight Winger2028-06-30£0m£1m£1m£1m
Rodrigo RêgoRight Winger2031-06-30£3m£4m£0m£4m
Georginio RutterCentre-Forward2028-06-30£0m£4m£4m£8m
Charalampos KostoulasCentre-Forward2030-06-30£0m£2m£3m£6m
Evan FergusonCentre-Forward2029-06-30£0m£3m£3m£6m
Stefanos TzimasCentre-Forward2030-06-30£0m£1m£3m£4m
Danny WelbeckCentre-Forward2027-06-30£0m£3m£0m£4m
Brajan GrudaSEN2027-06-30£0m£4m£0m£4m
Do-young YoonSEN2027-06-30£0m£4m£0m£4m

Methodology and sources

Premier League SCR is estimated as squad costs divided by football income. Spending between 85% and 115% of football income attracts a financial levy on the overspend; crossing 115% brings a fixed 6-point deduction plus 1 further point per GBP 6.5m spent beyond the 115% capacity.

Squad costs use the club's accounts wage bill (all staff — conservative vs the League's player-and-coach definition), annual transfer-fee cost, and estimated agent, signing, loan and bonus costs.

Transfer fees are spread across contract life. Sales compare proceeds with remaining book value to estimate book profit or loss.

Revenue forecasts start from the latest filed accounts and committed club forecast, then split 2026/27 football income into matchday, broadcasting, commercial, UEFA and player-trading lines.

Old PSR is retained only as a 2023/24-2025/26 closeout layer. Owner funding can support the old loss allowance when available and capped, but it does not create new SCR revenue capacity.

Each public snapshot is generated from PSRwatch-owned JSON files after validation, with the last good snapshot kept if an upstream refresh fails.

Brighton & Hove Albion latest accounts extract (2024/25) - Accounts values are parsed from Companies House filings where available, then normalised into the committed full dataset.

PSRwatch 2026/27 squad-cost forecast - Forecast uses committed income, wage, annual transfer-fee cost and transfer assumptions with deterministic rule calculations.

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Glossary

Squad Cost Ratio
Squad costs divided by football income.
Football income
Forecast matchday, broadcasting, commercial, UEFA and relevant player-trading income used as the SCR denominator.
Room before limit
Annual squad-cost capacity before the 85% levy threshold is reached.
Levy threshold (85%)
Spending beyond 85% of football income attracts a financial levy (fine) on the overspend, up to the 115% buffer.
Red zone / points threshold (115%)
Crossing 115% of football income brings a fixed 6-point deduction, plus 1 further point per GBP 6.5m spent beyond the 115% capacity.
UEFA rules
Separate squad-cost pressure for clubs in European competition, shown against a 70% threshold.
Old PSR
The old three-year loss-based regime, retained as a closeout layer for 2023/24-2025/26.
Owner equity / secure funding
Funding that can support old PSR loss allowance when available and capped, but does not automatically add SCR capacity.
Annual transfer-fee cost
Capitalised transfer cost spread across the player's contract.
Book value
Unamortised capitalised player cost remaining on the balance sheet.
Book profit/loss
Sale proceeds less remaining book value and sale costs.
Academy sale
Sale of a club-developed player, often carrying low book value and high book profit.
Free transfer
A transfer with no fee, though wages, signing fee and agent fee can still affect squad cost.
Loan fee
Temporary fee or wage contribution linked to a loan move.
Transfer effect
Change in annual squad-cost room caused by transfer activity.
Spendable capacity
Annual squad-cost room converted into a football-language estimate, not a recommendation or exact budget.
PSRwatch is independent. Figures are unofficial estimates from public filings, transfer data and PSRwatch modelling. They are not endorsed by the Premier League, EFL, UEFA or any club.