Back to the board
Model updated: 01 Sept 2026
Brighton & Hove Albion
2026/27 spending-room estimate
Quick answer
PSRwatch estimates Brighton & Hove Albion's 2026/27 squad-cost ratio at 96% of football income - above the 85% Green Threshold but comfortably below the 115% Red Threshold - the levy / allowance zone. That leaves roughly £55m of annual squad-cost room before the 115% Red Threshold. Model updated: 01 Sept 2026 · Accounts data refreshed: 18 Jul 2026. These are independent PSRwatch estimates, not official Premier League calculations.
Use this page to answer: “How much can Brighton & Hove Albion spend?” · “How close are Brighton & Hove Albion to a points deduction?” · “What is Brighton & Hove Albion's squad-cost ratio?”
Room to the Red Threshold
Room to Red Threshold
£55m
Annual squad-cost room before the 115% Red Threshold - the primary line where sporting-sanction (points) risk starts.
Squad-cost ratio
96% of 115%
The 115% Red Threshold is the primary sporting-sanction line. The 85% Green Threshold is the secondary levy / allowance line.
Room to Green Threshold
(£34m)
Room before the 85% Green Threshold, above which a levy / allowance charge (not a points deduction) applies to overspend.
Levy / allowance exposure
£34m
Levy on overspend above the 85% Green Threshold - a fine, not a points deduction.
What this means for Brighton & Hove Albion
They are above the 85% Green Threshold but inside the 115% Red Threshold, so the exposure is a levy / allowance charge on around £34m of overspend - a fine, not a points deduction.
Confirmed transfers this summer have reduced remaining room by about £8m (+2.4 percentage points).
The old-PSR model is not expected to be the biggest issue in the 2023/24-2025/26 closeout window.
How Brighton & Hove Albion compare
Compare with another club →Room to the Red Threshold
£55m
13th of 20 Premier League clubs
League median £72m
Squad-cost ratio
96%
13th of 20 Premier League clubs
League median 92%
Football income
£294m
9th of 20 Premier League clubs
League median £265m
Ranked on PSRwatch's own 2026/27 estimates, not official league figures.
Why this club is in this position
2026/27 · Premier League Squad Cost Ratio - a PSRwatch model, not an official league finding.
The numbers behind it
| Football income | £294m |
| Squad cost | £284m |
| - of which wages | £178m |
| - of which amortisation | £95m |
| Player trading contribution | £119m |
| Room to Green Threshold (85%) | −£34m |
| Room to Red Threshold (115%) | +£55m |
What creates the pressure
- High wage bill - £178m a year is 63% of squad cost
- High amortisation - past transfer fees still cost £95m a year
- Over the 85% Green Threshold - levy exposure (a fine, not a points deduction)
What improves the position
- A sale would improve headroom - sale profit counts in the model straight away
- Higher football income adds room - every £1m of income covers more squad cost
- Lower wages (departures or expiring deals) reduce squad cost fastest
And under Old PSR (2023/24–2025/26, the older loss-based rule)
- Profitable three-year window - losses are not the issue
- No eligible owner equity found in the filings, so the £15m baseline allowance applies
Full figures (baseline, source-backed and max-funded scenario) are in the Old PSR result section below.
Where to go next
Compare Brighton & Hove Albion with another club
Side-by-side squad-cost room, wages, amortisation and Old PSR result.
Model a transfer for Brighton & Hove Albion
Add a signing or a sale and see the effect on squad-cost room.
Clubs in a similar position
Analysis on Brighton & Hove Albion
- Carlos Baleba to Manchester United: what the £63.8m move does to their squad-cost room
- Carl Rushworth to Coventry City: what the £21.6m move does to their squad-cost room
- Brighton & Hove Albion accounts explained: what the 2024/25 filing really says
- Zadok Yohanna to Brighton & Hove Albion: what the £23.5m move does to their squad-cost room
See Brighton & Hove Albion's financial forecast - the income statement, projected forward from filed accounts, with every figure traceable to its source.
Season view
ProjectionSquad-cost basisFootball income
£294m
Squad cost
£284m
Squad-cost ratio
96%
Room to Red Threshold
£55m
Levy zoneCurrent PSRwatch view using public data.
2026/27 - Premier League squad-cost projection. 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. MethodologyTransfer 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 / item | Move | From / To | Fee | Contract | Annual transfer-fee cost | Book profit/loss | Ratio movement |
|---|---|---|---|---|---|---|---|
| Carl Rushworth | Out | Coventry City | £22m | Sale/no fee spread | £0m | £14m | -1.0pp |
| Carlos Baleba | Out | Manchester United | £64m | Sale/no fee spread | £0m | £41m | -4.3pp |
| Costinha | In | Olympiacos Piraeus | £11m | 4 yrs | £3m | £0m | +2.3pp |
| Danny Welbeck | Out | Chelsea | £5m | Sale/no fee spread | £0m | £3m | -2.3pp |
| Diego Coppola | Out | Paris FC | £15m | Sale/no fee spread | £0m | £10m | -1.5pp |
| Do-young Yoon | Loan out | 1.FC Magdeburg | £0m | 1 yrs | £0m | £0m | -1.8pp |
| Facundo Buonanotte | Loan out | Elche CF | £0m | 1 yrs | £0m | £0m | -1.8pp |
| James Beadle | Loan out | Birmingham City | £0m | 1 yrs | £0m | £0m | -1.4pp |
| James Beadle | In | Brighton & Hove Albion U21 | Undisclosed | 4 yrs | ~£4m | ~£0m | +2.9pp |
| James Milner | Out | External club | Undisclosed | Sale/no fee spread | ~£0m | ~£5m | -1.3pp |
| Jan Paul van Hecke | Out | Tottenham Hotspur | £50m | Sale/no fee spread | £0m | £33m | -3.8pp |
| Jaouen Hadjam | In | BSC Young Boys | £11m | 4 yrs | £3m | £0m | +2.4pp |
| Jeremy Sarmiento | Out | Middlesbrough FC | £3m | Sale/no fee spread | £0m | £2m | -1.4pp |
| Luka Vuskovic | In | Tottenham Hotspur | £45m | 4 yrs | £12m | £0m | +6.4pp |
| Michael Svoboda | In | Venezia FC | £4m | 4 yrs | £1m | £0m | +1.6pp |
| Pascal Struijk | In | Leeds United | £19m | 4 yrs | £5m | £0m | +3.4pp |
| Promise David | Loan in | Union Saint-Gilloise | £0m | 1 yrs | £0m | £0m | +1.8pp |
| Rodrigo Rêgo | In | SL Benfica B | £3m | 4 yrs | £1m | £0m | +1.7pp |
| Rodrigo Rêgo | Loan out | CD Castellón | £0m | 1 yrs | £0m | £0m | -1.8pp |
| Tommy Watson | Loan out | Leicester City | £0m | 1 yrs | £0m | £0m | -1.8pp |
| Zadok Yohanna | In | AIK | £24m | 4 yrs | £6m | £0m | +4.1pp |
~ 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 squad-cost ratio 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 income
£294m
£277m low / £312m high
Player trading
£119m
Reported sale fees only. £8m of undisclosed-fee estimates are excluded from income until reported or filed.
Latest actual revenue
£221m
Matchday forecast
£32m
Broadcasting forecast
£95m
Commercial forecast
£49m
UEFA forecast
£0m
Player trading contribution
£119m
Football income
£294m
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.
Broadcasting income lifted to the Premier League floor of GBP 95m (was below it), adding about GBP 24m.
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 squad-cost ratio 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
£294m
Squad Cost Ratio
96.4%
85% capacity (levy starts)
£250m
115% capacity (points deduction starts)
£338m
Room before the levy threshold
(£34m)
Room before a points deduction
£55m
Overspend subject to financial levy
£34m
Spending beyond 85% of football income attracts a financial levy on the overspend.
Other rule frameworks
Brighton & Hove Albion are also measured against the older Profitability & Sustainability rules and, where they qualify, UEFA's squad-cost rule. Neither is the live Premier League rule for 2026/27 squad-building.
Old PSR result
£207m roomBaseline allowance2023/24–2025/26
No eligible owner funding is verified for this window, so PSRwatch uses the £15m baseline allowance - never an assumed maximum. Old PSR is the older three-year loss framework; it is no longer the live rule for 2026/27 squad-building. This is a public-data model, not an official league finding.
View detailed calculation
3-year adjusted result
£192m
2023/24, 2024/25, 2025/26
Baseline allowance
£15m
GBP 5m per known PL/EFL season.
Verified eligible funding available
£0m
Total verified equity in the window - can exceed the amount the cap lets the model apply.
Eligible funding applied
£0m
Capped at £90m above the baseline.
Baseline result
£207m
Room on the baseline allowance only.
Source-backed funded result
unavailable
Baseline + verified owner equity. Unavailable without verified funding.
Max-funded scenario
£297m
If fully owner-funded to £105m - a labelled scenario, never the headline without verified funding.
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
Verified PSR-eligible equity
£0m
Equity cap
£90m
Equity applied to current loss
£0m
Headline allowable loss
£15m
Baseline room
£207m
Source-backed funded room
£207m
Max-funded scenario room
£297m
Old PSR headroom (headline)
£207m
Old PSR headroom as pct of allowance
1381.4%
Owner funding note: 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. Old PSR allows higher losses only where secure funding/equity is evidenced; owner and shareholder loans are excluded unless validly converted to eligible equity. Before undisclosed/private adjustments.
UEFA rules
Not currently flagged for UEFA squad-cost rules.
UEFA status
Not flagged
Not currently flagged for UEFA rules.
UEFA ratio
N/A
No UEFA squad-cost calculation applied.
Player ledger
Player-level squad-cost model from contract, wage and player-registration cost data.
Per-player wages are gross fixed salaries from public sources, or a labelled estimate where no salary is published. This table is a DECOMPOSITION: the squad-cost estimate above stays anchored to the club's own filed accounts, and the difference is shown below rather than hidden.
Reconciliation to the accounts: players listed here account for £112m of the £178m wage bill, leaving £66m unallocated (bonuses, employer NI, coaching and non-playing staff), and £114m of the £95m player-registration amortisation - £19m MORE than the club's filed charge, because contracts signed since that year end amortise above it. The club totals come from the accounts; this table never replaces them.
| Player | Position | Contract end | Capitalised cost | Wage estimate | Annual transfer-fee cost | Annual squad cost |
|---|---|---|---|---|---|---|
| Bart Verbruggen | Goalkeeper | 2028-06-30 | £0m | £2m | £0mapportioned | £2m |
| Jason Steele | Goalkeeper | 2027-06-30 | £0m | £1m | £0mapportioned | £1m |
| Tom McGill | Goalkeeper | 2027-06-30 | £0m | £1m | £0mapportioned | £1m |
| Luka Vuskovic | Centre-Back | 2031-06-30 | £46m | £3m-£5mest | £9m | £14m |
| Pascal Struijk | Centre-Back | 2031-06-30 | £20m | £3m-£5mest | £4m | £9m |
| Olivier Boscagli | Centre-Back | 2030-06-30 | £0m | £3m | £0mfree/loan | £3m |
| Igor Julio | Centre-Back | 2027-06-30 | £0m | £3m-£5mest | £0mapportioned | £4m |
| Eiran Cashin | Centre-Back | 2030-06-30 | £9m | £0m | £2m | £3m |
| Lewis Dunk | Centre-Back | 2027-06-30 | £0m | £4m | £0mapportioned | £4m |
| Michael Svoboda | Centre-Back | 2030-06-30 | £4m | £2m-£5mest | £1m | £5m |
| Ferdi Kadıoğlu | Left-Back | 2028-06-30 | £26m | £5m | £13m | £17m |
| Maxim De Cuyper | Left-Back | 2030-06-30 | £17m | £3m | £4m | £7m |
| Jaouen Hadjam | Left-Back | 2031-06-30 | £11m | £2m-£5mest | £2m | £6m |
| Mats Wieffer | Right-Back | 2029-06-30 | £28m | £3m | £9m | £12m |
| Costinha | Right-Back | 2031-06-30 | £11m | £2m-£5mest | £2m | £6m |
| Jack Hinshelwood | Defensive Midfield | 2029-06-30 | £0m | £2m | £0mapportioned | £2m |
| Yasin Ayari | Central Midfield | 2027-06-30 | £0m | £0m | £0mapportioned | £0m |
| Diego Gómez | Central Midfield | 2031-06-30 | £11m | £1m | £2m | £3m |
| Matt O'Riley | Central Midfield | 2029-06-30 | £26m | £3m | £8m | £12m |
| Malick Yalcouyé | Central Midfield | 2029-06-30 | £6m | £1m | £2m | £3m |
| Pascal Groß | Central Midfield | 2027-06-30 | £2m | £5m | £2m | £6m |
| Kaoru Mitoma | Left Winger | 2027-06-30 | £0m | £4m | £0mapportioned | £4m |
| Ibrahim Osman | Left Winger | 2029-06-30 | £17m | £1m | £5m | £7m |
| Yankuba Minteh | Right Winger | 2029-06-30 | £30m | £2m | £10m | £12m |
| Zadok Yohanna | Right Winger | 2031-06-30 | £24m | £3m-£5mest | £5m | £9m |
| Amario Cozier-Duberry | Right Winger | 2028-06-30 | £0m | £1m | £0mfree/loan | £1m |
| Georginio Rutter | Centre-Forward | 2028-06-30 | £41m | £4m | £20m | £24m |
| Charalampos Kostoulas | Centre-Forward | 2030-06-30 | £30m | £2m | £7m | £9m |
| Evan Ferguson | Centre-Forward | 2029-06-30 | £0m | £3m | £0mapportioned | £3m |
| Stefanos Tzimas | Centre-Forward | 2030-06-30 | £23m | £1m | £6m | £7m |
| Promise David | Centre-Forward | 2027-06-30 | £0m | £3m-£5mest | £0mfree/loan | £5m |
| Brajan Gruda | SEN | 2027-06-30 | £0m | £3m-£5mest | £0m | £4m |
| Do-young Yoon | SEN | 2027-06-30 | £0m | £3m-£5mest | £0m | £4m |
| Facundo Buonanotte | SEN | 2027-06-30 | £0m | £3m-£5mest | £0m | £4m |
| James Beadle | SEN | 2027-06-30 | £0m | £3m-£5mest | £0m | £4m |
| Rodrigo Rêgo | SEN | 2030-06-30 | £3m | £4m | £1m | £5m |
| Tommy Watson | SEN | 2027-06-30 | £0m | £3m-£5mest | £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.
How PSRwatch estimates workThe squad-cost rule, explainedHow Companies House filings feed these numbersModel a transfer for Brighton & Hove Albion
Spotted something wrong for Brighton & Hove Albion? Report an issue.
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.
What changed
Brighton & Hove Albion's financial model was last published on 1 September 2026. 77 published revisions on record.
No figures changed in the latest rebuild - the published position is unchanged.
Financial forecast
Financial model built from filed accounts, sourced facts and labelled assumptions, with a forward income-statement forecast. Expand any line to see where the number comes from.
Model completeness 75%Forecast confidence lowReadiness Tier BReconciliation partial - cash flow not verifiedModel platform-v1.1
Revenue 2028/29F
£211.5m
Staff costs
£158.7m
Player amortisation
£81.8m
Pre-tax result
-£7.3m
Squad-cost ratio
-
2020/21AFiled accounts2021/22AFiled accounts2022/23AFiled accounts2023/24AFiled accounts2024/25AFiled accounts2025/26EPSRwatch estimate2026/27FPSRwatch forecast2027/28FPSRwatch forecast2028/29FPSRwatch forecast
What moves revenue from 2024/25A to 2028/29F
- Matchday+£0.0m
- Media & competition distributions+£11.0m
- Commercial+£0.0m
Calculated from the model itself - the same numbers as the statement lines below, not separately maintained copy.
Income statement
| Line (£m) | 2020/21A | 2021/22A | 2022/23A | 2023/24A | 2024/25A | 2025/26E | 2026/27F | 2027/28F | 2028/29F |
|---|---|---|---|---|---|---|---|---|---|
Total revenueWhere this number comes from (2028/29F) CalculationTotal revenue£211.5m = matchday + media + commercial CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 FactStadium capacity 2028/29: 31876 seats (official, high)31,876 seats AssumptionAttendance utilisation 98.4%98.4% Assumption19 home league matches19 matches Assumption0 home domestic cup ties0 matches Assumption0 home European ties0 matches AssumptionMatchday yield £46.18/attendee46.18 GBP CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 AssumptionPL central distributions £161.6m£161.6m CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution EventNo European competition 2028/29 (assumed)£0.0m CalculationNot modelled for 2028/29: no evidenced domestic cup prize money CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m ContractNike (kit-manufacturer) - value not reliably reported, excluded from sum ContractAmerican Express (shirt-sponsor) - value not reliably reported, excluded from sum ContractAmerican Express (stadium-naming) - value not reliably reported, excluded from sum AssumptionCommercial base beyond registered deals £22.41m£22.4m Sources: Companies House (audited statutory accounts) · Football Ground Guide · Wikipedia · Brighton & Hove Albion F.C. · SportsPro (reporting The Athletic) · Brighton & Hove Albion F.C. | £139.7m | £167.4m | £203.6m | £221.3m | £221.1m | £211.5m | £215.9m | £211.5m | £211.5m |
Matchday revenueWhere this number comes from (2028/29F) CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 FactStadium capacity 2028/29: 31876 seats (official, high)31,876 seats AssumptionAttendance utilisation 98.4%98.4% Assumption19 home league matches19 matches Assumption0 home domestic cup ties0 matches Assumption0 home European ties0 matches AssumptionMatchday yield £46.18/attendee46.18 GBP | £0.5m | £20.6m | £24.5m | £27.7m | £27.5m | £27.5m | £31.9m | £27.5m | £27.5m |
Media / broadcasting revenueWhere this number comes from (2028/29F) CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 AssumptionPL central distributions £161.6m£161.6m CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution EventNo European competition 2028/29 (assumed)£0.0m CalculationNot modelled for 2028/29: no evidenced domestic cup prize money Sources: Wikipedia | £123.0m | £126.0m | £154.9m | £163.5m | £150.6m | £161.6m | £161.6m | £161.6m | £161.6m |
Premier League distributions◦Where this number comes from (2028/29F) CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 AssumptionPL central distributions £161.6m£161.6m | - | - | - | - | - | £161.6m | £161.6m | £161.6m | £161.6m |
UEFA distributions◦Where this number comes from (2028/29F) CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution EventNo European competition 2028/29 (assumed)£0.0m Sources: Wikipedia | - | - | - | - | - | £0.0m | £0.0m | £0.0m | £0.0m |
Commercial revenueWhere this number comes from (2028/29F) CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m ContractNike (kit-manufacturer) - value not reliably reported, excluded from sum ContractAmerican Express (shirt-sponsor) - value not reliably reported, excluded from sum ContractAmerican Express (stadium-naming) - value not reliably reported, excluded from sum AssumptionCommercial base beyond registered deals £22.41m£22.4m Sources: Companies House (audited statutory accounts) · Brighton & Hove Albion F.C. · SportsPro (reporting The Athletic) · Brighton & Hove Albion F.C. | £8.3m | £15.2m | £17.6m | £20.2m | £22.4m | £22.4m | £22.4m | £22.4m | £22.4m |
Other revenueWhere this number comes from (2028/29F) AssumptionOther revenue £5m£5.0m Sources: Companies House (audited statutory accounts) | £2.5m | £0.0m | £24.9m | £2.5m | £5.0m | £5.0m | £5.0m | £5.0m | £5.0m |
Total staff costsWhere this number comes from (2028/29F) CalculationTotal staff costs£158.7m AssumptionStaff costs £158.68m£158.7m Sources: Companies House (audited statutory accounts) | - | - | £124.4m | £142.2m | £158.7m | £158.7m | £158.7m | £158.7m | £158.7m |
Other operating costsWhere this number comes from (2028/29F) AssumptionOther operating costs £73.75m£73.8m Sources: Companies House (audited statutory accounts) | - | - | £53.2m | £67.8m | £73.8m | £73.8m | £73.8m | £73.8m | £73.8m |
EBITDA◦Where this number comes from (2028/29F) CalculationEBITDA-£20.9m = revenue − staff costs − other operating costs CalculationTotal revenue£211.5m = matchday + media + commercial CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 FactStadium capacity 2028/29: 31876 seats (official, high)31,876 seats AssumptionAttendance utilisation 98.4%98.4% Assumption19 home league matches19 matches Assumption0 home domestic cup ties0 matches Assumption0 home European ties0 matches AssumptionMatchday yield £46.18/attendee46.18 GBP CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 AssumptionPL central distributions £161.6m£161.6m CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution EventNo European competition 2028/29 (assumed)£0.0m CalculationNot modelled for 2028/29: no evidenced domestic cup prize money CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m ContractNike (kit-manufacturer) - value not reliably reported, excluded from sum ContractAmerican Express (shirt-sponsor) - value not reliably reported, excluded from sum ContractAmerican Express (stadium-naming) - value not reliably reported, excluded from sum AssumptionCommercial base beyond registered deals £22.41m£22.4m CalculationTotal staff costs£158.7m AssumptionStaff costs £158.68m£158.7m AssumptionOther operating costs £73.75m£73.8m Sources: Companies House (audited statutory accounts) · Football Ground Guide · Wikipedia · Brighton & Hove Albion F.C. · SportsPro (reporting The Athletic) · Brighton & Hove Albion F.C. | - | - | £50.9m | £13.8m | -£6.4m | -£20.9m | -£16.6m | -£20.9m | -£20.9m |
Player registration amortisationWhere this number comes from (2028/29F) CalculationPlayer registration amortisation£81.8m = held at the club's own last filed amortisation charge: the player subledger holds no registrations for this period and there is no filed NBV anchor to run residual cohorts off AssumptionPlayer amortisation £81.84m£81.8m Sources: Companies House (audited statutory accounts) | - | £45.4m | £32.8m | £39.3m | £81.8m | £81.8m | £81.8m | £81.8m | £81.8m |
Player registration impairmentWhere this number comes from (2028/29F) CalculationPlayer registration impairment£0.0m = no impairment assumed: impairments follow specific squad events (a player written down after injury or exclusion) and are not forecastable from public data. Any impairment would reduce the result below this base case | - | - | - | - | - | £0.0m | £0.0m | £0.0m | £0.0m |
Operating profit/(loss)Where this number comes from (2028/29F) CalculationOperating profit/(loss) excluding player trading-£102.7m = EBITDA − player amortisation; this filer does not disclose depreciation separately, so it already sits inside other operating costs and is not deducted twice CalculationEBITDA-£20.9m = revenue − staff costs − other operating costs CalculationTotal revenue£211.5m = matchday + media + commercial CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 FactStadium capacity 2028/29: 31876 seats (official, high)31,876 seats AssumptionAttendance utilisation 98.4%98.4% Assumption19 home league matches19 matches Assumption0 home domestic cup ties0 matches Assumption0 home European ties0 matches AssumptionMatchday yield £46.18/attendee46.18 GBP CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 AssumptionPL central distributions £161.6m£161.6m CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution EventNo European competition 2028/29 (assumed)£0.0m CalculationNot modelled for 2028/29: no evidenced domestic cup prize money CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m ContractNike (kit-manufacturer) - value not reliably reported, excluded from sum ContractAmerican Express (shirt-sponsor) - value not reliably reported, excluded from sum ContractAmerican Express (stadium-naming) - value not reliably reported, excluded from sum AssumptionCommercial base beyond registered deals £22.41m£22.4m CalculationTotal staff costs£158.7m AssumptionStaff costs £158.68m£158.7m AssumptionOther operating costs £73.75m£73.8m CalculationPlayer registration amortisation£81.8m = held at the club's own last filed amortisation charge: the player subledger holds no registrations for this period and there is no filed NBV anchor to run residual cohorts off AssumptionPlayer amortisation £81.84m£81.8m Sources: Companies House (audited statutory accounts) · Football Ground Guide · Wikipedia · Brighton & Hove Albion F.C. · SportsPro (reporting The Athletic) · Brighton & Hove Albion F.C. | -£53.1m | -£36.9m | £18.1m | -£25.6m | -£88.2m | -£102.7m | -£98.4m | -£102.7m | -£102.7m |
Profit on disposal of player registrationsWhere this number comes from (2028/29F) CalculationProfit on disposal of registrations£96.2m = known transactions (subledger) + baseline assumption for windows that have not yet happened CalculationKnown disposals (subledger: fee − NBV per player)£0.0m = guaranteed fee − net book value at disposal, per player AssumptionBaseline disposal profit £96.19m£96.2m Sources: Companies House (audited statutory accounts) | £6.6m | £62.4m | £121.4m | £110.3m | £56.9m | £96.2m | £96.2m | £96.2m | £96.2m |
Finance incomeWhere this number comes from (2028/29F) AssumptionFinance income £6.12m£6.1m Sources: Companies House (audited statutory accounts) | £0.0m | £3.3m | £5.1m | £7.3m | £6.1m | £6.1m | £6.1m | £6.1m | £6.1m |
Finance costsWhere this number comes from (2028/29F) CalculationFinance costs£6.8m = interest on debt instruments + other finance charges + interest on opening revolver draws (in-year draws accrue from the following period) CalculationFinancing fy2029: interest £0.0m, closing debt £0.0m£0.0m = per instrument: interest = avg(opening, closing) × rate; closing debt = Σ balances after drawdowns, repayments and schedule AssumptionNet finance costs £6.82m£6.8m Sources: Companies House (audited statutory accounts) | £3.0m | £1.4m | £2.6m | £3.8m | £6.8m | £6.8m | £6.8m | £6.8m | £6.8m |
Profit/(loss) before taxWhere this number comes from (2028/29F) CalculationProfit/(loss) before tax-£7.3m = operating profit + player disposal profit + finance income − finance costs CalculationOperating profit/(loss) excluding player trading-£102.7m = EBITDA − player amortisation; this filer does not disclose depreciation separately, so it already sits inside other operating costs and is not deducted twice CalculationEBITDA-£20.9m = revenue − staff costs − other operating costs CalculationTotal revenue£211.5m = matchday + media + commercial CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 FactStadium capacity 2028/29: 31876 seats (official, high)31,876 seats AssumptionAttendance utilisation 98.4%98.4% Assumption19 home league matches19 matches Assumption0 home domestic cup ties0 matches Assumption0 home European ties0 matches AssumptionMatchday yield £46.18/attendee46.18 GBP CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 AssumptionPL central distributions £161.6m£161.6m CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution EventNo European competition 2028/29 (assumed)£0.0m CalculationNot modelled for 2028/29: no evidenced domestic cup prize money CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m ContractNike (kit-manufacturer) - value not reliably reported, excluded from sum ContractAmerican Express (shirt-sponsor) - value not reliably reported, excluded from sum ContractAmerican Express (stadium-naming) - value not reliably reported, excluded from sum AssumptionCommercial base beyond registered deals £22.41m£22.4m CalculationTotal staff costs£158.7m AssumptionStaff costs £158.68m£158.7m AssumptionOther operating costs £73.75m£73.8m CalculationPlayer registration amortisation£81.8m = held at the club's own last filed amortisation charge: the player subledger holds no registrations for this period and there is no filed NBV anchor to run residual cohorts off AssumptionPlayer amortisation £81.84m£81.8m CalculationProfit on disposal of registrations£96.2m = known transactions (subledger) + baseline assumption for windows that have not yet happened CalculationKnown disposals (subledger: fee − NBV per player)£0.0m = guaranteed fee − net book value at disposal, per player AssumptionBaseline disposal profit £96.19m£96.2m AssumptionFinance income £6.12m£6.1m CalculationFinance costs£6.8m = interest on debt instruments + other finance charges + interest on opening revolver draws (in-year draws accrue from the following period) CalculationFinancing fy2029: interest £0.0m, closing debt £0.0m£0.0m = per instrument: interest = avg(opening, closing) × rate; closing debt = Σ balances after drawdowns, repayments and schedule AssumptionNet finance costs £6.82m£6.8m Sources: Companies House (audited statutory accounts) · Football Ground Guide · Wikipedia · Brighton & Hove Albion F.C. · SportsPro (reporting The Athletic) · Brighton & Hove Albion F.C. | -£49.5m | £27.4m | £142.0m | £88.3m | -£32.0m | -£7.3m | -£2.9m | -£7.3m | -£7.3m |
Tax charge/(credit)Where this number comes from (2028/29F) CalculationTax charge/(credit)-£1.6m = pre-tax loss £-7.25m × 22% credit-recognition rate, matching the filed pattern of deferred-tax assets recognised on losses CalculationProfit/(loss) before tax-£7.3m = operating profit + player disposal profit + finance income − finance costs CalculationOperating profit/(loss) excluding player trading-£102.7m = EBITDA − player amortisation; this filer does not disclose depreciation separately, so it already sits inside other operating costs and is not deducted twice CalculationEBITDA-£20.9m = revenue − staff costs − other operating costs CalculationTotal revenue£211.5m = matchday + media + commercial CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 FactStadium capacity 2028/29: 31876 seats (official, high)31,876 seats AssumptionAttendance utilisation 98.4%98.4% Assumption19 home league matches19 matches Assumption0 home domestic cup ties0 matches Assumption0 home European ties0 matches AssumptionMatchday yield £46.18/attendee46.18 GBP CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution CalculationNot modelled for 2028/29: no evidenced domestic cup prize money CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m ContractNike (kit-manufacturer) - value not reliably reported, excluded from sum ContractAmerican Express (shirt-sponsor) - value not reliably reported, excluded from sum ContractAmerican Express (stadium-naming) - value not reliably reported, excluded from sum AssumptionCommercial base beyond registered deals £22.41m£22.4m CalculationTotal staff costs£158.7m AssumptionStaff costs £158.68m£158.7m AssumptionOther operating costs £73.75m£73.8m CalculationPlayer registration amortisation£81.8m = held at the club's own last filed amortisation charge: the player subledger holds no registrations for this period and there is no filed NBV anchor to run residual cohorts off AssumptionPlayer amortisation £81.84m£81.8m CalculationProfit on disposal of registrations£96.2m = known transactions (subledger) + baseline assumption for windows that have not yet happened CalculationKnown disposals (subledger: fee − NBV per player)£0.0m = guaranteed fee − net book value at disposal, per player AssumptionBaseline disposal profit £96.19m£96.2m AssumptionFinance income £6.12m£6.1m CalculationFinance costs£6.8m = interest on debt instruments + other finance charges + interest on opening revolver draws (in-year draws accrue from the following period) CalculationFinancing fy2029: interest £0.0m, closing debt £0.0m£0.0m = per instrument: interest = avg(opening, closing) × rate; closing debt = Σ balances after drawdowns, repayments and schedule AssumptionNet finance costs £6.82m£6.8m AssumptionDeferred-tax credit rate on losses 22%22% Sources: Companies House (audited statutory accounts) · Football Ground Guide · Wikipedia · Brighton & Hove Albion F.C. · SportsPro (reporting The Athletic) · Brighton & Hove Albion F.C. | £0.0m | £0.0m | £10.4m | £32.2m | -£3.4m | -£1.6m | -£0.6m | -£1.6m | -£1.6m |
Profit/(loss) for the yearWhere this number comes from (2028/29F) CalculationProfit/(loss) for the year-£5.7m = PBT − tax CalculationProfit/(loss) before tax-£7.3m = operating profit + player disposal profit + finance income − finance costs CalculationOperating profit/(loss) excluding player trading-£102.7m = EBITDA − player amortisation; this filer does not disclose depreciation separately, so it already sits inside other operating costs and is not deducted twice CalculationEBITDA-£20.9m = revenue − staff costs − other operating costs CalculationTotal revenue£211.5m = matchday + media + commercial CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 FactStadium capacity 2028/29: 31876 seats (official, high)31,876 seats AssumptionAttendance utilisation 98.4%98.4% Assumption19 home league matches19 matches Assumption0 home domestic cup ties0 matches Assumption0 home European ties0 matches AssumptionMatchday yield £46.18/attendee46.18 GBP CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationPremier League central distribution£161.6m = pl_total 2028/29 resolved directly: 161.6 CalculationUEFA distribution 2028/29: zero - club not in European competition£0.0m = no European participation ⇒ no UEFA distribution CalculationNot modelled for 2028/29: no evidenced domestic cup prize money CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m ContractNike (kit-manufacturer) - value not reliably reported, excluded from sum ContractAmerican Express (shirt-sponsor) - value not reliably reported, excluded from sum ContractAmerican Express (stadium-naming) - value not reliably reported, excluded from sum AssumptionCommercial base beyond registered deals £22.41m£22.4m CalculationTotal staff costs£158.7m AssumptionStaff costs £158.68m£158.7m AssumptionOther operating costs £73.75m£73.8m CalculationPlayer registration amortisation£81.8m = held at the club's own last filed amortisation charge: the player subledger holds no registrations for this period and there is no filed NBV anchor to run residual cohorts off AssumptionPlayer amortisation £81.84m£81.8m CalculationProfit on disposal of registrations£96.2m = known transactions (subledger) + baseline assumption for windows that have not yet happened CalculationKnown disposals (subledger: fee − NBV per player)£0.0m = guaranteed fee − net book value at disposal, per player AssumptionBaseline disposal profit £96.19m£96.2m AssumptionFinance income £6.12m£6.1m CalculationFinance costs£6.8m = interest on debt instruments + other finance charges + interest on opening revolver draws (in-year draws accrue from the following period) CalculationFinancing fy2029: interest £0.0m, closing debt £0.0m£0.0m = per instrument: interest = avg(opening, closing) × rate; closing debt = Σ balances after drawdowns, repayments and schedule AssumptionNet finance costs £6.82m£6.8m CalculationTax charge/(credit)-£1.6m = pre-tax loss £-7.25m × 22% credit-recognition rate, matching the filed pattern of deferred-tax assets recognised on losses CalculationProfit/(loss) before tax-£7.3m = operating profit + player disposal profit + finance income − finance costs CalculationOperating profit/(loss) excluding player trading-£102.7m = EBITDA − player amortisation; this filer does not disclose depreciation separately, so it already sits inside other operating costs and is not deducted twice CalculationEBITDA-£20.9m = revenue − staff costs − other operating costs CalculationTotal revenue£211.5m = matchday + media + commercial CalculationMatchday revenue 2028/29£27.5m = (31876 seats × 98.4% utilisation) × (19 league + 0 domestic cup + 0 European home games) × £46.18 per attendee ÷ 1,000,000 CalculationMedia / broadcasting revenue£161.6m = domestic league central distribution + UEFA distributions + domestic cup prize money CalculationCommercial revenue fy2029: 0 contracted deals + other commercial base (3 active deal(s) with unreported value excluded)£22.4m = Σ guaranteed annual values of 0 active deals (£0.0m) + other commercial base £22.4m CalculationTotal staff costs£158.7m AssumptionStaff costs £158.68m£158.7m AssumptionOther operating costs £73.75m£73.8m CalculationPlayer registration amortisation£81.8m = held at the club's own last filed amortisation charge: the player subledger holds no registrations for this period and there is no filed NBV anchor to run residual cohorts off AssumptionPlayer amortisation £81.84m£81.8m CalculationProfit on disposal of registrations£96.2m = known transactions (subledger) + baseline assumption for windows that have not yet happened CalculationKnown disposals (subledger: fee − NBV per player)£0.0m = guaranteed fee − net book value at disposal, per player AssumptionBaseline disposal profit £96.19m£96.2m AssumptionFinance income £6.12m£6.1m CalculationFinance costs£6.8m = interest on debt instruments + other finance charges + interest on opening revolver draws (in-year draws accrue from the following period) CalculationFinancing fy2029: interest £0.0m, closing debt £0.0m£0.0m = per instrument: interest = avg(opening, closing) × rate; closing debt = Σ balances after drawdowns, repayments and schedule AssumptionNet finance costs £6.82m£6.8m AssumptionDeferred-tax credit rate on losses 22%22% Sources: Companies House (audited statutory accounts) · Football Ground Guide · Wikipedia · Brighton & Hove Albion F.C. · SportsPro (reporting The Athletic) · Brighton & Hove Albion F.C. | - | - | - | - | - | -£5.7m | -£2.3m | -£5.7m | -£5.7m |
Reconciliation status
Audited periods reconcile against the filed accounts: 17 checks reconciled, none unreconciled. Estimates and forecasts are labelled and carry confidence levels - lines marked ◦ are PSRwatch analytical splits, not audited categories.Source register (14)
Every fact, event and agreement in this model cites at least one of these records. Tier 1 = official (filings, club, league, UEFA); Tier 2 = reliable press; Tier 3 = specialist databases, always labelled and never treated as audited figures.
The Brighton and Hove Albion Football Club Limited - annual report and financial statements, period ended 2023-06-30Companies House (audited statutory accounts) · tier1
The Brighton and Hove Albion Football Club Limited - annual report and financial statements, period ended 2024-06-30Companies House (audited statutory accounts) · tier1
The Brighton and Hove Albion Football Club Limited - annual report and financial statements, period ended 2025-06-30Companies House (audited statutory accounts) · tier1
The Brighton and Hove Albion Football Club Limited - annual report and financial statements, period ended 2022-06-30Companies House (audited statutory accounts) · tier1
Premier League Prize Money Explained: Club Earnings (official 2024/25 central payments, club by club)World In Sport · tier2
The Amex Stadium | Brighton & Hove AlbionFootball Ground Guide · tier2
Brighton & Hove Albion attendance development (2025/26 Premier League)Transfermarkt · tier2
Premier League 2025/26 central payments, club by club - The Athletic's club-sourced table (Arsenal GBP 198.7m to Wolves GBP 117.7m; equal shares of GBP 31.9m UK and GBP 56.5m international plus GBP 11.5m central commercial, then facility fees and merit payments)The Athletic, via GiveMeSport · tier2
2025-26 Brighton & Hove Albion F.C. seasonWikipedia · tier2
2025-26 Brighton & Hove Albion F.C. season (cup fixture lists and European qualification)Wikipedia · tier2
Albion extend partnership with NikeBrighton & Hove Albion F.C. · tier2
Brighton confirm 'UK£100m' American Express cover-all dealSportsPro (reporting The Athletic) · tier2
American Express - Main Club Partner of Brighton & Hove AlbionBrighton & Hove Albion F.C. · tier2
Experience Kissimmee announces partnership with AlbionBrighton & Hove Albion F.C. · tier2
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.