Leeds United

Premier League SCR is estimated as squad costs divided by football income. Every club, European or not, is measured against the League's 85% Green Threshold and a Red Threshold of 85% plus its allowance - 115% while the allowance is the initial 30%. Spending between the two lines attracts a financial levy on the overspend; crossing the Red Threshold brings a fixed 6-point deduction plus 1 further point per GBP 6.5m spent beyond it. A breach of 85% in a season's accounts cuts the next season's allowance by the size of the breach; compliance restores 10 points a season, up to 30.

Clubs in a UEFA competition must also meet UEFA's own 70% squad-cost rule. UEFA assesses it separately, on a calendar-year basis and its own definitions, and enforces it with fines and registration limits rather than League points. PSRwatch shows it as a separate check using the League-basis figures, so it is indicative only.

Squad costs use player and head-coach wages (the League's definition: assistant coaches, medical, commercial and administrative staff are excluded), estimated as a configured share of the club's all-staff accounts wage bill and never below the per-player salaries visible in the squad table, plus annual transfer-fee cost and estimated agent, signing, loan and bonus costs. Newly promoted clubs have no Premier League accounts yet, so their all-staff bill is a labelled PSRwatch estimate built from squad wage data plus a typical uplift for bonuses, employer NI and non-playing staff.

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

Football income starts from the latest filed accounts and committed club forecast for domestic income (matchday, broadcasting, commercial), removes any European income inside the filed base year, adds a PSRwatch estimate of this season's UEFA distributions for clubs in Europe, and adds net profit on player sales as the League's rolling three-year average.

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.

Leeds United latest accounts extract (2024/25) - Accounts values are parsed from Companies House filings where available, then normalised into the committed full dataset. (updated: 18 Jul 2026)

PSRwatch 2026/27 squad-cost forecast - Forecast uses committed income, wage, annual transfer-fee cost and transfer assumptions with deterministic rule calculations. (updated: 18 Jul 2026)