Aston Villa

Squad cost ratio (SCR) for the 2026/27 season: the Orange Ledger's independent estimate for the Premier League's 1 March 2027 test, updated as new data arrives.

SCR under the rule74.2%Range 68.8% to 77.0% · ranked 9 of 20

Before player-sale profit96.9%Squad costs against revenue alone

Distance to 85%10.8 ptsBelow 85%: no levy

Where the revenue goes

Squad costs as a share of revenue

Squad costs under the rule

Player and head-coach wages £219.1m
Transfer amortisation £128.2m
Agents' fees £25.9m
Other squad costs (loans, net) £15.0m
Remaining revenue

The squad costs the same £388.2m in both rings; only what it is measured against changes. Adding the three-year average profit on player sales (£122.7m a year) to revenue takes the ratio from 96.9% to 74.2%, so selling players is worth 22.7 points to Aston Villa under the rule.

Squad costs and revenue: the Orange Ledger's estimate for the 1 March 2027 test, rolled forward from the 2024/25 accounts; three-year average of player-sale profit. The 85% tick marks the rule's limit on each ring.

Filed accounts, 2024/25

Revenue, £m: 378.1
Profit before tax, £m, as filed: 17.0
Net assets, £m: 321.1

Premier League, nearest group accounts as filed at Companies House, read twice. Losses and net liabilities in brackets.

20 seasons of finances →

Next date for Aston Villa31 March 2027Aston Villa's 2025/26 accounts due at Companies House: the filing that tests this estimateFull calendar →

How the SCR is built

Estimate for the 1 March 2027 test, £m

Player and head-coach wages	219.1
Transfer fees, spread over contracts	128.2
Agents' fees	25.9
Loans, net: players borrowed, less relief on players lent	15.0
Squad costs	388.2
Revenue counted by the rule	400.5
Three-year average profit on player sales	122.7
Revenue plus averaged sale profit	523.2
SCR under the rule	74.2%
Before player-sale profit	96.9%

SCR = squad costs ÷ (revenue counted by the rule + three-year average profit on player sales).

Latest filed accounts

2024/25, year to 30 June 2025, £m

Turnover	378.1
Broadcasting	170.7
Uefa	70.2
Commercial	70.1
Matchday	38.5
Sponsorship	28.6
Staff costs, all employees	273.4
Transfer fees written off (amortisation)	99.7
Profit on player sales	52.0
Squad book value (player registrations)	257.7

NSWE UK Limited (company 10176070), as filed at Companies House. The SCR uses the club's accounts, rolled forward to 2026/27.

SCR 2026/27 articles

Summer window Aston Villa's squad cost ratio: one summer of selling that carries the average 17 September 2026

Figures are from the latest completed checkpoint. They are the Orange Ledger's estimates, not official figures. Aston Villa's finances, season by season · All 20 clubs.

Financial sanctions on record

2026UEFA: €22.5m, part of it conditional on the ratio continuing to fall in 2026. Under the settlement agreed in 2025.
2025UEFA: €11m: €5m for football earnings under a three-year settlement, €6m for the squad cost rule. Settlement in force.

Every decision, with its source, is in the sanctions register.