Brighton finances

What the filed accounts show, season by season from 2005/06 to 2024/25: 15 of 20 seasons have a filing in the database; in 5 the club was below the Championship. Figures as filed, not adjusted: on the nearest group that holds the club alone, or on the club company where no such group files; the table names which for each season.

Profit or loss before tax, £m, for the 15 of 20 seasons with a filing in the database; the latest in orange. A ring marks a season with a filing but no profit figure (2; the table gives the reason). A dot marks a season with no filing in the database.

Revenue and profit, by season

Season	Division	Accounts of	Revenue, £m	Profit before tax, £m	Owner-related gains in it, £m
2005/06	Championship	Club company	5.3	(0.3)	–
2006/07 to 2010/11	Below the Championship: not in the database
2011/12	Championship	Nearest group	22.2	not printed	–
2012/13	Championship	Nearest group	23.4	not printed	–
2013/14	Championship	Nearest group	24.0	(10.6)	–
2014/15	Championship	Nearest group	23.7	(10.4)	–
2015/16	Championship	Nearest group	24.6	(25.9)	–
2016/17	Championship	Nearest group	29.2	(38.9)	–
2017/18	Premier League	Nearest group	139.4	12.1	0.0
2018/19	Premier League	Nearest group	148.2	(22.0)	0.0
2019/20	Premier League	Nearest group	132.9	(67.2)	0.0
2020/21	Premier League	Nearest group	145.9	(53.4)	0.0
2021/22	Premier League	Nearest group	174.5	24.1	0.0
2022/23	Premier League	Nearest group	204.5	133.3	0.0
2023/24	Premier League	Nearest group	260.8	75.1	0.0
2024/25	Premier League	Nearest group	242.7	(55.8)	0.0

Losses in brackets. Profit before tax is as filed. Owner-related gains are the gains from the owner or its companies that the accounts count inside that profit (the hidden-losses record); they are not taken out of it here, and they are read for Premier League seasons only ("–" in a Championship season). Where no figure is shown, the reason is given: "not printed", neither reading found the figure on the pages read; "read once only", only one reading found it; "readings differ", the two readings disagree; "not read", no reading of the filing holds it.

"Accounts of": the nearest group that holds the club alone, or the club company where no such group files or the group's filing does not hold the club for that season. A season whose accounts cover other than 12 months shows its length beside it, from the year ends the database holds for that company; the length is not established for 2017/18, 2018/19, 2019/20, because the database does not hold both year ends of that period for the company whose accounts are shown.

Net assets, debt and owner support, by season

Season	Net assets, £m	Borrowings by lender, £m	Going concern relies on owner
2005/06	(11.2)	Owner 5.3 Other related parties 0.4 Banks 0.3 Other outside lenders (bonds included) 4.3	Yes
2006/07 to 2010/11	Below the Championship: not in the database
2011/12	(13.3)	Owner 120.3 Other outside lenders (bonds included) 0.2	Yes
2012/13	11.4	Owner 102.3 Other outside lenders (bonds included) 0.2	Yes
2013/14	12.1	Owner 130.5 Other outside lenders (bonds included) 0.1	Yes
2014/15	1.7	Owner 147.5 Other outside lenders (bonds included) 0.1	Yes
2015/16	(13.2)	Owner 170.5 Other outside lenders (bonds included) 0.1	Yes
2016/17	(44.1)	Owner 190.7 Banks 16.4 Other outside lenders (bonds included) 0.1	Yes
2017/18	(32.8)	Owner 222.7 Other outside lenders (bonds included) 0.1	Yes
2018/19 to 2019/20	Premier League: no balance-sheet record for 2018/19 and 2019/20
2020/21	(174.6)	Owner 336.7 Banks 37.3	Yes
2021/22	(150.5)	Owner 406.5 Banks 3.0	Conditional
2022/23	(27.7)	Owner 373.3	Conditional
2023/24	171.3	Owner 145.4	Conditional
2024/25	(9.8)	Owner 406.5	Yes

Read twice from each filing, as agreed by both readings: Premier League seasons from 2020/21 from the balance-sheet record; Premier League seasons 2005/06 to 2017/18 and every Championship season from the records built on the Championship's method. Each record keeps its own lender types.

Owner: the club's ultimate controlling party, its parent or companies in its group, or a person or company acting for it, as the related-party note shows.
Other related parties: a lender the accounts show as a related party (a director, a director's relative or company, a connected party) but not as a shareholder or as acting for the owner.
Banks: bank loans and overdrafts.
Other outside lenders: other debt to lenders outside the club: funding secured on central payments, factoring, finance leases, preference shares treated as debt, and lenders the accounts do not name. Marked "(bonds included)" in the records that count bonds and loan notes here too.
Going concern relies on owner: "Yes", the directors say the club can carry on because its owner will support it; "Conditional", that support is promised only if something goes wrong, or as a promise not to call existing loans; "No", the directors do not rely on it; "Not agreed", the two readings differ.

From the Orange Ledger's database as of 31 October 2026: figures read from accounts filed at Companies House, not official figures, and the database holds what was read; it does not make it verified. Brighton's squad cost ratio · All clubs.