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Sunderland finances

What the filed accounts show, season by season from 2005/06 to 2024/25: 16 of 20 seasons have a filing in the database; in 4 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.

(30)(20)(10)0····(4.0)05/0607/0809/1011/1213/1415/1617/1819/2021/2223/2424/252005/064.82006/07(15.4)2007/08(4.9)2008/09(26.5)2009/10(27.9)2010/11(7.8)2011/12(32.3)2012/13(13.0)2013/14(17.1)2014/15(25.4)2015/16(33.0)2016/17(9.9)2017/18(19.9)2022/23(8.9)2023/24(8.6)2024/25(4.0)
Profit or loss before tax, £m, for the 16 of 20 seasons with a filing in the database; the latest in orange. A dot marks a season with no filing in the database.

Revenue and profit, by season

SeasonDivisionAccounts ofRevenue, £mProfit before tax, £mOwner-related gains in it, £m
2005/06Premier LeagueNearest group39.44.80.0
2006/07ChampionshipNearest group26.3(15.4)–
2007/08Premier LeagueNearest group63.6(4.9)0.0
2008/09Premier LeagueNearest group64.6(26.5)0.0
2009/10Premier LeagueNearest group65.4(27.9)0.0
2010/11Premier LeagueNearest group79.4(7.8)0.0
2011/12Premier LeagueNearest group78.0(32.3)0.0
2012/13Premier LeagueNearest group75.5(13.0)0.0
2013/14Premier LeagueNearest group104.4(17.1)0.0
2014/15Premier LeagueNearest group101.1(25.4)0.0
2015/16Premier LeagueNearest group108.1(33.0)0.0
2016/17Premier LeagueNearest group126.4(9.9)0.0
2017/18ChampionshipClub company63.7(19.9)–
2018/19 to 2021/22Below the Championship: not in the database
2022/23ChampionshipNearest group35.5(8.9)–
2023/24ChampionshipNearest group38.2(8.6)–
2024/25ChampionshipNearest group40.3(4.0)–

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 2005/06, 2007/08, 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

SeasonNet assets, £mBorrowings by lender, £mGoing concern relies on owner
2005/0656.4
  • Banks 34.8
Not agreed
2006/07read once only
  • Owner 8.8
  • Banks 43.9
Yes
2007/0849.0
  • Owner 16.8
  • Banks 56.5
Yes
2008/0971.0
  • Banks 47.9
Yes
2009/1062.1
  • Owner 22.4
  • Banks 45.8
Yes
2010/1146.8
  • Owner 40.4
  • Banks 38.6
Yes
2011/1214.5
  • Owner 40.5
  • Banks 44.0
Yes
2012/1335.0
  • Owner 12.1
  • Banks 66.8
Yes
2013/1425.6
  • Owner 27.6
  • Banks 66.3
Yes
2014/150.2
  • Owner 58.2
  • Banks 15.0
  • Outside, type disputed 68.0
Yes
2015/16(25.6)
  • Owner 69.4
  • Banks 67.9
Yes
2016/17(33.9)
  • Owner 91.0
  • Banks 70.8
Yes
2017/189.1Borrowings not readYes
2018/19 to 2021/22Below the Championship: not in the database
2022/2369.9
  • Owner 18.1
Yes
2023/24121.5
  • Owner 19.8
  • Banks 8.2
Yes
2024/25117.5
  • Owner 19.8
  • Other outside lenders (bonds included) 25.2
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.
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.
Outside, type disputed
both readings place the lender outside the club but differ on its type.
Borrowings not read
no lender item and no borrowings total were found on the pages read, so whether the club owed anything is not known.
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. Sunderland's squad cost ratio · All clubs.