Financial Review and Valuation of all 80 FFO League Clubs For Season 5 Starting Position.
The FFO FA sanctioned a Financial Audit of all 80 FFO League Clubs before season 5 kicks off in early January 2025.
With Ticket prices being increased to cover Clubs burgeoning wage bills an independent consultant was engaged to assess the wealth and operating profitability of the FFO League.
The Accounting Approach
Balance Sheet
Bank Balance = Per site adjusted for Auction Round 2 purchases and corrections at next data run
Stadium Value = The First 35k is valued at £35m for all Clubs then adjusted for the cost of each 5k upgrade
Squad Value = The Sell Value per rosters adjusted for auction round 2 purchases
Academy Player Value = The Sell Value per site matrix applied to main players for season 5
Academy Value =
Profit and Loss
This is calculated in the following way.
League Gate Receipts = 19 games multiplied by ground capacity multiplied by £30 per ticket tier 2 and £25 per ticket Tier 2
Champions League Gate Receipts = 6 Group Games @ £2,000,000 per game
DPT League Gate Receipts = 6 Group Games @ £1,500,000 per game
DBC League Gate Receipts = 6 Group Games @ £750,000 per game
FLT Gate Receipts = 1 game @ £500,000
Domestic Cup = 1 game @ £2,500,000
The calculations assumes that every Club gets knocked out the Cup Competitions at the first attempt, so is taking the worse case scenario.
Media = Every Club achieves full media income of £25m available from December to April when season 5 finishes.
Wages = This is per each Clubs main page and multiplied by the 4 months of the season that Clubs pay wages.
Disclaimer
Everything is calculated off current squads for the season start and does not consider any future transfers or skill creep.
There are no hypotheticals and are only based off final squads before the season starts and actual guaranteed gate receipts.
There is an assumption that each Club earns full media for fairness in valuation despite managers having free will on whether they complete media or not.
The FFO FA sanctioned a Financial Audit of all 80 FFO League Clubs before season 5 kicks off in early January 2025.
With Ticket prices being increased to cover Clubs burgeoning wage bills an independent consultant was engaged to assess the wealth and operating profitability of the FFO League.
The Accounting Approach
Balance Sheet
Bank Balance = Per site adjusted for Auction Round 2 purchases and corrections at next data run
Stadium Value = The First 35k is valued at £35m for all Clubs then adjusted for the cost of each 5k upgrade
Squad Value = The Sell Value per rosters adjusted for auction round 2 purchases
Academy Player Value = The Sell Value per site matrix applied to main players for season 5
Academy Value =
- Scouts – These have been valued at £45m for tier 1 Clubs and £25m for tier 2 Clubs depreciated by how many picks they have been used for, so scout that has had 2 picks is 3 fifths of base cost and 1 pick 4 fifths of base cost.
- Coach – These have been valued at 2 thirds for season 3 coach purchases and full cost for season 4 purchases, this is because they have not completed their additional work until end of season.
- Facilities – valued at the actual cost.
Profit and Loss
This is calculated in the following way.
League Gate Receipts = 19 games multiplied by ground capacity multiplied by £30 per ticket tier 2 and £25 per ticket Tier 2
Champions League Gate Receipts = 6 Group Games @ £2,000,000 per game
DPT League Gate Receipts = 6 Group Games @ £1,500,000 per game
DBC League Gate Receipts = 6 Group Games @ £750,000 per game
FLT Gate Receipts = 1 game @ £500,000
Domestic Cup = 1 game @ £2,500,000
The calculations assumes that every Club gets knocked out the Cup Competitions at the first attempt, so is taking the worse case scenario.
Media = Every Club achieves full media income of £25m available from December to April when season 5 finishes.
Wages = This is per each Clubs main page and multiplied by the 4 months of the season that Clubs pay wages.
Disclaimer
Everything is calculated off current squads for the season start and does not consider any future transfers or skill creep.
There are no hypotheticals and are only based off final squads before the season starts and actual guaranteed gate receipts.
There is an assumption that each Club earns full media for fairness in valuation despite managers having free will on whether they complete media or not.
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