Ross - this should make you hard.
All details from most recently filed official information at Companies House.
Debts are borrowings from banks, financial institutions, owners or other sources.
Arsenal
Accounts for the year to 31 May 2008
Ownership Arsenal Holdings PLC major shareholders are:
Danny Fiszman (Swiss resident) 16%
Lady Nina Bracewell-Smith 15.9%
Kroenke Sports Enterprises UK (owned by US resident Stan Kroenke): 28.3%
Red and White Holdings (owned by Russian resident Alisher Usmanov and Farhad Moshiri) 25%
Turnover £222.5m (Up from £200.1m: 11.4%)
Gate and match-day income £95m
TV and broadcasting £68m
Retail £13m
Commercial £31m
Property development £15m
Player trading £0.5m
Wage bill £101.3m (up from £89.7m: 12.9%)
Wages as proportion of turnover 45%
Profit before tax £36.7m
Debts £416m
Interest payable £26m
Highest paid director Keith Edelman: £1.056m (plus a £1.67m payoff when he resigned on 1 May 2008)
State they're in Arsenal's halo as the top club with the most enviable financial model has slipped due to the economic downturn and an unprecedented boardroom power battle. Sales of the swish apartments built on the old Highbury stadium were expected to provide Arsène Wenger with a windfall, but sales have stalled in the downturn, and Arsenal are having to extend a £133m bank loan on the development. The main £200m borrowed to build the Emirates Stadium, fixed at 5.6%, remains an excellent deal, but the finances are nevertheless a squeeze. With four directors having been ousted in two very un-Arsenal-like years of boardroom jockeying, the alliance of Danny Fiszman and Stan Kroenke maintains fragile control. However the tightness of money, coupled with a fourth place finish, leaves the board vulnerable to an apparent campaign by the Russian investor, Alisher Usmanov, to secure more control by arguing that major investment is needed.
Aston Villa
Accounts for the year to 31 May 2008
Ownership Reform Acquisitions LLC, a US company, owned ultimately by Randy Lerner (resident New York)
Turnover £75.6m (up from £37m in 10 months to 31 May 2007: 105% increase)
Gate and match-day £18.5m
TV and broadcasting £46m
Commercial £11m
Wage bill £50.4m (Up from £22.5m: 124% increase)
Wages as proportion of turnover 66.7%
Loss before tax £7.6m
Debts £73m
Interest payable £5.8m
Highest paid director Unnamed but thought to be Richard Fitzgerald: £1.04m (including a £775,000 payoff in January 2008)
State they're in Martin O'Neill lamented at the end of the season that he did not have the "wherewithal" to compete with the big four clubs, after Villa's smaller squad petered out in the spring. That was despite meaty financial backing from their US owner Randy Lerner, who invested a further £48.5m, as loans, in Villa between May 2007 and 2008. The club currently owes Lerner £75.5m. Such is the cost of trying to fund a major club to finish sixth in the Premier League.
Blackburn Rovers
Accounts for the year to 30 June 2008
Ownership The Trustees of the Jack Walker 1987 Settlement, a trust registered in Jersey (a tax haven)
Turnover £56.4m (up from £43.3m: a 30% increase)
Gate and match-day £6.2m
TV and broadcasting £41.2m
Commercial £9m
Wage bill £39.7m (up from £36.7m, an 8% increase)
Wages as proportion of turnover 70%
Profit before tax £3m
Debts £17m
Interest payable £1.5m
Highest paid director John Williams: £295,000
State they're in With Premier League survival secured, chairman John Williams will feel vindicated for having swiftly removed Paul Ince as the manager in December and appointing Sam Allardyce. Williams persuaded the club's owners, the trustees of Jack Walker's estate, to loan the club £3m last year, but they have wanted to sell for two years but no buyer has appeared. With gates and commercial income under pressure in the recession, Williams and Allardyce will have to husband resources shrewdly again next season.
Bolton Wanderers
Accounts for the year to 30 June 2008
Ownership 95% owned by Edwin Davies, via Fildraw Private Trust, believed to be in the Isle of Man, a tax haven
Turnover £59.1m (up from £51m last year: 16% increase)
Gate and match-day £6.8m
Hotel £8.7m
TV and broadcasting £34.2m
Corporate hospitality £2.4m
Merchandising £1.2m
Sponsorship and advertising £3.5m
Other football income £2.3m
Wage bill £39m (up from 30.7m in 2007, a 27% increase)
Wages as proportion of turnover 66%
Loss before tax £8.4m
Debts £52m
Interest payable £3m
Highest paid director Allan Duckworth: £376,000
State they're in With gates 11.4% down despite season ticket price reductions, losses and debts up, and Bolton one of the clubs more vulnerable to the recession, Wanderers are struggling to keep up. The club's owner, the Isle of Man-based Edwin Davies, loaned a further £4.5m, apparently at annual interest of 10%, for which the club paid a £623,000 arrangement fee. Few doubted that the chairman Phil Gartside's idea for a "Premier League Second Division" springs in part from his own fear that Bolton, at some point, are likely to face the financial horror of relegation.
Chelsea
Accounts for the year to 30 June 2008
Ownership Wholly owned by Roman Abramovich
Turnover £213.6m (up from £190.5m the previous year, a 12% increase)
Football Activities £189.8m
Hotel/Catering £8.9m
Merchandising £9.6m
Other commercial £5.3
Wage bill £149m (up from £133m in 2007, a 12% increase)
Wages as proportion of turnover 68%
Loss before tax £84.5m
Debts £701m owed to Roman Abramovich
Interest payable Nil
Highest paid director Peter Kenyon: £2m
State they're in Football's most famous interest-free loan, the funding of Chelsea by the oligarch Roman Abramovich since 2003, reached a vast £701m by June 2008. In January Chelsea said the total had been reduced to £339.8m, with the rest converted into shares. The chief executive Peter Kenyon's plan for Chelsea to be self-reliant by 2010 has been dented by £30m payouts to departing managers Jose Mourinho, Avram Grant and Luiz Felipe Scolari, and Chelsea's thumping loss was up. Chelsea's squad is ageing, and, with Abramovich's continuing subsidy, Carlo Ancelotti will need to satisfy the oligarch's hunger for success while trying to renew the squad.
Everton
Accounts for the year to 31 May 2008
Ownership Shares in the Everton Football Club Company Limited are owned by:
Bill Kenwright 25%
Jon Woods 19%
Robert Earl (resident of Florida) 23%
Turnover £76m (up from £51m the previous year, an increase of 50.1%)
Gate and match-day £20.5m
TV and broadcasting £46.6m
Other commercial activities £8.9m
Wage bill £44.5m (up from £38.4m the previous year, an increase of 16%)
Wages as proportion of turnover 59%
Profit before tax £26,000
Debts £39m
Interest payable £3.9m
Highest paid director Keith Wyness: £470,000
State they're in Two remarkable seasons for David Moyes' team, finishing fifth twice in succession, and a significantly improved financial picture, put fresh doubt on the need for Everton to move to the new stadium being controversially planned at Kirkby. The club ensured that players' wages did not gobble up the booming increase in TV money, and Everton turned over £76m, a £25m increase. Kirkby, which many fans oppose, is projected optimistically to be worth only another £6m annually, and even within the club, some may be quietly relieved if the government ultimately refuses permission for the scheme.
Fulham
Accounts for the year to 30 June 2008
Ownership Mafco Holdings Limited, a Bermuda (tax haven) company, which is owned by Mohamed Al Fayed and his family
Turnover £53.7m (up from £39.7m last year, a 35.2% increase)
Gate and match-day £9.6m
TV and broadcasting £34m
Commercial activities £4.9m
Sponsorship £3.6m
Other operating income £1.6m
Wage bill £39.3m (up from £35.2m the previous year, an 11.6% increase)
Wages as proportion of turnover 73%
Profit before tax £3.2m
Debts £197m, included £174m owed to Al Fayed
Interest payable £1.8m
Highest paid director Unnamed: £228,083
State they're in Mohamed Al Fayed continued his extravagant funding of Fulham, increasing the loans from his companies to £174m, the second highest subsidy of any club by an owner behind Chelsea's Roman Abramovich. The loans are all interest free and during the year £9.5m was written off completely. Al Fayed, resident in Monaco, has had the reward this season of Fulham's highest ever finish, and he vehemently insists he has no intention of selling.
Hull City
Accounts for the year to 31 July 2007 (accounts for 2007-08 are now overdue)
Ownership Isis Nominees, a company registered in Jersey, a tax haven
Turnover (In the Championship) £9m (down from £9.5m the previous year, a drop of 5.6%)
Wage bill £6.9m (up from £5.2m the previous year, a 33% increase)
Wages as proportion of turnover 77%
Loss before tax £2m
Debts £1m
Interest payable £52,000
State they're in These figures predate Hull's 2007-08 promotion season; the latest accounts are now overdue. The chairman, Paul Duffen, said the major shareholder, property investor Russell Bartlett, invested £6m to finance the promotion push, and Hull appear to have come up with almost no debt. The manager Phil Brown's impromptu karaoke after City scraped Premier League survival, which means around £25m extra in TV money alone next season, will have been accompanied by sighs of relief from Bartlett.
Liverpool
Accounts for the year to 31 July 2007 (accounts for 2007-08 are now overdue)
Ownership Ultimately owned (via the tax haven of Grand Cayman) by Kop Investment LLC, registered in Delaware, a low tax US state. Tom Hicks and George Gillett are equal owners of Kop Investment LLC
Turnover £159m (up from £134m the previous year, an increase of 18.6%)
Gate and Matchday n\a
TV and Broadcasting n\a
Commercial activities n\a
Visitors' Centre and Official Supporters Club n\a
Wage bill n\a
Profit before tax n\a
Debts £280m
Interest payable £21m (estimated)
State they're in Tom Hicks and George Gillett swore they were not "doing a Glazers" when they took over Liverpool in 2007 but, as it turned out, they were. Liverpool, with Anfield full and Rafael BenÃtez's team improving, are a major, commercially successful club but the financial position is still dominated by the loans the pair have taken out, including £185m to finance their takeover. Hicks and Gillett are understood to have put £33m in themselves to finance player signings because, after paying the interest, the club no longer generates enough money. The club was sold to the pair solely so that they would finance the new stadium, but there is no sign of that at all yet.
