Football's money, all the way down.

Independent reporting on the accounts, owners, stadiums, and promotion economics of English football below the Premier League.

This week

3 Articles · Digest sent Monday
ANALYSIS

Nike's First Football Shirt Sponsorship: The £3m Test for London City Lionesses

Seven weeks after Nike took the main sponsorship position on a football shirt for the first time, the financial significance of its London City Lionesses agreement deserves closer examination. The reported annual value exceeds three times the club's previous turnover. But its accounts show why even a record sponsorship is only one step towards reducing Michele Kang's financial commitment.

MON 26 OCT 20268 MIN
NEWS

Farnham Town's Reported £5m Takeover: What Would Peter Crouch and Joe Cole Have Been Buying?

A consortium reportedly involving Peter Crouch and Joe Cole is said to have come close to a £5m deal for Farnham Town before talks collapsed. The club's filed documents, which run to 31 May 2025, describe a business with £400,000 of disclosed turnover, net liabilities of £112,268 and no share capital to sell.

MON 26 OCT 20267 MIN
NEWS

Lincoln City's American Backer: How Former Padres Owner Ron Fowler Is Funding the Championship Newcomers

Lincoln City's 4–1 victory over Burnley on Saturday was more than a first home win of the Championship season. It offered another indication that a club returning to the second tier after 65 years may be better equipped for the challenge than its resources initially suggested. Behind that progress is an American investor with considerable experience of professional sport: Ron Fowler, the former controlling owner of Major League Baseball's San Diego Padres, who now holds 62.22% of Lincoln City Holdings.

SUN 25 OCT 202613 MIN

The football pyramid

01Premier League
02Championship
03League One
04League Two
05National League
06National League North · National League South
07Isthmian Premier · Northern Premier · Southern League Premier Central · Southern League Premier South
08Isthmian North · South Central · South East · NPL East · West · Midlands · Southern League Division One Central · SouthComing soon
09Combined Counties · Essex Senior · Hellenic · Spartan South Midlands · Wessex and equivalentsComing soon
10Combined Counties Division One and equivalentsComing soon
The Pyramid covers tiers 2–10. Club pages for tiers 8–10 coming soon.

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110
Clubs with verified Companies House records
Championship to National League complete, plus tracked clubs below
39 / 79
Of the clubs with a filed net-asset figure, this many are in negative equity
31 verified clubs file abridged accounts with no net-asset figure
6
Outstanding charges against Boston United, the most of any club in the National League
Latest filed accounts in this set: 31 Mar 2027
The Burger Index