https://bean-counter.co.uk/ Every change to the unofficial Premier League FFP, PSR and squad cost ratio trackers. en-GB Thu, 03 Sep 2026 09:00:00 +0000 https://bean-counter.co.uk/arsenal/#log arsenal-2026-09-03-57293393 Thu, 03 Sep 2026 09:00:00 +0000 Arsenal Villa’s board was not the exception. It was the one somebody happened to be looking at. After Emiliano Martínez was found under “Retained” four days after his sale to Chelsea, the same pattern was checked across the other nineteen pages. Every club page carries these position boards — three columns each, who left, who stayed, who arrived — and at roughly forty-five chips a page that is about nine hundred… https://bean-counter.co.uk/arsenal/#log arsenal-2026-09-03-79117993 Thu, 03 Sep 2026 09:00:00 +0000 Arsenal The amortisation input goes £202m → £195m and the ratio 62.5% → 61.6% , headroom £60.5m to £67.5m. Nothing new was reported; what changed is that this page stopped treating a question it had already answered elsewhere as still open. The reasoning. Vieira spent last season on loan at Hamburg, and a loan never moves the amortisation — only a sale does. So his ~ £6.8m/yr charge (£34m from Porto in 2022, over five… https://bean-counter.co.uk/arsenal/#log arsenal-2026-09-03-60816353 Thu, 03 Sep 2026 09:00:00 +0000 Arsenal He joined Hamburger SV permanently on deadline day for about £8.5m , and this site recorded it as contamination instead. The reasoning was that £8.5m looked like a garbled restatement of Gabriel Jesus’s £8.6m move to Barcelona, reported the same day, on the same page, in the same search results. Two separate deals, two separate clubs, fees a hundred thousand pounds apart. The failure mode is worth naming precisely,… https://bean-counter.co.uk/arsenal/#log arsenal-2026-09-03-26559747 Thu, 03 Sep 2026 09:00:00 +0000 Arsenal £8.6m out, ~£22.8m a year off the numerator. Barcelona completed it on deadline day and this page had him as a January target for AC Milan at £20m. Wrong club, wrong price — and the fee was never the point. £265k/wk grossed at 1.55x is ~£13.8m/yr, and the £45m paid to Manchester City in 2022 was still charging ~£9.0m a year. The ratio moves 66.3% → 62.6% on one small fee. The fee is contested and the lower figure is… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-57150734 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa A fee is never a cost, and the tables now say so in columns rather than in prose. The Ins & Outs tab opens with a worked example — Mbaye, £47m, £100k/week, contract to 2031 — broken into the three things a signing actually charges against the squad cost ratio: £10.1m of amortisation (the fee plus the Premier League’s 4% levy, over his 4.83-year contract, capped at five), £8.1m of wages (basic pay grossed at 1.55×),… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-84720961 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa Reported by a reader looking at the live page: Martínez was still in the retained column. He was, and it was worse than that one name. The List A Transition board — three columns per position, showing who left last season’s European list, who stayed and who filled the hole — was written by hand and maintained by hand, and by 3 September it was wrong in eight separate ways at once. The full audit. (1) Emiliano… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-18806022 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa Everything on this page was a model of the European list. Now the list itself is here. Villa’s 2026/27 league-phase squad as filed with UEFA is recorded above, twenty-three names with shirt numbers, and it can be checked against the squad table rather than against itself. Three things came out of doing that, and one of them is this page correcting itself. The squad table is right, including the part that looked… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-71260605 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa The Premier League and UEFA both exempt young players, and they do not mean the same thing. The PL leaves every player born on or after 1 January 2005 off its 25-man list with no qualifying period whatsoever — buy an 18-year-old on deadline day and he is exempt that afternoon. UEFA’s List B adds a condition: two uninterrupted years at the club since the player’s 15th birthday , or three consecutive years with at… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-54245721 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa The calendar model is built, and it costs 3.6 points. UEFA assesses the squad cost ratio on the period ending 31 December , not on a club’s financial year, and the player-trading line is the net profit on disposals over the 36 months to that 31 December pro-rated to twelve. The Premier League assesses the season. This page computed ONE blended figure and displayed it against both limits, which cannot be right for… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-56023869 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa The model was rebuilt from the outside and got exactly right. Working only from the two published figures, an external analysis identified this page’s calculation as £341m / £535m , which is precisely what it computes, and then reverse-engineered the trading input as £115m x 3 = £345m of implied three-year profit. The model’s own arithmetic gives £343.8m . When someone can rebuild your workings from two numbers and… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-85398807 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa Oxford United announced him on 2 September , on a deal sheet lodged before the 11pm deadline and ratified overnight — the second row on this site dated after the window shut and still belonging to it, after Femi Azeez’s move to Brighton the same night. It is a HALF-season loan, and this page’s card said otherwise. The card read “season loan”; the deal runs to 2 January 2027 . That is a recall point and a conversion… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-92960373 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa Everton sold Tim Iroegbunam to Hull on 1 September , and Villa kept 10% of the uplift when they sold him to Everton for £9m in July 2024. On the £13m guaranteed the uplift is £4m, so £0.4m is due here . It is booked as player-trading profit, because a receivable on a former player’s onward sale is income with no book value against it — Villa wrote his fee off when they sold him. This is the second entry in a field… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-03-68118232 Thu, 03 Sep 2026 09:00:00 +0000 Aston Villa He signed for Olympiacos on 2 September , permanent, on a contract to June 2029, for a fee reported by Tanswell at £3.4m . Neither club published a figure, so that is a reported number rather than a disclosed one and is labelled as such on the row. He is in the Ins & Outs table at ‘done’ and his rumour card is dead. The headline: 66.3% → 64.0%, headroom £19.8m → £31.8m. That is a bigger move than the £51m Konsa sale… https://bean-counter.co.uk/brentford/#log brentford-2026-09-03-17051996 Thu, 03 Sep 2026 09:00:00 +0000 Brentford Michael Olakigbe goes to the Austrian Bundesliga for the season. He is one of the B-team group whose option year Brentford triggered rather than let lapse — the club rating him and then sending him where he will play weekly. Nil fee, nil book value, no amortisation effect. No relief is assumed on any of them. Nobody publishes what share of a loaned-out player’s wage the borrowing club carries, and where a loan goes… https://bean-counter.co.uk/brighton/#log brighton-2026-09-03-90340719 Thu, 03 Sep 2026 09:00:00 +0000 Brighton & Hove Albion £12.5m initial from Millwall, rising past £15m , four years with a further year at Brighton’s option. A deal sheet was lodged before the 11pm deadline and the paperwork completed at 01:00 on 2 September , which is why the row is dated a day after the window closed and is still summer-window business. Millwall rejected at least three earlier bids. About £6.4m/yr — £2.6m of amortisation on the guaranteed fee with the… https://bean-counter.co.uk/chelsea/#log chelsea-2026-09-03-42996135 Thu, 03 Sep 2026 09:00:00 +0000 Chelsea Missing: Mamadou Sarr to Real Sociedad and Reggie Walsh to Wigan Athletic, both season loans. Walsh is seventeen and already has four senior Chelsea appearances, some of them as a sixteen-year-old. Wrong, and this is the more serious half. Three rows were carried as done — permanent sales — when they are loans: Harrison Murray-Campbell (KV Kortrijk), Kaiden Wilson (Rochdale) and Ishe Samuels-Smith , whose row also… https://bean-counter.co.uk/chelsea/#log chelsea-2026-09-03-96300475 Thu, 03 Sep 2026 09:00:00 +0000 Chelsea Tosin Adarabioyo joined Tottenham permanently on deadline day at about £7m, with add-ons to ~£10m. He arrived from Fulham on a free transfer in 2024, so there is no book value at all and every penny of the fee is player-trading profit . For a club whose compliance case rests on trading, that is the cleanest transaction on the page. ~£5.2m/yr of cost leaves, all of it wages, because there was never any amortisation… https://bean-counter.co.uk/coventry/#log coventry-2026-09-03-31564498 Thu, 03 Sep 2026 09:00:00 +0000 Coventry City Lampard’s eleventh addition since promotion, and the cheapest kind there is. A season loan for the Manchester City defender, announced 30 August. No fee, so no amortisation arrives — the whole cost is the wage share, estimated at £12k/wk and grossed to about £1.0m/yr . That is the case for a loan at a promoted club in one line: a permanent signing of the same player puts a fee on the balance sheet for five years;… https://bean-counter.co.uk/everton/#log everton-2026-09-03-85510013 Thu, 03 Sep 2026 09:00:00 +0000 Everton This page had none of it. Everton did the largest single piece of business of their window on 1 September and this tracker was still showing Ndiaye as a live Al-Hilal rumour, Iroegbunam as a January target and Beto as a Nottingham Forest one. Six completed deals were missing. They are all in now, and the ratio moves 80.0% → 67.1% — the largest single-page correction this site has made. Out: £89.3m of sales where the… https://bean-counter.co.uk/fulham/#log fulham-2026-09-03-03817607 Thu, 03 Sep 2026 09:00:00 +0000 Fulham Brodie Dair (Queen of the South, 31 July), Ali Wahid (Boreham Wood, 7 August), Dino Kaiser (Uxbridge, 11 August) and Marco Underwood (Hampton & Richmond). Dair’s and Kaiser’s were announced on Fulham’s own site, which is the standard every row here is held to. Why these were missing, and it is structural. Every gate on this site is built around deals with fees — guaranteed-fee checks, counterpart-fee checks,… https://bean-counter.co.uk/hull/#log hull-2026-09-03-15683165 Thu, 03 Sep 2026 09:00:00 +0000 Hull City Announced on 1 September , permanent, five years, a package reported at £22m — £13m guaranteed plus £9m of add-ons . Only the guaranteed fee is capitalised. It costs about £8.2m/yr and is the largest annual commitment Hull have taken on this window. The injury moved the price, it did not kill the deal. Hull bid over £15m on 13 August and withdrew on the 14th when he tore a hamstring at Stuttgart. They signed him… https://bean-counter.co.uk/ipswich/#log ipswich-2026-09-03-51011021 Thu, 03 Sep 2026 09:00:00 +0000 Ipswich Town Cameron Humphreys to Huddersfield Town and Henry Gray to Wellington Phoenix , in New Zealand — the longest journey in the whole database. Both season loans, both missing until now. Why these were missing, and it is structural. Every gate on this site is built around deals with fees — guaranteed-fee checks, counterpart-fee checks, solidarity classification, book values. A fee-less loan trips none of them, so a page… https://bean-counter.co.uk/ipswich/#log ipswich-2026-09-03-34874958 Thu, 03 Sep 2026 09:00:00 +0000 Ipswich Town Everton sold him to Hull on 1 September for £13m guaranteed plus £9m of add-ons , so the card here is dead and out of the modeller. Ipswich were one of three clubs this page tracked on him; the 14 August hamstring tear froze the market for all of them, and Hull were the ones who came back. No figure on this page moves — a rumour that never completed was never in the numerator. https://bean-counter.co.uk/liverpool/#log liverpool-2026-09-03-45769284 Thu, 03 Sep 2026 09:00:00 +0000 Liverpool This page had three of Liverpool’s thirteen outgoing loans. Now recorded: Calvin Ramsay (St Mirren), Calum Scanlon (Cardiff City), Amara Nallo (HJK Helsinki), Armin Pécsi (TSV Hartberg), Keyrol Figueroa (Port Vale), Emmanuel Airoboma (Burnley), DJ Bernard (Middlesbrough), Lucca Brughmans (KRC Genk), Kyle Kelly (Forest Green Rovers) and Kornel Misciur (Leek Town). Ifeanyi Ndukwe’s row said “destination TBC” while his… https://bean-counter.co.uk/man-city/#log man-city-2026-09-03-81109873 Thu, 03 Sep 2026 09:00:00 +0000 Manchester City A Premier League to Premier League loan, missing from both ends. The 18-year-old defender joined Coventry on a season loan announced on 30 August, a step up from last season’s Championship spell at Watford. It is recorded here and on Coventry’s page . The both-sides check exists precisely for this shape of miss — a deal recorded on one page and not the other — and it did not fire, because it only inspects deals… https://bean-counter.co.uk/man-city/#log man-city-2026-09-03-17037159 Thu, 03 Sep 2026 09:00:00 +0000 Manchester City Sverre Nypan goes to Lommel SK on a season loan — a City Football Group club, so the same structure Villa use with Annecy and Vitória. It moves the wage line and nothing else: the fee paid to Rosenborg keeps amortising here, because only a sale stops that. And a small fault with a large precedent. Issa Kaboré’s row, added yesterday, spelled his name with an HTML entity — Kaboré — rather than the character.… https://bean-counter.co.uk/man-city/#log man-city-2026-09-03-50648108 Thu, 03 Sep 2026 09:00:00 +0000 Manchester City Iliman Ndiaye signed on deadline day for £60m guaranteed plus £5m of add-ons , five years. Only the guaranteed fee is capitalised. It costs about £30.7m/yr all in and takes the ratio 59.1% → 61.1% ; on a £720m revenue base a club-record-adjacent forward is under a point and a half. Jack Grealish goes to Everton on a season loan, and the distinction from a sale is the whole entry. This page carried a card pricing a… https://bean-counter.co.uk/newcastle/#log newcastle-2026-09-03-62465357 Thu, 03 Sep 2026 09:00:00 +0000 Newcastle United Newcastle announced him on deadline day at €60m (~£51.4m) plus add-ons , long-term, No 20. This page had a card carrying a £34m bid with Lille wanting more and Leipzig circling, reframed as a January target when the window shut. Lille got their price: the largest fee miss on this page this window , and it is left visible on the dead card rather than overwritten. It costs about £19.0m/yr — £10.7m of amortisation with… https://bean-counter.co.uk/nottingham-forest/#log nottingham-forest-2026-09-03-79627829 Thu, 03 Sep 2026 09:00:00 +0000 Nottingham Forest Tyler Bindon to Charlton Athletic and Eric da Silva Moreira to Excelsior Rotterdam, both to the end of the season. Da Silva Moreira is out for a second straight year after Rio Ave, and the club frames it as a pathway move rather than a clear-out. On a page sitting over the limit, the loan-versus-sale distinction is the whole argument. Bindon came in from Reading and that fee is still writing down — and it stays on… https://bean-counter.co.uk/sunderland/#log sunderland-2026-09-03-40568289 Thu, 03 Sep 2026 09:00:00 +0000 Sunderland A young midfielder to Serbia for the season , missing from the outgoings until now. Nil fee, nil book value, no amortisation effect. No relief is assumed on any of them. Nobody publishes what share of a loaned-out player’s wage the borrowing club carries, and where a loan goes down the pyramid the parent usually keeps paying most of it. Every wage here is an estimate and flagged as one. Why these were missing, and… https://bean-counter.co.uk/sunderland/#log sunderland-2026-09-03-20503388 Thu, 03 Sep 2026 09:00:00 +0000 Sunderland Kevin Danso arrives on a season loan with a £2.5m loan fee and a £22.5m obligation to buy next summer. This year it costs the wage and the loan fee, with no amortisation at all, because Tottenham keep writing down the £21m they paid Lens. That is a deferral, not a saving: from next summer this squad carries £22.5m of new fee, roughly £4.7m a year of amortisation, in a season with no parachute behind it. An… https://bean-counter.co.uk/tottenham/#log tottenham-2026-09-03-83712511 Thu, 03 Sep 2026 09:00:00 +0000 Tottenham Hotspur Kevin Danso goes to Sunderland on a season loan with a £2.5m loan fee and a £22.5m obligation that triggers next summer. What moves this year is only the wage — ~£3.9m. The amortisation stays here: the £21m paid to Lens in 2025 leaves ~£14.8m of book value and ~£5.3m a year of charge on Tottenham’s books until the obligation actually converts. Next summer that reverses sharply. £22.5m against a book value down to… https://bean-counter.co.uk/arsenal/#log arsenal-2026-09-02-56510784 Wed, 02 Sep 2026 09:00:00 +0000 Arsenal This morning’s work put the Saudi Pro League window at 12 October and built a countdown, a gate and seven card tags on it. A reader said that sounded wrong — they had read it was days away. They were right. The sources disagree. Wikipedia and Goal put the registration period at 22 July to 6 September ; one tracker says 11 September; Sports Mole and AgentFlow say 12 October. The tell is arithmetic: 22 July to 12… https://bean-counter.co.uk/arsenal/#log arsenal-2026-09-02-09030470 Wed, 02 Sep 2026 09:00:00 +0000 Arsenal The Premier League window closed at 11pm on 1 September , so from the 2nd no rumour card here can describe a signing as something still pending: a registration cannot be lodged outside the window, however well sourced the link was. 139 cards are now marked JANUARY and priced as January deals rather than deals that can be done today. But “the window” is not one thing, and flattening it would be the opposite error. A… https://bean-counter.co.uk/arsenal/#log arsenal-2026-09-02-96261709 Wed, 02 Sep 2026 09:00:00 +0000 Arsenal Kabia is at St Mirren on a season-long loan and had no squad row here. He now has one, at £0 — he came through the Arsenal academy from Kentish non-league youth football, so the zero is real rather than a placeholder. Worth recording: the reference sources disagreed with this page and this page was right. Wikipedia had him at Shrewsbury Town, which is where he spent 2025/26 — 43 appearances and a goal in the final… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-02-59477916 Wed, 02 Sep 2026 09:00:00 +0000 Aston Villa The Headroom tab carried a card labelled “List A balance after fee” with the sub-line “Must stay positive to register” , reading −£7m . Nothing on it said the number was conditional. It is the output of the what-if signing box directly above, whose fee defaults to £40m: the fee-based window balance is £33m, so £33m − £40m = −£7m. Empty the box and the same card reads +£33m. So the figure was not Villa’s position at… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-02-37699753 Wed, 02 Sep 2026 09:00:00 +0000 Aston Villa Tanswell reports that Brentford will receive £3m–£3.5m of the £50m Al-Hilal fee , with Exeter City awaiting the final figure of their payment . Neither clause was on this page, so the £43m of booked profit was gross of money Villa do not keep. Brentford’s share is modelled at the £3.25m midpoint with the range stated. Exeter’s is listed and booked at nothing , because no figure has been reported and a guess would be… https://bean-counter.co.uk/aston-villa/#log aston-villa-2026-09-02-94019927 Wed, 02 Sep 2026 09:00:00 +0000 Aston Villa The caption under the squad table said an incoming fee was modelled at the all-in figure while an outgoing one used the guaranteed amount. That was not what the site did. Every incoming row in the league bar two was already on the guaranteed basis, including this page’s own Harwood-Bellis and Manzambi, both corrected onto it in August. The caption was describing a rule two rows followed, and both of them were here.… https://bean-counter.co.uk/bournemouth/#log bournemouth-2026-09-02-04006395 Wed, 02 Sep 2026 09:00:00 +0000 AFC Bournemouth Faivre has been out on loan at Auxerre with no squad row on this page, so the €15m Bournemouth paid Lyon on 12 July 2023 — about £12.9m — was writing down against nothing at all. A loan never frees the amortisation; only a sale does. It costs them, and in the season it can least afford to. The squad amortisation floor rose past the input, so in-amo goes £72m → £73m and the ratio 71.2% → 71.5% against the 70% limit… https://bean-counter.co.uk/brentford/#log brentford-2026-09-02-17706065 Wed, 02 Sep 2026 09:00:00 +0000 Brentford Diouf — a £35m signing sitting in the Ins table and simultaneously live on the board as a £35m target. Why it matters: a live card is priced by the scenario modeller. With the completed row in the table and the card still on the board, ticking it charged the same deal twice — once as history, once as a hypothetical. Why nothing caught it: the rumour-already-gone check only compared a card against deals completed at… https://bean-counter.co.uk/brentford/#log brentford-2026-09-02-00605019 Wed, 02 Sep 2026 09:00:00 +0000 Brentford They sold Ollie Watkins to Aston Villa in 2020 and kept a share of any onward sale. Villa sold him to Al-Hilal for £50m on 30 August, and Tanswell puts Brentford’s share at £3m–£3.5m — modelled at the £3.25m midpoint with the range stated. There is no book value to net off. His fee was written down and gone years ago, so the whole sum is profit, and a third of it reaches the denominator on the three-year average.… https://bean-counter.co.uk/brentford/#log brentford-2026-09-02-75274438 Wed, 02 Sep 2026 09:00:00 +0000 Brentford El Hadji Malick Diouf was announced by the club on 28 August — £35m guaranteed plus £5m in add-ons for the 21-year-old Senegal left-back, five years with a club option — and this page did not have him. He sat on the Rumour Mill while Brentford were announcing him. It answers the question the Konák entry left open, and not in Brentford’s favour. That entry read 84.9% as at the 85% limit rather than under it, with… https://bean-counter.co.uk/brentford/#log brentford-2026-09-02-53700885 Wed, 02 Sep 2026 09:00:00 +0000 Brentford The Konák entry below said this was not one club’s problem, and that Brentford accounted for four of the twenty-three loaned-out players across the league with no squad row. Those four now have rows: Darwin Guagua (Mérida AD), Benjamin Arthur (Portsmouth), Ben Krauhaus (Falkirk) and Matthew Cox (Barnet). The squad table goes to 32 rows. It does not answer the headroom question, and saying so is the point. All four… https://bean-counter.co.uk/brighton/#log brighton-2026-09-02-42489600 Wed, 02 Sep 2026 09:00:00 +0000 Brighton & Hove Albion Jaouen Hadjam joined from Young Boys for a reported €13m, about £11m, and this page had no row for him. He is now in the Ins table, the squad and the defensive line. Algeria left-back, 23, on a five-year deal, so ~£2.2m/yr of amortisation joins the numerator alongside an estimated £35k/wk. He arrived at 23 and is therefore non-homegrown, taking one of the 17 places — the squad-list prose has been recounted. Not… https://bean-counter.co.uk/brighton/#log brighton-2026-09-02-36182627 Wed, 02 Sep 2026 09:00:00 +0000 Brighton & Hove Albion This page carried Pascal Struijk at £18m ; Leeds’ page carried the same transfer at £15m . The settled reporting is £15m up front plus £3m in add-ons , so Leeds had it right and the early £18m and £20m figures were describing the maximum rather than the money. Committed spend falls £106.3m → £103.3m and the window swing to −£18.8m/yr. The counterpart gate did not catch this , because it compares the status of an… https://bean-counter.co.uk/brighton/#log brighton-2026-09-02-87080809 Wed, 02 Sep 2026 09:00:00 +0000 Brighton & Hove Albion Facundo Buonanotte , Yoon Do-young , James Beadle and Nils Ramming are all out on loan for 2026/27 and none of them had a squad row on this page. A player out on loan is still Brighton’s asset: his registration sits on the balance sheet and keeps writing down, and only a sale stops it. Buonanotte is the one that was actually costing something. He came from Rosario Central on 18 January 2023 for €6m, about £5.3m , on… https://bean-counter.co.uk/chelsea/#log chelsea-2026-09-02-65407261 Wed, 02 Sep 2026 09:00:00 +0000 Chelsea The two worst misses of this window were both one-sided. Liam Delap’s £45m move from Chelsea to Nottingham Forest was on neither club’s page , and Daniel Muñoz’s £20m move from Crystal Palace to Forest was absent from both too. Between them that is £65m of Forest’s spending, and their absence had Forest reading as comfortably compliant when the club is in fact over the 85% limit. Nothing on this site could see… https://bean-counter.co.uk/chelsea/#log chelsea-2026-09-02-09114806 Wed, 02 Sep 2026 09:00:00 +0000 Chelsea This page carried Liam Delap as the most advanced exit lever on the board — an Everton bid against a £40m ask — when he had in fact joined Nottingham Forest on 25 August for £45m guaranteed. The sale is now in the Outs table, he is out of the squad, and the rumour card is marked dead. The £5m of add-ons taking the package to £50m is not counted, in line with the guaranteed-fee convention applied to every other… https://bean-counter.co.uk/chelsea/#log chelsea-2026-09-02-61092673 Wed, 02 Sep 2026 09:00:00 +0000 Chelsea Announced on deadline day: £125m , a five-year deal at the Etihad, equalling the British record Liverpool set for Isak twelve months ago. Promoted here from advanced to done, which is the only rung that moves a headline number. It takes Chelsea from the worst ratio in the league to a compliant one, in a single transaction. The squad cost ratio goes 89.5% → 82.5% against the 85% limit — from roughly £28m/yr over the… https://bean-counter.co.uk/coventry/#log coventry-2026-09-02-33391301 Wed, 02 Sep 2026 09:00:00 +0000 Coventry City Jahnoah Markelo left for Shabab Al Ahli for £4.4m and it was not on this page — which meant a club that had committed £130m appeared to have banked nothing whatsoever. A foreign sale, so 5% comes off for FIFA solidarity and Coventry keep about £4.18m. He arrived from FC Twente in 2025, leaving roughly £1.9m still to write off, so the booked profit is about £2.3m — the fee is reported, the book value is inferred from… https://bean-counter.co.uk/coventry/#log coventry-2026-09-02-14061347 Wed, 02 Sep 2026 09:00:00 +0000 Coventry City Announced by both clubs on 26 August: £5m guaranteed plus £1m in add-ons from Brentford, a three-year deal with an option of a further year, Coventry’s ninth signing of the summer and their second centre-back. It was missing here and missing from Brentford’s outs, which is how a transfer disappears entirely rather than half-appearing. Ratio 71.0% → 72.4% , headroom £18.3m against the 85% limit that applies outside… https://bean-counter.co.uk/crystal-palace/#log crystal-palace-2026-09-02-75755138 Wed, 02 Sep 2026 09:00:00 +0000 Crystal Palace Daniel Muñoz joined Nottingham Forest on 30 August for £20m up front plus £2m in add-ons, and this page still had him in the back four. It carried the deal only as a rumour card projecting £25m and ~£19m of profit; the real sale came in £5m lower on both counts. Profit ~£17.1m against a book of about £2.9m — £7m from Genk in January 2024, written down at ~£1.6m/yr. That is the shape Palace keep repeating: a cheap… https://bean-counter.co.uk/crystal-palace/#log crystal-palace-2026-09-02-67086345 Wed, 02 Sep 2026 09:00:00 +0000 Crystal Palace Ben Chilwell returned permanently from RC Strasbourg on a free, and the timing is the interesting part: Palace lodged a deal sheet before 11pm, which buys two extra hours to file paperwork, and completed the signing after the window had formally shut. That is the mechanism this site’s new window-closed notice refers to, and this is the deal that used it. Honest Ahanor arrived on loan from Atalanta — and he is… https://bean-counter.co.uk/crystal-palace/#log crystal-palace-2026-09-02-67682786 Wed, 02 Sep 2026 09:00:00 +0000 Crystal Palace The 16-year-old’s move to Arsenal was reported agreed in early August and neither club had announced it when the window shut at 11pm on 1 September . Every other stalled deal on this site died at that moment. This one does not, and the reason is worth stating rather than leaving the row looking stale. The deadline governs the registration of professional players between clubs. Bernard is sixteen and his schoolboy… https://bean-counter.co.uk/everton/#log everton-2026-09-02-71548311 Wed, 02 Sep 2026 09:00:00 +0000 Everton Everton were credited with interest in Daniel Muñoz through August. He joined Nottingham Forest on 30 August for £20m, and the card here stayed live and kept moving the scenario modeller. It is now marked dead. It stays on the board as a record of a pursuit Everton did not win, which is what the dead flag is for — the alternative, deleting it, would quietly erase the fact that the club chased him at all. No other… https://bean-counter.co.uk/fulham/#log fulham-2026-09-02-35668252 Wed, 02 Sep 2026 09:00:00 +0000 Fulham Luke Harris (Wigan Athletic), Alfie McNally (York City) and Aaron Loupalo-Bi (Fleetwood Town) are out on loan for 2026/27 and none had a squad row here. All three are Fulham academy products, so all three carry £0 of book value and contribute nothing to the amortisation total. That is the answer rather than an evasion, and it is worth distinguishing. Elsewhere on this site the same gap has hidden real money — Konák… https://bean-counter.co.uk/hull/#log hull-2026-09-02-15848756 Wed, 02 Sep 2026 09:00:00 +0000 Hull City Elliot Stroud , a left-sided midfielder from Swedish champions Mjällby, joined for about £2.1m and was not on this page. Roughly £0.4m/yr of amortisation — small money, but the point of the ins table is that all of it is in there. Committed spend £88.5m → £90.6m . Enis Destan went the other way , permanently to Konyaspor, and was still in the squad table being counted for wages and amortisation he no longer costs.… https://bean-counter.co.uk/hull/#log hull-2026-09-02-81763743 Wed, 02 Sep 2026 09:00:00 +0000 Hull City Hull signed him permanently from Leeds for £4.5m guaranteed , rising toward £6.5m, on a four-year deal with a further year’s option — and then loaned him straight back to Leeds for the season. This page had the loan out and not the purchase; Leeds’ page had neither. So Hull carry the amortisation on a player playing for the club they bought him from. About £0.9m/yr, and it stays here until he is sold, because a loan… https://bean-counter.co.uk/hull/#log hull-2026-09-02-07671266 Wed, 02 Sep 2026 09:00:00 +0000 Hull City Hull confirmed the 22-year-old France under-21 winger from Nice on a five-year deal — €13m guaranteed, about £11.1m, with a further €5m due if Hull stay up — and this page carried him on the Rumour Mill while the club were announcing him. That is the third time across this site this window, after Barcola at Liverpool and Diouf at Brentford. The add-on is worth naming for what it is tied to. €5m contingent on Premier… https://bean-counter.co.uk/ipswich/#log ipswich-2026-09-02-82636194 Wed, 02 Sep 2026 09:00:00 +0000 Ipswich Town This page listed seven departures against thirteen that actually happened. The three that carried money: George Hirst to Stoke (~£6m) , Wes Burns to Leicester at a nominal ~£75,000, and Harry Clarke to Preston , whose row said fee undisclosed and counted £0 when the reported figure is ~£1.5m . Five loans out were absent too — Kayne van Oevelen to Valencia, Ali Al-Hamadi to Sheffield Wednesday, Ben Johnson to Stoke,…