Details of all League One clubs, turnover, expenditures, stored Net Profit/Loss, Cumulated Losses, and Owner Loans.
Salary Cost Management Protocol • League One Operating Directives
Clubs can allocate a maximum of 50% of qualifying revenue to combined player wages, manager remuneration, and intermediary agent fees.
100% of net player trading profit and realized player sales can be directly injected into allowable wage capacity.
Clubs relegated from the Championship receive an elevated transitional threshold of 65% of turnover on wages during their first season in League One.
Two formal SCMP financial audits must be submitted annually to the EFL for compliance tracking:
Verified shareholder equity contributions and cash donations contribute at a 50% rate toward increasing allowable wage spending capacity.
Breaching allowable headroom or failing reporting deadlines triggers automatic registration embargoes, enforcing strict 1-in-1-out salary limitations.
Central Distribution, Solidarity & Academy Baselines • League One
Direct central broadcasting and core operational distribution paid annually to each League One member club by the English Football League.
Annual solidarity contribution derived from Premier League broadcast revenues allocated to sustain League One clubs.
Annual central grant funding distributed under the Elite Player Performance Plan (EPPP) for operating a licensed Category 3 youth academy.
Total baseline funding (£1.43M + £807k + £500k) secured by Category 3 clubs prior to gate receipts, commercial sponsorships, and player sales.
| # | CLUB NAME | SEASON | TOTAL REVENUE | TOTAL COST | OTHER INCOME / (COSTS) | NET PROFIT / (LOSS) | CUMULATED LOSSES | OWNER LOANS |
|---|---|---|---|---|---|---|---|---|
| 1 | Barnsley | 2024/25 Season | £10.30M | £16.60M | +£0.30M | -£6.60M | £25.20M | £0.00M |
| 2 | Barnsley | 2023/24 Season | £9.00M | £18.60M | +£6.40M | -£2.40M | £18.60M | £0.00M |
| 3 | Birmingham City | 2024/25 Season | £35.60M | £75.90M | +£5.70M | -£34.60M | £203.40M | £45.00M |
| 4 | Birmingham City | 2023/24 Season | £28.70M | £58.80M | +£14.40M | -£15.70M | £168.80M | £136.20M |
| 5 | Blackpool | 2024/25 Season | £8.80M | £15.90M | +£2.80M | -£4.30M | £16.70M | £25.40M |
| 6 | Blackpool | 2023/24 Season | £9.70M | £15.90M | +£3.40M | -£2.50M | £18.20M | £8.50M |
| 7 | Bolton Wanderers | 2024/25 Season | £20.50M | £34.50M | +£0.40M | -£14.40M | £58.20M | £21.30M |
| 8 | Bolton Wanderers | 2023/24 Season | £21.30M | £31.70M | -£0.60M | -£11.20M | £42.10M | £7.00M |
| 9 | Bristol Rovers | 2024/25 Season | £8.10M | £14.20M | +£0.20M | -£6.70M | £39.80M | £16.20M |
| 10 | Bristol Rovers | 2023/24 Season | £7.50M | £13.40M | +£0.90M | -£5.30M | £33.10M | £7.30M |
| 11 | Burton Albion | 2025/26 Season | £6.70M | £8.10M | +£0.00M | -£1.40M | £12.80M | £4.50M |
| 12 | Burton Albion | 2024/25 Season | £6.20M | £7.80M | +£0.00M | -£1.60M | £11.40M | £4.30M |
| 13 | Cambridge United | 2025/26 Season | £8.10M | £9.50M | -£0.00M | -£1.40M | £16.20M | £5.50M |
| 14 | Cambridge United | 2024/25 Season | £7.50M | £9.10M | +£0.00M | -£1.60M | £14.80M | £5.20M |
| 15 | Charlton Athletic | 2025/26 Season | £17.40M | £23.10M | -£0.00M | -£5.70M | £74.00M | £23.50M |
| 16 | Charlton Athletic | 2024/25 Season | £16.00M | £22.40M | +£0.00M | -£6.40M | £68.30M | £22.10M |
| 17 | Crawley Town | 2025/26 Season | £5.90M | £7.20M | +£0.00M | -£1.30M | £10.90M | £3.40M |
| 18 | Crawley Town | 2024/25 Season | £5.40M | £6.90M | £0.00M | -£1.50M | £9.60M | £3.10M |
| 19 | Exeter City | 2025/26 Season | £9.50M | £10.10M | +£0.00M | -£0.60M | £4.80M | £0.00M |
| 20 | Exeter City | 2024/25 Season | £8.90M | £9.70M | +£0.00M | -£0.80M | £4.20M | £0.00M |
| 21 | Huddersfield Town | 2025/26 Season | £21.00M | £26.00M | £0.00M | -£5.00M | £60.40M | £29.50M |
| 22 | Huddersfield Town | 2024/25 Season | £19.80M | £25.40M | +£0.00M | -£5.60M | £55.40M | £28.00M |
| 23 | Leyton Orient | 2025/26 Season | £8.50M | £9.90M | -£0.00M | -£1.40M | £17.60M | £6.80M |
| 24 | Leyton Orient | 2024/25 Season | £7.80M | £9.50M | -£0.00M | -£1.70M | £16.20M | £6.40M |
| 25 | Lincoln City | 2025/26 Season | £10.20M | £11.80M | -£0.00M | -£1.60M | £20.70M | £8.20M |
| 26 | Lincoln City | 2024/25 Season | £9.40M | £11.20M | +£0.00M | -£1.80M | £19.10M | £7.80M |
| 27 | Mansfield Town | 2025/26 Season | £7.40M | £8.80M | -£0.00M | -£1.40M | £16.70M | £9.60M |
| 28 | Mansfield Town | 2024/25 Season | £6.80M | £8.40M | -£0.00M | -£1.60M | £15.30M | £9.20M |
| 29 | Northampton Town | 2025/26 Season | £7.70M | £9.00M | +£0.00M | -£1.30M | £14.10M | £5.20M |
| 30 | Northampton Town | 2024/25 Season | £7.10M | £8.60M | £0.00M | -£1.50M | £12.80M | £4.90M |
| 31 | Peterborough United | 2025/26 Season | £14.80M | £16.90M | +£0.00M | -£2.10M | £33.50M | £15.00M |
| 32 | Peterborough United | 2024/25 Season | £13.60M | £16.20M | +£0.00M | -£2.60M | £31.40M | £14.50M |
| 33 | Reading | 2025/26 Season | £13.00M | £19.20M | +£0.00M | -£6.20M | £94.80M | £43.00M |
| 34 | Reading | 2024/25 Season | £12.10M | £18.90M | +£0.00M | -£6.80M | £88.60M | £41.20M |
| 35 | Rotherham United | 2025/26 Season | £16.50M | £18.80M | -£0.00M | -£2.30M | £24.70M | £10.20M |
| 36 | Rotherham United | 2024/25 Season | £15.40M | £18.10M | -£0.00M | -£2.70M | £22.40M | £9.80M |
| 37 | Shrewsbury Town | 2025/26 Season | £7.40M | £9.00M | +£0.00M | -£1.60M | £15.10M | £4.00M |
| 38 | Shrewsbury Town | 2024/25 Season | £6.90M | £8.70M | +£0.00M | -£1.80M | £13.50M | £3.80M |
| 39 | Stevenage | 2025/26 Season | £6.30M | £7.50M | -£0.00M | -£1.20M | £10.10M | £2.60M |
| 40 | Stevenage | 2024/25 Season | £5.80M | £7.20M | -£0.00M | -£1.40M | £8.90M | £2.40M |
| 41 | Stockport County | 2025/26 Season | £10.40M | £13.10M | +£0.00M | -£2.70M | £23.70M | £12.00M |
| 42 | Stockport County | 2024/25 Season | £9.20M | £12.40M | -£0.00M | -£3.20M | £21.00M | £11.50M |
| 43 | Wigan Athletic | 2025/26 Season | £12.70M | £16.10M | -£0.00M | -£3.40M | £51.30M | £18.50M |
| 44 | Wigan Athletic | 2024/25 Season | £11.80M | £15.60M | +£0.00M | -£3.80M | £47.90M | £18.00M |
| 45 | Wrexham | 2025/26 Season | £23.00M | £26.50M | £0.00M | -£3.50M | £22.10M | £14.00M |
| 46 | Wrexham | 2024/25 Season | £20.50M | £24.80M | -£0.00M | -£4.30M | £18.60M | £12.40M |
| 47 | Wycombe Wanderers | 2025/26 Season | £9.10M | £11.20M | +£0.00M | -£2.10M | £19.30M | £7.00M |
| 48 | Wycombe Wanderers | 2024/25 Season | £8.40M | £10.80M | -£0.00M | -£2.40M | £17.20M | £6.70M |