Manchester United finances

• Gross spend on signings (this year)£343m
• Amortisation charge (this year)£193m
• Squad book value (intangibles NBV)£538m
• Book value of disposals (sold registrations)£21m

In football accounting, "intangible assets" = player registrations. Amortisation is the contract cost spread over the years remaining.

• Wages & salaries£258m
• Social security (employer NI)£34m
• Pension contributions£3.4m
• Key management pay (directors)£1.5m
• Highest paid director£1.5m

• Tax & social security owed at year-end£21m

Unusually large HMRC balances at year-end can signal cash pressure. Most clubs file PAYE monthly, so a multi-million sum sitting unpaid is a flag.

• Bank borrowings & overdrafts£637m
• Group / owner loans£138m
• Outstanding charges (loans secured against assets)14

Owner: Glazer family / INEOS

Persons with significant control (>25% as filed at CH): Sir James Arthur Ratcliffe | Mr Joel Glazer | Mr Avram Glazer | Mr Bryan Glazer | Manchester United Limited

Registered office: Old Trafford, Manchester, M16 0RA

Incorporated: 1907-10-31

• 2026-05-08 officers appoint-person-director-company-with-name-date
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• 2026-05-07 officers termination-director-company-with-name-termination-date
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• 2025-04-14 officers termination-director-company-with-name-termination-date