West Ham United finances

• Gross spend on signings (this year)£133m
• Amortisation charge (this year)£99m
• Squad book value (intangibles NBV)£223m
• Book value of disposals (sold registrations)£62m

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

• Wages & salaries£151m
• Social security (employer NI)£22m
• Pension contributions£303k
• Key management pay (directors)£2.3m
• Highest paid director£1.5m

• Tax & social security owed at year-end£18m

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£3.9m
• Group / owner loans£213m
• Outstanding charges (loans secured against assets)3

Persons with significant control (>25% as filed at CH): West Ham United Limited

Registered office: London Stadium, Queen Elizabeth Olympic Park, London, E20 2ST

Incorporated: 1900-07-05

• 2026-05-04 officers appoint-person-director-company-with-name-date
• 2026-04-22 officers termination-director-company-with-name-termination-date
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• 2026-03-02 accounts accounts-with-accounts-type-full
• 2025-12-29 officers termination-director-company-with-name-termination-date
• 2025-10-06 mortgage mortgage-satisfy-charge-full
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• 2025-08-13 mortgage mortgage-create-with-deed-with-charge-number-charge-creation-date