Aston Villa announced losses of £119.6m for the 2022/23 season but are currently not set to face the same punishments as Everton.
The Premier League handed the Toffees a revised six-point deduction after an independent commission ruled the club had made a single breach of Profitability and Sustainability rules. Over a rolling three-year cycle clubs are allowed losses of up to £105m. The Premier League stated that Everton were £19.5m over the limit, while the club argued that the figure was £7.9m and cited several mitigating factors.
Villa’s figures suggest that they are currently above the three-year threshold across a single season. However, unlike Everton and Nottingham Forest, the Premier League viewed Villa’s accounts in December and decided not to charge the club with a breach of PSR.
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That is because, under PSR, certain areas of investment are deductible from the final total, such as club infrastructure, youth development and investment into women’s football. Villa have also extended their accounting period until June 30, providing Unai Emery’s side an extra month to ensure the club balance their books.
A closer look at the £119m loss figure shows that a combined £19m was spent on youth development, women’s football and community projects; investment in club infrastructure also rose from £7.1m to £13.4m for the 2022/23 campaign, both deductible under PSR.
While Villa are aiming for Champions League qualification this season, any money earned from reaching the competition would not show up in the current accounting period. However, remaining in the Champions League spots
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