West Bromwich Albion Football Club has released the following statement following publication of an EFL Club Financial Review Panel (CFRP) decision:
“Following a two-day hearing which concluded on 23 April 2026, the EFL’s Club Financial Review Panel (CFRP) has published a decision which states that the Club has exceeded the Upper Loss Threshold for the three-year period ending 30 June 2025 and will therefore receive a two point deduction, effective immediately. At this stage, the CFRP has not published any written reasons for the decision. The Club disagrees with the CFRP’s findings and remains of the view that it has fully complied with the Profitability and Sustainability (P&S) Rules.
“The decision does not state the amount by which the Club is said to have exceeded the Upper Loss Threshold. West Bromwich Albion has not been informed of the quantum of the breach, save that this is less than £2million. This is therefore the smallest ever breach of the P&S Rules across the EFL Championship and the Premier League.
“Proceedings were brought by the EFL’s Club Financial Reporting Unit (CFRU) following a change in the CFRU’s approach to Community Development Expenditure. In 2023/24, the CFRU accepted that the Club was entitled to include in-kind donations of the Club’s facilities, staff time and resources to its official charity partner, The Albion Foundation, in its P&S calculation. Earlier this year, the CFRU informed the club that it had changed its approach and imposed a retrospective adjustment to the Club’s P&S calculation.
“Without the CFRU changing its approach to the Community Development Expenditure, the Club would not have breached the P&S Rules. The Club will continue to support the great work of The Albion Foundation and its community programmes.
“West Bromwich Albion has a right of appeal and is considering its options. The Club will provide further comment once it has received the written reasons.
“For now, we will settle this on the pitch.”
