West Bromwich Albion acknowledges publication of the written reasons relating to the EFL Club Financial Review Panel (CFRP) decision to sanction the club with a two-point deduction during the 2025/26 season.
The Club remains frustrated by the timing of this sanction and confirms it submitted its Profitability and Sustainability (P&S) calculation to the Club Financial Reporting Unit (CFRU) on 3 December 2025. The CFRU sent its compliance report to the Club 112 days later on 25 March 2026. A hearing of the CFRP was conducted on 22 and 23 April 2026 – with the Club sanctioned less than 24 hours later on 24 April 2026. The Club received the written reasons of the CFRP on 8 May 2026 – six days after the EFL Championship season concluded.
The Club disagrees with the CFRP's findings in several important respects.
In particular, the Club remains strongly of the view that having accepted its position on Community Development Expenditure (CDE) in 2024, issuing a decision letter at that time confirming compliance, the CFRU was not entitled to change its approach in 2025. The 2024 decision was relied upon by the Club in its future planning and expenditure and the Club considers it grossly unfair for the CFRU to retrospectively disallow CDE that had previously been permitted. Without that change of approach, the Club would not have breached P&S rules.
The £1,969,893 P&S breach calculated by the CFRU is the smallest ever recorded across the EFL Championship and the Premier League. The Club is proud of the work it conducted to reduce what was once a projected P&S breach of around £20million but remains disappointed its efforts – which included open and urgent cooperation with the regulatory process - were not recognised by the CFRU or the CFRP.
However, the Club has decided not to appeal. The Club's performance on the pitch this season meant a two-point deduction did not affect its final standing, and pursuing an appeal would serve no practical purpose for the Club or its supporters. It is in the Club’s best interests to close this chapter and focus on the future.
Despite the adjustments needed to ensure future periods are prepared in accordance with the CFRP’s decision, the Club is confident its P&S losses for the period ending 30 June 2026 will be well below the Upper Loss Threshold.
The Club is grateful to its players, staff and loyal supporters for the way in which they responded under significant pressure to ensure matters were settled on the pitch. The unity shown throughout this period reflects everything that is good about the Albion and sets the standard for how we must now move forwards together.
The full written reasons of the CFRP can be found here.
