The Esk


Independent analysis of football's money, owners and rules

Independent. No advertising. No paywall.

Written for investors, boards, regulators, funders and fans. Open to everyone.

Live cases & developing stories

All cases →

Decision published

Premier League v Manchester City

The Independent Commission’s Core Decision, read in full, with its consequences for clubs, the league and the regulator.

Case hub · 8-part case file

Developing

The sale of Everton

The Friedkin Group’s sale process: what a buyer would inherit, and what the accounts show.

Club hub · Everton

State of the Game

The Independent Football Regulator

The regulator’s statutory duties, licensing and owners’ tests, and its first State of the Game report.

Regulator hub · IFR

Browse by topic

Regulation & Governance

The IFR, Football Governance Act, PSR, squad-cost ratios, UEFA and FIFA rules

Club Finance & Accounts

Forensic readings of annual reports, group structures and cash flow

Ownership & Capital

Takeovers, valuations, multi-club and sovereign ownership

Credit, Lending & Systemic Risk

Private credit, factoring, inter-club debt and contagion

Litigation & Disputes

Commissions, appeals, compensation claims, CJEU and CAS

Everton

Finance, ownership, the stadium and Talking the Blues

Beyond Football

Cricket governance, stroke survivorship and policy

Hubs

Everton

Ten years of accounts, owners, the stadium and the Premier League cases.

Chelsea & BlueCo

Ownership, lenders, losses and sanctions.

Premier League v Man City

The 115 charges, the Core Decision and its consequences.

The Football Regulator

Statutory duties, licensing and the owners’ test.

Podcasts

Talking the Blues

Everton, on and off the pitch, with Andy and George Costigan.

The Esk Podcasts

Longer conversations on football finance and governance.

Talking about Strokes

Life after stroke, from lived experience.

The Esk Briefing

One email a week: every new report with its key findings. Free, no advertising, unsubscribe at any time.