Albion close chapter on financial mess

[Getty Images] Albion have "acknowledged" rather than accepted the publication of the independent Club Football Reporting Panel's (CFRP) written reasons for the points deduction. There is clear frustration from the club over the timeline of events. That is understandable, as is their decision not to appeal and their desire to move on after they, in their own words "settled it on the pitch".

The club submitted its annual accounts on 3 December yet it took 112 days for a compliance report to be issued. That meant the punishment came in the final days of the season after a swift video conference hearing. That timing was far from ideal for all parties involved — including Albion's relegation rivals at the time.

The written reasons reveal Albion argued that, if a sporting sanction was to be handed down, it should be suspended until the start of the 2026-27 season because of the delay. The club also highlighted the "tireless" efforts of owner Shilen Patel in reducing losses. When he arrived, they were projected to exceed the three-year P&S limit of £39m by around £30m.

In the end, the breach stood at just under £1. 97m — the smallest ever recorded across the Premier League or second tier. It is notable that Albion's engagement with the governing body was judged only as "reasonable" and therefore not worthy of a point being given back for co-operation.