Football Club SPV Liquidation & Debt Ringfence Explorer

Corporate & Asset Parameters Amounts in GBP (£)

Total Liquidation Realisations (£)

1. Fixed Charge Secured (£)

2. Preferential Employees (Wages/Pension) (£)

3. HMRC Secondary Preference (Crown Debt) (£)

4. Qualifying Floating Charge Holder (£)

5. Unsecured Trade / Supplier Claims (£)

6. Subordinated Intercompany / Shareholder Loan (£)

Legal Ring-Fence & Regulatory Checks

Parent Guarantee / Cross-Default active on OpCo Football Creditor Rule breached (Unpaid player/club debts)

Holding SPV

Status: In Liquidation

Liabilities quarantined in vehicle shell.

Sheffield United FC

Status: Solvent

Trading independently.

Statutory Waterfall & Regulatory Audit

Operating Insulation

Ring-fenced & Solvent

EFL / League Sanction Risk

Low (Unencumbered)

Prescribed Part s176A

£800,000

Total Payout / Shortfall

£18.5M / £28.85M

Creditor Rank & Class	Claim (£)	Distributed (£)	Shortfall (£)	Recovery