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Pulis aggrieved over Derby's finances

With Derby County getting into the Championship play offs and Middlesbrough denied, Tony Pulis thinks that the Rams have got round financial fair play rules. Derby County deny this and the EFL appear to concur: Puli questions rival's finances

I have a great deal of respect for Middlesbrough, not least because former Charlton keeper Darren Randolph is their player of the year. Steve Gibson has been a model owner, continually pouring money in and largely getting disappointment in return. But I have to say that this has the whiff of sour grapes about it. Moreover, many Boro fans see the real problem as being Pulis's playing style.

Another perspective is to look at the contrast between the finances of Boro and relegated Rotherham United: Gulf in finances

However, another person I respect greatly, Kieran Maguire of the PriceofFootball thinks that there has been at least some creative accounting. The article linked to above notes, '[There was] a convenient move that saw Derby chairman Mel Morris sell the club's Pride Park stadium to another company that he owns and then immediately leased it back again.

'That was then deemed as an asset worth around £40m in Derby's accounts and, according to Kieran Maguire, a lecturer in football finance at the University of Liverpool, enabled them to avoid falling foul of the EFL's of 'Profit and Sustainability' rules so badly that the Rams could have faced up to an 11-point deduction. "Someone at Derby has read the small print in the P&S rules,' he said. 'Morris has effectively transferred the stadium from his left hand to his right, reducing the P&S losses in the process."

The one general point I would make is that it shows once again the impact the involvement of business people and big money can have on football. The Championship in many respects has a less level playing field than the Premier League.

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