Clubs even at Step 2 of the non-league system are going full time or have 'hybrid' squads with some fill-time players.
Last season at Eastbourne in the National League South wages cost the owner £1m on top of income. Salisbury have been taken over by new Kuwaiti owners. Chelmsford recently announced a seven figure sponsorship deal.
I recently saw the accounts of a National League North club for 2023/4 which has just part-time players. In 2023/4 the club was relegated to the third tier and this involved the loss of National League sponsorship of £38k, although this was offset by a £36k rise in commercial income. £106k was received for transfer fees to EFL clubs. Sponsorship this year from the League will be £45k.
Turnover declined after relegation from just under £500k to £395k. The gross loss went up from £4k to £103k, although this was partially offset by temporary rental income. The seven directors put in an average of £5k each.
Match receipts in 2024 were just short of £100k and advertising and sponsorship brought in £104k. Bar takings were £40k and donations £45k. Player and team management expenses were £262k and the Academy cost £64k.
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