英国《每日邮报》于10月14日透露，经过独立足球监管机构（IFR）的深入调查，揭示了英格兰足球界的财务困境。数据显示，高达94%的英格兰足球俱乐部正面临亏损问题，其中三分之二的英格兰足球联赛（EFL）以及全国联赛的俱乐部已陷入债务危机。

在《足球现状》的长篇报告中，IFR强烈呼吁进行“迫切的改革”，指出众多俱乐部正濒临“财务崩溃的深渊”。为了与薪酬激增的竞争对手竞争，这些俱乐部构建了一种“债务累积与过度依赖老板资金”的潜在风险模式，这一模式将俱乐部和球迷置于危险境地。英超与其他级别联赛间的“财务差距”——被称作“财务悬崖”——正在急剧拉大，顶级俱乐部的平均收入已经超过英冠俱乐部八倍以上。

批评声音针对英超降级球队的救助金体系，指出其分期支付机制可能激励英冠球队进行过度支出，从而冒更大风险追求升班。在更低级别的联赛中，运营费用的增加使得17家EFL及全国联赛的俱乐部面临成本高于收益的困境。IFR将其发布的245页报告定性为英格兰足球的警示，并提出了一项包含六项建议的计划，旨在提升俱乐部的经济可持续性。

在2025-2026赛季，英格兰足球产业实现了超过90亿英镑的营收，英超联赛贡献了其中的75亿英镑，紧随其后的是英冠，贡献了10亿英镑，而英甲和英乙合计贡献了4.6亿英镑，全国联赛则贡献了7000万英镑。回顾到英超联赛创立之初的1992年，顶级俱乐部的平均收入仅为英冠的2.7倍，而现在这一差距已扩大至8.7倍。从2021-2022赛季到2025-2026赛季，球员薪资显著上涨，英超联赛增长了33%，英冠增长了32%，而英甲和英乙的涨幅则分别达到了71%和63%。与此同时，2025-2026赛季的经纪人费用也从3.17亿英镑上升至5.84亿英镑。

The total debt within English football clubs has escalated from £2.8 billion in the 2020-2021 season to an anticipated £4.1 billion in the 2024-2025 season, with a projected surge to £5.1 billion by the 2026-2027 season. The Premier League clubs are estimated to account for roughly 75% of this debt. Negotiations are underway between the English Football League and the Premier League over an additional distribution agreement of £1.8 billion over a ten-year period. The International Federation of Football Associations has cautioned that it may intervene if an agreement is not reached.

David Cogan, the chair of the IFR, noted that the crux of England's football success lies in a profound contradiction. While some of our clubs rank among the wealthiest and most fiercely competitive in the world, others hover perilously close to financial ruin. The dominance of expenses over revenue has exacerbated debt, losses, and an excessive reliance on owners' investments. Many clubs have made it clear that without continued funding from their proprietors, they would be unable to sustain themselves. The EFL has welcomed the report, acknowledging that it echoes the concerns they have consistently raised. The Premier League echoed the IFR's preference for an income distribution scheme led by the football community. The FA has indicated a commitment to thoroughly examining the study.

科根对于独立性问题的立场明确，强调任何形式的政府干预将迫使他从职位上退下，并坚称监管机构未曾承受任何政治影响。在曼城被独立委员会判定违反英超的财务规定后，该俱乐部已提起上诉。据悉，如果曼城的上诉结果维持原判，国际足联反兴奋剂机构（IFR）将有权禁止曼城的所有者参与英格兰足球事务。