SCR is live for 2026/27 in the Premier League and Championship. Figures last reviewed 2026-09-03.

Championship SCR

How much can Bristol City spend?

Under the EFL's Squad Cost Ratio rules, Bristol City have a guaranteed spending limit of £34.3m — 85% of estimated football revenue of £40.3m. Against their estimated squad cost that is £1.6m short. If the owner injects the maximum top-up (£16m/season), the ceiling rises to £50.3m.

Bristol City: the SCR breakdown

  • Estimated revenue (football) reported £40.3m
  • 85% SCR limit (no owner top-up) £34.3m
  • Estimated squad cost reported £35.9m
  • Headroom vs 85% limit −£1.6m
  • + Max owner equity top-up (if used) £16m
  • Max spending allowance (with top-up) £50.3m
  • Headroom vs max allowance +£14.4m
Balanced - squad cost is 89.1% of revenue

What this means

On these estimates, Bristol City are spending above the 85% Green Threshold but within reach of it - the kind of position the owner top-up allowance is designed to cover. Manageable, but not unlimited.

Summer 2026 window vs SCR headroom

  • Window spend (gross) £4m
  • Window sales £1.8m
  • Net spend estimated £2.2m
  • Pre-window effective SCR headroom (85% limit plus any top-up or allowance) £14.4m
  • Against the 85% line alone −£1.6m
Within headroom

A net spend of £2.2m leaves £12.2m of the £14.4m of effective headroom Bristol City had before the window opened — the 85% limit plus any owner top-up or allowance, minus estimated squad cost, the same basis as the transfer-window table.

Against the 85% line alone, with no top-up, Bristol City's pre-window headroom was −£1.6m (already over the line).

Club did not officially disclose fees. Sports Mole aggregates total spend £4m and total income £1.8m: Lorent Tolaj in from Plymouth for a reported £4m, Sinclair Armstrong out to Goztepe for ~£1.8-2.16m. All other deals were frees, loans, or unreported fees, excluded rather than guessed.
Source.

Spending beyond calculated headroom is not automatically a breach: transfer fees are amortised over the contract, sales offset signings, and none of it reaches SCR squad cost until the next accounts are filed. Every club's window spend vs headroom →

Old rules vs new: PSR compared to SCR

Under the old PSR system, clubs were judged on total losses over three years, not on what they spent on the squad as a share of revenue. Here's how Bristol City's position compares under both sets of rules.

Old PSR (loss-based) New SCR (revenue-based)
3-year losses: £54m reported
Limit: £39m
Headroom: −£15m
2021/22–2023/24 (Championship)
Squad cost: £35.9m
85% limit: £34.3m · Max (with top-up): £50.3m
Headroom: −£1.6m
Based on £40.3m revenue

Losses of £28.5m, £22.2m and £3.3m over three years (£54m total, £15m over limit). No EFL sanctions reported. Significant improvement in 2023/24. Club stated compliance will be tighter in 2026/27 absent further player sales.

Note on this club's figures. 2024/25 revenue £40.3m (down from £42.4m in 2023/24). Wages £35.9m. Sources: Swiss Ramble (2024/25 and 2023/24 editions), bcfc.co.uk official accounts.
Source.

Compare Bristol City with another club

← All Championship SCR clubs ranked by SCR headroom

Figures are illustrative estimates from published accounts, named analyst estimates and public reporting, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-09-03. Full rules explainer →