How much can Lincoln City spend under SCR?

Lincoln City has a guaranteed SCR spending limit of £3.5m — 85% of estimated football revenue of £7m.

What is Lincoln City's SCR headroom?

Lincoln City's estimated SCR headroom is −£1.6m — the difference between their guaranteed 85% limit of £3.5m and their estimated £5.1m squad cost.

EFL Squad Cost Ratio

How much can Lincoln City spend?

Under the EFL's Squad Cost Ratio rules, Lincoln City have a guaranteed spending limit of £3.5m — 85% of estimated football revenue of £7m. Against their estimated squad cost that is £1.6m short.

Lincoln City: the SCR breakdown

Estimated revenue (football) reported £7m
85% SCR limit (no owner top-up) £3.5m
Estimated squad cost estimated £5.1m
Headroom vs 85% limit −£1.6m

Restricted - squad cost is 73.5% of revenue

What this means

On these estimates, Lincoln City are spending well above what SCR allows. Closing that gap usually means selling players or growing revenue before they can strengthen further.

Note on this club's figures. 2023-24 revenue £6.97m (up from £6.52m). Est. 2025-26 wages £98,500/wk (£5.12m/yr). SCMP ratio est. ~74% of 2023-24 revenue — over the 50% standard threshold. Mid-table operator; revenue growth would ease compliance risk. No special circumstances (not relegated from Championship). Sources: sentinelsportsgroup.co.uk (revenue data), matchdayfinance.com (L1 2023-24 financial results), footballleagueworld.co.uk (24-club wage ranking).
Source.

Compare Lincoln with another club

Wolverhampton Wanderers Sheffield United Southampton Burnley Luton Town Watford

← All Championship clubs ranked by SCR headroom

Figures are illustrative estimates from published accounts and public reporting, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-05-17. Full rules explainer →