How much can Preston North End spend under SCR?

Preston North End has a guaranteed SCR spending limit of £14.4m — 85% of estimated football revenue of £16.9m. If the owner uses the full equity top-up, the ceiling rises to £29.4m.

What is Preston North End's SCR headroom?

Preston North End's estimated SCR headroom is −£7.6m — the difference between their guaranteed 85% limit of £14.4m and their estimated £22m squad cost. With the owner top-up, the max allowance rises to £29.4m.

EFL Squad Cost Ratio

How much can Preston North End spend?

Under the EFL's Squad Cost Ratio rules, Preston North End have a guaranteed spending limit of £14.4m — 85% of estimated football revenue of £16.9m. Against their estimated squad cost that is £7.6m short. If the owner injects the maximum top-up (£15m/season), the ceiling rises to £29.4m.

Preston North End: the SCR breakdown

Estimated revenue (football) reported £16.9m
85% SCR limit (no owner top-up) £14.4m
Estimated squad cost reported £22m
Headroom vs 85% limit −£7.6m
+ Max owner equity top-up (if used) £15m
Max spending allowance (with top-up) £29.4m
Headroom vs max allowance +£7.4m

Restricted - squad cost is 130.2% of revenue

What this means

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

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 Preston's position compares under both sets of rules.

Old PSR (loss-based)	New SCR (revenue-based)
3-year losses: −£32m estimated Limit: £39m Headroom: +£7m 2022/23–2024/25 (Championship)	Squad cost: £22m 85% limit: £14.4m · Max (with top-up): £29.4m Headroom: −£7.6m Based on £16.9m revenue

Estimated ~£32m losses over three years, assumed within the £39m limit but with little headroom. Losses of £14.3m and £17.7m in last two known years. Analysts note Preston 'do not publish adjusted figures' but are assumed compliant. Owner debt conversions (£30m post-accounts) provide a buffer.

Note on this club's figures. 2023/24 revenue £16.9m. Staff costs £22.0m (player wages £19.2m). Sources: Swiss Ramble, azscore.com, lep.co.uk.
Source.

Compare Preston with another club

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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 →