How this site works
Methodology & disclaimer
What this site is
SCR Guide is an independent, non-commercial guide to the EFL's Squad Cost Ratio (SCR) and Salary Cost Management Protocol (SCMP) rules. It is run by a private individual and is not affiliated with, endorsed by, or connected to the EFL, the Premier League, or any football club.
Not financial or legal advice
Nothing on this site constitutes financial, legal, or investment advice. The figures are illustrative estimates intended to explain how the rules work in plain English. They should not be relied upon for any investment, commercial, or legal decision. If you need professional advice, consult a qualified adviser.
Where the figures come from
Revenue estimates are derived from each club's most recently published statutory accounts, which are publicly available via Companies House. Where accounts are not yet filed for the most recent season, figures are extrapolated from prior-year filings and publicly reported information.
Squad-cost estimates draw on published wage bills and, where available, transfer amortisation disclosures. These are the least reliable figures: clubs are not required to break out squad costs separately, so estimates involve judgment.
EFL rule parameters (thresholds, top-up limits, enforceable dates) are taken from official EFL statements and publicly reported decisions.
Limitations
- SCR is calculated on adjusted football revenue, which differs from headline turnover. The adjustments are club-specific and not always publicly disclosed, so every figure here is illustrative rather than audit-grade.
- Accounts filed at Companies House typically lag by 9–18 months. Revenue positions change significantly with promotion, relegation, and parachute-payment cliffs.
- Figures marked estimated have not been separately verified against primary sources. Figures marked reported are drawn directly from filed accounts.
- This site is updated periodically. The date of the most recent review is shown in the banner at the top of every page.
About this site
SCR Guide is an independent site built to make EFL financial rules understandable to fans, journalists, and anyone who follows the Championship or League One. It is not affiliated with, endorsed by, or connected to the EFL, the Premier League, or any football club. Revenue is generated through display advertising.
Corrections and contact
If you believe a figure is materially wrong, please get in touch at henry@kubikjonesdigital.com. Corrections are taken seriously and applied promptly.