What's in the kitty? How the Premier League clubs shape up financially

Manchester United
Owned by: Glazer family (since 2005).
Value: £936m.
Turnover: £210m (to 30 June 2007).
Profit/loss: £79.1m operating profit.
Debts: £666m. (last annual interest payment, £42m).
Prem TV cash 07-08: £49.35m.
Summer kitty: £60m+.

Chelsea
Owned by: R Abramovich (since 2003).
Value: £381m.
Turnover: £190.5m (to June 2007).
Profit/loss:-£75.8m loss.
Debt: £578m (interest-free loans from Abramovich).
Prem TV cash 07-08: £45.58m.
Summer kitty: £100m.

Arsenal
Owned by: Major shareholders - D Fiszman (24.1%), A Usmanov (24%), N Bracewell Smith (15.9%); S Kroenke (12.2%).
Value: £612m.
Turnover: £200.8m (to May 2007).
Profit/loss: £51.2m operating profit.
Debt: £268.2m.
Prem TV cash 07-08: £47.04m.
Summer kitty: £25m+.

Liverpool
Owned by: T Hicks (50%), G Gillett (50%) (since 2007).
Value: £523m.
Turnover: £133.9m (to July 2007)
Profit/loss: £21.7m loss.
Debt: £350m.
Prem TV cash 07-08: £45.44m.
Summer kitty: £20m plus receipts.

Everton
Owned by: B Kenwright (37.2%), R Earl (34.6%), J Woods (28.2%).
Value: c.£80m.
Turnover: £51.4m (to June 2007).
Profit/loss: £10.9m operating loss.
Debt: £26.4m.
Prem TV cash 07-08: £42.11m.
Summer kitty: £20m.

Aston Villa
Owned by: R Lerner (since 2006).
Value: c.£90m
Turnover: £52.7m (to 31 May 2007).
Profit/loss: £18.8m op' loss. Debt: £37m.
Prem TV cash 07-08: £42.26m.
Summer kitty: c.£30m.

Blackburn Rovers
Owned by: The Walker Trust
Value: c£50m.
Turnover: £43.3m (to June 2007).
Profit/loss: £3.3m operating loss.
Debt: £20m.
Prem TV cash 07-08: £40.24m.
Summer kitty: c.£10m, depends on sales.

Portsmouth
Owned by: A Gaydamak (since 2006).
Value: c.£50m.
Turnover: c.£40m. (no accounts filed to 2007).
Profit/loss: n/a.
Debt: n/a. (c.£20m-plus).
Prem TV cash 07-08: £40.39m.
Summer kitty: c.£15m.

Manchester City
Owned by: T Shinawatra (since 2007).
Value: c.£85m.
Turnover: £56.9m (to May 2007).
Profit/loss: £1.4m operating loss.
Debt: n/a (c.£20m in loans at May 07).
Prem TV cash 07-08: £39.67m.
Summer kitty: £50m.

West Ham United
Owned by: B Gudmundsson (since 2006).
Value: £108m.
Turnover: £49.43m (to May 2007).
Profit/loss: £10.1m op' loss.
Debt: Cleared by Gudmundsson.
Prem TV cash 07-08: £36.77m.
Summer kitty: £10m.

Tottenham Hotspur
Owned by: ENIC (J Lewis).
Value: c.£200m.
Turnover: £103.1m (to June 2007).
Profit/loss: £29.7m operating profit.
Debt: £29.1m in loan notes.
Prem TV cash 07-08: £36.05m.
Summer kitty: £30m, inc receipts, eg: Berbatov.

Newcastle United
Owned by: M Ashley (since 2007).
Value: £200m.
Turnover: c.£90m.
Profit/loss: n/a.
Debt: Effectively cleared (from -£60m).
Prem TV cash 07-08: £39.25m.
Summer kitty: c.£30m.

Middlesbrough
Owned by: S Gibson (since 1993).
Value:c.£55m.
Turnover: £47.98m (to Dec 1996).
Profit/loss: £13.3m pre-tax loss.
Debt: £43.7m. (to Gibson-controlled parent company).
Prem TV cash 07-08: £34.17m.
Summer kitty: £12m.

Wigan Athletic
Owned by: D Whelan (since 1995).
Value: c.£40m.
Turnover: £26.9m (to May 2007).
Profit/loss: £13.4m oper' loss.
Debt: £36.9m. (to Whelan-controlled parent company).
Prem TV cash 07-08: £33.45m.
Summer kitty: up to £20m.

Sunderland
Owned by: Drumaville Consortium (since 2006).
Value: c.£50m.
Turnover: £26.3m (to July 2007).
Profit/loss: £12m operating loss.
Debt: n/a.
Prem TV cash 07-08: £33.6m.
Summer kitty: c.£45m.

Bolton
Owned by: E Davies (since 2003).
Value: c.£50m.
Turnover: £43m (to July 2007).
Profit/loss: £2.01m pre-tax loss.
Debt: £37m to parent company.
Prem TV cash 07-08: £32m.
Summer kitty: c.£20m.

Fulham
Owned by: M Al-Fayed (since 1997).
Value: c.£150m.
Turnover: £39.7m (to 30 June 2007).
Profit/loss:£11m operating loss (£15.2m loss including transfers).
Debts: £149.6m and rising. (interest-free loans to M Al Fayed).
Prem TV cash 07-08: £31.29m.
Summer kitty: c.£15m.

West Bromwich Albion
Owned by: Majority shareholder J Peace (since 2007).
Value: c.£20m.
Turnover: £26m (to June 2007).
Profit/loss: n/a.
Debt: n/a.
Prem TV cash 07-08: £11.39m (parachute).
Summer kitty: c.£15m.

Stoke City
Owned by: P Coates (since 2006).
Value: Less than £10m.
Turnover: £7.9m (to May 2007).
Profit/loss: £2.9m operating loss.
Debt: Negligible.
Prem TV cash 07-08: n/a.
Summer kitty: c.£15m, inc wage commitments.

Hull City
Owned by: P Duffen (since 2007).
Value: c.£10m.
Turnover: c.£12m (2007-08).
Profit/loss: n/a.
Debt: n/a.
Prem TV cash 07-08: N/A
Summer kitty: c.£15m, inc wages.