Overview

• Everton sold Everton Football Club Women Ltd to Roundhouse Capital Holdings, a company controlled by owner Dan Friedkin, at the end of June.
• The transfer generated an estimated paper profit of around £60m that will count towards Everton’s 2025-26 Profitability and Sustainability Rules compliance.
• It follows similar intra-group sales by Chelsea (£198.7m profit) and Aston Villa (£55m valuation), all approved under Premier League fair-value rules.
• UEFA’s Financial Fair Play regulations disallow profits from related-party transfers, jeopardizing the use of such gains in continental competitions.
• The standalone structure and Goodison Park asset transfer are designed to attract US minority investment without relinquishing majority club control.