Premier League

PREM club accountants face PSR D-Day tomorrow – with the threat of a points deduction hanging over them.Under League rules, all clubs that have posted aggregate losses over the previous two seasons must hand in their 2023-24 accounts by close of business.Clubs including Chelsea face a nervy wait with PSR deadlines tomorrowCredit: AlamyLeicester have already won a legal battle against sanctionsCredit: GettyPrem lawyers will then go through the numbers to decide if charges for breaches of Profitability and Sustainability Rules are due – with a decision made and published by January 13.And the biggest scrutiny is likely to be on the figures supplied by Leicester after the Foxes – already in the drop zone – won a huge legal victory to avoid being sanctioned before the season started.Clubs are limited to “allowable losses” – once spending on infrastructure, the youth and women’s teams and community projects is taken off – of a maximum £105m over three seasons.That sum is reduced by £22m for each season a club has spent in the Championship.READ MORE IN FOOTBALLBut it ensures an anxious time for fans of a number of top flight clubs until Prem chiefs confirm charges in the middle of next month – with the rules ensuring that any punishments MUST be applied this term.Last season saw Everton and Nottingham Forest both hit with points deductions for breaches in the 2022-23 season.Everton, who had already been deducted six points for a £19.5m breach over the three years to June 2022, had two more points knocked off for posting losses of £16.5m – although Prem lawyers argued that the Goodison club was responsible for a further £6.5m sum in “interest payments”.Forest, who were only in their season in the top flight, were docked four points for busting their £61m loss limit by £34m.Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALSThe City Ground club, the success story of this campaign and who will end the year with a six-point buffer in the race for a Champions League spot, admitted in March that they were on course for PSR losses of between £12m and £17m, despite finally being able to include the £47m sale of Brennan Johnson to Spurs in their calculations.But the previous losses meant they entered the season already £9m OVER their 2023-24 loss limit of £83m.Everton points deduction explainedNottingham Forest are hoping to avoid another points hitCredit: GettyEverton are also keeping their fingers crossed after doing plenty of business in the summerCredit: GettyForest are understood to be confident their end of season fire-sale, including the £20m departure of Greek keeper Odysseas Vlachodimos to Newcastle, will enable them to get in under the threshold for a charge, but it is likely to be touch and go.Likewise at Everton, who sold Ben Godfrey to Atalanta for £10m and Lewis Dobbin to Aston Villa for £9m in the final days before the official June 30 end of last term.The Toffees, now under new ownership, were looking at a loss of around £90m for the previous two campaigns and were once again sailing close to the PSR wind.Those sales were part of an end of season transfer merry-go-round which also saw Everton pay £9m for Villa’s Tim Iroegbunam, Chelsea sell Ian Maatsen to Unai Emery’s men for £37.5m and buy youngster Omari Kellyman for £19m.Those deals led to Prem chiefs warning clubs that they must not use loopholes in the rulebook to avoid PSR penalties and that they are duty bound to act “with utmost good faith” towards the competition and rivals.There were arguments that charging each other potentially inflated fees – with incoming transfers “amortised” over contract lengths while sales can be lodged at full book value – to get round PSR provisions was a breach of that undertaking.Chelsea, who contentiously received the green light to sell two hotels on the Stamford Bridge site for £76m to sister company BlueCo 22 Properties, also owned by Todd Boehly and Clearlake Capital, were perilously close to the maximum loss limit last season.A season without any European football knocked a £50m black hole in their anticipated income but the hotel sale is likely to see them clear the PSR hurdle for last term.READ MORE SUN STORIESHowever the biggest cloud is hanging over Leicester, who successfully argued they were not under Prem jurisdiction because they had been relegated to the Championship.Promotion brings them back under the Prem auspices and the Foxes posted cumulative losses of £124m for the final three seasons before they were demoted, with last term likely to have seen their numbers take another hit. More

AN incredible throwback photo of England centre-back Joe Gomez alongside a Hollywood superstar has re-emerged on social media.But can you guess who it is?Joe Gomez (front left)played against a Hollywood actor (front right) as a childCredit: Instagram @manhattankickersfcGomez now plays for Liverpool and EnglandCredit: EPALiverpool man Gomez played against the actor in question during his time at Charlton as a youngster.The Addicks’ academy faced New York-based soccer school Manhattan Kickers in a friendly.Before the match, both teams lined up for a photograph.And England centre-back Gomez crouched down next to someone who would go on to star in Hollywood blockbusters such as Wonka, Dune and Little Women.Read More in FootballIf you haven’t guessed already, the 27-year-old posed next to Academy Award nominee Timothee Chalamet.Fans were left mind-blown after discovering the little-known crossover, with one person writing: “This is delightfully random.”Another commented: “Would have never predicted this crossover in a million years.”While another said: “Need more on this what…”Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALSGomez played against Timothee ChalametCredit: ReutersChalamet, who most recently starred as Bob Dylan in new biopic A Complete Unknown, also stunned fans last week by revealing his favourite football team.In an interview, the 29-year-old revealed that he used to follow the Saint-Etienne team bus on his bike in the 2000s.’Such a pity’ – Major broadcaster ENDS Premier League coverage as fans are left heartbrokenHe said: “Yeah, that’s true. Chased the team up there. Bafetimbi Gomis, Dimitri Payet… it was that generation of Saint-Etienne players.”[I’m a] big Saint-Etienne fan, probably the team I support most in the world; better than the New York Knicks (basketball).” More

RUBEN AMORIM showed his class by giving a young Manchester United fan an once-in-a-lifetime tour around Carrington in his car.The Red Devils manager has only been in charge since mid-November.Ruben Amorim gave a young fan a tour of Carrington in his carCredit: TIkTokThe Man Utd supporter was delighted with the once-in-a-lifetime experienceCredit: TIkTokBut he has already endeared himself to the United faithful with a new style and high hopes for the future.Results are yet to go Amorim’s way, with the gaffer already losing five of his 10 games at the helm.Yet that hasn’t stopped fans from cheering him on from the stands ahead of tonight’s crunch clash with Newcastle.And some have even showed their support for the Portuguese boss at United’s Carrington training base.READ MORE IN FOOTBALLOne youngster decided to give Amorim a boost by waiting outside the ground all day.The kid even created a custom card welcoming the tactician to the club.And his day was made when Amorim stopped to say hi after a tough day of training.The manager appeared delighted when he was given the gift.Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALSBut the young fan’s wildest dreams came true when United’s boss made a classy gesture.Incredibly, Amorim opened the passenger door to his Porsche Taycan sports car before offering the supporter a tour of Carrington.Fury as Sir Jim Ratcliffe cuts ties with charity helping Man Utd legendsThe kid hopped in before they went whizzing off together back into the training ground.Amorim sped around Carrington to give the fan his once-in-a-lifetime tour.And afterwards he dropped the youngster back off at the entrance before making his way home.Other fans were quick to praise Amorim’s amazing gesture.One said: “Ruben is a class act.”Another declared: “What a classy gesture.”READ MORE SUN STORIESOne noted: “Lovely Amorim, you have my respect.”Another added: “I want him to succeed so bad.” More

MANCHESTER UNITED fans have been left stunned by a shocking stat relating to the club’s attackers.The Red Devils currently sit 14th in the Premier League table with just 22 points from 18 games.Man Utd have struggled for goals this seasonCredit: ReutersAnthony Elanga has registered 20 goal contributions since leaving Old TraffordCredit: AlamyThey have a negative goal difference having scored just 21 and conceded 24 shots.And new head coach Ruben Amorim – who replaced Erik ten Hag in November – is yet to improve results.Amid the club’s poor run of form, the likes of Alejandro Garnacho, Rasmus Hojlund and Marcus Rashford have all failed to hit their stride.In fact, they have all managed fewer goal contributions than ex-Red Devil forward Anthony Elanga since he joined Nottingham Forest 16 months ago.Read More on Man UtdSince joining Forest in August 2023, Elanga has registered 20 goals and assists.In comparison, Garnacho has managed 15, Rashford and Hojlund both have 14 and out-of-favour winger Antony has just two.Fans have been left stunned by the stats, with one person taking to X to write: “That’s not shocking. We never should’ve sold him for so cheap. Luckily we do have a buyback clause.”Another commented: “That’s because pretty much every player improves once they leave United.Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALSGoal involvements since Elanga left Man Utd in August 2023Alejandro Garnacho has managed 15 goals/assists since August 2023Credit: Getty”Whether it’s the scrutiny that comes with the shirt or being dragged down by the club itself it happens too often to be a coincidence.”A third said: “My favorite was people saying ‘Elanga wasn’t United standard’ brothers look around. None of our forwards are.”Manchester United Player Ratings vs WolvesWhile another wrote: “He was definitely better than Antony and Sancho. And only 20 years old when leaving United.”Elanga spent a season under the management of Ten Hag at Man Utd.In 26 appearances across the 2022-23 season, he provided just two assists without scoring.Man Utd next face Newcastle tonight at Old Trafford.Marcus Rashford has 15 in 16 monthsCredit: GettyRasmus Hojlund has also struggled for formCredit: Getty More

NEAL MAUPAY fired at savage dig at Everton as he once again trolled his parent club.The French wind-up merchant is still a Toffees player but is on loan at Marseille this season.Neal Maupay has fired another dig at EvertonCredit: GettyEverton have won just one of their last ten games and they slipped to a 2-0 defeat to Nottingham Forest at Goodison Park yesterday.Maupay took to social media after the game to taunt the club, tweeting: “Whenever I’m having a bad day I just check the Everton score and smile.”His post wound-up supporters, including boxer Tony Bellew, who replied: “P****.”Another hit back, writing: “Next time you play Everton you’re going to get snapped. That will pipe you right down.”READ MORE IN FOOTBALLMaupay continued trolling as he replied to the fuming fan: “See you in the Champions League next season.”Before jokingly correcting himself: “*Championship.”More supporters reacted: “He is a menace.”A second added: “This guy is a part-time footballer, trolling is his main job.”Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALSMaupay joined Everton two years ago and managed just one goal in 32 games.The 28-year-old is desperate to permanently end his horror spell on Merseyside and he has taken aim at the club several times.Fuming West Ham assistant Kevin Nolan has to be held back from Neal Maupay in tunnel rowWhen he joined Marseille on loan with an obligation to buy in the summer, the striker posted a clip from the film The Shawshank Redemption of the main character breaking out of prison.And when footage emerged of Everton fans abusing their own players on their way home from a defeat, Maupay wrote: “Imagine another job where it’s normalised to get abuse like this. Hanging around at a train station to scream at men who are trying their best.”While on loan at Brentford last season, Maupay was dubbed the Premier League “biggest s***house”.He irked the likes of Kyle Walker, James Maddison and Emiliano Martinez with various taunts from mocking celebrations to starting a war of words on the pitch.Maupay has now taken his old tricks to Marseille, recently posting a snap of him drinking from a water bottle to joke it was Lyon’s tears after a win against their rivals.Neal Maupay is no stranger to winding people upCredit: AFPHe was dubbed a ‘s***house’ after mocking James Maddison’s celebration last seasonCredit: Rex More

RUBEN AMORIM must have thought he had cracked it after Manchester United’s dramatic derby win just two weeks ago.Their late show at the Etihad was a huge boost for morale — and a run of fixtures which looked winnable lay ahead over the festive period.Ruben Amorim is enduring the worst start for a Man Utd manager in 93 yearsCredit: GettyThe last time United made such a poor start under a new boss was in 1931 with Walter CrickmerCredit: PA:Press AssociationA tie with inconsistent Tottenham in the Carabao Cup was followed by a home game with Bournemouth and a Boxing Day trip to Wolves.Yet three straight defeats later Amorim finds himself with an unenviable record.It was back in 1931 when a United boss last made such a poor start to their reign at Old Trafford.Walter Crickmer lost six of his first ten in charge of the Red Devils — nine decades later Amorim has “only” lost five of his first ten.READ MORE IN FOOTBALLYet the worry is that dismal record could be about to get worse over the next fortnight.United tonight host a Newcastle side who are bang in form having won their last three Prem games — scoring 11 goals without reply in the process.Then they go to runaway leaders Liverpool on Sunday — and can expect no mercy from their bitter rivals at Anfield.And that is followed by just about the hardest FA Cup third-round tie they could ask for — at another of their traditional rivals, Arsenal.Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALSAs his fellow Portuguese Cristiano Ronaldo said at the weekend, the “storm will continue” for a while yet before “the sun rises again”.Amorim will be hoping that day when the skies start to clear will come quickly.Fury as Sir Jim Ratcliffe cuts ties with charity helping Man Utd legendsWho was Walter Crickmer?WALTER CRICKMER was Manchester United’s long-serving club secretary, who was twice asked to step in as temporary manager.The first time was in 1931 when he took the reins following the departure of Herbert Bamlett with the Red Devils in danger of relegation.Despite his difficult start, he led the team to 12th place — steering them away from danger — before standing down in June the following year.Then in 1937 the man nicknamed ‘Mr Manchester United’ was called on again.This time he remained in charge for eight years, although the number of games were limited due to the Second World War.Crickmer joined United in 1919 as a clerk and was on the staff in some capacity for 39 years before losing his life in the 1958 Munich Air Disaster.When he arrived in Manchester just seven weeks ago today — on a typically wet day in the North West — he knew a huge challenge lay ahead.Yet it has not panned out how he would have hoped. Maybe the ex-Sporting Lisbon coach deserves some sympathy as he is coming up against teams at the worst time.Bournemouth arrived in Manchester having won three and drawn one of their previous four matches.Andoni Iraola’s men had also had a full week to prepare, looking both fresher and more confident in their 3-0 Old Trafford win.Four days later they went to Wolves to face a side who had been given a fresh lease of life by new coach Vitor Pereira.United have been shipping goals left, right and centre in recent gamesCredit: AlamyAlexander Isak is sure to fancy his chances tonightCredit: GettyThe hosts were still on a high after thumping Leicester a few days earlier and took that new-found belief into the clash with United.And now Amorim’s troops, who sit a miserable 14th in the table, host the Toon who are one of the Prem’s in-form teams.Three weeks ago the Magpies lost 4-2 at Brentford — a fourth league game without a win. But since they have been outstanding.It is now four straight wins in all competitions and they are scoring goals for fun. In Alexander Isak, they have a striker who has become one of Europe’s hottest properties with seven goals in his last six games.Bruno Fernandes will miss the Newcastle game after his red card at WolvesCredit: AlamyManuel Ugarte is also suspended, leaving United with a midfield dilemmaCredit: AlamyAmorim must find a way to stop the Geordies with skipper Bruno Fernandes and Manuel Ugarte both suspended.Yet sympathy is in short supply given the ruthless nature of the club he has joined.New minority owner Jim Ratcliffe has shown in the recent months he is not afraid to make changes quickly if he feels it is needed.And while Amorim needs time to put his stamp on United, they are struggling to do the basics right at the moment.Twice in the space of a week, they conceded goals direct from a corner — while Nottingham Forest and Bournemouth also scored from set-pieces recently.Teams have clearly picked it out as a weakness and no doubt Eddie Howe will have done the same ahead of tonight’s match.Sir Jim Ratcliffe has shown he is not afraid to make changesCredit: GettyStars like Harry Maguire are rallying around AmorimCredit: PAFormer United captain Harry Maguire admits it is costing his team right now and is overshadowing the good work being done by Amorim and his coaches.The England defender said: “Since the manager has come in, performances have improved but results really haven’t come with it.“We’ve improved but we are conceding from set-pieces and conceding the first goal in the game so that’s tough to take.“In these games they are 50-50 and on a knife edge and you are going a goal down to a set-piece. We’ve not done well enough.“Winning breeds confidence and at the moment we’re not doing that enough, we’re not getting the right results. “Every game you’ve got to win and when you don’t there is a lot of disappointment. The outside noise will be loud.READ MORE SUN STORIES“You have to stay in your bubble, stay focused and look to the next game when it can all change.“It’s a huge privilege and honour to play for this club but it comes with a big responsibility and when you are losing games, it’s not nice.”Amorim’s Maguire backingBy Martin BlackburnHARRY MAGUIRE has great “belief” Ruben Amorim will “turn around” the Manchester United misery.Amorim’s start is the worst by any Red Devils boss for 93 YEARS.He admitted they are in a “survival” battle after Boxing Day’s 2-0 loss at Wolves. United are 14th ahead of tonight’s home clash with Newcastle.But Maguire said: “I’m sure things will turn around. He knows exactly what he needs to do to get this club back.“He’s come in and done everything he needs to. He’s really demanding.”Contrasting Portuguese Amorim and axed predecessor Erik ten Hag, Maguire said: “It’s not like they’re a similar style — they’re not, they are total opposites in terms of what they want and what they demand.“The transition period is going to be tough — but we all have great belief in the manager and all his staff.”United looked to be on the right track when they won the Manchester derby 2-1 at the Etihad two weeks ago.But they have since lost three games in a row.Defender Maguire, 31, added: “He’s a winner so I’m sure he will be frustrated. He hates losing games — just like all of us players.“It’s frustrating because we want to win football matches but at the moment, and this season, it’s not been good enough.“In the difficult moments the senior players have to try to guide them through it. Things will change and they will turn, we just have to fight.” Skipper Bruno Fernandes, 30, is suspended for the Toon clash after his red card at Wolves — while fellow midfielder Manuel Ugarte, 23, also serves a ban.In his programme notes for tonight’s game, Amorim said: “What I can say for certain is that it will take time –— but we will improve, I have no doubt about that.“We are looking to implement a new way of playing — at the busiest time of the year.“So there are short-term costs for our long-term aims.” More