West Ham are yet to publish their financial accounts for last season.
All UK companies including football clubs are required to publish their accounts at companies house within nine months of their official financial year end.
In West Ham’s case that financial year-end was 31st May 2025, so they have until 28th February 2026 to comply or face a potential penalty fine from companies house.
In the past West Ham have always published their accounts in late December or early January so it somewhat of a surprise that the accounts have still not published as we approach mid-February.
West Ham are thought to have recorded losses of around £100m last season but their motives of not publishing the accounts until the last possible moment is currently unknown.
Potentially there might be some related parties’ transactions, change of shareholder percentages or post balance sheet events, but their motivation of the accounts delay is not known.
[Claret and Hugh](https://www.claretandhugh.info/category/news/) approached West Ham’s CFO as to when the accounts will be published but have yet to receive a reply.