Like clockwork it seemed, for 2024 and 2025, [West Ham United’s](https://www.claretandhugh.info/100m-loss-fear-mystery-over-west-hams-financial-accounts-publication/) accounts were published right on time: January 13th last year, January 15th in 2024, January 10th in 2023 and January 4th in 2022.
This year – 2026 – nothing.
The deadline for publishing is fast approaching and is, ironically, the same day West Ham face Liverpool on the pitch- 28th February.
Delays are causing all sorts of panic-ridden rumours to circulate that the widely leaked likely £100 million loss will trigger a PSR breach as some ‘experts’ have claimed: There are reports that one Premier League side is in breach of financial sustainability rules and the fear is that it could be West Ham United.
Unsustainable £100 million losses could see Karren Brady leave West Ham immediately – if she hasn’t left already!
However it seems that whilst the Hammers are facing huge losses, those figures are not likely to be in breach of the Premier League’s regulations – at least according to football finance expert **Kevin Maguire**. Apparently, Maguire believes he knows the identity of the club: He’s quoted by _hammers.news:_
_“It’s not West Ham!”_
Which, if true, will be a relief to anyone associated with West Ham United: Apparently the spotlight is turned on either Chelsea or Aston Villa being the side most likely to fall foul of the Premier League’s regulations.
“_Both Villa and Chelsea breached those rules at the start of the season and they’ve had to follow a very strict business plan. There’s a danger of Villa failing that again, which could mean they’ll get another fine, rather than a points deduction._” (as per the same report).
Clearly, though, there is an issue with West Ham’s business model if the Hammers are going to file losses of £100 million – figures that can only add to the speculation over the future of Vice Chair **Karren Brady** who is pretty much responsible for the commercial activities aside from player transfers which lands at David Sullivan’s door.