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Exceptional items for the year ended 30 June 2026 comprise costs associated with the departure of former men’s first team head coach Ruben Amorim, final costs in relation to the Club’s restructuring programs and a charge representing additional contributions we expect to pay towards The Football League Pension scheme deficit.

Exceptional items for the year ended 30 June 2025 comprise costs related to the club’s operational transformation plan, including two redundancy programs, as well as costs associated with the departure of former men’s first team manager Erik ten Hag and various members of football and staff.

Exceptional items for the year ended 30 June 2024 comprises costs related to the Trawlers Transaction and compensation for loss of office charges for changes in management as a result of the transaction. Additionally, exceptional items for the year ended 30 June 2024 include a charge in relation to the revised deficit of The Football League Pension scheme pursuant to the latest triennial actuarial valuation.

Exceptional items are disclosed separately in the financial statements where necessary to provide further understanding of the financial performance of the Group and their inclusion would not be indicative of the ordinary trading performance of the business. They are material items of income or expense that have been shown separately due to the significance of their nature or amount.