'Receivable and payable' - Brighton's shrewd transfer trick on Liverpool will bank Tony Bloom another £40m

Brighton and Hove Albion are set to receive another significant financial boost from Liverpool – without selling another player.

The Seagulls – who finished sixth last season in the Premier League, reached an FA Cup semi-final and sealed Europa League qualification for the first time in their history – also soared off the pitch.

Their annual financial figures released yesterday showed profit after tax jumped to £122.8m, while turnover was the highest ever – up by 17.2 per cent to £204.5m.

These figures include transfer fees received for Alexis Mac Allister to Liverpool, Yves Bissouma to Tottenham and Marc Cucurella to Chelsea, as well as compensation for Graham Potter’s move to Chelsea – but not the fees for Moises Caicedo and Robert Sanchez, as both concluded after June 30, 2023 – the end date for these accounts.

Mac Allister’s summer move to Liverpool for an initial fee of £35m appeared cheap at the time but the deal did include substantial add-ons, most of which are almost certain to be achieved.

Within Albion's annual report, section 25 Contingencies – transfer fees receivable/payable, it states: "Under the terms of contracts with other football clubs in regard to player transfer, additional fees could become receivable and payable if certain defined performance criteria are fulfilled. The maximum that could be receivable is £40,527,000 and the maximum that could become payable is £43,814,000.”

Football finance expert Kieran Maguire – possibly the busiest man in football at the moment – explained: "Brighton may earn another £40m from player sale add ons. Mac Allister was sold just before year end so likely to significantly contribute to this, so many #BHAFC fans may be singing YNWA wanting Liverpool to win the PL title."

Meaning Brighton are set to receive a further add-on for the Mac Allister deal if Jurgen Klopp's men win the title.