Goli Innocent 
Chelsea is set to battle with the Premier League over a potential breach of spending rules with the club ready to cite Antonio Rudiger’s departure from Real Madrid on a free transfer last season as one justification for their huge losses.
In reporting a loss of £121 million for the 2021-22 season Chelsea cited ‘extraordinary expenses and loss of revenue’ when working under a government license last year, but sources have told the media that the restrictions only cost the club a few million pounds.
Chelsea was barred from receiving revenue by the government after Roman Abramovich was sanctioned on 10 March last year until the Todd Boehly takeover was completed on May 28, but the vast majority of their income for the season had already been banked by that point.
Premier League central funding, television fees season tickets, and corporate hospitality revenue had all been paid by that point, although the club did lose out by being unable to sell merchandise, programmes, and match-day food and drink.
Chelsea was also unable to negotiate any new commercial deals or player contracts during those three months however, the club was ready to cite the collapse of contract negotiations with Rudiger as a potential loss of income if charged with breaching profit and sustainability rules.
Chelsea has reported losses of £121 million for the 2021-22 season and cited extraordinary expenses and loss of revenue’ when working under a government license last year
The accounts published this week take the club’s losses over the Premier League’s rolling three-year period to £241.9m – they made a profit of £32.5m in 2019-20 followed by a record loss of £153.4m the following year – putting them at risk of breaching the limit of £105m.
Rudiger moved to Real Madrid on a free transfer last summer after failing to agree on a new deal with Chelsea, whereas if he was under contract the 30-year-old would have been worth tens of millions.
Sources with knowledge of the negotiations claim that Rudiger had already decided to leave for free before Abramovich was sanctioned however, the Premier League could ask Chelsea for evidence to demonstrate that they had realistic hopes of extending his contract.
Andreas Christensen, Ross Barkley, and Marcos Alonso also left Stamford Bridge on free transfers last summer, but their departures were not confirmed until after 30 June so cannot be included in the 2021/22 accounting period.
The missed opportunity to renegotiate major commercial deals could also be cited, with Three and Hyundai suspending their arrangements with Chelsea for three months after Abramovich was sanctioned.
