To Comply or not to Comply ?

UEFA Club Licensing. – To Comply or not to Comply ?

On 16 April 2018 The UEFA Club Financial Control Body (CFCB) adjudicatory chamber took decisions in the cases of four clubs that had been referred to it by the CFCB chief investigator, concerning the non-fulfilment of the club licensing criteria defined in the UEFA Club Licensing and Financial Fair Play Regulations.

Such criteria must be complied with by the clubs in order to be granted the licence required to enter the UEFA club competitions.

The cases of two clubs::

Olympique des Alpes SA (Sion Switzerland )

and

FC Irtysh  (Kazakhstan) 

are of particular interest to those following the events under which the SFA awarded a UEFA License to Rangers FC in 2011 currently under investigation by the SFA Compliance Officer because

  1. The case documentation tell us how UEFA wish national associations to apply UEFA FFP rules
  2. The cases  tell us what might have happened to Rangers  FC in 2012 had they not gone into liquidation and as a consequence avoided the same type of sanctions that UEFA applied to Sion and Irtysh.

 

FC Sion  (Olympique des Alpes SA)

Here we are told how the Swiss FL and then the UEFA CFCB acted in respect of FC Sion in 2017 where a misleading statement was made in the Sion UEFA licensing application.

Full details can be read at

http://tiny.cc/y6sxsy

 

but this is a summary.

In April 2017 the Swiss FL (SFL) granted a licence to Sion FC but indicated that a Disciplinary case was pending.

In July 2017 the CFCB, as part of their licence auditing programme,  carried out a compliance audit on 3 clubs to determine if licences had been properly awarded. Sion was one of those clubs.

The subsequent audit by Deloitte LLP discovered Sion had an overdue payable on a player, amounting to €950,000, owed to another football club (FC Sochaux ) at 31st March 2017 as a result of a transfer undertaken by Sion before 31st December 2016, although the €950,000 was paid in early June 2017.

Deloitte produced a draft report of their findings that was passed to SFL and Sion for comment on factual accuracy and comment on the findings. Sion responded quickly enabling Deloitte to present a final report to the CFCB Investigation Unit. In response to the Deloitte final report Sion stated:

“il apparaît aujourd’hui qu’il existait bel et bien un engagement impayé découlant d’une activité de transfert. Ce point est admis” translated as

“it now appears that there was indeed an outstanding commitment arising from transfer activity. This is admitted”

What emerged as the investigation proceeded was that the Swiss FL Licensing Committee, after granting the license in April and as a result of a Sochaux complaint of non-payment to FIFA, had reason to refer Sion’s application to their Disciplinary Commission in May 2017 with regard to the submission of potentially misleading information by FC Sion to the SFL on 7th April 2017 as part of its licensing documentation.

Sion had declared

“Written confirmation: no overdue payables arising from transfer activities”, signed by the Club’s president, stating that as at 31 March 2017 there were no overdue payables towards other football clubs. In particular, the Club indicated that the case between FC Sion and FC Sochaux regarding the transfer of the player Ishmael Yartey was still under dispute.

The SFL Disciplinary Commission came to the conclusion that FC Sion had no intention to mislead the SFL, but indeed submitted some incorrect licensing documentation; the SFL Disciplinary Commission further confirmed that the total amount of €950,000 had been paid by the Club to FC Sochaux on 7 June 2017. Because of the inaccurate information submitted, the SFL Disciplinary Commission decided to impose a fine of CHF 8,000 on the Club.

Whilst this satisfied the SFL Disciplinary process the CFCB deemed it not enough to justify the granting of the licence as UEFA intended their FFP rules to be applied.

Sion provided the CFCB with a number of reasons on the basis of which no sanction should be imposed. In particular, the Club admitted that there was an overdue payable as at 31 March 2017, but stated that the mistake in the document dated 7 April 2017 was the result of a misinterpretation by the club’s responsible person for dealing with the licence (the “Club’s licence manager”), who is not a lawyer. The Club affirmed that it never had the intention to conceal the information and had provisioned the amount due for payment and that, in any case, it has already been sanctioned by the SFL for providing the wrong information.

The CFCB Investigation Unit accepted that the Sion application, although inaccurate, was a one off misrepresentation and not a forgery, (as in intended to deceive ) but that nevertheless an overdue payable did exist at 31st March and a licence should not have been granted.

Based on their findings, the CFCB Chief Investigator decided to refer the case to the CFCB Adjudicatory Chamber and suggested a disciplinary measure to be imposed on FC Sion by the CFCB Adjudicatory Chamber, such measure consisting of a fine of €235,000, corresponding to the UEFA Revenues the Club gained by participating in the 2017/2018 UEFA Europa League.

The CFCB Investigatory Chamber submitted that it was  appropriate to impose a fine corresponding to all the UEFA revenues the Club gained by participating in the competition considering the fact that FC Sion should not have been admitted to the competition for failing to meet one of its admission criteria.

 

The Adjudicatory Chambers took all the circumstances (see paras 91 to 120 at http://tiny.cc/i8sxsy ) into consideration and reached the following key decisions.

  1. FC Sion failed to satisfy the requirements of Article 49(1) of the CL&FFP Regulations and it obtained the licence issued by the SFL not in accordance with the CL&FFP Regulations.
  2. FC Sion breached Articles 13(1) and 43(1)(i) of the CL&FFP Regulations. (Documents complete and correct)
  3. To exclude FC Sion from participating in the next UEFA club competition for which it would otherwise qualify in the next two (2) seasons (i.e. the 2018/19 and 2019/20).
  4. To impose a fine of two hundred and thirty five thousand Euros (€235,000) on FC Sion.
  5. FC Sion is to pay three thousand Euros (€3,000) towards the costs of these proceedings.

Comment in respect of the award of a UEFA Licence in 2011 to Rangers FC.

It is now public knowledge that an actual liability of tax due before 31stDecember 2010 towards HMRC, was admitted by Rangers FC before 31st March 2011.

This liability was described as “potential” in Rangers Interim accounts audited by Grant Thornton.

“Note 1: The exceptional item reflects a provision for a potential tax liability in relation to a Discounted Option Scheme associated with player contributions between 1999 and 2003. A provision for interest of £0.9m has also been included within the interest charge.”

The English Oxford Dictionary definition of potential is:

Having or showing the capacity to develop into something in the future.

Which was not true as the liability had already been “developed” so could not be potential.

This was repeated by Chairman Alistair Johnson in his covering Interim Accounts statement

“The exceptional item reflects a provision for a potential tax liability in relation to a Discounted Option Scheme associated with player contributions between 1999 and 2003. “  where he also added

“Discussions are continuing with HMRC to establish a resolution to the assessments raised.”

This could be taken as disputing the liability but In fact the resolution to the assessments raised would have been payment of the actual liability, something that never happened.

In the Sion case it was accepted the misleading statement was a one off misrepresentation, but at the monitoring stages at June 2011 in Ranger’s case the status of the liability continued to be misrepresented and in September the continuing discussions reason was repeated, along with a claim of an instalment paid whose veracity is highly questionable.

The Swiss FL Licensing Committee did at least refer the case to their Disciplinary Committee when they realised a misleading statement might have been made. The SFA however in August 2011, when Sherriff Officers called at Ibrox for payment of the overdue tax , did no such thing and pulled up the drawbridge for six years, one that the Compliance Officer is now finally charged with lowering.

 


 

The case of FC Irtysh of Kazakhstan is set out in full at http://tiny.cc/y9sxsy  and is a bit more straightforward but is nevertheless useful to compare with events in 2011 in Scotland.

Unlike Rangers FC , FC Irtysh properly disclosed that they had an overdue payable to the Kazakhstan tax authorities at the monitoring point at 30th June 2017. This caused the CFCB Investigatory Unit to seek further information with regard to the position at 31st March

It transpired that Irtysh had declared an overdue payable at 31st March but cited their financial position (awaiting sponsor money) as a reason for non payment to the Kazakhstan FA who accepted it and granted the licence. The outstanding tax was paid in September 2107.

The outcome of the CFCB Investigation was a case put to the CFCB Adjudicatory Chamber  who agreed with the CFCB Investigation Unit that a licence should not have been granted and recommended that Irtysh be fined the equivalent of the UEFA prize money, (that had been withheld in any case whilst CFCB investigated.)

The CFCB Adjudicatory Chamber however decided that a fine was not sufficient in sporting deterrent terms and ruled that:

 

  1.  FC Irtysh failed to satisfy the requirements of Article 50bis(1) of the CL&FFP Regulations and it obtained the licence issued by the FFK not in accordance with the CL&FFP Regulations.
  2. To withhold four hundred and forty thousand Euros (€440,000) corresponding to the UEFA revenues FC Irtysh gained by participating in the 2017/2018 UEFA Europa League.
  3. To exclude FC Irtysh from participating in the next UEFA club competition for which it would otherwise qualify in the next three (3) seasons (i.e. the 2018/19, 2019/20 and 2020/21 seasons). This sanction is deferred for a probationary period of (3) three years. This exclusion must be enforced in case the Club participates again in a UEFA club competition having not fulfilled the licence criteria required to obtain the UEFA licence in accordance with the CL&FFP Regulations.
  4. FC Irtysh is to pay three thousand Euros (€3,000) towards the costs of these proceedings. “

 

The deferral was because unlike Rangers FC,  FC Irtysh had properly disclosed to the licensor the correct & accurate financial information required, so the exclusion was deferred for a probationary period of (3) years.

 

Comment in respect of the award of a UEFA Licence in 2011 to Rangers FC.

From the foregoing it could be deduced that had Rangers FC qualified for the Champions League (or European League) and not gone bust as a result and so not entered liquidation BUT it became public knowledge by 2012 that a licence had been wrongly and possibly fraudulently granted then

  1. Rangers would have been fined the equivalent of their earnings from their participation in the UEFA competitions in 2011
  2. At least a two year ban from UEFA Competitions would have been imposed, but more likely three in view of repeated incorrect statements.
  3. The consequences of both would have been as damaging for Rangers survival as the real life consequences of losing to Malmo and Maribor in the qualifying rounds of the Champions and European Leagues.

Karma eh!

Interestingly in the UEFA COMPLIANCE AND INVESTIGATION ACTIVITY REPORT 2015 – 2017 , the CFCB investigatory chamber recommended that both the Kazakhstan FA and Swiss FA as licensors

“pay particular attention to the adequate disclosure of the outstanding amounts payable towards other football clubs, in respect of employees and towards social/tax authorities, which must be disclosed separately;

Would the same recommendation apply to the Scottish FA with regard to their performance in 2011 and will the  SFA responses thereafter to shareholders in a member club be examined for compliance with best governance practice by the SFA Compliance Officer investigating the processing of the UEFA Licence in 2011?

This would be a welcome step in fully restoring trust in the SFA.

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About Auldheid

Celtic fan from Glasgow living mostly in Spain. A contributor to several websites, discussion groups and blogs, and a member of the Resolution 12 Celtic shareholders' group. Committed to sporting integrity, good governance, and the idea that football is interdependent. We all need each other in the game.

7,185 thoughts on “To Comply or not to Comply ?


  1. bigboab1916 June 16, 2018 at 23:00
    I’m sure the football authorities will be keeping a close watch. There’s nothing to worry about.
    I am sure the club have sorted this and ok’d it.
    ==============================
    Wouldn’t it be strange if a football club had discussions with the football authorities months before an administration/liquidation event to establish what was possible / not possible.

    Stranger thing, that the football authorities denied all knowledge of a potential administration until the day before it actually happened.

    What if there was a documented exchange from four months before administration along the lines of:

    I have briefed the Chief Executive on our call. He has indicated that if there is an appetite to pursue this route that an outline paper is prepared setting out the process that is being proposed to achieve the discussed end. The paper should include, as well as the structure of the proposed transactions, how it is proposed that the points we discussed on compliance with SPL Membership Criteria, ground registration and player registration both with the SFA and SPL, would be addressed.


  2. BB, JC, 
    There is a scene in the Hunt for Red October where the sonar operator in the US submarine works out where the Russian submarine is by looking for something which ought to be evident underwater but isn’t.
    in all the activity around the demise of Rangers 1872 the 5 way agreement is assumed to be the key document. For an agreement to remain secret then nothing would be written down by those who were party to it. The 5WA could be the biggest squirrel of all and everyone who cares about what actually went on needs to keep going. If you will permit me another movie analogy, Deep Throat has still to come out of the shadows. 
    JC, I realise this stuff is serious but please allow me the occasional burst of irony. I find it therapeutic.


  3. Re the club 1872 commitment .
    If I was in any way involved with with them ,I would see the apparent extension of the close bros loan as a MAJOR red flag.

    When it was released that the club would be taking on this overdraft (stop laughing at the back ) I thought it would be imperative that the loan was paid back from the ST money that just came in .

    I never thought for a moment that they would leave it for the full 12 months .I have seen a few posts elsewhere mocking other fans for saying sevco 2012 has no money and are in financial peril ,but surely if the club had money the sensible thing to have done was to pay the loan off now .

    If it’s true that they haven’t then ,could someone explain to me the benefit if this in a business sense .

    The only thing I can think of is ,because of their silver licence for Europe ,Uefa have given them a criteria to be met if they are to be allowed to compete this year .

    Hence the rush to issue shares get £10m debt to equity swapped and moving a £4m immediate debt till till next year . Although to me that would go very much against the reason what  FFP was in place to prevent .

    Confused .com 


  4. FAN OF FOOTBALLJUNE 17, 2018 at 07:59

    ================
    Apparently the cost of borrowing £3m for a year is £1m which shows how desperate the club is. It’s a very high rate of interest to pay on a secured loan.

    All that is happening with the 1872 money is that it is being used to pay the interest bill on the Close loan.


  5. FAN OF FOOTBALLJUNE 17, 2018 at 07:59
    ——————-
    If they paid off the loan now they would have no money to bring new players in.
    Bringing in new players gives them the hope of reaching the europa league group stages.
    Reaching the europa league group stages,could bring in enough money to pay off the loan.
    Speculate to accumulate or kick the can down the road.
    Only problem being if the new players brought in can’t help the club reach the europa league group stages.
    Then we are back to 2012.


  6. The big challenge is that as we sit here today (june 15 2012) we are no longer in the SPL.
    We’re not a member of the SFA. We’re a Newco who are applying-and letters have gone off already to the SPL and the SFA-asking them to consider the transfer of the shares to allow us to become members. ….Charles Green june 15,2012
    ————-
    found this while looking for something else.


  7. EASYJAMBOJUNE 17, 2018 at 01:52
    Wouldn’t it be strange if a football club had discussions with the football authorities months before an administration/liquidation event to establish what was possible / not possible.
    —————
    And the day after Liquidation the authorities stayed tight-Lipped.


  8. BOGS DOLLOXJUNE 17, 2018 at 08:54
    surely it’s not a positive step to delay payment on the loan if they have as the support seem to think 
    PLENTY OF MONEY for the SG revolution. 


  9. CLUSTER ONEJUNE 17, 2018 at 08:58
    If ever there was an example of the need for FFP ,surely that is it 


  10. Iceland – yet again – showing world football how it can punch way, way above its weight.

    Wonder if any of the blazered buffoons at Hampden, (or on a jolly in Russia?), noticed…?


  11. Cluster OneJune 17, 2018 at 09:53EASYJAMBOJUNE 17, 2018 at 01:52 Wouldn’t it be strange if a football club had discussions with the football authorities months before an administration/liquidation event to establish what was possible / not possible. —————And would is it legal write up secret agreements?


  12. Ex LudoJune 17, 2018 at 06:52
    ‘..JC, I realise this stuff is serious but please allow me the occasional burst of irony.’
    _________________
    I enjoyed the irony, of course, Ex Ludo, and did not for a moment think you weren’t being serious!


  13. BIGBOAB1916JUNE 17, 2018 at 11:49
    That picture made my day


  14. bigboab1916June 17, 2018 at 11:49
    ‘…And would is it legal write up secret agreements? ‘
    ________________________
    I don’t suppose there is anything illegal in signing  agreements in secret, but there sure as hell is something profoundly wrong about signing illegal agreements, whether in secret or otherwise.
    And it’s pretty certain that the essence of the 5-Way Agreement (whether it’s written in ink or made verbally on a handshake or 5) is illegal in so far as such an agreement was outwith the powers of the SFA and the SPL and SFL to make. 
    Such a fundamental change in the rules and the application of rules of those three organisations needed the authority of EGMs of their membership in order to be valid. The ‘executive’ officers who signed had no delegated power to derogate from the rules or manufacture new ones.
    Discuss.


  15. JC – no need to discuss this, you’re spot on. Just need our clubs to wake up and sort this mess out.


  16. easyJamboJune 17, 2018 at 01:52Cluster OneJune 17, 2018 at 12:22John ClarkJune 17, 2018 at 12:30
    I am sure there is more left in this saga to come out.


  17. JOHN CLARKJUNE 17, 2018 at 12:30

    ===============================

    In my view the 5WA agreement is nothing other than concrete evidence that the Scottish football authorities view ‘Rangers’ as more important than anything else. Even more important than the integrity of the game itself. The fact it is secret says it all. 


  18. BILLYDUGJUNE 17, 2018 at 13:13

    New Club Chester had membership transferred 

    A poor start to 2008–09 saw Davies sacked in November 2008 with the club out of all cup competitions and struggling in the league table.[23] Mark Wright returned for his third spell as manager on a non-contract basis.[24] Beset by an ongoing transfer embargo,[25] Chester continued to struggle throughout the remainder of the campaign, and a 2–1 home defeat by Darlington on the final day of the season sealed Chester’s demise and a return to non-league football after five years back in The Football League.[26] Two weeks after the final match the club entered administration.[27]
    The following month, creditors voted in favour of a rescue package by Stephen Vaughan’s family,[28] ahead of the Football Conference board’s AGM where the club was accepted into the Conference National with a 10-point deduction.[29] He was replaced as manager by Mick Wadsworth.[30]
    In the summer of 2009 Chester City was placed into the hands of administrators with debts of £7m, inclusive of Stephen Vaughan’s £5.5m investments,[31] which incurred a 10-point penalty. This in turn was increased to a 25-point penalty once the hmrc over turned a cva.[clarification needed] A potential buyer emerged over the summer, when local fan Mike Green sought to create a consortium with northern businessman Andy Jinks. However, any potential deal fell through due to Jinks’s commitment issues. A new buyer was found for the club on 26 May 2009 in the shape of Chester City FC (2004) Ltd,[32] a company set up by former chairman Stephen Vaughan and his family. The Football Association withheld the transfer of the affiliation membership from Chester City Football Club to Chester City Football Club 2004 Ltd, and on the eve of the new season stopped Chester City FC playing the first game of the 2009/2010 season away at Grays Athletic.[33] This came less than 24 hours after the Football Conference released an “interim” press release stating Chester could take their place in the fifth tier of English football.[34] The club reluctantly cut back on the Centre of Excellence youth training scheme by retaining only their youth team. Fans waited at the Deva Stadium for a meeting with Stephen Vaughan and other board representatives to find out the truth regarding the future[35] and showed their support for the club by meeting in the city at the time that they should be kicking off the new season.
    Chester City FC released a press release on Monday 10 August 2009 describing the meetings that took place between the club, FA and Football Conference regarding the transfer of the FA membership at the beginning of the 2009–2010 season. They confirmed that the home match versus Gateshead FC had also been called off by the Football Conference, and that the FA had asked the other clubs to vote on whether Chester City should be allowed to continue in the division.[36] The press release ended: We have now been informed that we must again await an FA decision which will be taken at some time on Thursday [13 August 2009] and can do no more than publicly express our ever increasing frustration with the entire process.[37] The FA granted the transfer of membership to Chester City Football Club 2004 Ltd at 16:00hrs on Thursday 13 August 2009.
    This is not as straightforward a case as some might want you to believe.
    Skip Forward 7months and …
    On 25 March 2010 it was announced that CFU’s new club would be called Chester F.C., and would play at the old club’s Deva Stadium.[44] The club began playing in July 2010 in time for the 2010–11 season, and was placed in Northern Premier League Division One North, three tiers below where Chester City had been prior to their collapse. Three successive promotions took Chester F.C. into the Conference Premier in 2013.
    2 Clubs 
    One Stadium
    One set of fans 
    Same colours.

    That aside…
    I see John James has locked down the Speakeasy and gone to
    Defo Con 5


  19. CelticResearch
    @CelticResearch
    Talking of conflict of interest, a group of Celtic fans met Neil Doncaster last year & he stated that the decision to recognise Newco’s titles was taken by the SFL board presided over by Oldco shareholder Jim Ballantyne & that an SFA enquiry could look at that. Result. No enquiry


  20. Despite the fact that many of you think that it is worth entering discussion with the Sevco paid trolls, it is worth remarking on the fact that, since there are no significant issues to discuss at present, they don’t appear to be posting!  I appreciate JC’s view that we need to keep ‘telling the truth”to the unbelievers, but I suspect that we should not give the bad guys any oxygen whatsoever!  Any discussion is a waste of space.


  21. HaywireJune 17, 2018 at 20:50
    .”…but I suspect that we should not give the bad guys any oxygen whatsoever”

    And remind them the 1690 route has long gone and anyone can travel at the front of the bus.


  22. BILLYDUG
    JUNE 17, 2018 at 13:13
    New Club Chester had membership transferred.
    ============================================

    As I and others have said, you cannot transfer something from one entity to itself, it makes no sense. 

    If there is a transfer there have to be two entities involved, an old club and a new club. 


  23. HOMUNCULUSJUNE 17, 2018 at 21:46
    The clue is the definition of the word transfer..
    But my point was mainly for Rangers fans who’s argument is we are the same club because of transfer of membership. ?


  24. BIGBOAB1916
    JUNE 17, 2018 at 21:37

    And remind them the 1690 route has long gone and anyone can travel at the front of the bus.
    ————————————————————————-

    Can I work on the basis that you are not comparing Scottish football in the 21st century to Rosa Parks and that your bus analogy relates to something else.

    I really hope so.


  25. Prima facie evidence turns up in all sorts of places. See Billydug above.


  26. Iceland ,  Population 334,300  (2016)

    Incredible result to draw with Argentina.


  27. BILLYDUGJUNE 18, 2018 at 08:04
    Attachment 
    Stenhousemuir FC converted to a company.
    _______________

    While Sevco (Scotland) Limited converted (change of name) to a football club.


  28. Perhaps we should send the SFA to Iceland on a fact finding mission.


  29. ALLYJAMBOJUNE 18, 2018 at 09:58
    BILLYDUGJUNE 18, 2018 at 08:04Attachment Stenhousemuir FC converted to a company._______________
    While Sevco (Scotland) Limited converted (change of name) to a football club.
    ________________________

    Technically speaking there is no such thing as a Football Club in the modern game.
    They are businesses that operate Football Teams as the main part of their business.
    Football Clubs are what you will find in the amateur game where a group of people get together in the interest of simply playing a game for fun not for profit.
    The “Football Club” mantra is used by the professional game as a means to keep fans emotionally attached to an ideal that has long since been sold up the river to the suits who now run and control our game for financial rewards.
    Sevco Scotland have not converted to anything all it is is a Commercial Venture/Company which was formed specifically to make profit from a fanbase left high and dry without a team to follow and  who was given license to operate a new team in its place within the League Structure.
    The reason I am saying this is not to get an emotional response but rather to highlight the fact that it is the emotional side of our make up as fans that these charlatans take full advantage of when it suits them.
    In the case of The Rangers International Fc they went the full hog and inserted the old name back into the new Entity.
    Thus sucking a large fanbase back into the game.
    ie Kerching.
    You only need to look at the main players within the game to know what it is actually all about.
    It’s not about the “beautiful game” for sure it’s all about the cash.
    Celtic Plc are no different btw long gone is the notion of being set up as a Charitable enterprise.
    That aspect has long since taken a back seat.
    The day Celtic Incorporated was the day the concept of the “Club” sadly disappeared.
    If you don’t agree with that then you reallyhave no place calling out Rangers fans for Supporting a new “Club”.
    Cuts both ways.


  30. Homunculus
    I think he is referring to the “whit school did you go to ” culture rather than a sporting one and I hope that things have changed in that regard.
    It is difficult to separate out other factors, and they are many, but it is clear to me that my millennial offspring are not aware of any manifestations of that culture. 
    WATP Is more noticeable now because it is less in harmony with a sustainable future and in the long run it might shrivel up and fade away. 


  31. JUSTTHEFACTSJUNE 18, 2018 at 10:31

    I agree with what you say, which is why I put ‘name change’ in brackets to show they didn’t actually ‘convert’ in reality, unlike the original club did by going in the other direction, ie from club to company. Quite simply, though, if Sevco had not made that name change, there would be no ‘Rangers’ to have the on going debate about.


  32. The WATP mentality has arisen purely because all that this section of Society holds dear is nearing its natural end.


  33. ALLYJAMBOJUNE 18, 2018 at 10:56
    JUSTTHEFACTSJUNE 18, 2018 at 10:31
    I agree with what you say, which is why I put ‘name change’ in brackets to show they didn’t actually ‘convert’ in reality, unlike the original club did by going in the other direction, ie from club to company. Quite simply, though, if Sevco had not made that name change, there would be no ‘Rangers’ to have the on going debate about.

    Totally AJ though the debate is nonsensical if you strip it back to basics.
    We are arguing about Company Structures here not actuall “Clubs”.
    You want to be part of a “Club” go join a local side and be part of it.
    We follow teams not “Clubs”.
    The Companies and Professional bodies don’t want us thinking like that of course.
    ”More Than A Club” < That’s probably the straightest statement and most accurate assessment to come out of Celtic Park in the past 125 Years.
    Since Incorporating of course ?


  34. JUSTTHEFACTSJUNE 18, 2018 at 10:31

    I think the Celtic FC Foundation would argue otherwise. 


  35. JUSTTHEFACTS – JUNE 18, 2018 at 10:31
    I know what you’re saying, that (certainly in the top flight) our beloved football ‘clubs’ are now mere businesses (supposedly) run for a profit/the benefit of shareholders (06).

    However, lots of football ‘clubs’ do have charitable sides to them.  Some of these are clearly better run (and more effective in their pursuit of charitable aims) than others and do some excellent work.

    You cited Celtic as an example.

    It may come as a surprise to some that Celtic does have a rather well run charitable side: viz. ‘The Celtic FC Foundation’, which was formally established in 2013; since then it has raised something like £19M towards the support of a wide range of charitable activities.

    Lots of supporters of that ‘club’ take great satisfaction from the work carried out (on their behalf) by that foundation.  Indeed, I think it’s fair to say that, without that ongoing charitable dimension to the ‘club’, many fans would have a weaker affinity for the aforementioned ‘club’.


  36. A ‘thumbs down’?

    Seriously?

    I hope that wasn’t you, JUSTTHEFACTS … 10

    Celtic FC Foundation, charity number SC024648 (formerly the Celtic Charity Fund)


  37. JIMBOJUNE 18, 2018 at 10:30
    Perhaps we should send the SFA to Iceland on a fact finding mission.
    ——————————————————————-
    JIMBO, You should have stopped at the word ‘Iceland’.

    Scottish Football needs a strong Arbroath.


  38. Meanwhile, Charles Green’s Sevco consortium hope to take a step forward in their attempts to revive Rangers when the original club changes its name later this month.Sevco Scotland bought the assets of Rangers for #5.5million last month when the club was consigned to liquidation and have been calling themselves The Rangers Football Club, but their name has not been formally changed.
    https://www.irishtimes.com/sport/soccer/rangers-suffer-further-rejection-1.1076754?mode=amp


  39. Well yes, given that even Aberdeen have The AFC Trust (no disrespect, they do a fine job and I support them) I would guess that most fitba clubs have a charitable side.  The point is they are businesses and play on the unique loyalty to generate financial support.  How far one is prepared to go with this depends on how gullible you are prepared to be, it’s a matter of choice.


  40. REDLICHTIE
    JUNE 18, 2018 at 11:59

    JIMBOJUNE 18, 2018 at 10:30Perhaps we should send the SFA to Iceland on a fact finding mission.——————————————————————-JIMBO, You should have stopped at the word ‘Iceland’.
    Scottish Football needs a strong Arbroath.
    =============================

    I have a mental picture of a group of blazered numpties shuffling around the nearest Iceland store to Hampden…looking more confused / bewildered than usual.

    The SFA has nothing to learn from the Iceland FA, because the SFA is stoopid.

    20 years of mince national football, and probably another 20 to follow.  Why change?

    11


  41. Moravcik67
    @Moravcik67_·29m
    UEFA have confirmed Celtic’s potential opponents in the 1st Qualifying Round of this years Champions League. One of the following Spartak Trnava (SVK) Valletta (MLT) Alashkert (ARM) Sutjeska (MNE) Spartaks Jūrmala (LVA) Flora Tallinn (EST


  42. JUSTTHEFACTS
    JUNE 18, 2018 at 10:31

    Technically speaking there is no such thing as a Football Club in the modern game.They are businesses that operate Football Teams as the main part of their business.

     I think Brechin City FC are still an unincorporated ‘club’. They were one of the reasons the SPFL had to change terms of membership when the SPL/SFL merged. I believe there is one more club in Scotland in the same position, possibly Stranraer


  43. Homunculus 23:35

    It was in 1923, when Rosa Parks was 10 years old, that the Church of Scotland published their “bizarre” pamphlet “The Menace of the Irish Race to our Scottish Nationality”. John White, future moderator of the Church of Scotland, who was instrumental in its publication, advocated a “racially pure” Scotland, declaring, “Today there is a movement throughout the world towards the rejection of non-native constituents and the crystallization of national life from native elements.”

    That he was electected Moderator 2 years after the pamphlet’s publication and reappointed 4 years after that (when Parks was 16), showed how this view chimed with that of the Scottish establishment. These views went into decline as the Nazis stepped up their racially pure/eugenics rhetoric but it took until the 21st century, 80 years after publication, 13 years after Rangers ditched their anti-Catholic policy and nearly 50 years after Rosa Parks’ principled actions on that bus for the Church (a Church!) to repudiate the sectarian and racist contents of that publication…

    Better late than never I guess.


  44. Re the  Close loan I would be surprised if all they had to pay was the principal sum and Interest.
    Any competent Usurer, and at the distressed of the market they shall be, will be hammering on all kinds of arrangement fees redemption fees legal fees and who knows what else
    The entities have a tiger by the tail and when it finally gets loose there will be Trouble (Jimbo listen to Ray Lamontagne giving that laldy it is worth it)


  45. scottc June 18, 2018 at 12:38
    ——————————–
    Annan Athletic is another. Although its full name is the “Annan Athletic Community Football Club Limited”, it is designated as a “Registered Society” at Companies House, thus appears on the Mutuals Register.  It was registered under the Co-operative and Community Benefit Societies Act 2014.
    https://mutuals.fsa.gov.uk/SocietyDetails.aspx?Number=7579&Suffix=CBS
    It is therefore run by a Management Committee, rather than a Board of Directors


  46. Queens Park FC is still an amateur club, might they not still be a club, in the pure sense of the word?

    Regardless, I love their motto:

    Ludere Causa Ludendi – “to play for the sake of playing”.


  47. There seems to be some confusion about what I said regarding Celtic and it’s charitable aspect as a business?
    Having given money myself to the foundation I am fully aware of what it is and what it does.
    My point is as a Club in the truest sense Celtic was geared towards Charity as it’s primary function.
    Not as it has become now a compulsory afterthought.
    I say that because when you look at the turnover at Celtic then the actual funding to the Foundation directly from Celtic is paltry by comparison.
    It is admirable that it is still there as there is a dire need still in his day and age for it but to suggest Celtic approach it in the same way as way back in the day is to me anyway stretching it more than a bit.
    The reality is Football is a business and no longer a a past time or an escape for the working class that it originally served.
    I use Celtic as an example because I am and always have been a fan of Celtic.
    I will leave the judgement of other “Clubs” to their own Supporters.
    Celtic will most probably hit £100m turnover should we qualify for the CL riches.it will be interesting to see what % of this will go directly to Charity from Celtic itself and not the Supporters own pockets?


  48. Interesting fact.

    I was looking up Queen’s Park FC on Wiki and discovered RS McColl played as a CF for Queens Park 1894 – 1902

    Yes RS McColl the newsagent!  (Robert Smyth McColl)

    He got nick named  ‘Toffee Bob’  02

    Inducted into the Scottish Football hall of fame 2011.

    Served as a sergeant in WW1.


  49. JOCKYBHOY
    JUNE 18, 2018 at 14:12
    ======================================

    When I read things on the Scottish Football Monitor I do it within the context of their being some link to football, unless it is obviously not. That is why I believed that BIGBOAB1916’s comment related in some way to football in the 21st century and my surprise at him comparing it to the civil rights struggle.

    It would appear he was not and his comment was comparing the treatment of Catholics  in modern Scotland to the struggle in the USA for equal rights. Not really a debate I want to get involved in, well not here.


  50. I am good friends with a full time worker for the Celtic Foundation.  The stories she can tell you about the work they do is both heart breaking and uplifting.  It is enormous incidentally.

    I don’t know the exact amount Celtic FC donate to the Foundation but it is considerable. 

    On a practical level, the Foundation is based inside Celtic Park and they are given every assistance on all levels of the facilities within the ‘Club’.  This helps to minimise overheads.

    At the moment a group of them are in Malawi, alongside Mary’s Meals  (Incl. Jim – BroganRogan…) Doing as much as they can to help.

    It is true to say that Celtic FC is not run for the purposes of supplying funds for the Foundation.  It is not a Brother Walfrid led organisation anymore.   But the Club and the Foundation are intertwined (2 or 3 of the Foundation’s trustees are Directors of the Club) and the spirit of Brother Walfrid lives on between the Club, The Foundation and the supporters.

    Sorry, I can only speak up for my own club, I’m sure there is an enormous amount of good works being carried out by other clubs.


  51. Just the Facts,

    What I would say is your not wrong, but,  even back in the day of Brother Walfrid it was the fans who were funding the charitable works.  Nothing has changed in that respect.  It is still the fans who contribute the lion’s share.

    Celtic FC is the focus and heart of the giving attitude. Because of the pride in the history of our club’s foundation. And because they are kind.


  52. Just to prove I’m not a one team fan, I’m away to watch Belgium now having watched the Sweden game earlier.


  53. JIMBOJUNE 18, 2018 at 15:13
    Just the Facts,
    What I would say is your not wrong, but,  even back in the day of Brother Walfrid it was the fans who were funding the charitable works.  Nothing has changed in that respect.  It is still the fans who contribute the lion’s share.
    Celtic FC is the focus and heart of the giving attitude. Because of the pride in the history of our foundation

    The point of the Football Club was it would draw in support who would be the main source of Income regarding funding the Charity.
    The likes of John Glass knew from the get go that there was a not only a call for such a thing ie a Club for the Irish within Glasgow but also a financial aspect that would help facilitate Walfrids vision.
    The move to Incorporation however was the first step to moving away from this as the primary objective.
    Celtic became a business with Charity within its ethos.
    That ethos remains unbroken today although some might say mibees not the priority that it evidently once was.
    I would ask all Celtic Supporters would they rather we were a successful Club with Charity at the forefront and profit making a sideline or A Corporate Entity where Profit is key and Charity a sideline?
    My guess is most would plump for the former rather than the latter.
    Of course that’s just an opinion based on what I see and hear.


  54. For the record I never thumb down any post.
    I thumb up those I find informative or interesting even it comes from a source I may not normally agree with.


  55. I just thumbed my last post down ? 
    Never even knew that was an option!


  56. Are you serious Bally?
    Chris Jack is renowned for his impartiality and balanced reporting of all things 2angers.


  57. TOP back on the case of the Laird of Castlemilk
    Tuesday 19th June
    LORD DOHERTY
    PETITION DEPARTMENT
    UNSTARRED MOTIONS
    P341/17 Pet: The Panel on Takeovers and Mergers for Orders Section 955 – Dentons


  58. Back in July, Warburton agreed to take Jason Holt on trial. Within a day or two, he could sense that all said boxes were being ticked by the midfielder.
    Holt had been informed by Hearts that was surplus to requirements with hopes of seeing a loan spell at Sheffield United in the second half of last term turn into something permanent destined to end in disappointment.
    Although out of contract at Tynecastle, he carried a £65,000 development fee. Warburton needed time to weigh up the worth of committing the club to such, albeit modest, investment.
    Holt had offers from elsewhere, too, but the lure of Ibrox was strong.
    He scored a terrific goal in a bounce game against Ayr United and was, almost immediately, handed a three-year contract. The club’s decision to extend that to the summer of 2020 in January was mere proof that Warburton appears to know a sure thing when he sees one.
    Holt has been something of a revelation for Rangers over the past eight months. Warburton spoke this week of the fact he has been covering more than 14 kilometres in games, up there with the kind of statistics recorded in the ultra-competitive Barclays Premier League.
    http://www.heraldscotland.com/sport/football/14352623.Rangers_boss_Mark_Warburton_backed_the_right_horse_in_Jason_Holt/
    ————
    BALLYARGUSJUNE 18, 2018 at 17:14
    There will be more of this kind of reporting on the SG transfers…hold on to your hat


  59. With all this talk of big signings etc I think we could well see Celtic field Tierney Ralston McGregor Forrest and Johnston this Season with some regularity.
    Wouldnt that be something to write about in the MSM?

    I’m sure Tam Burns will be smiling in appreciation if it transpires.


  60. England were the better team and deserved to win.

    It’s a shame there is so much hostility against England here in Scotland.  Any English folk I have met on my travels or worked beside have been fine.  I have a load of English relatives who are good, good people.

    I know it’s a cliché but I blame the English media over the years.  They have the same superiority complex that some TRFC fans are accused of.  (Some I said!).

    Although this WC the media have kept a bit more of a lid on it.  So Far!  Maybe it will all change after tonight’s victory.  06


  61. “It’s a shame there is so much hostility against England here in Scotland. Any English folk I have met on my travels or worked beside have been fine.”
    ———————————————–
    Jimbo, it’s readily apparent that you have never lived or worked in England as a Scotsman who supported the Scottish Fitba’ team – I shall say no more than that – support Panama!


  62. Having said all that,  when Engerland are facing Belgium, I will be supporting Belgium.  For the following reasons:

    1.  I had two great holidays in Brussels.  And I like their sprouts.
    2. I am a great follower of Hercule Poirot
    3. I am a great follower of Dedryck Boyata.


  63. Haywire,  sorry pal, I was working in Cheshire Oaks on the night (or was it afternoon?)we played Brazil 1998, we got beat 2-1.  I got on fine with all the English dudes in the pub.  Although truth be told I think they felt a bit sorry for me.

    ps I think Panama were a bit agricultural.


  64. pps  I’ve never seen a national anthem sung with such passion than the Panama players.  Maybe the Welsh.


  65. As the resident DJ on here I think it’s only fair I should let you know what are our favourite National Anthems are.  In alphabetical order.

    America (United States of)
    Australia
    France
    Germany
    Ireland (Republic of)
    Russia
    Wales

    Worst:

    United Kingdom (Should be Land of Hope and Glory)
    Scotland (An anti English dirge, should be Caledonia)
    The Vatican, words fail me, all those Italian composers too!

    England don’t have one, they borrow GSTQ (Welcome to it)


  66. The auditing work of one of the world’s “Big Four” accounting firms has been sharply criticised by the industry’s watchdog.
    KPMG audits had shown an “unacceptable deterioration” and will be subject to closer supervision, the Financial Reporting Council said.
    The FRC added all the Big Four – which also include PwC, EY and Deloitte – needed to reverse a decline.

    mmmmhhhhh

    Auditors, who needs them?

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