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Maybe, maybe not. But there is still an estimated £40m debt outstanding. For a club like the Albion which is not worth anything like that amount, I'm reminded of Paul Hayward's foreword in Build A Bonfire - "as a figure, it's about as relevant as the angle that the Titanic went down..." Of...

Club accounts.

TBF, Gus used to complain about being priced out of British players; it's not unreasonable to assume most clubs are. Thankfully, we seem to have a direct hotline to some of Spain's La Liga / Segunda players.