Everton have already fallen foul of those rules, leading to them being stung with a 10-point penalty in 2023, and Stefan Borson – a former financial adviser at Manchester City – has told talkSPORT of how trouble could be brewing in west London: “They've used the tricks of amortisation. (But) in my mind, there’s certainly trouble on the horizon and they'll certainly fail FFP for the current season. This is unless, and it seems to be very unlikely, by June 30, they sell well over £100m worth of players. But the window they can now do that, with the (January) window shutting is going to be very small. The season is going to finish and then we've got the Euros. So if you look at someone like Conor Gallagher, if Chelsea want to sell before June 30, they'll have to move very quickly. And again, likely buyers are going to know that Chelsea need to sell players.”