Premier League clubs must submit their latest financial figures by close of business on New Year's Eve as four clubs face anxious waits to see if they have satisfied profit and sustainability rules.

chasing and along with relegation threatened and are all at potential risk of a points deductions if they are found to have recorded losses worse than the maximum £105m permitted by the league.

All 20 clubs have been given a deadline of close of business tomorrow to hand in their 2023-24 accounts and once all are received the league's accounting boffins will get stuck into examining the details.

And after Everton and Forest were both handed points deductions last season, clubs are on edge fearing further repercussions.

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Big-spending Chelsea may have been allowed to include the £76m sale of two hotels at Stamford Bridge to a sister company with the same owners in their accounts but the absence of European football has left a huge hole in their finances.

Everton saw several players including £10m Ben Godfrey sold to balance the books but new owners The Friedkin Group are still watching intently to see how dealings under their predecessors affect the club going forward.

Sean Dyche's side are in 16th place, three points clear of safety, having lost at home to Forest on Sunday afternoon.

Forest, meanwhile, appear relatively confident that they can meet the threshold because of transfers with Nuno Espirito Santo's team sitting second in the table ahead of Monday night's games.

Leicester are the most concerned. The Foxes posted a loss of £124m for the cycle in the season in which they were relegated and last year's promotion from the Championship is likely to have proven costly too.

They won a legal battle in the summer to avoid starting this campaign with a penalty because they were not under the Premier League's jurisdiction last season.

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