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     On This Day

In 1993,The Daggers beat Farnborough Town 4-1  Away in the GM Vauxhall Conference 

In 1999,The Daggers beat Slough Town 1-0  Away in the Ryman League Premier 

In 2001,The Daggers beat Scarborough 1-0 at Home in the Nationwide Conference 

In 2004,The Daggers drew 3-3 with Margate Away in the Nationwide Conference 

In 2007,The Daggers drew 1-1 with Stafford Rangers at Home in the Nationwide Conference 

In 2010,The Daggers drew 0-0 with Bury Away in the Coca Cola League Two 

In 2012,The Daggers lost 0-4 to Swindon Town Away in the NPower League Two 



Money matters
by Alan on 29/05/2002

In a very timely guest column, Alan discusses why "cooking the books" makes a real difference to what a football team can achieve on the pitch.

Football - A game of 11 versus 11?
Firstly, the author is not saying that Boston have done anything that they should not have, that is for the FA to investigate and to rule on in due time.

However, there have been comments made by Boston supporters, and it is fair to say, some from Dagenham, that the title is won by the eleven men on the pitch and not by financial dealings. However, this ignores the fact that it is the club's finances that pay for the eleven men on the pitch.

I have worked through some examples of how some modest book cooking can benefit a football club to show what could happen if a club is engaged in it.

So how could it work?

The following example will show how a club's players budget can be increased by dodgy financial dealings.

Firstly, let's say that the club under declares the gate, by even as few as 125 people. That equates to 1,000 in cash that the club are holding. Gate receipts are subject to VAT, so, of if that money had been put through the books, 149 would have been payable in VAT, leaving only 851 for the club.

Carrying on the hypothetical example, if that 851 were to be used to top up players salaries, the payments to players would be subject to PAYE and both employees and employers National Insurance Contributions. Let's assume that it all went to lower rate tax payers (which would be people on less than about 34k a year). If that were the case, then the club would have to deduct a further 357 in PAYE and National Insurance (including employers contributions).



Gate Receipt Under declaration


Less VAT


Less PAYE and NIC


Total Tax


Amount Going to Players


As can be seen from the table above, by not declaring 125 people on the gate, a club can avoid taxes of around 500. Even that does not take into account the savings on the annual corporation tax bill.

So we have the money, now what?

Since you don't actually legally have the money of course, you have to use it for cash payments or it will skew the books when they are audited.

So, lets say you want to bring a player in on loan. You offer to pay his commuting expenses in cash (those being a taxable benefit).

Or, you sign a player on an ostensibly free transfer, but pay a cash transfer fee, which goes through neither clubs' books.

Or, you have players who you are asking to go full time, or who are out of contract, or wish to sign a player who wants more money: you simply tell them that they will get the same on paper but use the cash to give them another 75 in their hand.

To conclude

As was stated at the outset, we are not saying that Boston have committed any offence, the purpose of this article was merely to demonstrate that unscrupulous clubs could use financial irregularities to increase their player budget and thereby keep, loan or sign players that they would not otherwise have been able to.

Under the law the assumption is innocent until proven guilty and this should always be the case.

 is an independent website and the views expressed are not necessarily those of Dagenham & Redbridge Football Club