West Ham have finally been given the green light by the Independent Football Regulator to appoint James Taylor as chief financial officer as the leadership shake-up at the beleaguered club continues.

Predecessor Andy Mollett chose to retire after a lengthy spell at the east London club, overseeing their finances during the move to the London Stadium, their Europa League triumph and the sale of Declan Rice for a club-record £105m. His role as director and company secretary officially ended at the end of October.

He followed Karren Brady, who left her role as West Ham vice-chair after 16 years in April, and David Sullivan, who resigned as joint-chair and a director two months later following a series of historical allegations of sexual misconduct. Sullivan denies the allegations and remains a co-owner of the Hammers.

Former Rangers and Mastercard exec Taylor’s appointment continues the changing of the guard as the club grapple with life in the Championship. The highly regarded Paul Stringer, who previously worked at the Premier League and West Ham, returned in the summer as chief marketing and media officer.

West Ham were favourites for promotion but recently sacked manager Nuno Espirito Santo after winning only twice in six games. 

Scott Parker, who led Burnley and Bournemouth to promotion to the top flight, was appointed as his replacement. West Ham have drawn and lost his first two games in charge and are now winless in four games, sitting ninth in the table.

Charity to lose thousands in LIV Golf liquidation

A charity that uses sport to change the lives of vulnerable and marginalised young people faces losing tens of thousands of pounds after LIV Golf collapsed. 

The Change Foundation, based in Surrey, is listed among the unsecured creditors in the league’s bankruptcy case and is owed around £22,200.

LIV Golf is winding down after BC Partners withdrew its backing for a potential £223m rescue package, largely due to the quality of players prepared to participate in “LIV 2.0”. 

This column revealed last month that the restructuring support agreement had been amended, changing the viability threshold from 50 per cent of players representing at least two-thirds of the total player claims signing up, to one entirely at the discretion of the private equity firm.

While dozens of players and companies are set to lose out, LIV paid £11.2m to retain its top executives between the announcement that Saudi Arabia’s Public Investment Fund was pulling out and LIV filing for bankruptcy. This included £4.75m to chief executive Scott O’Neil.

Kent-based agency The Event Umbrella is also owed £13,000, while green-space design company Oasis Plants is due to be £985 out of pocket. Office Pantry, which stocks office kitchens and is based in Bristol, is unlikely to see the £232 it is owed.

Fulham owner converts debt into shares

Fulham FC owner Shahid Khan has converted £37.6m of loans into shares, City AM can reveal, as the Premier League’s new spending rules shape how clubs are owned. 

By 7 July next year, clubs will only be permitted to have debt equal to 90 per cent of their assets under Positive Equity Ratio regulations.

The percentage is set to reduce in stages until the end of the 2028-29 season, mirroring the gradual reduction of the Squad Cost Ratio, which limits spending on wages and transfers to a proportion of revenue.

Unlike spending outside the permitted limits, which resulted in points deductions for Everton and Nottingham Forest, breaching PER is not expected to result in sporting sanctions. 

Clubs found in breach will instead have to work with the Premier League on a business plan to restore compliance.

Sheffield United rewrite terms of loan to US lender

Sheffield United have given US lender MSD Capital fresh security over Bramall Lane, rewriting the loan terms after COH Sports Bidco, the company used to acquire the club, was liquidated.

COH Sports Bidco was used by Sheffield United owners Steven Rosen and Helmy Eltoukhy to buy the club in 2024, but former owner Prince Abdullah filed a winding-up petition in the High Court in July, claiming he is owed £35m in unpaid fees from the sale.

Ownership was transferred to 1919 Partners LLC in June. The club said 1919 Partners “sits at the centre of the ownership structure and enables the club to attract additional investment over time”.

The EFL is investigating the process. The rewriting of the loan terms suggests MSD remains supportive of the ownership arrangements despite the ongoing controversy.

Palace wages war against bots

No, this is not the latest instalment in The Terminator film franchise, but Premier League clubs’ battle to stop AI-powered bots from buying up all their tickets.

City AM has been told Crystal Palace identified 35,000 bots among a 70,000-strong queue for tickets for the Arsenal match at the end of last season. 

The figures demonstrate the scale of the challenge clubs face as they attempt to stop automated systems that can purchase tickets faster than humans.

Touts, professional resellers and secondary ticketing platforms all benefit from the technology, while fans are left out of pocket and often have to pay highly inflated prices. But dealing with the issue isn’t straightforward.

As repeatedly highlighted in this column, Manchester United angered some of their most loyal supporters by launching a widespread crackdown on bots and touts that has resulted in fans losing season tickets.

Can Hyrox become an Olympic sport?

When Hyrox partnered with World Triathlon recently it led many to believe it can become an Olympic sport.

The indoor fitness race has been a modern sporting success story, recently valued at around £500m after a consortium including co-founders Christian Toetzke and Moritz Furste bought back a majority stake. 

Hyrox has rewritten how a sport can thrive without broadcast revenue, generating 60 per cent of its income from participation fees and tickets, with only a fraction from TV deals.

That said, whether a sport that in September faced controversy when competitor Joanna Wietrzyk soiled herself during a race then continued competing will be welcomed into the Olympic family remains to be seen. 

Fans enjoy watching athletes push the limits of endurance, but that may prove a little unpalatable for Olympic audiences on the sofa.

Burnley publish accounts six months early

Shortly after this column revealed last week that Burnley had paid down £40m of the club’s debts owed to the owners but may keep borrowing, the club published their accounts six months earlier than expected.

The filing confirmed the story but did not make pretty reading for Burnley fans. The club were considered a going concern for a second consecutive year with a warning that £45.9m of unfinanced debt is due in 2027.