# Football Governance Act 2025, Paragraph 3: Financial plans

Extent: E+W

For the purposes of paragraph 2(a), the IFR—
(a) must specify—
(i) information about how the club is, or is to be, funded and the source of such funding,
(ii) information about expected revenues and expenses, and
(iii) financial risk assessments and plans for managing financial risks, and
(b) may specify such other information as the IFR considers necessary for the purpose of exercising its functions under this Act.

---
Source: https://www.legislation.gov.uk/ukpga/2025/21/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/football-governance-act-2025/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.