With Leeds United announcing it’s annual loss approaching the £50 million mark a quick look through Deloitte and Touche’s Annual Review of Football Finance shows they are not unique in having bank accounts written largely in red ink. The top ten most indebted clubs look like this: 1. Fulham £107.96m 2. Leeds United £78m 3. Middlesbrough £53.6m 4. Manchester City £50m 5. Arsenal £45.8m 6. Newcastle United £43m 7. Bolton Wanderers £33.5m 8. Everton £27.6m 9. Liverpool £20.5m 10. Southampton £20.2m Between them the teams in the Premiership owe a trouser wetting £589 million and it looks like the banks are getting itchy, but despite their huge debts it’ll probably be either be one or two of the teams in the lower divisions who are currently in administration or one north of the border who go bust first.