The sale of Hillsborough was included in Wednesday’s 2017-18 accounts as a post balance sheet event. This is fine so long as the sale was agreed by 31st July 2018.

Wednesday’s accounts were signed on 21st June 2019, the same day as Sheffield 3 Limited was incorporated. pic.twitter.com/s5gLlEOxkQ

— Mike McCarthy (@mikemccarthy) August 21, 2019