Just days to go before the start of the football season and the UK's national sport is still in financial turmoil. With football clubs crippled by rising player wages, finance directors of many clubs remain dependent on increasing their bank facility to survive. The second annual Accountancy Age/PKF football finance survey reveals the true state of the beautiful game.

Click here for the full analysis of the state of the game, plus graphs.

You can also scroll down the page for more archive news, an interview with York City's FD, plus commentary from football finance specialists and editorial comment.