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  • The financial constraints on David Moyes's attempts to lead Everton into the Champions League have been underlined in the club's latest set of accounts that show a net loss of £9.1m for 2011–12 and wages rising to 75% of turnover.

    Everton's loss increased by approximately £4m on 2010-11 and overall debt rose from £44.9m to £46m, despite the sales of Mikel Arteta, Yakubu Ayegbeni, Diniyar Bilyaletdinov, James Vaughan and Jermaine Beckford.

    oooofff

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