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I'm not sure what disaster befell him on the 9th, but he was forced to open a box and select a brand new ball on the 10th tee.

Faced with chunking a brand new ball into the water, he avoided that ignominy by acing the hole instead. The first ever strike of a club onto a new ball!!

One assumes that it won't ever get struck again and it is on his mantelpiece somewhere!! Tarby approaches Ade Purser who signs the card with "A great bloke and will be very, very sadly missed" which then turns out to be Derek Collin's card on his retirement after 20 years as Treasurer of the Seniors Section and NOT the card of condolence for Ron Gray Ron, of course, would have absolutely died of laughter Valerie, Derek's wife, apparently said "That's very nice of Adrian to make such a nice comment I only know it was Anstey because Ben at least managed to remember who he was playing with so I could ask them!

I'd heard he had got an ace, so I asked him "where did you play? I'm out and about today, having collected a large pile of old newspapers shredded and used for horse bedding by Mrs R and delivering a bulk bag of logs.

One of those glorious opportunities for a wind up was presented and grasped with both hands I've collected the papers and arrive at the delivery address to drop off the logs.

I open the back of the truck and some of the loose newspapers drop out. A builder, working near to my delivery address sees the papers and asks if he can have one, but I tell him its not this weeks, they are old ones The logs were slightly moist by the end of the delivery from my tears of laughter once out of sight, and no, I didn't tell him!!

They arrive at the 10th, where Pete Nicholls tees off and puts his ball on the green above and to the left of the flag. A duck wanders up the green from the bottom and has a close look at the ball.

Moments later, Roy Evans tees off and his ball thuds into the green about 10ft from the bottom. Presumably, because they didn't shout "fore" or perhaps "DUCK" was an option?

Eddie opted to put his in the bunker so as not to offend the duck! Well that's what he says, but if he can hit a sand target that is 15ft x 8ft with such unerring accuracy then he should not be off 23!!

Personally, when the story was being recounted in the bar, I felt a sense of disappointment when I discovered that the duck just knocked the ball off the green.

I was expecting that the ball had rolled across the green into the hole! Then a birdie would have got an ace Roy correctly replaced the ball ball at rest moved by outside agency Rule but failed to get a birdie despite a birdie getting him.

They, in turn, wake their other halves and shout at them about texts arriving at some unearthly hour that wakes them up. So now, the whole team has been properly reminded, and it is likely that they will continue to be reminded at every opportunity over the next 24 hours Andy Cusack, a member here well over 15 years ago, decided to call in and play 9 holes or so as he fancied knocking a ball around as he contemplates an imminent move to the Derbyshire Dales.

The thought he was in the wrong place the moment he turned off the main road. Smooth tarmac greeted him instead of a rutted, potholed track.

That track used to be framed by rows of small sticks about 2ft high and are now glorious trees. My office was much tidier as well, he said I could be making that bit up A few hours later, he was back, genuinely astonished at the transformation of what was a bare agricultural field into what the course has become in those 15 years.

Sometimes it takes a fresh pair of eyes to help remind you what we have achieved in just 22 years. The Tuesday competition saw 54 players compete over 18 holes off the yellows.

Frank Howarth, 75 years old, 17 handicap, plays loads of competitions midweek and weekends, shot his age.

Normally, 50 points would bring forth the accusations of banditry and dodgy handicaps. Ken Goodland played with Frank and said it will be a round he will never forget.

Par's, birdies even an eagle. If it could be chipped in or putted in from miles away it unerringly found the hole or stopped on the rim.

I don't think Frank will be off 17 next week though News filters through of some decent scoring Amazingly, he lost ground to his playing partner, Phil Billington, who had already been given his Srixon ball back by Rob, who had retrieved it from the hole as the albatross 2 nett 1!

That would have been useful on Charity Day!! The club is returning to normal, or at least what passes for normal here, after the mayhem of Charity Day on Saturday.

As always, the golf was of secondary importance to the prime purpose of raising funds for our Captains Charity, Keech Hospice. As I said on Saturday night, our fundraising and the destination of our funds had a particularly poignant and relevant meaning this year, as on Friday a large contingent from the Club were at Bedford Crematorium to support Steve and pay their respects to Beryl.

Steve and Beryl were both supported massively over the past few months by Willen Hospice, and it cannot be underestimated the importance of the fundraising that we do so well, and the selection of our local Hospice Keech as the recipient of our donations.

The day, as always was a brand of organised chaos for which we have become rightly famous. Club Captain Simon Ward lead by example, forgetting to pick up one of his golfing partners on the way in and having to drive off to retrieve him when he finally remembered about an hour after arriving!

Fancy Dress was again donned by at least half of the teams, the Captains two guest teams both said they would have also dressed up if they had been told!!

Some decided just to go Fancy Dress and ignore the film theme. The Morris Dancers were a classic example of this, but it would have been churlish to criticise them for this, given the worrying level of skill and synchronisation they showed when performing their dance routines in the early evening, gave a clear indication that rehearsals have been going on for some time.

Sam Groves donated his hair. They didn't however, win the golf. Fines were levied for anything I could think of in the presentation, Don Parrott collected Dave Millards prize for a nearest the pin, so he was fined for impersonating Dave Millard.

He subsequently was required to collect something as Don Parrott, and so was fined again for impersonating Don Parrott on the basis that he had admitted to being Dave Millard!

After the prizes were claimed and the auction completed, we launched into the disco for the remainder of the evening. This morning, we tallied it all up and we have a grand total.

Rupert Groves generously offered to double the funds raised on his son's haircut. I'm never going to pass up an opportunity like that, so I've contacted all of the sponsors, players, auction purchasers and ad hoc donators, and they have all agreed to withdraw their original monies and re-donate them to the Sam Groves Haircut Fund.

That is the staggering sum raised by a people playing golf. We still have 10 months to go. John Ainsworth aces the 13th, to make it three aces so far in July.

This one was a first though, as I cannot recall anyone getting a hole in one with their driver! Just goes to prove, it doesn't matter what club you hit, its where it ends up that counts!!

Stenson and Mickleson picked the wrong partners as well, as Colin Clough and Karen Crane failed to capitalise on their majestic final rounds at The Open.

Rob Peck had the distinction of winning the amateur only comp and hanging onto the lead thanks to the 70 scored by Argentinian Emiliano Grillo.

The two lowest scoring Pro's were the top two, Stenson and Mickleson, so the pressure is on Colin Clough and Karen Crane to have done their bit to lift the trophy I know its been quiet on the news front, I have been rather busy with stuff and have got behind on stuff Brian Gidley played golf today and left his mobile phone in the buggy afterwards.

We retrieved it for him and put it behind the bar in the safe for him. The consensus was that if you think the rough at Chalgrave is tough at the moment, then the Hoo will change that perception right away!!

Impossible to find the ball, and if a miracle occurred and you did, another three ratchets up the scale of impossible in terms of actually getting it out!

Mick Parrett marked the occasion by aceing the yard 16th, but even this magnificent feat didn't get Chalgrave onto the podium this year. Apparently there was a tie for 1st place, and those involved had already got changed out of their wet golf gear, into jackets and ties, had dinner and a beer and themselves sorted, before having to get back into the wet gear and go out and play extra holes to decide the winner!!

Rick Maughan is definitely IN, on the 5th, with a 7 iron!! To hell with a referendum, this is far more important!! The third ace of the year and worryingly, 4 of the last 5 aces have come from the seniors section!!

How is that possible? Unless of course they have miscounted!! Definitely a miscalculation by Rick as he chose one of the busiest seniors days of the year to record his first ever ace.

We have been indulging in referendum debates in the clubhouse all week, not always with a great deal of success. In or Out of Europe raised as a question earlier this morning, brought the response, "we are still in, a draw was enough!

Having purchased your pint or 0. On the other hand, there could be unlimited numbers of visitors on Thursday, sitting with the IN's but they might not have brought any money with them and the IN's will have to contribute to their beer and green fees.

I don't agree with England Golf and its structure either Mick "Moses" Bewley still managed to get wet, losing his balance whilst playing a shot close to the edge of the pond on 7 and sliding down the steep slope and ending up flat on his back in the reeds or bulrushes!!

There is no truth in the rumour though, that he parted the waters of the 10th and walked directly to the green Tim Bevan amassed a superb 43 points to win it, shooting a gross 71 in the process, with Graham Samsa second with 41 points.

The course was in magnificent condition, probably the best its been so far this year. The evening dinner was superb and we were delighted to see Steve and Beryl Bradshaw make a short but most welcome appearance.

Moses then led the Children of Chalgrave to the Promised Land, otherwise known as the dancefloor where he performed miracles for the rest of the evening!

Probably the highlight of the evening though, was the presentation of the cheques to Banita and Mark, our guests from Keech.

I hope to have a photo of that presentation very shortly. Senior Captains Drive In Well, they had a hard act to follow.

Today had a nostalgic feel to it Peter Whitton was not available to guide them through the computerised sign in, but that seemed to go OK.

First problem was the absence of a printer for the cards, and for the start sheet, so the start sheet was copied from the computer screen by hand The handwritten start sheet was quite challenging to read, so Tarby, who wears glasses but gets really close to what he needs to read and then peers over the top of the glasses, started to read out which groups were off which tee, except he couldn't read the handwriting that well.

The situation was compounded by the fact that there had been some subtle name changes in the translation from computer to handwritten list; Jerry Atkinson became Jerry Atkins, but Jerry Atkinson didn't know if we actually had a Jerry Atkins as a member, so he was unsure if it was typo or should that be a hando??

Mick Howard, however, appeared on the list twice. Meanwhile, oblivious to the chaos in the lobby as half the seniors tried to find out where they were playing and with who, coupled with the fact that no one actually had any cards, Tony and Bob casually made their way down to the 1st Tee and with the half of the section that has sussed out who they were playing with and where they were starting, launched into Captains Drive In.

Eventually, everyone had disappeared to their starting tee for a texas scramble, apart from a folorn three ball in the lobby who didn't appear on the list at all.

So I sent them off to start on the 11th as a group. The three groups that went down to start off the 10th, were greeted by the sight of Kathy Tabor and Kate Tilcock, and a vast array of cakes and snacks, along with a tipple or two.

I'll stop digging now!! I know what my money is on Amazingly, they all managed to return to the clubhouse where Captain Tony held court for the prize giving.

I have no idea who won, but I believe that Mick Howard, who had 2 chances to win, came last and second last All in all, the reputation of the seniors is clearly in extremely safe hands The Tony and Bob show is well and truly underway.

A dramatic coastal destination. From the 1st of June, the legendary Ailsa course at Trump Turnberry will be available for play following a highly anticipated renovation.

Experience the exhilarating changes on this famous course and become part of golfing history as one of the first to. I've often been asked if I make the news page stories.

I don't credit myself with that level of wild imagination! Whilst I might get quite elaborate on the description for comedy purposes, every scrap that appears on this hallowed page is a genuine story.

So you can imagine my delight at coming in this morning to be told that Tom Caulfield of the seniors section, has been inducted into the Chalgrave News Page Hall of Fame, after an escapade so magnificent it may take me a while to describe it.

The only, and sincere regret, is that what follows is fractionally out of screen from the CCTV camera located at the rear of the 10th Green So Tom was playing his normal Friday social round, when he arrived at the 10th hole.

The fourball all teed off and there was a bit of uncertainty of the location of one of the balls which had headed towards the trees to the left of the green.

As they rounded the pond, all the players headed for the treeline to search for the ball, Tom pressed the "roll on 10 yards" button on his trolley and went off to help.

He failed to appreciate that the slope leading to the green is reasonably significant, and that gravity will try and pull a rolling object down a slope They turned just in time to see the trolley reach the edge and plunge in.

Tom, abandoning the search for the ball he was looking for, despite 5 minutes not elapsing, and raced to try and locate the trolley.

Using one of his playing partners clubs, he was able to hook the trolley and pull the handle back above the surface but was unable to drag it out of the pond, so he set off for the greenkeeping shed to enlist some help.

Jamie and Danny, after a 10 minute delay to wipe away the tears of laughter which were preventing them from driving anything, made it to the 10th pond, but the trolley had disappeared!

They dragged it to the surface and as it rose from the depths like the Henry VIII's warship The Mary Rose, the reason why it has disappeared was obvious Had the pond been solid on the bottom, it would have been back at the tee!!

As the water cascaded from the bag, Tom grabbed his putter, holed out and then played the back nine!! For the record, he didn't get any penalty strokes either, as "exception 1 of Rule " Section b allows that as he did not improve the lie of his ball which wasn't in the hazard , there is no penalty for "placing his clubs in a hazard!

Tom "U Boat" Caulfield has so far not be available for comment!! The "loan" was granted on the terms that as he had paid half the entry, he would be entitled to half the winnings.

Alan Loveday aces the 10th for the second time here at Chalgrave, almost 11 years after the first one. He's getting weaker as well as the first ace in was with a 9 wood and this one needed a 5 wood to make it.

In another decade he'll need a driver!! Its only the second ace of the year so far, after nearly 4 months.

We had ten in total last year. Dave Burden is a changed man in retirement. Today, he is amongst the first here, fit and raring to go.

Its a team event today, 4 players to a team and Dave is full of banter and laughter as he teases and cajoles the arriving seniors about which team they will be in and who their playing partners will be As the "explosion" of seniors to occurs as the disappear off to all parts of the course, Dave pops his head back around the front door to peer at the list to see which tee he needs to head off to, but struggles to find his name on the sheet.

Another two days of torrential rain had an impact on golf today The brandy boys came in for coffee and decided against it as well.

Late morning and the Friday boys were here, the rain had abated but there were ducks swimming on the bottom of the 18th.

As the forecasted more heavy rain started, they sensibly capitulated and came in before the onslaught.

As the rain grew heavier and the ducks on 18 were suffering from exhaustion as it was a long swim to the edge, Kathy Shaw and Denise Brooks turned up to play their matchplay KO match!

Now its been a while since I've seen the traditional Chalgrave "I'm going to play this whatever the bloody weather throws at me" demeanour and to be fair, the ladies usually exude far more common sense than most when the conditions are arduous.

Not Kathy and Denise. Somehow, they managed 9 holes in torrential rain and flooded greens. For the record, Kathy is one up and they are coming back to finish this, come hell or high water, or in their case even higher water!

Steve Howarth is probably one of our more "remote" seniors, making the pilgrimage every Tuesday and Thursday from Bricket Wood, near St Albans up the M1, through the road works and speed restrictions to the club.

Today, he has his trolley So on Saturday the 5th was the designated hole, and debutant Adrian D'Arcy teed off with playing partner Barry Moorhouse having first agreed that if either won the Nearest the Pin, they would share the proceeds Adrian then watched aghast as the ball took a hop and a skip and nosedived into the cup for his first ever ace!!

I'm sitting here on Monday, drained, after a catastrophic round of golf. I'm not talking Jordan Spieth collapsing in the Masters.

Overnight, someone broke into the course and added about 2, yards to the course without me noticing. We did, to be fair as a three ball, have a very tight match between ourselves, with just a single stableford point separating the three of us after 18 holes.

It started bizarrely, as I pulled on a glove, marked up my ball and then ran back up to my office to put my golf shoes on.

Four decent shots later with a stroke for a three pointer to start, I was a happy bunny. Then things took a turn. Suffice it to say, that 17 stableford points is not exactly the highlight of my golfing career.

I don't think Lee and Pete on 18 points each will be looking back with much joy either! News from the weekend medal Don Cook gets a PAR on the 7th!!!!!!

Now the more churlish of you would be thinking that this is a particularly hash bit of sarcasm from me, singling out a club member for what achieving what hopefully is expected to be achieved, and the severity of the sarcasm is compounded by the fact that I generally don't make reference to players scores unless they achieve something exceptional, so a par doesn't really cut it, does it?

Except it does on this occasion, as Don hoicked his tee shot way over the left mound and out of bounds and was therefore obliged to play this third shot from the tee, which he promptly holed for a par!!

So before you ask, no, its not a hole in one. The clue is in the 3 on the card Following George Cox and Colin Tipping falling for the April Fool, I am delighted to announce that Taff Rowlands and none other than Peter Whitton, a man who normally arrives on the 1st of April, pokes his head around my door and says "I know what day it is, don't even think about trying anything" have just come back into the Clubhouse after playing the front nine.

Now I was talking to Taff as he got a coffee before they started, about the hot air experiment and asked him to let me know later if he could tell any difference between the 3rd green and the rest when he came in.

At the time, I was convinced that Peter Whitton turned away to mask his laughter at the preposterousness of the suggestion and I was grateful to him for not exposing the prank at that moment.

So you can imagine my delight, when Taff pokes his head around my door, gives me the "thumbs up" and says that the 3rd was "noticeably drier" than the rest of the holes they played.

As I wanted to drag the prank out a little, I walked out of the office to where Peter had joined Derek Collins and Alan Laid for morning coffee, to discuss the greens heating system option with them all.

You can imagine my unbridled delight when Peter Whitton said he didn't think that he recognised the difference quite as much as Taff did, but still thought that there was some improvement.

So, you can imagine his crestfallen face when I continued with the conversation for a short while before mentioning that my life was now complete as I didn't in my wildest dreams ever think I would catch Peter Whitton with an April Fool gag.

Peter looked slightly baffled and said "but its not even April" whilst Alan and Derek laughed and Taff still didn't realise it was a prank The penny dropped though and it may be a while before Peter speaks to me again We have added some pipework to the biomass boiler and connected it up to the course irrigation system.

This enables us to divert hot air from the kiln into the irrigation system and then using a short connection open a pipe into the under green drainage system as well as have a surface outlet pipe One of our early starting golfers, George Cox was able to see the benefits of the system and agreed that the greens surface on the 3rd was way softer than the previous two holes he had played.

Hopefully, we can extend the system through all 18 greens and will be able to bring the same sort of under soil heating and drying to Chalgrave Golf Club, that you see at the Premiership football stadiums.

This will enable not just better, softer greens throughout the winter, it will also reduce the potential for damage when we currently use the greens in frosty conditions.

The video of the experiment can be seen here:. Pete is off on a cruise soon, and his missus, decided that he needed a haircut before he went Marcia had a bash with the clippers herself.

Pete has spent a lot of time in the pro shop looking at baseball caps today So I dig him the requested fivers out of my wallet and hand them to him.

He takes them and offers me one back saying "can I have 5 ones please? So now I'm baffled as I'm unsure if Dave is not capable of just asking for a five and five ones in one go, or worse, he thinks I'm not capable of dealing with a multi denomination change request in one go!

Hot on the heels of Peter Kay trying to kill Colin yesterday, young Ben Hope has a go at himself today!!! Octogenarian Ben was trundling down the 3rd, playing on his own as he doesn't like to hold up the youngsters!

Yes, I know he was playing on his own, and that the proper, sensible course of events would have been just to lift it out, put it on the fairway and whack it again.

After all, what was going to happen? Was he going to go one shot or one hole down against himself??

But clearly, clear lucid thoughts were not exactly flying about in vast numbers at that precise moment, a fact made clearer when he decided that he was still a twentysomething young man and he wasn't going to bother with the bridges provided for the purpose of crossing the ditches, but was going to hop across with the casual fitness and agility of his youth.

It was, to be fair, a massive fail. Actually, it was a massive fall as well. By all accounts, the leading foot didn't even vaguely get close to the opposite side and Ben keeled over.

Things got worse, as he now seemed to take on the skills of an upturned tortoise, and despite rolling into every conceivable position, was unable to right himself and clamber to his feet.

Fortunately, his plight was seen by Gavin Puddick, who was waiting for Clare and went to his rescue! Ben recounted the story to me a short while later, and thankfully he is absolutely fine and laughing about it himself.

I asked him what happened to the ball? He said he lifted it out, whacked it onto the green and walked off with a 5!!

Now, there is one bit of that story that isn't believable!! Colin Clough heads out onto the course with Peter Kay for a swift and convivial nine holes Colin said, with staggering perceptiveness, that life, in general, is dangerous.

They finished the 8th and teed off the 9th, their last hole. Pete was down by the ditch, a line he favours off the tee on 9 for some reason.

Pete was also confident that the 2 shots was going to be too much to overcome, and so played an attacking shot of such mastery and guile, in order to try and recover the position.

He thumped into the back of the ball and the ball soared skywards. At this point, he realised that the trajectory of the ball and the line of its flight and his playing partner Colin were all in a line.

As you do, he shouted "fore!! With an accuracy that has been sadly lacking from the Russians in Syria, Petes golf ball, approx 3cm in diameter, had a target area of no more that 10cm diameter from a distance of 70 yards.

The moral of the story, is never ever predict that life in general is dangerous, especially when you are 2 shots clear of Peter Kay.

Well I did say that the seniors would have to pull out all the stops to get close to the comedy burglars, but they had a decent go at it!

So despite the fact that the seniors would not normally allow an 18 year old to actively participate in the regular weekly events, they have given him special dispensation to continue and celebrated the occasion today with an 18th Birthday Party, complete with card and large 18th Birthday Badge!

It was also their first day back on the earlier start times, starting at 8. Bob Given arrived late, they had to re-jig the entire start sheet to accommodate the extra player, who then played 2 holes before the heavens opened and Bob decided enough was enough and went home, so he was last to arrive and first to leave!!

Just a normal Tuesday really! They arrive at about They park up nicely in view of a CCTV camera and wander around the building analysing where best to break in.

They opt for the window by the kitchen door, probably because its nearest to where they parked the car. They go to the boot of the vehicle and equip themselves with the nefarious required tools of their trade, including a 2ft long crowbar to force the window.

Suitably equipped, they head for the window, then hesitate and return the the vehicle. Now I don't know about you, but I close the rear tailgate on my Navara when I'm about to leave it for a bit, just in case some dodgy character happens to take a passing interest to the contents and decide to take the opportunity of an open rear tailgate as being one to good to miss!!

I can't quite frankly, think of any other reason why they might otherwise need to shut it!! Maybe my carpark at The police forensic chap who was here had to sit down for 5 minutes as it was just too funny!

Just a couple as that's all they need, although one does think that had they drunk them first they might have had more chance of getting through the doors The Police said the gate was shut when they arrived just ahead of me, so the nice chaps kindly shut the gate after them on the way out as well!!!

I am absolutely baffled as to how the seniors are going to top this tomorrow!! Happy "Happy Employers Day" to all my fellow employers!!!

Once every 4 years, this day arrives, where your staff who are Annually paid, come in to work for a whole day for nothing!!

This year, and indeed today is the extra day, my staff work for days for the same annual salary that they get for normally!!

So, today, I'm even happier to see you all than I normally am!!! Proof that playing with the Seniors on Tuesday is good for your health I know that seems like a slightly mad statement, but blame Hugh Kerr!!

Hugh, claiming to be "scientifically minded" has an app on his phone which measures the distance walked, and so had a recorded distance of 4. On Sunday, whilst covering the full 18 holes, his walk amounted to 4.

So his exercise amounted to around 0. Aspersions may be cast concerning the relative straightness of strike between Tuesday Seniors and Sunday morning boys.

They may or may not be correct. Hugh feels cheated out of the extra exercise that he was expecting on Sunday and asks for suggestions.

Well, Hugh, if you fancy a long walk, play on Tuesday then as the Seniors will be venturing out of 18 holes. Make sure your phone battery is charged, let alone your trolley one, as you could be out there some time!!

Some very bad news for you all if you are planning on playing this weekend. Golf will take longer and will be more exerting, requiring you to walk at least yards further than you have been doing.

Following a stupendous effort by the greenstaff, all of the fairways have been cut, as have all the greens, including the 2nd.

Whilst the 2nd remains very soft, with the continuing forecast for crisp dry days over the weekend and the fact that we didn't get 1.

Anyone with a trolley weighing more than 1. So I ask him to go and play the first three holes as part of his seniors round and give me a fair evaluation of whether the 2nd fairway is firm enough yet to play on.

Please play it, I say, fill your boots, have a proper go! He dragged the Senior Captain and another senior, Colin as well.

With a certain amount of moisture! There is a very good reason why the 2nd is as wet as it is. Its been raining since October.

The fairway is probably the flattest fairway we have, so there is absolutely no water run off. The fabled Chalgrave wind, that dries out the rest of the course in no time, is virtually ineffectual on this hole because of the dense woodland to the left of the hole, so the hole is completely sheltered.

Still, there is less water on the surface at this precise moment, than there was about an hour ago, as it is now residing in the golf shoes of Dennis, Colin and Rupert!

Perhaps next time, they will listen to me!! Well we have had a few days of dry ish weather and danny has managed to get around most of the holes to cut fairways.

We took the mower up to the 2nd fairway to get it stuck there just to make sure that it was as soft as we thought it was though! We have been busy though, as the greenstaff have planted some trees over the last few days as well, with a further to go in next week.

The majority are on the banking to the left of the 5th and 6th Holes. On the 5th, we have planted trees to the rear of the 5th green and to the right hand side along its whole length, so that in time, the entire hole will be framed by trees.

The 6th Hole, the planting is mainly to the left side, with some in quite close proximity to the tees, with the objective of trying to block the mishit shot that might head in the direction of the houses.

The medal tee will be quite a challenging tee, as the existing trees to the front right will be complemented by the ones to the left and it will be like hitting from the thin edge of a wedge out onto the fairway.

By the end of next week, all the new plantings will be protected by spirals some on the banks may be uncovered this weekend.

The majority of these trees are fast growing hybrids. We have used them to great effect before, so we know that they like our soils and that they grow with great speed.

They can be 20ft or more high in 5 years! The remaining trees to be planted will largely be in existing plantations, such as between 6 and 8, to replace trees which have not survived.

Particularly the new stock that is in play, we will be putting a woodchip mulch circle around them and there is plenty of space between the trees to allow a drop away from a sapling.

When you stand on the 5th and 6th Tees now, you could be in the forests around Center Parcs if you have a very vivid imagination!!

Bill Potton wins the award for the the most pointless adjustment of the day He did leave the "larger cup" option alone, which was handy, as the drink would have overflowed the cup.

He then didn't remove the first cup he had poured and pressed the buttons again for the 2nd cup and overflowed the first one!! Absolute mayhem from one bloke!!

Ron Gray is not here with the molers, he is in hospital with a bout of pneumonia If you are bringing Ron to the upcoming Quiz Night on 19th Feb, don't ask him the geography questions!!

The Seniors always manage to create mayhem where things really should be so straightforward. How complicated can a raffle be?? So when Past seniors Captain, Chris Burrows donated a brand spanking new, Adams Golf Super S Hybrid to a raffle to raise funds for Keech, you would not of thought that too many things could cause any great issue.

Today, Clare drew the winning ticket and the winner is Seniors Captain Rupert Groves The course was frozen solid, but the sunshine had cleared the frost and left the reservoir a glistening mirror, enabling the 4 resident swans to create an optical illusion that they can walk on water We have rain forecast for tomorrow, so we will see what things are like before the weekend, as the temperature is due to rise again.

Today, we have had all 18 holes open, as the frozen ground made the 2nd firm enough to play. We will be reviewing that for the weekend, but we currently expect that the medal WILL go ahead over the weekend, with the competition played over either 18 holes or 15 holes, dependent upon the condition of the 2nd hole.

The Seniors are in and at last there is an expectation that a ball will bounce on the fairway as the temperature has plummeted to -5 overnight.

Brian Gidley, as you would expect, is heading out to play a few holes in shorts, a polo shirt and because its so cold, he has added a sleeveless sweater, albeit a lightweight one Chris Baker is playing one of his last few rounds before he heads off to Rio De Janeiro He said he got a blinding deal on the tickets, but I'm not convinced that he realises the Olympics are not until the summer, and that the hotel he is booked into is an incomplete athletes village!!

Either that, or he has really been scammed and he thinks the Winter Olympics are about to start over there! And Brian Gidley has just arrived to play with the Molers, in his shorts!!!

Normal times at Chalgrave Manor Golf Club. Lets just say it will get their pulses racing Ron Gray decides that he needs to start work on his then, and is searching for "Sound of the Underground!

For the first time in several years, I have been forced to close some of the course. The first three are closed as the 2nd hole is impassable at present.

Having ventured out onto the course yesterday, I can honestly say that in the 22 years that we have been open, I have never know the course to be this saturated across its entire area.

We need some clear days with strong winds!! Storm Frank has swept through, the course is rather wet but the sunshine and winds will dry it out as they always do.

Its been a pretty dire end to , weather wise and we hope that the New Year will bring better golfing weather.

Bob Hall, current Senior Vice Captain, so he will be taking over the reins of the section from Rupert next year, cements his place in the folklore of Seniors Newspage entries The mornings golf activities had clearly required some sustenance and he duly ordered a sandwich from Lucie at 1.

He duly returned to the club to collect it!! Pete gets a phone call from a scottish guy, wanting to play golf. The course is too wet, the buggies would churn the course up and slide everywhere.

Joining at the end of November , Pete and Fiona are now relocating to Portand, in Dorset, just down the road from the famous Chesil Beach, so Pete's skills at playing in a Chalgrave Wind for 2 decades will still be in demand.

But there are far too many to mention individually. I wish you and club all best for the future, I will of course be keeping an eye on the Facebook and web site.

Pete is in a very small select group of people who have been both Club Champion and Club Handicap Champion, along with recording 2 aces along the way as well.

Pete also mentioned that he will be in over the weekend, so it would be a good time to scrounge a drink So, Pete and Fiona, its been a blast! I hope that you will keep checking in with the Club and have got a big enough house down there to accommodate the Chalgrave South Coast Tour Chris Baker is a real enigma I actually daren't ask him why For the first time in the club's history, I believe, a score of Nett 78, 6 over par, won the competition!!

Danny Glass and Mick Parrett were the only two to record sub 80 rounds! Braddy finished third in shots but was ousted to 4th place and out of the money as Steve Emmett got the flag further up the course despite finishing in 4th over 18 holes The prize is a superb Christmas Hamper, generously donated by the Seniors Section.

Rupert Groves, Seniors Captain!! Rupert wasn't at Committee and is still unaware of his victory, but even with out trying, the Seniors manage to make you laugh!!

Being the leader of a burgeoning and vibrant section and leading that section by example has the occasional downside Despite the poor weather, the section once again turned out in force The seniors gleefully celebrated the occasion at the bar The latest addition of the Decisions on the Rules of Golf has arrived on my desk I know you all knew the Rules perfectly well, but there are 29 new decisions to grapple with, along with 81 further decisions where the ruling has been revised which presumably means that the previous decision has been changed and the revised decision is now the "new one"!!

So, with new rulings, it is entirely possible that Dave Holland could break a new Rule on every shot on the round A number of these changes relate to the application of penalties to scores after a round has been completed, mainly to put an end to the armchair viewer spotting an infringement and ringing up to complain, with the previous result of players being DQ'd, but to a point, this will also affect our own games.

For example, a player who removed an OOB stake as it was in the way, and he didn't know that he was not permitted to remove the stake you can only remove hazard stakes as "obstructions" OOB stakes are a permanent fixture and you must play the ball as it lies , would have the penalty added after his round.

If, however, he knew the rule correctly but still removed the stake, the penalty would remain as a DQ. This surely breaches one of those basic tenets of law, that "ignorance of the law is no defence"!!

However, in addition to the 2 shot penalty added for removing the OOB stake, a further 2 shot penalty is added at the end of the round for each occurrence so perhaps it does pay to know the Rules!

For example, you have played a "wrong ball" on the 12th and failed to correct it before teeing off on the 13th. These changes come into effect on 1st January , there are new copies of the Rules of Golf in my office and are available free of charge to anyone who wants them.

Whilst players may still grip the club against the forearm, if you intentionally hold the forearm against the body to create a stable point around which the stroke is made, then this again becomes anchoring!

The New Decisions also deal with errors on Stableford Scoring, so if you incur a penalty after the round, the stableford score for the hole will be adjusted AND a further 2 shots will be deducted from the final total.

Perhaps one of the most relevant changes, to amateur golf, is Rule which deals with the use of Measuring Devices. The revised decision now only results in a DQ if you USE the mobile phone facility that is in breach of the rules I just popped in to the club, as I needed to sort a few things out.

I was only here an hour, but Brian Gidley provides comedy gold in that time to keep the news pages ticking over The Thursday crowd were all in the bar, Lucie in the kitchen and Clare was going through stuff with me, so Brian popped behind the bar to sort his drink out as no one was available Aidan was with me and he went into the bar to help Brian, who seemed a bit flummoxed I wish I could say I was making this up, but I'm honestly not Well that really covers all the bases doesn't it??

The Ladies section managed the impossible. I know there have been occasions when people have considered the greens slower than they might like, and felt that a trim would be in order, but never has it reached proportions that a ball has been lost on the green In a moment of complete madness I agreed to the installation of the new coffee machine, in the period between the seniors disappearing to play golf and returning to the clubhouse after the round.

The new machine has a coin slot in a different place. That was the start of the problems! It also has touchscreen type buttons instead of physical ones that you can press in.

There is also a small cup shelf, where you place the mug ready for the dispense. Unfortunately, it would appear that the mug also fits underneath the cup shelf, which makes an almighty mess when the coffee drops onto the empty shelf, splatters about and then drains through into the cup below, doesn't it Bob Hall??

That is going to stitch up whoever has been paying in 1p and 2p pieces for the past 4 weeks!! Clearly, in the seniors, there are some real coffee connoisseurs.

Derek Collins for example, was intrigued by the options of instant and ground. I'm not going to tell Peter Kay we have a new machine, as he will stay up all night worrying about how it works!!

But I will get a text from him by 7. The Halloween Handicap is the usual carnage, except for some reason, maybe because it actually fell on Halloween itself, it was way worse than usual.

The usual rules applied There were 4 holes where the stableford score was doubled, the "treats" but there were two holes where the scores were tripled and then became minus scores, the "tricks" Tricks are worse than you think, as the original score no longer counts either!

You have to feel sorry for Frank Howarth, who had a 2 nett 1 on the 16th for 4 points. It was a trick hole, so his 4 points became , but he didn't get the original 4 either, so it is effectively - 20!

Add that to his -6 worth -8 with the other trick hole, and with points on two holes it will not surprise you to hear he didn't win!!

Normally, someone with a middle range score happens to score well on the treat holes and scores particularly badly on the tricks. Most went backwards, some substantially.

Lorain Ronis came in with 20 points and finished with 1. The top three all had lower scores than their normal scores, they just happened to score badly enough on the trick holes to survive.

All a bit of fun, and my thanks to all who played as the surplus helps to fund the Halloween and Fireworks Party that starts in a couple of hours time.

Wentworth are changing their pricing structure for members. You may think that is a tad excessive.

That is not the half of it. I am really worried about the exodus that is going to occur as members leave in droves to sign up for this Monday 19th October, just getting the website back up to date after a weekend away, and the Competition Committee Cup gives an example of how to play golf!

John Trott accumulates a meagre 26 points on the way to a lower third of the table finish Gentlemen of the Seniors Section, I applaud you. The final word on the Woburn Masters, the eventual champion and our senior marshal Patrick's role standing on the 3rd fairway, of course, was as a ball spotter!!

One might churlishly suggest that as he didn't see the ball that hit him otherwise he would have got out of the way!

The national papers though, missed one of those golden headline opportunities, for which I can't take credit for myself, it was Peter Whitton, this morning, that pointed out that FitzPatrick HitzPatrick should have adorned the back page of The Sun!

We even have a photo of the winner, checking with Patrick that a he is OK b do the glasses work and c was there any chance of the binoculars being used!!

Patrick fires off an indignant email, as it would appear that I have been given duff info by Pete Warren Patrick was marshalling the 3rd fairway not the 2nd when he was struck by the ball from the eventual winner I was going to make comment on the earlier missive, that a small donation to Patrick from his substantial winnings would not have gone amiss, as a par was perfectly acceptable score and he could have stopped it being worse However, with a bogey, perhaps there is a reason why such a contribution was not forthcoming Chalgrave seniors marshalling at the Seniors Masters have a direct impact on the outcome of the trophy Patrick Ng, the man with the smallest surname and a physical stature only surpassed in size by Braddy, is marshalling the 2nd fairway as Matt Fitzpatrick tees off.

We are the last group out, and he asks if we have, by chance, found any car keys on our way around the course. Take all the clubs out, shake it upside down, unzip every pocket and turn that inside out as well.

The keys, in my experience, will be in the golf bag. He says thanks, and heads back to his bag to check again, and then 10 minutes later, we see him forlornly heading back up the 18th in search of the elusive keys.

He lives, apparently, in Sandy!! An hour and a half later, all his playing partners and team mates have gone home, he comes into the bar looking sheepish, having just driven around every single hole, bar the first three, when, as he glanced at his bag which was on the buggy with him, he noticed a small zipped pocket he had forgotten about If he ever decides to leave Henlow, he will fit in well here I'm playing in the Club Match at Home v Henlow.

We get around to the 10th hole and we are waiting as group in front has not yet cleared the green On here and on the 5th. I nearly choked with laughter when he asked my playing partner, Joe Silva, if he had ever had a hole in one Cheque presentation made on Charity Day, you can use any of the photos from my facebook albums if you wish.

Some have played in it, many gave to it, including you. If you could thank all those that have helped from all The Greenhill clan.

I was always happy to support it Phil, and I applaud you and everyone who took part in it for honouring the memory of your Dad in such a great way.

I will hold my hands up and admit to a senior moment So I said I would sort it out, send it back to Go Kart and get it fixed.

We put the trolley in my office and I said I would let him know when it was back An hour or so later, I had a bit of a eureka moment and realised that the problem might not be the trolley itself, but rather it might be the battery or the charger.

I tested this theory by putting my battery on his "broken" trolley and, lo and behold, it worked perfectly! So its either the battery was flat as he had forgotten to charge it, or he had not connected the charger properly, or the charger is broken.

I emailed and messaged him with the good news, that it wasn't the trolley and I needed the battery and charger to test them I got messages back So, the person who I thought it was, it wasn't.

I cannot, for the life of me, remember who it was! I was working on the basis that seeing as I had said they would collect, fix and return the repaired trolley within a week, that someone by now would have put their head around my office door and asked if the trolley is back yet, but it hasn't happened.

Probably because there is another senior moment going on elsewhere and some one somewhere is wondering where the hell they left their Go Kart Trolley!!!!

I witnessed something that shocked me to the core, as it is a clear indication that we are all getting older Ronnie Cooper came in and ordered an orange and lemonade Ronnie joined as an Associate Member in , so its taken him almost 16 years to not order a pint of bitter I've attached a photo as Mick Bewley will never believe it I've just opened up, and first in is Steve Glover who has set the bar high for the day He looked around again and finally noticed the 96 square metres of carpet, hard flooring and a dancefloor!!

How the hell is he planning on seeing a small white sphere this morning?? Whilst I fondly imagined that I was reasonably competent in this department, I am now a chasened and heavily defeated man.

I took the greenstaff out for breakfast as they managed to achieve the figures for heat output from the biomass boiler that we need to do each year, in 10 months.

The past month, where the log business has gone mad, and the course has been growing like the blaze s, has been challenging.

Jamie's breakfast didn't fit on his plate. The small bowl to the edge of the picture contains his 5 hash browns My "full english" paled into insignificance alongside this gargantuan mass of food.

Before you ask, yes, it was finished! Gone is the grotty green carpet. Also gone is the portable dancefloor. In its place, a permanent wooden dancefloor and the thick, plush carpet.

Meanwhile, the beer and coffee prices have remained the same. I know, that's very nice of me!! No, you can't wear soft spikes and definitely not metal spikes in the bar area!!

Fortunately from their point of view, their obligation is to put THEIR full handicap on the card correctly and all mathematical errors thereafter are the responsibility of the the Committee to correct I'm expecting an email by Sunday night telling me about a clean sweep Nothing like starting the day with a sarcastic rant at people who waste your time PRS is an organisation who charge licences for the playing of music to then, in theory, pay out royalties to the songwriters.

They are, in my experience, pretty incompetent in their recordkeeping. Which makes you wonder if the money ever makes it to the songwriter Not for the first time, I have received a Final Demand threatening m e with unleasing the dogs of hell upon me for failing to pay your invoice.

Not for the first time, we have completed your ridiculously amateurishly created form, returned it on time, received your invoice, paid it and then had threatening letters as your systems of accounting must be on a par with the original form.

What has happened this week should come as no surprise - heaven knows, I have been banging on about it for a couple of years.

People might think that that as City appear to have come fairly close to hitting the target that it doesn't matter.

Surely, they would argue, City have tried to comply but simply failed by just a few million. However, this is where the sweetshop analogy is effective; City knew the rules and could have complied if they had wanted to - their failure was a conscious decision.

Sitting here today, those extra goals might well be enough to secure a second Premier League title - money well spent it seems. City have used a number of techniques to window-dress their accounts to help them get close to passing the test.

As soon as the new FFP rules were introduced, City acquired the services of the very same Deloittes accountants who drew up the rules.

The rationale was clear - these chaps would know the loopholes in the rules. Without this crack team City might-well have adopted a similarly simplistic approach as PSG and used a single overstated deal to balance their books.

It has clearly been more effective to use a variety of contentious deals than rely on a single, clearly overstated, deal. Lots has been written about the Etihad deal and we don't yet know if the deal has been adjusted downwards.

However readers should ask themselves this simple question: A suspicion remains that the company deliberately and knowingly paid over the odds for the deal.

In the absence of a whistle-blower or a 'smoking gun' it would be almost impossible to prove - however just because it is a hard point to prove, wouldn't avoid the immorality of any deception.

Manchester City have clearly been offered a 'plea-bargain' and it seem likely that they would accept the punishment rather than risk something more serious.

It seems likely that they will agree a punishment that will probably result in a reduction in their spend for their Champions League squad next season, or perhaps prevent any new recruits taking part in next season's Champions League.

Assuming City accept the 'plea-bargain', any club that feels it has lost out as a result of City not being banned from UEFA competition is able to appeal.

Assuming Arsenal finish 4th, this would apply to both Everton and Man Utd. The position gets a little more murky when you consider that Arsenal may also have grounds to appeal as they would have to take part in an irksome qualifying round before the Group Stages.

Also, Liverpool and Chelsea might also have a grievance if the City finish above them and claim a greater share of the Champions League Marketing Pool.

However, I would be surprised if any English club other than perhaps Everton feel that a probably fruitless appeal is worth the trouble. It is therefore still technically possible for Man City to be banned from the Champions League next season even if they have agreed a plea-bargain.

However that looks extremely unlikely and I don't expect it to happen. So what is the point of a plea-bargain concept if it has to be referred to the Adjudicatory Chamber in any event?

Finally, It is worth pointing out that although Platini was recently quoted as saying that no clubs would be banned this season.

UEFA quickly confirmed that this was a misquote and that Platini had only said that he didn't think any clubs would be banned. However it is inconceivable that he is not aware of the 'plea-bargains' being discussed and their likely acceptance by the clubs - clearly he expects all impacted clubs to accept their plea-bargains.

The Benefactor Model - permitted in League 1 and 2 23 April The League 1 and League 2 rules require clubs to submit regular financial forecasts to the Football League.

Only if a club is operating within the permitted limits are clubs allowed to sign new players - clubs that are clearly heading for an overspend will have a transfer embargo imposed.

For the SCMP rules, the crucial issue is the definition of 'Turnover' as this is used to determine the maximum wage-spend. From a traditional accounting perspective, there are only three elements of turnover: The Football League have confirmed that their definition is broader definition of Turnover than is usually used.

Although loans from club owners are understandably not included in the Turnover figure, the inclusion of cash injections from the owner is particularly interesting.

In League 1 and League 2, a wealthy owner can fund the club spending in a way that is not permitted in other divisions.

Manchester City and Leicester for example seem set for punishment for their excessive losses from UEFA and the Championship respectively despite the fact that the owners have injected hard cash into the club to finance the spending - an approach that is permitted in League 1 and 2.

Permitting benefactor donations to a club is interesting; benefactor-spending of course has an inflationary effect on the wages in the division something clubs are keen to avoid.

Coventry's manager recently confirmed that the club owners will inject cash into their club to fund player wages - without equity injections being included as 'Turnover', Coventry would be operating under a transfer embargo.

Championship clubs are currently discussing the introduction of new rules and it seems they will probably also introduce interactive account-projections into their process rather than the current retrospective assessment process based on filed club accounts.

There has been some significant support for spending constraints amongst a number of member clubs and in the Championship and it remains to be seen whether Championship club will adopt quite such a relaxed approach to their equity-injection criteria.

Would Hull City be allowed into the Europa League next season? This could be achieved either by getting through to the final and beating Wigan, or simply by getting through to a final against Arsenal.

The rules can be found here. However, since then we have had some clarification from UEFA. The situation with Liverpool is relevant here.

The owner will need to inject some cash to ensure club debts do now grow by more than permitted. He will have until 31 Dec to convert the debt into equity.

In the mean-time, Hull fans can continue to dream of a European tour. Neither of these two scenarios are even remotely likely.

Although there is at least one potentially two games to win, Hull fans can at least start to think about digging out their passports.

Will Liverpool face any FFP punishment? This account projection carries a health warning — however it will be broadly correct — and that is probably all we need for this exercise as I will explain later.

Youth and Community spend can be excluded. Infrastructure financing costs can also be excluded. The good news for Liverpool is that the club meet the criteria for applying this exclusion.

I should warn readers that it is a fairly hard read. Consequently, their accounts were not submitted to UEFA and they are not one of the 76 clubs that are currently being investigated.

This idiosyncrasy in the rules exists for purely practical reasons - UEFA would not have time to asses Liverpool's accounts from scratch between May and the end of June the end date for advising of punishments.

The club will, however, have applied for a UEFA License well in advance of the end of the season but the Break Even examination is a separate process.

Clubs might fail the Licensing process if, for example, they are in administration or do not have audited accounts.

The CFCB Adjudicatory panel will disclose thei sanctions for the 76 currently being investigated, during the coming June — it seems likely that PSG and, I suspect, Manchester City will be amongst the clubs who receive some kind of punishment.

These clubs could, potentially, be banned from the competition altogether or receive one of the other punishments — including the probable favourite sanction of capping the wage-spend for the UEFA competition squad.

So, we could see Liverpool, with a full-strength squad, lining up against a weakened Man City or PSG — both would have overspent over the same period yet only one would have a restriction applied.

So what kind of punishment would Liverpool receive and when? The situation with Monaco is also interesting.

Monaco are also not one of the 76 clubs currently being investigated as they were not in UEFA competition this season. Whereas Liverpool have made efforts to factor in FFP in how they manage their club, Monaco seem to have simply disregarded FFP altogether — they are set to finish runners-up in France and will miss Break Even by a wide margin.

Yet it seems that Monaco will waltz into the Champions League and compete without any sanction at all until June at the earliest.

So when Monaco and Liverpool supply their accounts next October, they can expect to be able to continue in the competition. UEFA are able to withhold prize money and have used this sanction for clubs that have overdue payables including overdue tax or transfer fees.

However it looks more likely that Liverpool and Monaco would simply wait until the June sanctioning decision. It is of course possible that Liverpool might make sufficient profit this season to bring them back into FFP compliance and seemingly escape punishment altogether although they would probably need to sell some players in May to make that happen.

The application of the rules gives rise to a couple of other interesting issues. The practicalities are important - before the Premier League were rather forced to introduce spending constraints following parliamentary pressure, the Premier League had maintained that as all clubs aspire to take part on UEFA competition, no specific PL FFP was required.

However as we can see from Villa, Cardiff and Hull, these overspending clubs did not receive any immediate UEFA sporting sanction — the government was perhaps wise to press for those spending constraints.

The 2 hour session provided number of interesting updates - only a few of which have been reported in the British press.

As has been widely reported, 76 clubs were required to provide additional financial information to UEFA. Some media outlets probably not at the session seemed to sensationalise what UEFA were saying in respect to the Essentially the 76 clubs are those that met all the following criteria: As we know, the first Monitoring Period covers the financial results over two seasons.

Suggestions that 76 clubs may have failed FFP are somewhat wide of the mark - a deficit of just 1 euro would have triggered the request for the second set of accounts.

If so, they will not receive any FFP sanction this season. Related Party Transactions -. I am grateful for one journalist for asking a very specific question regarding RPTs.

The question was essentially: The answer confirmed that the CFCB Investigatory Chamber would be looking at the accounts with a fresh pair eyes and will not be relying on the auditors classification of RPT items.

The independent nature of the CFCB panel was something that came over very strongly from the session. Alasdair Bell UEFA director of Legal Affairs advised that they are not able to tell the panel how to act or indeed what punishments to apply.

He explained that this is somewhat a risk for them - they essentially pass the rulebook and the menu of punishments over to the Adjudicatory panel and have to leave that to them to decide how to proceed.

As I have written previously, this arrangement has been made so that punishments are applied 'at arms-length' from UEFA and helps ensure that the UEFA is insulated from legal action.

The downside for UEFA is that the panel may decide to apply punishments in a way other than how they would have wished.

This could suggest that the punishments handed out adjudicatory panel for Break Even breaches may not be particularly lenient — however will have to wait and see.

UEFA added more detail to the timeline. These punishments and the clubs will be made public. Any clubs that have considered to have made a significant breach will be referred to the CBCB Adjudicatory Chamber - clubs punished in this tranche will find out their sanction before the end of June.

Bell advised that clubs are not able to lodge an appeal in the Civil Courts in their country. Cases taken to CAS are expected to be resolved by mid August.

The agent Striani has mounted a legal challenge to the FFP rules. An interesting question was raised rather thinly veiled but obviously relating to PSG.

The question was whether the CFCB Chamber will judge compliance on the numbers and also on behaviour; if a club that was, for example, backdating a contract and making fun of FFP, would it expect a more harsh punishment.

Alasdair Bell advised that it would be normal for any tribunal or court to take into account behaviour and consider if an attempt had been made to mislead it.

They are expecting the new rule come in the season after next and it might take around 3 further years to bring about closure. Manchester United unable to spend their way out of trouble 12 Feb Given this probable fall in income, it is interesting to overlay the new Premier League spending constraints and see what impact this fairly dramatic income reduction will have on the club.

The results are rather startling — the club appear to have considerably less leeway to spend their way out of trouble than club vice-chairman would have us believe.

Even with the extra commercial income from the forthcoming renewal of the Nike deal, United will note be able to increase wages without constraint.

The rules that restrict wage increases came in this season and work as follows: For Manchester United, the devil is in the detail: Manchester United recently released their half-yearly figures and we can use these to understand where they are likely to be at the end of the current year: Man Utd may be able to spend money on transfer fees, they do have a very real restriction on their ability to increase wages.

Clearly, if they can generate significantly higher Commercial income figure, the problem is alleviated. This might have a direct bearing on players such as Rooney, who are on a low book-value in the club accounts and who could be sold for a significant paper profit.

However, at the moment even that might well not be achieved. Although it is probably unlikely that Man Utd would choose to overspend and thereby head for a transfer embargo, the embargo timeline works as follows: In an ideal world, Man Utd would have wanted more wages freed-up to reallocate to new players.

However every player leaving who is on a high wage-bill will free up wages for new players. Unfortunately for Moyes, the club simply cannot increase wages without giving consideration being to the timing of a much-needed restructure.

The new rules represent a sea-change - the days when one of the richest Premier League teams could simply buy their way out of trouble, without a glance over their shoulder, have gone.

Manchester City's long-awaited financial results were released last week. In many ways they raise more questions than they answer. As a number of journalists have pointed out, there are a host of Related Party Transactions, Inter-company transactions as well as a sale of Image Rights to a company that the City Press Office insists is outside the club.

These obscure transactions have been designed to generate one-off income for the club during the final accounting year that will be covered by the first Monitoring Period.

City have remained publically silent over whether they will actually pass the FFP Break Even test and curiously, the accounts don't even mention FFP or the potential for reduced income if they were to be excluded from future competition.

Given that their thousands of fans are keen to know if the club have passed the FFP test, the club's silence seems remarkably remiss.

The CFCB will attempt to identify and apportion a market rate to these transactions In addition, a number of other items could also conceivably be reviewed.

The sale of Image Rights is both interesting and intriguing. The club has not disclosed precisely what they are trying to achieve.

The rationale is that, as a proportion of their earnings essentially come from use of their image overseas, there is no requirement to pay UK tax on the overseas earnings.

On the face of it, it looks like City are introducing a commercial company through which a percentage of their overseas earnings can channelled in order to reduce their tax liability.

It looks like this company has paid Man City for 'Image Rights' so that they can collect their designated overseas earnings. Presumably this company will ultimately process the revenue off-shore so tax is greatly reduced on any profits.

However, Manchester City have not made any profits for a number of years and as such have not had to pay Corporation Tax - any benefit from such an arrangement is therefore likely to come in future seasons.

In an ideal world, the club should provide more information on what they are attempting here - it is possible that the club have simply sold a percentage of Image Rights to a completely separate company as their Press Office seems to be suggesting.

However, even if the rights revert to the main club after a defined period of time, this seems rather unlikely - why would City a club with zero debt genuinely want to sell a percentage of their future Image earnings?

Depending on the rationale, it seems possible that CFCB may determine that the Image Rights payments do not represent 'Relevant Income' a term that defines income generated from broadly football-related sources.

Man City have every reason to feel pleased with the performance of their accounting teams. Whereas PSG decided to fudge the Break Even test with a single commercial tie-in with the Qatar Tourist Authority a deal that appears to be a fairly transparent Related Party Transaction , City have very deliberately adopted a much more complex approach.

You have to wonder whether CFCB will have the desire and tenacity to unravel and challenge each element. City's increase in Commercial Income is also intriguing.

Four of their five top sponsors are from parties connected to the club owner Mansour is part of UAE's absolute monarchy which effectively controls all government and all state-owned assets.

The suspicion arises that various Image Rights and intellectual property deals were essentially 'balancing items' and that these deals would have appeared in their accounts for however much City needed to nominally pass the test.

Interestingly, Mancini was sacked just three-weeks before the end of the accounting cut-off date. City's accountants would have us believe that if the sacking had not happened, the club would have reported a very healthy and somewhat implausible FFP pass.

One of City's 'Intellectual Rights' deals apparently included in their accounts Melbourne Hart women's team was only announced this month ; this rather gives the game away.

So, what does this mean for City? The most likely scenario is that the CFCB will challenge most of the contentious items and that some will be overruled.

This sanction enables UEFA to withhold players from their competitions based on their overspend. The mechanics of this punishment are still be outlined but UEFA seems happy that this provides a punishment that is directly proportionate to a club's overspend.

Unlike an outright ban, this punishment would insulate them from any later legal challenge and claim for damages i.

The annual Deloitte's Rich List reveals some interesting information about Man City's income - figures that have not yet been published owing to delays publishing the club accounts.

However, all the income is showing, just the catergorisation needs some reworking. It is rather hard to work out where this huge uplift has come from the Etihad deal was announced in the previous year so this increase is on top of that figure.

It is interesting to see what these figures do to City's accounts and the FFP test: Manchester City appear to have been briefing journalists that they are on track to pass the FFP test.

It is possible that they trimmed their expenses more than I predict - however I think it is more likely that we can expect some similar, rather baffling, one-off item in their accounts.

Wage Spend versus points achieved 3 Jan This raised an interesting point; clubs will spend money to gain a competitive advantage, but, how by much does a high spend influence results?

And what kind of spending? It also raises the question of to what extend a team's performance against wage spend contributes to the level of expectation and pressure put on the manager.

Unlike net transfer-fee spending, wages seem to provide a better measure for determining the performance of club. The web site www.

The chart below plots actual wage spend for Premier League clubs against the number of points that each team achieved. There is an obvious relationship - the more you spend on wages, the more points you can expect to accumulate.

Interestingly, the curve is exponential - at the bottom end and extra few million makes a big difference but the net benefit decreases with greater spend.

Using the best-fit line we can produce a model of how each Premier League club should perform based on their wage spend.

As clubs don't publish up-to-the minute wage spend, we need to make a number of assumptions and projections from the last published wage spend, based on known events and published information.

The attached figures therefore carry a number of health-warning and caveats - however I wouldn't expect them to be too far out: Using the above figures and the model, we get the following table.

The left side of the table below shows how many points the club should have after 20 games; the right side of the table shows the actual league after 20 games.

The most significant over-performing clubs have been marked. It is interesting to see that the over-performing teams are those where the managers have received media acclaim and the under-performers are relate to teams where a manager has been dismissed or is under pressure.

Interestingly, West Ham are one of the biggest under-performers in relation to wage spend - the model suggests they should have gained 8 more points after 20 games.

The proceedings could have a significant impact on Spanish football. Independent journalist Sam Wallace originally broke this story. See his articles here and here and here.

Whilst all other clubs were obliged by the Spanish Government, to become public limited companies, Real Madrid, Athletic Bilbao, Barcelona and Osasuna were given state exemption and were permitted to remain as member-owned organisations.

This allowed them remain as not-for profit organizations and to gain sizeable tax advantages compared to their rivals. However, as we all know, any other type of owner injections eg by a Plc or benefactor cannot be used to boost the club's relevant income for FFP purposes.

One could argue that this artificially helps the top Spanish clubs. The counter-argument is that perhaps that the membership fees help keep ticket prices down - without the membership income, the club may partly increase the price of match-day tickets to compensate for the lack of membership income.

The Real Madrid property deal controversy goes back to The deal is somewhat complicated but essentially the Madrid council owed , euros to Real and swapped this debt for a piece of land worth 23m euros.

By March , the almost bankrupt Regional Govt had paid out 5m euros in interest on Valencia's debt of 86m euros.

Premier League clubs - 'Loss per ticket' analysis 9 Dec A study of Premier League club accounts shows that most paying fans effectively have their match-day-experience subsidised by club losses.

The table below shows how much extra fans would have to pay for their match tickets if clubs worked on a Break Even basis, with fans making up any deficit.

One could argue that fans of the biggest loss-making clubs have been getting tremendous value for money — a bit like regularly buying a ticket for your local theatre but getting to see Tom Hanks and Denzel Washington strut their stuff.

Without the largesse of many Premier League owners or their ability to add losses to the club debts , the talent on the pitch might be considerably less attractive.

There are only 6 clubs that have made a profit over the last two seasons for which we have a full set of accounts. Of these, Arsenal fairly regularly make a profit essentially due to profit on player transfers.

There are a few interesting anomalies in the figures. However you could argue that this is a fairly distorted view of club financing and ticket pricing.

TV revenue and Commercial income have grown significantly and ticket income, although outpacing inflation, has fallen well behind the growth in the other income streams.

There are two measures coming into play that should change the current loss-making picture for clubs in the Premier League.

Player contract disclosure - a lesson we can learn from the Italians 5 Dec One of the most frustrating parts of the transfer window is finding that a player has been sold for 'an undisclosed fee'.

Whereas some clubs are happy to disclose the amount that has been paid, increasingly clubs prefer to keep the figure confidential; hoping that it will somehow improve their future bargaining position or possibly avoid the wrath of their fans.

As the Guardian reported , only 5 of transfers made in the summer had an officially disclosed fee - a concept they felt was 'an insult to fans'.

There has recently been a noticeable cultural shift towards more openness and transparency in football and the 'undisclosed fee' is clearly headed in the opposite direction.

Perhaps it is time for football clubs to consider the approach taken in Italy's Serie A. All Italian clubs are required to publish a list of the players at the club, together with the amount they paid for the player; their contract-end date, and their depreciated book value.

Juventus published the following report as at 30 June This level of information is intrinsically interesting - there probably aren't many football supporters who wouldn't be interested in reading a break-down of their club's players in this format.

Interestingly, the figures in Juventus break-down are not 'round amounts'. I am advised this is largely because medical fees and legal fees are added to the purchase price to represent the full cost of the purchase.

Agent fees are not included in these figures. As anyone interested in FFP will be aware, players purchase price is written-down over the life of the contract - this results in a rather mirky item appearing in the club' annual accounts termed 'amortisation'.

Interestingly, Manchester United used to the provide this level of information back in - however, for whatever reason they stopped producing it.

Italian clubs produce this information routinely and quite happily. This makes it easier for football fans to understand the club finances and unpick this mysterious amortisation figure.

I would argue that having this information would really help the governance process within football.

Perhaps calling for such a change isn't entirely fanciful. It is easy to forget that as recently as , David Conn was bemoaning the lack of agent-fee disclosure in the Premier League.

Now, every November, the Premier League routinely publishes how much clubs paid to agents. Publishing purchase price and contract information would be a fairly 'low cost' tool that would allow fans to better understand events and pressures at their football clubs.

Interestingly, Agent Fees aren't disclosed in Italy so perhaps both countries could learn from the best-practice examples of the other.

Like several PL clubs with a bad set of results, City published their previous accounts on a Friday afternoon when then knew journalistic attention would be kept to a minimum; a practice I highlighted here.

Although I expect the accounts to improve, given that this forthcoming set of accounts will complete the FFP jigsaw it will be interesting to see if City repeat the practice this year.

The upcoming results will therefore complete the FFP picture and, in theory at least, we should be able to tell if the high-spending club have passed the test.

However, unless City have significantly changed their approach to financial disclosure, journalists are likely to struggle to determine whether City's results mean a Pass or Fail.

The FFP rules are fairly complicated and a number of elements that are not shown separately in the accounts can be excluded from the Break Even test.

In addition, City's previous accounts, whilst in keeping with permitted accounting practices, include some revenue and expense items that require adjustments to comply with the FFP requirements.

Although we can hope that City will produce a formal FFP statement as part of their accounts explaining their Break Even Result, past events suggest the club are more likely to produce an unhelpful but optimistic 'fudging' statement.

To help analysis of City's accounts, I have produced an interactive calculator which unfortunately doesn't work too well on a mobile device.

City will aim to put as positive a spin as possible on the results so we can probably expect some 'window dressing' items in the account.

See Note 4 below for an explanation of how this needs to be treated. Any significant change in club wages will need to be watched closely.

The Independent reported that City were aiming to put some wage costs through a separate company as a way to help the club break even.

However, even if the club do this, the FFP rules require all wages and costs to be included - ultimately UEFA would simply add any excluded wages back into the Break Even calculation.

I expect the figure to be a Loss rather than a profit so enter a loss as a minus figure. I have pre-populated this orange field with the figure City probably need to hit to meet the FFP requirements in a 'best case' scenario.

Just double-click on the field and enter the correct figure. Depending on the contents of City's accounts, you might only need to amend the orange cell to generate the likely FFP result.

Any yellow field can be overwritten if necessary. The Notes explain each item and why I have pre-populated the calculator with that figure.

At the weekend, PSG became the first french team to field an all foreign line-up in a league game in England this first happened with Chelsea in Their opponents Lyon fielded 7 french players and were hammered However it looks like something they are going to have to get used to.

Off the field it has been an interesting week for the club. As I have outlined previously , the QTA deal appears to be artificially inflated and designed specifically to help the club Break Even.

QTA is a department of the Qatar government. However that isn't the end of the matter. An RPT occurs where an owner, or someone closely connected to the club owner, carries out a transaction with the club.

RPT rules are important for FFP as they ensure the owner doesn't artificially inflate a transaction above 'fair value' in the aim of boosting the club's income.

Although this might first appear to be a rather 'trusting' approach, in reality has the benefits of being both simple and secure. These rules as was pointed out to me recently appear to be almost identical to the IAS requirements.

The rationale for standardisation seems, at least in part, driven by a concern that not all countries could be relied upon to have the same exacting standards.

Interestingly, the ECA Vice President Umberto Gandini gave an interview where he indicated his belief that Russian auditing standards might not up to the job and were potentially very lenient.

One might think 'rules are rules' and if both parties are working to the same rulebook the outcome will always the same.

However, the definitions and meaning of concepts such as 'Influence' are always going to be open to interpretation.

Given what we know about the relationship between PSG, their owners and QTA, it seems perfectly possible that despite what PSG's accountants say the CFCB would determine that there is some kind of related 'association' between the different bodies.

Of course this could all get contentious and litigious. Interestingly, the CFCB was established as an independent body for this very purpose - UEFA itself is much less exposed to legal action if the rules and punishments are determined by separate and and independent body.

The benefits of forming such an independent body has precedents in the Premier League. In the famous the Tevez case, an independent panel set up by the FA decided that West Ham would be fined for failing to disclose a third party ownership contract - no points were deducted.

An appeal was lodged and this second panel essentially determined that although they would have imposed a more severe punishment, due process had been followed by the first independent panel and the decision wasn't so 'perverse' that it had to be overruled.

The FA were protected from any legal action by the use of the independent panel. The point here is that the CFCB are able to make their own interpretation of what makes an RPT, and that might be different to one the club's auditors have come up with as long as they don't decide something 'perverse.

This week's meeting seems may turn out to be just first part of the long and winding RPT journey. During the last year, City have spent heavily on the Academy development so the exclusion might be higher than the previous year but if so, would expect this to be mentioned in the accounts.

UEFA will make a number of adjustments to allow for any overstated revenue items or understated expenditure items.

Although I contend that Etihad could almost certainly have secured the same sponsorship deal for less if it had wanted , the deal is so complicated that UEFA will struggle to apply a Fair Value reduction to this deal.

It has also not been classed as a Related Party Transaction by the club accountants. Subsequent deals at other clubs have also brought the Etihad deal closer to a true commercial level and I have therefore assumed that there is no adjustment made by UEFA.

However, I am advised by an excellent source that this item probably wouldn't withstand a firm challenge if one were to be mounted. This had the effect of reducing the players Book Value and Amortisation to zero for future years.

Swiss Rambler believes Santa Cruz and Bridge are included in this figure. Although this 'write-down' is perfectly acceptable for accounting purposes, under the FFP rules a player technically has to be amortised evenly over the life of the contract i.

Although UEFA would be able to adjust for this amount if it wished. If you believe an adjustment will be made by UEFA, enter 6.

The 'Other' field may not be required - it will only been needed if City report income in the Profit and Loss account from a source that is not permitted under FFP rules eg a gift to the club from the owner's family.

UEFA allows clubs to make an acceptable level of loss over the two seasons combined. The exclusion can only be applied if the Break Even Deficit figure is improving.

If you feel it should be a lower figure, amend it. Although UEFA has published 9 punishments for clubs that fail the FFP test, it has not published a tariff to explain how the punishments will be applied.

The 5 African teams taking part in Brazil , will be the same ones that took part in the Finals. In response to member pressure, FIFA has taken steps to widen representation; both Blatter and his heir-apparent Platini have floated the idea of having 40 countries in a World Cup potentially as soon as Russia Member countries are increasingly looking for a greater share of the FIFA revenue and are using their voting power to promote their interests.

Despite our suspicions that Qatar was awarded the World Cup on the back of clandestine cash payments, we should recognise that the decision was at least partly the result of a desire to appease FIFA members and spread the World Cup glory into a new continent.

So what next for FIFA? It would be a way for up to 22 extra countries to feel part of the ultimate football celebration. Crucially, such a move would certainly drive up commercial revenue and TV Rights payments for the competition.

Countries that will not be represented at this World Cup include populous countries such as China, India and Indonesia.

Just a single player in a RoW team would generate huge interest in their respective nations. Depending on the make-up of a RoW squad, the concept could allow over 3billion extra people to feel that they had some national representation at the World Cup Finals.

Without enlarging the competition, it would probably only come about if Europe were to sacrifice one of its 13 slots.

There would be a number of practicalities to address as regards representation. Players would probably only be eligible for the new team if they have never represented their country in a World Cup finals and if their country was also not taking part in the Finals.

The manager would have to be appointed by FIFA and would probably take on the role for the short duration of the World Cup only plus a couple of weeks prior to the start of the competition proper.

This would potentially enable a high profile club manager to take on the task. However the potential for commercial gain would be a significant incentive — there would also be considerable political pressure from some of the member associations for their players to take part.

However, it would appeal to so many of the vested interests within FIFA that we should not dismiss the concept out of hand.

The idea does have some merits - after all, some terrific players, including Di Stefano, Best and Giggs never appeared in the World Cup Finals.

There are certainly a number of financial and vested interests that might push for such a change. Perhaps we should start to get used to the concept of a World Cup with more World representation.

All things considered, it might even be preferable to a 40 country World Cup. Fair Play Tax in Championship to go to charity 17 Nov Nick Harris, writing in the Mail On Sunday, has delivered a rather nice scoop and discovered that any 'Fair Play Tax' will now be paid to charity, rather than be redistributed to Championship clubs.

The FPT was designed as a deterrent so that clubs are less likely to spend heavily in an effort to get out of the Championship. The rules were announced by the Football League in April following a vote by the member clubs.

Originally, any FPT was to be re-allocated to any clubs that stayed within the rules - the FPT was an added incentive to comply.

However it now appears that the FPT will go to charity. The reasons for the change are unclear but this does seem rather harsh on the clubs that remain in the division and balance their books.

The clubs certainly didn't vote for the FPT to be given to charity. Nick Harris advises that the change was made for 'political reasons' but frustratingly has been unable to find out more.

This change has significant implications. He suggested that clubs might well push for the rules to be amended. It is possible that the change may have been due to a desire to preserve the integrity of the Championship.

If the FPT were included, there could be a significant incentive for a club to 'want' a club such as QPR to be promoted. Blackburn's MD Derek Shaw advised fans last month that the club is likely to receive a fine if promoted or a transfer embargo.

I have produced a graphic that explains how the Championship rules work and the sanctions: The newly relegated clubs must comply with the FFP rules in full.

During their first December in the Championship, a newly relegated club does not have to submit their accounts for the previous season i.

On the face of it, paying an increased sum for exclusive TV rights seems to be just an extension of current trends. However, when we look at the huge sums involved and calculate the financial impact on the clubs involved, it becomes clear that this deal will have far-reaching consequences.

Essentially, the process works as follows: A key element is the 'Market Pool', through which clubs receive a payment simply for taking part on the competition, determined by the percentage of all TV rights paid by their national TV companies.

It is this Market Pool payment that will be most significantly increased as result of the new deal. The precise workings of the UEFA distribution model can change from year to year.

However, there is a key constant: This is a huge amount as can be seen from the total CL receipts the clubs would have received if the the deal had been in place for last season.

We need to put the figures into some kind of context to understand just how huge they are. There are currently 6 clubs that start each season with realistic expectations of securing a CL place - two will miss-out and few managers will probably survive the failure.

Unless the distribution model changes we can fully expect to see FA Cup semi-finals with a clubs fielding weakened teams.

The figures are so huge that the difference between the 'haves' and 'have nots' may be considered simply too large for the general good of the Premier League.

However CL clubs may well be resistant to sharing some of the money that they have 'earned' with their less successful peers. There is, however, the interesting though unlikely potential of a change in the footballing order.

With the new spending constraint rules in place in the Premier League and UEFA's FFP rules, even historically wealthy clubs and those with a wealthy benefactor are going to find it difficult to displace an entrenched Champions League club.

For Spurs and Liverpool, the stakes are raised and many fans may feel it is a case of 'now or never'.

For Manchester United, this is certainly not the time to have any post-Ferguson wobbles. Indeed, history might look back on Manchester United and conclude that his greatest failing was to retire two years too early.

Pellegrini set to avoid tax via 'Image Rights' scheme 6 Oct Manchester City boss Manuel Pellegrini is set to take advantage of new legislation in Guernsey to reduce his UK tax bill.

The concept of Image Rights was originally established to ensure people in the public eye are able to control the use of their image and receive adequate remuneration for its use.

Film stars or top sports stars increasingly wanted to receive payment for use of their image on publicity material and have a say in how their image was used.

However, the concept and use of 'Image Rights' has moved-on and has been used as a vehicle for extremely wealthy people to avoid paying tax. Even though few people are likely to want to pay large sums of money to put a photo of Pellegrini on their products, the Image Rights loop-hole can be used to avoid paying a significant amount of tax.

As Guernsey does not charge Corporation Tax on these companies if they are held by a non-resident, Pellegrini will be able to pay himself a tax-free 'dividend' from the company.

Interestingly, this arrangement will also generate material savings for Manchester City - salaries paid to Pellegrini's Guernsey vehicle require no National Insurance contributions to be made.

The main benefits of the scheme are outlined on Guernsey solictors Silverman Shirliker's website: One of the potential advantages of looking to Guernsey for image rights protection is certainly the tax benefits.

Guernsey-based companies are endorsing the structuring of royalties for commercial image use through a Guernsey-incorporated company. Any profits or royalties derived from image rights can be paid into the Guernsey company to gain the maximum tax benefits.

As long as the individual concerned is not a Guernsey resident, the income will not be subject to income tax, local taxes, inheritance tax and other death taxes, VAT, GST, indirect taxes and capital transfers.

Moreover, corporation tax is charged at a rate of zero percent. Worryingly for British tax-payers and HMRC, we may see more clubs and other well-paid sports stars trying to avoid paying tax via Guernsey's new Image Rights set-up.

Wages are the biggest single drain on club finances and in the drive to balance their books in a post FFP world, we might see others go down this route.

Indeed, the Tax advantages are potentially so large for club and employee, that, in future, players and managers may be happy to reduce their nominal salary level in return for a the club paying into their tax-free off-shore Guernsey company.

Clearly, Pellegrini is not seeking to do anything illegal and some will may applaud the ingenuity of his accountant.

However, others will argue that there is a moral issue for the Pellegrini and Manchester City to address. Both City and Pellegrini will gain from this arrangement - however some will point out that the nation's schools and hospitals etcwill lose out.

Perhaps it is time to question whether football clubs such as Manchester City should be complicit in helping themselves and their employees avoid tax in this way.

I should point out that practice isn't materially new and numerous other clubs have also been willing to help their employees in this way Sol Cambell's claim for unpaid Image Rights payments almost pushed Portsmouth into extinction.

However, this loop-hole could be fairly easily be closed if clubs refused to play-ball - very few regular, non-sporting employers would be willing to help tax avoidance via Image Payments.

Given the current financial plight of the UK, perhaps the Premier League has a role to play by ensuring member football clubs stop tax avoidance via off-shore Image Rights vehicles.

BBC article on Image Rights. Ian Cowie of The Telegraph produced this informative piece on the issue and process a few years ago.

The Stock Exchange is concerned that all four clubs have short term debts that exceed their revenue — essentially they are severely short of working capital.

There are therefore some doubts about whether the clubs should be considered a 'going concern'. In order to remain listed on the Istanbul Stock Exchange, independent auditors are required to confirm that the clubs are a solvent and this statement from the Board is very much a warning to the clubs to act quickly to resolve their financial position.

Besiktas and Trabzonspor have, so far, only received a conditional approval from the auditor. Fenerbahce's problems seem less severe than the other three clubs as they plan to raise funds via a share-issue for a retail company that they own Fenerium.

The regulators also pointed to large foreign-currency exposure of Besiktas and Galatasaray the result of player purchases in currencies outside of the Turkish Lira.

The clubs are committed to making further instalment payments on players already on their books and are dangerously exposed to exchange rates and the currently-falling Turkish Lira.

Galatasaray, for example, owe around m Turkish Lira — back in June, one Lira bought around 0. This has added around 17m Euros to the amount Galatasaray is committed to paying.

There are currently other off-the-field issues affecting Turkish football. Besiktas and Fenerbache are banned from European competition for this season for match-fixing with Fenerbahce also banned for next season.

I have attached the Profit and Loss account for Galatasaray for the last two seasons. Club negative equity is not growing.

Owners inject equity to cover losses. However, as the club can almost certainly demonstrate that there is no immediate threat of liquidation, it should safely be able to meet this criteria.

There is also an issue over growing negative equity at the club. This is a rather complicated area but essentially a club is able to revalue existing assets to help meet this criteria.

Galatasaray, have revalued existing player contracts which has reduced their negative equity — the Istanbul Stock Exchange is clearly unhappy that the club have taken this approach and it is unclear what UEFA will make of this approach.

Only one club automatically enters the lucrative Group Stage from Turkey and the club's average start has led to the sacking of manager Terim after only a handful of games.

The Overdue Payable aspect of the rules are not subject to a review of a two-season-long Monitoring Period — hence clubs have already been punished under this section of the FFP rules.

Widening gap between elite clubs and 'the rest' 18 Sept This is an interesting point and raises a number of issues which are worth exploring including the reasons behind this inequality, and the role of FFP.

With a number of clubs getting into financial difficulty and overspending to chase success, UEFA is aiming to reduce insolvency events and ensure clubs balance their incomings with their outgoings.

FFP is aimed at ensuring clubs balance their books, rather than making it more competitive. Essentially, there are three main factors that contribute to this inequality of income.

This element is essentially based on the TV revenue received from the relevant countries, split between the number of clubs competing for that country.

FC Braga from Portugal population Clubs from countries with lower population such as Netherlands This, in turn, becomes self-fulfilling and the clubs from smaller countries are less likely to succeed in the competition and reap the financial rewards.

Increasingly, overseas TV rights are becoming increasingly important. The inequality of TV deals can be seen as self-fulfilling - overseas fans will pay a premium to watch the talent on offer in the Premier League and would pay far less to watch the Dutch Eerste Divisie.

With the increased globalisation of football, the top tier of clubs are increasingly able to write significantly larger deals than their peers. Two factors are at play here; top clubs have become very effective at securing multiple sponsorship deals from around the globe; brands will pay a premium to be associated with the very top clubs.

In revenue terms, this is widening the gap between to elite clubs and the rest. The three factors outlined above can be illustrated using the example of Celtic and Man City: Celtic, like other top Dutch, Portuguese, Belgium, Czech, Scandinavian clubs, are severely hampered by coming from a country with a low population.

The FFP rules should stop clubs overspending to achieve footballing success. In theory this should restrict clubs ability to post large losses in the hope of breaking into the elite.

You could argue that in a true post-FFP world, such a result is less likely. The pressure group Global Witness has increased the pressure on Arsenal to sever their links with company.

The table gave an interesting perspective on which clubs were over and under-performing. The red and green lines have beedn drawn to highlight the performances that seem to be the most interesting.

Whereas the February table gave a good indication of performance, the final table is less satisfying. The table appears stretched at the top end and club are bunched together at the bottom end of the table.

Similarly, the league table is also distorted largely as a result of Man United's over-performance together with QPR poor showing.

Interestingly, the table does clearly illustrate how generally uncompetitive the league was last season, with just 7 clubs in the top half of the scaled table and the rest well behind.

I have also attached similarly scaled tables for the two previous seasons.

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The Skys the Limit. The Sword of Alexander. And if you don't mind paying another pound then you can buy them online here: Rest assured, the musicianship and performance will still be of the highest standard, and the show will be greatly enhanced where the venue size allows!

Check them out at www. One of the Big River guys told Riffs: He was very lucky as he was diagnosed early but some men are not that fortunate.

This is our justgiving page where readers can engage with Alan's story: We are hoping for good tickets sales.

Tickets have now been released and can be bought here: It's at the Wheatsheaf in Durham Road, Birtley from noon until 11pm and there will be so much going on that Riffs pages are just not big enough to list them all!!

There are some great raffle prizes on offer, one of which is a Cassidy electric guitar which has been given specifically for an exclusive online raffle only.

Look at the top of the page; this is the link for that one: More importantly, he told Riffs "Really looking forward to playing this fest.

Big River are sheer class and Alan personally asked me to be a part of it. Bring it on" And if you are thinking 'hmmm, not sure whether to pop along to that one' can Riffs just list all the performers not to mention all the behind-the-scenes peeps who are giving of their time free of charge: Singer Ian Brown said 'having spent the last ten years in the filthiest business in the universe, it's a pleasure to announce the end of The Stone Roses.

Rising Sun in Crawcrook has been taken over and cancelled all bands, Just heard that The Market Tavern in Chester le Street has cancelled all bands.

Not sure what is happending at The Royal in Stanley as some bookings seem still to be valid; best bet if you have a gig booked there to check it is still on.

The Royal in Stanley has changed hands and all current bookings are off. No news as yet on whether the new owners will be continuing the gig nights.

Thanks to Alan Fizzyfish for this info. This gig was arranged to support those fearless North East Air Ambulance guys who not only save lives multiple times a week, but also risk their own.

Borderland were quite prepared to give of their time and energy totally for free to support this worthwhile cause but, apparently, the great people of Barnard Castle and surrounding areas just don't feel the same.

Don't know about you, but here at Riffs we're hanging our heads in shame Ray reckons he has contacted all the bands he needs to but.

Apparently the booking 'diary' was less than useful and, apart from bands he has been able to contact, any other supposed bookings are no longer valid.

So, if you had a gig booked - or would like a gig at The Masons Arms - then get in touch with Paul and he will do his best to accommodate.

Paul can be contacted on Facebook 'murdy murdy'. Still going strong, John pointed out that although Graeme has now left the band, his boots have been filled by John's son Liam who, at a mere 18, has "stepped up to the mark and is doing a fine job".

Another band that never seems to have a bad night. I do, at this very moment, have knife poised ready to remove my little finger.

Nice to see that a venue that was going so strong and had such a good reputation ten years ago, is not only going stronger than ever, but still holds the acolade of being on many bands' list of the place to play in the region.

Mind you, same goes for The Grumpies - still rockin' our venues around the region with quality Rock classics. The song has been covered by over artists, making it the second-most covered Beatles song after 'Yesterday'.

With no title printed on the album, and generally referred to as Four Symbols, The Fourth Album or Led Zeppelin IV it has gone on to sell over 37 million copies worldwide.

The 19th century rustic oil painting on the front of the album was purchased by Robert Plant from an antique shop in Reading, Berkshire.

Bowie, who was living in New York at the time, had written the song with John Lennon during a jamming session. The year-old singer who was hit in the eye by a plastic bottle of beer, said goodnight to the 8, strong crowd in Liverpool before walking off.

They had the No. Bobby Hart who co-wrote the song got the idea for the lyrics when he turned on the radio and heard the end of The Beatles' 'Paperback Writer'.

He thought Paul McCartney was singing "Take the last train", and decided to use the line when he found out McCartney was actually singing 'Paperback Writer'.

Robin was treated for shock after the accident. High street stores banned the album after police warned they could be fined under the indecent advertising act.

The first live act on the show was local band The Toy Dolls. The show ran until and was named after the plexiglass tunnel which led down into Studio Five at Tyne Tees TV, the place where many of the stars from the 80s subsequently appeared.

The autopsy report from the Kalamazoo County Medical Examiner gave the opinion that Hatfield suffered a sudden, unexpected death due to acute cocaine toxicity.

The Righteous Brothers had the No. Wray was credited with inventing 'fuzz' guitar after punching a hole in a speaker giving him a distorted guitar sound.

Famous for his US No. A rare feat for a song with no lyrics. The Scottish-born bass player and singer had died last month as a result of liver disease.

Week commencing October 2 9. Week commencing October The Judge ruled that both songs shared similar themes and phrases, but that these were prevalent in modern music.

The single went on to sell over five million copies worldwide, and was a No. The Mayor of Ohio banned all future pop concerts, saying; "Such groups do not add to the community's culture or entertainment.

The set contained Bowie covering his favourite 60s songs; his version of The Mersey's 'Sorrow' made No.

He was aged Simper was in the car crash that k illed Johnny Kid, he was a founder member of Deep Purple. He quit the band in The single became the longest running One Hit Wonder with eight weeks at the top of the charts.

The album features the songs 'Down on the Corner', from which the album got its name, and 'Fortunate Son', which is a well known protest song and their version of the Lead Belly song 'Cotton Fields'.

He later died at a nursing home in The tribute concert in honour of late Atlantic Records founder Ahmet Ertegun scheduled for 26 November would now take place on 10 December.

Although he closely guarded his true identity at the time, the man known as Question Mark turned out to be Rudy Martinez, from Saginaw Valley, Michigan.

The motorcycle bounced into the air, landed on Allman and skidded another 90 feet with Allman pinned underneath. He was three weeks shy of his 25th birthday.

The red brick terrace at 9 Newcastle Road, Wavertree, was where the member of The Beatles lived from birth, in , until he was five. The property has a rear yard and is a few streets away from Penny Lane, made famous by The Beatles.

They are asked how the music is created. Singer Davy Jones tells them, "This isn't a rock 'n' roll group. This is an act. Later in the evening, Keith and Anita Pallenberg accidentally set fire to their London hotel bedroom.

From to , McCartney had written or co-written 43 songs that had sold over a million copies each. Had the No.

Gardner formed 60s band The Birds with guitarist Ronnie Wood. Western music was still strictly censored in the Islamic republic, where homosexuality is considered a crime, but an album of Queen's greatest hits was released this week in Iran.

Freddie Mercury was proud of his Iranian ancestry, and illegal bootleg albums and singles had made Queen one of the most popular bands in Iran. The top 5 read: The Beatles - Revolver 3.

David Bowie - 'Hunky Dory', 4. The Strokes - 'Is This It' and at 5. Piloted by the bands drummer Bill Daniles, the plane crashed nose first killing all on board.

He sang lead vocals on 'Peggy Sue Got Married. The earliest known commercial recording of the song is the late single by the Los Angeles garage band The Leaves ; the band then re-recorded the track and released it in as a follow-up single which became a hit.

It was the first night of a 36 date European tour for the group who were sharing the bill with Tad. His death came just weeks before he was due to release his first album after 30 years.

He had recently been diagnosed with metastatic prostate cancer. The singer first performed under the name of Shane Fenton. The recording engineer would later say that the last take sounded exactly like the first, six months earlier.

The record would reach No. The Jimmy Page produced album which was recorded over six months between four European and three American tours, peaked at No.

The album is now recognised by writers and music critics as one of the greatest and most influential rock albums ever recorded.

He was the father of singer, songwriter Kirsty MacColl. Born in Scotland in , he migrated to Australia with his family as a teenager, forming The Easybeats after he met Dutch-born artist Harry Vanda in Sydney.

After the band broke up in , Vanda and Young embarked on a songwriting career that saw the pair produce dozens of hits.

The trio had flown on low cost tickets with Laker Airtrain from the UK, carrying their instruments as hand luggage.

He was the frontman of Tom Petty and the Heartbreakers and was a founding member of the late s supergroup the Traveling Wilburys and Mudcrutch. With the Traveling Wilburys, the No.

Petty has also released a string of solo albums ; t hroughout his career he has sold over 60 million albums. Petty died on 2 October Engelbert Humperdink was at No.

She then shot herself dead. Green suffered second degree burns. Citing a contract signed by the group, the court also substantially reduced the amount they stood to gain from royalties on sales of records and compact discs.

Berry was one of the pioneers of rock and roll music, who helped developed rhythm and blues into the major elements that made rock and roll distinctive; his lyrics focusing on teen life and consumerism plus his own brand of showmanship became a major influence on subsequent rock music.

Goode' was one of the examples of music from Earth sent out to space. Berry died on 18 March aged The ballad, composed by Willie Nelson gave Cline a No.

Nelson originally wrote the song for country singer Billy Walker, but Walker turned it down. The song's eventual success helped launch Nelson as a performer as well as a songwriter.

It spent 21 weeks on the chart for Cline, and eventually became one of her signature tunes. After limited success as a solo act and some legal hassles with Fantasy Records, John Fogarty would have two big hits in , 'Center Field' and 'Rock and Roll Girls'.

John's brother Tom Fogarty died in September, and the surviving members have been touring as Creedence Clearwater Revisited.

Dylan who had demanded that security on his 'Love and Theft' tour should be tighter than ever didn't have a pass when he arrived backstage.

They included a shirt worn for a Rolling Stone cover shot and a bandana given to her by her late brother. Week commencing October 8.

Week commencing October 1. The suit was eventually dropped. The first of six UK No. The contract was terminated three months later with the label stopping production of the 'Anarchy In The UK' single and deleting it from its catalogue.

EMI later issued a statement saying it felt unable to promote The Sex Pistols records in view of the adverse publicity generated over the last few months.

It was the first ever live album to go to No. Some of the album was recorded at The Kursaal in Southend-on-Sea. Week commencing September The track spent 13 weeks in the charts, peaking at No.

The line "He's so simple minded, he can't drive his module" would later give the band Simple Minds their name. Six versions of the cover were released, each depicting the same bar scene photographed from one of six different angles.

The prints were taken at a New York police station in when Lennon applied for permanent US residence. The bureau believed the card was still government property and was investigating how it landed in private hands.

Also making the top five were Wham! The track went on to be the first major hit from a UK act on the American chart also reaching No.

Joplin had the posthumous US No. She was known as "The Queen of Psychedelic Soul" and as "Pearl" to her friends, Joplin remains one of the top-selling musicians in the United States, with over For one of the shots on the album's cover, two stuntmen were used, Danny Rogers and Ronnie Rondell, who w ere dressed in a fire-retardant suit covered by a business suit.

Initially the wind was blowing in the wrong direction, and the flames were forced into Rondell's face, burning his moustache. The two stuntmen changed positions, and the image was later reversed.

Other plans for the new site included a chance for fans to buy one of burial plots around the guitarist's new resting-place.

Badfinger had the UK No. He had also been a member of The Iveys during the 60s. The original album cover shows a cow standing in a pasture with no text, nor any other clue as to what might be on the record.

The s pop star had been voluntarily having psychiatric treatment since the incident. Sullivan taught future Deep Purple guitarist Ritchie Blackmore to play guitar, as well as helping Yes and Asia guitarist Steve Howe on his road to success.

He featured on 55 No. They will become known simply as The Band. And The MGs , was shot and killed by a burglar at his home. His wife was questioned about the killing because she was arrested in July for shooting her husband in the chest during a domestic dispute.

He wasn't badly hurt and the charges were dismissed when his wife claimed self-defense. Jackson had returned home to what police described as a botched robbery attempt.

According to Jackson's wife, an intruder made her answer the door and then threw her husband to the floor demanding money. Jackson was forced to lie face down and then was shot in the back five times.

The identity of the culprit remains a mystery. The City of Melbourne had extra copies of the sign made, in anticipation of fans stealing them.

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