Chelsea’s recent transfers have handed them a £31.8 million boost in complying with the Premier League’s Profitability and Sustainability Rules (PSRs).

For most clubs, the cut-off for the financial reporting period for the three-season period ending in the 2023/24 campaign is on June 30, which is just one day away. It means that clubs who are near the limit will be scrambling to make up any deficit that they can to avoid possible sanctions, including points deductions.

Chelsea were one of the clubs said to be close to the limit, but the work that they have done in recent days in the transfer window will have provided a boost. It was confirmed on Friday that the Blues had completed the sale of Ian Maatsen to Aston Villa.

Unai Emery’s men are said to have paid a fee of £35 million for the full-back. That sale represents almost pure profit for Chelsea, having signed him from PSV Eindhoven as a youngster.

In a separate deal, Chelsea have confirmed the signing of Aston Villa youngster Omari Kellyman. The Blues have paid a fee of around £19 million for the attacking midfielder, but as he has signed a six-year contract with the club amortisation means that the fee will actually only go down as a £3.17 million outlay on this year’s accounts, with the rest of the fee spread over the next five years.

Therefore, with the two transfers completed over the last two days, when taking off the £3.17 fee for Kellyman, Chelsea have a £31.8 million to add to their accounts before Sunday’s unofficial deadline. The deal to bring in Kellyman has seen them help another club who are close to the limit in Villa (the full £19 million fee is added to this season’s accounts for the selling team), as well as bringing in a player who is highly rated and could make a big impact on the first-team squad in the future.

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Chelsea could still have further money to add to the accounts before the end of the month. The club have agreed a £22 million fee with Ipswich that will see Omari Hutchinson move to Portman Road on a permanent deal.