Sheffield United face potential 12-point deduction after court ruling
A High Court decision to liquidate the company used to purchase Sheffield United has left the club facing a potential 12-point deduction by the EFL.

Photo: Wikimedia Commons / CC BY 2.0 / Author: James Boyes from UK
Sheffield United are facing the possibility of a 12-point deduction after the High Court ordered the liquidation of COH Sports Bidco Limited (CSBL), the company used to purchase the club in December 2024.
The winding-up order follows a petition filed by the club’s former owners, United World, due to an outstanding debt of approximately £35 million related to the takeover deal. Representatives for CSBL, led by club co-chairmen Steven Rosen and Helmy Eltoukhy, did not appear at the brief court hearing.
The situation is complicated by the fact that shares in the club were transferred to a new entity, 1919 Partners LLC, in June. Although CSBL no longer operates the club, the EFL is currently investigating whether the insolvency event warrants sanctions. Regulations allow for penalties if an economic link is established between a club and an insolvent holding company.
Historically, the EFL has enforced such penalties. In 2009, Southampton were deducted 10 points after their parent company went into administration, with an investigation concluding that the club and its owner functioned as a single economic entity.
The EFL has confirmed it is considering the implications of the liquidation to protect the integrity of the league. Meanwhile, Sheffield United have yet to provide a formal comment on the court ruling.