Everton's debt levels plus financial liabilities related to their new stadium mean the crisis-stricken club are now effectively more than £1billion in the red.
Some £200m of that is owed to a mysterious investment company, Image & Media Rights (IMR), which several industry sources have told In The Money is ultimately controlled by the British bookmaker, gambler and racehorse owner Michael Tabor. IMR did not respond to a request for comment.
In addition to the IMR debts, Everton owe a further £490m in shareholder loans to current owner Farhad Moshiri, £140m to another lender, MSP Sports Capital, and a £20m loan to 777 Partners, the Miami-based firm who have agreed a deal in principle to take over Everton, pending regulatory approval.