Sheffield United could face a 12-point deduction after the High Court ordered the liquidation of COH Sports Bidco Limited (CSBL), the company used to purchase the Championship club for just over £100m in December 2024. About £35m remained outstanding on the deal when a winding-up petition was filed by United World, the club's former owners. CSBL, headed by co-chairmen Steven Rosen and Helmy Eltoukhy, had no representation at the brief hearing.

The EFL stated it would consider the implications of CSBL's liquidation, while the Independent Football Regulator (IFR) said it was examining the court's decision in detail. A Sheffield United spokesperson confirmed the club's day-to-day operations remain unaffected and that they are in contact with the EFL. The situation is complicated by a June share transfer into a new US-based company, 1919 Partners LLC, which became the parent company.

Neither the EFL nor IFR were reportedly aware of this transfer or the appointment of Timothy Ryan to the board. The EFL may investigate whether moving shares to avoid debt constitutes a breach of regulations, potentially resulting in sanctions. With an unpaid debt remaining and links between CSBL and the new parent company, the Blades face a real prospect of a points penalty similar to past cases involving related entities.