Aston Villa owe £30 million to other football clubs in outstanding transfer fees, figures have revealed.
Accounts show that Villa spent around £88m on signing players in the 2016/17 season but only paid cash of £58m - leaving a £30m deficit to make up.
The deals relate to installments owed to clubs as part of transfer deals and the balance is on credit to the other clubs.
Villa's transfer obligations were revealed by football finance expert Kevin Maguire earlier this month. A report in the Times stated that some payments relate to the signing of players such Ross McCormack, James Chester and Scott Hogan.
The Times states that that under the football creditors' rule, these clubs are entitled to be paid before HM Revenue and Customs.
Money is reportedly still owed to Fulham (£6m), West Brom (£2m) and Brentford (£3m) respectively.
Villa are trying to get their house in order after raising money to pay an outstanding tax bill earlier this month.