13708 Sport Finance Level 4 Module Handbook 2025-26 | LBU

Introduction from the Module Leader

With the sport industry being valued at approximately £500 billion and expected to increase to £700 billion in 2026, there is a clear need for sport business managers to have financial awareness and the skill set to analyse and interpret financial statements, to inform evidenced-based decision making. This module provides students with an applied knowledge and understanding of financial management principles in relation to the global sports industry. The module provides students with applied knowledge and understanding of financial management principles in the context of the global Sports Industry. Students will explore current issues within the finance of sport on a global scale, with modern examples of effective and inefficient financial management in team sports, sport leagues, and other sporting-related organizations. The curriculum focuses on developing key skills required in the industry, including understanding balance sheets, budgeting, data analysis, data visualisation, and report writing. These skills are crucial for any student gradua ting in the sport management industry, making them more employable and prepared for the data-driven world of sport.
Evaluation will be based on students' understanding of the key analysis tools within the module. At the end, students will be required to develop a report applying these tools to a sporting organization of their choice. A mid-module review will be scheduled for your module, providing an opportunity to promptly address any issues that may arise early on. Additionally, you will have the chance to provide formal feedback at the end of the semester. Your comments will be carefully reviewed by the course team, and
some may be considered through the course monitoring and enhancement process, in which your Course Representative is involved.

Module Learning Outcomes

1. Demonstrate an understanding of the key financial principles evident within the global sport industry
2. Analyze and evaluate financial statements using a variety of online tools and provide recommendations for improvements.
3. Critically reflect on the financial impact of contemporary issues within the global
   sport industry.

Module Learning Activities

Indicative Module Content:

• Importance of finance to the sports industry. Fundamentals of finance, the impact of financial policies on sport businesses, sources of funding.
• Definitions, profit, relationship between profit and loss account, balance sheet and cash flow statement, Value Added Tax (VAT), Corporation Tax
• Cash, cash inflows and outflows, cash flow statements, costing (fixed, variable, marginal), Pricing Strategies
• Budgeting - How sports teams plan financially, value of financial data, planning
• Financial Analysis – Turnover Ratio, Profit Ratio, Acid Test, Liquidity Ratio, Dividends (per share and Yield), Investors, Capital Employed, ROI
• Understanding financial structures across different sectors within the global sport industry
• Management of Intangible Assets, player value/amortisation calculation, generation of profit from player sales
• Understanding and Developing Financial Reports
• Future Trends of Global Sport Finance
  
  Learning Activities:
• Students are expected to contribute to seminars through engaging in weekly readings and case
  studies.
• Be self-motivated to work on independent research tasks and engage in online discussion boards,
  producing ‘real-world’ research examples and links to evidence informed management techniques.
• Engage in various resources including web links, databases, blogs, discussion forums and reports and
  documentaries to support their learning and to enable greater applicability to real life scenarios.
• Students are required to use Microsoft Excel and spreadsheets to analyse secondary data and
  improve skills with important business/financial software to make graphs and visualisations.
• Students are required to undertake real world authentic tasks, such as; developing budgets for a
  sport organisation, analysing real sport organisations’ financial reports writing a financial report for
  an organisation.
  

  Assessment
  

  Assessment Summary

  Assessment 1

Module delivery is supported by additional teaching informed contact. For this module, this is a combination of experiential learning related to the assessment/combination of master classes outside of timetables that support in class content 

Assessment  Assessment Summary 
Assessment 1 

Assessment 2  

Indicative Inclusive Assessment Information: 

Assessment 1: Finance Report

This 2,000-word Financial report takes shape through the use of secondary data analysis and tests the students Microsoft Excel skills as well as analytical and written skills. The student must analyse 5 years’ worth of financial data for a sporting organisation, exploring the underpinning reasons for financial performance. This analysis must include benchmarking against at least one competitor for the sports organisation. They must analyse financial trends of the organisation across the 5 year period, then ratio analysis against a competitor before pinpointing whether the organisation would be worth investing in for a potential investor. Finally the report should provide recommendations for the organisation to improve their financial performance.

Assessment 2:  

Integrated Assessment Project  - 20%  equivalent 1,000 words

Students will be provided with an industry project which will assess an authentic learning experience relating to a specific business and/or marketing environment. The integrated case study is a level 4 project where the module/programme learning outcomes are assessed on a cross-modular basis.   

Assessment Details  Coursework

 Assessment 1 
The task consists in developing a Financial Report of a sport-related firm based in the United Kingdom (e.g., a professional sport club, charity, league, governing body, private sport company, etc.). In pairs, students will act as consultants of the chosen firm and analyse the latest 5 years data. Your goal is to interpret the financial accounts of the chosen firm and compare it with one of its main competitor - the latest 5 years of data from the competitor is also required for performing the task. The pair will need to briefly introduce the companies, explain their competition, analyse their data applying trend and ratio analysis, develop tables and graphs for visual comparison, and conclude offering recommendations for the company they are acting as consultants. A strong academic underpinning is required as well as secondary research data (e.g., webpages, newspapers, etc.) should be used to support some of the arguments and recommendations. 
The report must follow the structure below:

• Front cover;
• Contents page;
•  List of figures;
•  Introduction;
• Trend Analysis;
•  Ratio Analysis;
• Conclusions; 
• References.
•  Appendices (only if applicable). 
   
  Submissions must be done via Turnitin. Since this is paired work, a single report is required – only one member should upload the final file. 
   
  Assessment 2 
  Students will be provided with an industry project which will assess an authentic learning experience relating to a specific business and/or marketing environment. The integrated case study is a level 4 project where the module/programme learning outcomes are assessed on a cross-modular basis (All Level 4 semester 2 modules).  
  The Integrated Assessment Project will take place in week 31 which will require mandatory attendance and engagement at the following timetabled events (see timetable and MyBeckett for further assessment guidance and exact timings)