article_snippet: The club have not released the full annual report, only selected highlights with no detailed explanation as to how £28.5million of extra costs have been incurred.
article_snippet: There is £28.5million of costs for which there is no explanation.
article_snippet: The wages-to-turnover ratio is also not included. '
article_snippet: There seems to be both a lack of transparency and ambition.'
highlights_snippet: The club have not released the full annual report, only selected highlights .
  
highlights_snippet: No explanation as to how £28.5million of extra costs have been incurred .
  