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Sheffield United’s takeover is not nearing completion: COH Sports completed its acquisition on 23 December 2024. The latest development is a High Court winding-up order against COH Sports Bidco Limited, the acquisition vehicle, amid a dispute over United World’s claim that £35m of the purchase price remains unpaid. The order was against Bidco, not Sheffield United Football Club.
When did COH Sports take over Sheffield United?
COH Sports, led by Steven Rosen and Helmy Eltoukhy, completed the acquisition on 23 December 2024, according to BBC Sport. The reported deal covered the men’s and women’s teams, the Bramall Lane hotel and all real estate. Rosen and Eltoukhy were expected to become co-chairmen.
Media reports have put different values on the transaction: ITV described it as believed to be worth £105 million, while later reports used figures of about £100m and £110m. These are attributed estimates, not a single uncontested official sale price. See ITV and The Guardian.
What is Prince Abdullah’s £35m claim about?
United World, Prince Abdullah’s investment vehicle and the former owner, claims that £35m of the purchase balance remains unpaid, The Guardian reported in July 2026. The same report said an initial instalment of about £30m was paid shortly after the transaction and described allegations of later payments being late or missed. These are reported claims and payment details in an ongoing dispute, not a final finding that settles what is owed.
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The dispute also involves the club’s ownership structure. The Guardian reported that Sheffield United had announced 1919 Partners LLC as its parent company and that shares had been transferred from COH Sports Bidco Limited. United World alleged that the restructuring was intended to avoid paying the full price. 1919 Partners disputed that characterization, said the restructuring had a different purpose and said the matter remained outstanding. A spokesperson for 1919 Partners said: “We are focused on winning football matches, not playing politics.”
What did the High Court wind up?
On 19 August 2026, the High Court issued a winding-up order against COH Sports Bidco Limited, the company used to buy the club, according to The Guardian. That is not the same as an order winding up Sheffield United Football Club. The club’s public statement described the hearing as a matter between current and former owners.
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The distinction matters: the court order concerns the acquisition vehicle named in the reporting. It should not be described as the football club being wound up.
Could Sheffield United face an EFL sanction?
The EFL said it would consider the implications of the court order under its regulations. Its spokesperson said: “The EFL notes the high court’s decision to issue a winding-up order on COH Sports Bidco Limited,” adding that the league would consider the implications under its regulations. The Guardian reported that the EFL’s consideration was continuing after the order.
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The consulted reporting does not establish that a points deduction, director disqualification or other sporting sanction has been imposed. Those are possible consequences discussed in coverage, not confirmed outcomes.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is known—and what remains unresolved?
- Completed acquisition: COH Sports completed the takeover on 23 December 2024.
- Former owner’s claim: United World says £35m remains unpaid; the dispute has not been resolved in the reporting cited here.
- Court order: The 19 August 2026 winding-up order applies to COH Sports Bidco Limited, not directly to Sheffield United Football Club.
- Regulatory status: The EFL was considering implications under its rules; the available reporting does not confirm a sporting sanction.
The latest consulted reporting is dated 19 August 2026. Later settlement, court or EFL developments could change the position.
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