Lincoln City would have made the play-offs in football fairness index

File photo dated 28/2/2015 of a ball in the net. Premier League football clubs are being urged to end "poverty pay" among staff including cleaners and security guards amid record player signings ahead of the new season.

Lincoln City would have made the play-offs for League One in a new index of fairness in football.

Fair Game – a campaign group working to improve how football is governed – says the sport needs a "reboot", with many clubs in lower leagues struggling financially.

The organisation has put together a new index of fairness in football, using over 80 sources of data on the finances, commitment to equality, fan engagement and governance of clubs in England's top leagues.

Lincoln City scored 67 out of 100 on the index – putting it third of all clubs in League One last season.

In League One, Cambridge United topped the rankings, while Plymouth Argyle came second.

At the other end of the table, Sheffield Wednesday were bottom – followed by Derby County and Fleetwood Town.

Fair Game is calling for lower league clubs to receive a greater proportion of television revenue, particularly for better-run clubs – such as those with sustainable financial models, or good fan engagement.

Mark Middling, director of financial policy for Fair Game, said “Football is unsustainable. Since the start of the Premier League, there have been 64 incidents of clubs in the top four divisions going into administration.

"Companies House data reveals that 44 of the top 92 were technically insolvent in 2022, and 31% of clubs were spending more than they earn on players’ wages – that figure rises to 68% when you look at the Championship."

"The culture of penalties to control clubs has failed. Football needs a reboot,” he added.

Under their proposals, Premier League clubs would contribute 25% of their revenue to lower league clubs, alongside 10% of all transfer fees.

This would see Lincoln City receive an estimated £21.5 million – which would be £21 million more than they do under the current model of redistributing funds.

According to the index, the club ranked 12th in League One for its financial sustainability.

The findings also show Lincoln City is not signed up to the Living Wage Scheme – which commits employers to pay all staff a minimum of £10.90, or £11.95 if they are based in London.

Niall Couper, CEO of Fair Game, added: "Premier League clubs have rejected calls to increase the financial flow through the pyramid because of risky financial behaviour by some clubs in the EFL.

"Distributing more money through the Index to the better-run clubs in the pyramid resolves those concerns."