Isn't there a difference between filing an "annual return" and "full accounts"? In the previous 12 months (for example), an 'annual return' was filed on 22nd September 2014 and the 'full accounts' on 16th April 2015...
Depends how much profit Katharina wants to make from the club if/when she decided to sell. For as long as she has no desire to sell, the £61m of "debt" (aka 'owner loans') has no real significance. (IMO)
Labour would have done the same had the Tories been in power at the time. Opportunism....That's how politics works (said Trousers stating the obvious for once )
There must be a hefty cancellation clause in the existing contract otherwise, surely, the club would have just paid up the contract in order to accelerate the process?