12:36, Mon 22 Feb
Filing accounts and submitting them to the EFL are two different things aren’t they?
Tell you what that crack is really moreish.
12:46, Mon 22 Feb
They are different things.

I'm not quite sure what happened with submitting 2019 accounts to the EFL. They were due at the time of the first lockdown P&S was suspended.
I expect a few clubs were late, but I'd be surprised if the EFL was still awaiting 2019 figures now.

Not filing accounts for months and months after deadlines is one of the traditional ways companies signal financial difficulties.
12:50, Mon 22 Feb
Their fans on Owls Talk seem to think no accounts have been filed whatsoever.
16:49, Mon 22 Feb
Can't stand Derby and the Rooney wankfest. Hope the takeover falls through, would love to see them in League One, fans are all divvys.

Oh this...so much this...