Cash flow statement first. You can see approximate 50M coming in, 150M coming out. Now, with agent fees on top of transfers, it's hard to know exactly. But according to transfermarket, we had transfers out of 127M, in of 203.2M. That's actually less than $100M.
I can see only 45M of long term - more than a year - of liabilities on the books, too, with intangible assets - i.e., player registrations, agent fees - at least according to the footnotes of like 250M. Unfortunately, the books don't tell me if that $45M is even deferred transfer liabilities at all, it could be many things. Again, I'm definitely out of commercial accounting practice and sports are pretty specific - and I DEFINITELY haven't done accounting work in sports in like 15 years and never overseas. But even if it WAS deferred transfer fees, 45M over the remainder of contracts that probably have an average of 2-3 years left on contracts...it's not that much if you think about it.
Keep in mind, that's a VERY quick analysis, and I'm sure I'm missing something. We also made money on player trading this past year, so if I really crunched the P/L and tried to roll over the liabilities, I'm sure I could gain a lot more confidence. But I honestly don't know what "trade debtors" is specifically. It might not be player fees at all. It could be anything, although it's not the credit facility, which looks like it has 43M within 75M of the short-term debt.
I know its not what your looking for, but it interested me anyway.
http://priceoffootball.com/tag/everton/
http://swissramble.blogspot.com/2017/01/everton-pressure-drop.html
Maybe its there somewhere, I cant find it anyway.