Chelsea had an annual profit of £15.3 million for the fiscal year ending June 30, 2017.

The club's turnover increased 9.8 percent from £329.1 million to £361.3 million, underpinned by receiving a greater share of Premier League broadcast revenue as a result of winning the title in the 2016-17 season.

The record turnover was despite not playing in the Champions League.

Chelsea's finances were ultimately pulled into the black by a £69.2 million profit on player trading, in a year that saw Oscar offloaded to Shanghai SIPG for a club-record £60 million and fringe players Papy Djilobodji and Patrick Bamford sold for around £15 million combined.

Chelsea expect next year's results to be boosted by the return of Champions League broadcast revenue, coupled with the start of a 15-year technical partnership with Nike worth £900 million.

Jurgen Klopp suggested clubs must adapt to the rising cost of transfers.

Liverpool spent a world record £75 million on Virgil van Dijk.

Speaking about the transfer market at news conference on Friday, Klopp said: "I'm surprised about the development in the last two years, let me say, because there were big steps.

"But the last half a year changed pretty much everything and we, as a club, cannot change that.

"Of course, not each club would be able to do it, but a lot of clubs are able to do it and will do it in the future. How the market always is, it's all about the need and the opportunity.

"If you want to sign a player, the last thing I think about actually is the price, to be honest -- not because I like throwing money around, it's only because we are thinking about the player. There's one moment when you get the price and then you have to accept it or not.

"It's a big change in football in the last few months and years. We have to adapt to it. That's how it is.

"It changed already and it doesn't now mean that all transfers will now be in this category, but it's the same how it was before. Half a year ago, I think, there was a big transfer for an offensive player and now we have a big transfer for a defensive player.

"It's not nice, but that's the market, that's the world. We have to adapt."

Lionel Messi has reclaimed the top spot from Cristiano Ronaldo on The Guardian's Top 100 list.

Real Madrid and Barcelona combine to have 23 players on the list as Madrid have 13 to Barca's 10. Bayern Munich, Paris Saint-Germain and Manchester City have eight players apiece.

The Premier League remains the competition with the most players with 33, four more than La Liga, with Serie A (14), Bundesliga (13) and Ligue 1 (11) also featuring.

No players from any other leagues made the list, which is a first since The Guardian began publishing its annual list.

There are 17 Spanish players on the list, followed by France with 12 and Brazil with 10.

Top 100
1. Lionel Messi, Barcelona
2. Cristiano Ronaldo, Real Madrid
3. Neymar, PSG
4. Kevin De Bruyne, Manchester City
5. Harry Kane, Tottenham Hotspur
6. Luka Modric, Real Madrid
7. Robert Lewandowski, Bayern
8. Kylian Mbappe, PSG
9. Toni Kroos, Real Madrid
10. Eden Hazard, Chelsea
11. Sergio Ramos, Real Madrid
12. Isco, Real Madrid
13. Edinson Cavani, PSG
14. Paulo Dybala, Juventus
15. Luis Suarez, Barcelona
16. Gianluigi Buffon, Jventus
17. N'Golo Kante, Chelsea
18. Antoine Griezmann, Atletico
19. Marcelo, Real Madrid
20. Sergio Aguero, Manchester City
21. Pierre-Emerick Aubameyang, Dortmund
22. Mohamed Salah, Liverpool
23. David De Gea, Manchester United
24. Philippe Coutinho, Liverpool
25. Christian Eriksen, Tottenham Hotspur
26. Dani Alves, PSG
27. Dries Mertens, Napoli
28. Casemiro, Real Madrid
29. Andres Iniesta, Barcelona
30. Paul Pogba, Manchester United
31. Dele Alli, Tottenham Hotspur
32. Alexis Sanchez, Arsenal
33. Mauro Icardi, Inter Milan
34. Gonzalo Higuain, Juventus
35. Jan Oblak, Atletico
36. Sadio Mane, Liverpool
37. Romelu Lukaku, Manchester United
38. David Silva, Manchester City
39. Gabriel Jesus, Manchester City
40. Manuel Neuer, Bayern
41. Radamel Falcao, Monaco
42. Marco Asensio, Real Madrid
43. Edin Dzeko, Roma
44. Lorenzo Insigne, Napoli
45. Leonardo Bonucci, AC Milan
46. Sergio Busquets, Barcelona
47. Alvaro Morata, Chelsea
48. Marco Verratti, PSG
49. Thiago Alcantara, Bayern
50. Gareth Bale, Real Madrid
51. Karim Benzema, Real Madrid
52. Cesar Azpilicueta, Chelsea
53. Naby Keita, RB Leipzig
54. Timo Werner, RB Leipzig
55. Marc-Andre ter Stegen, Barcelona
56. Giorgio Chiellini, Juventus
57. Ivan Rakitic, Barcelona
58. Gerard Pique, Barcelona
59. Ousmane Dembele, Barcelona
60. Zlatan Ibrahimovic, Manchester United
61. Leroy Sane, Manchester City
62. Raheem Sterling, Manchester City
63. Diego Godin, Atletico
64. Joshua Kimmich, Bayern
65. Thibaut Courtois, Chelsea
66. Arturo Vidal, Bayern
67. Mesut Ozil, Arsenal
68. Diego Costa, Atletico
69. Emil Forsberg, RB Leipzig
70. Mats Hummels, Bayern
71. Ciro Immobile, Lazio
72. Radja Nainggolan, Roma
73. Samuel Umtiti, Barcelona
74. Nemanja Matic, Manchester United
75. Marcus Rashford, Manchester United
76. Thiago Silva, PSG
77. Christian Pulisic, Dortmund
78. Keylor Navas, Real Madrid
79. Arjen Robben, Bayern
80. Saul Niguez, Atletico
81. Hugo Lloris, Tottenham Hotspur
82. Toby Alderweireld, Tottenham Hotspur
83. David Luiz, Chelsea
84. Bernardo Silva, Manchester City
85. Miralem Pjanic, Juventus
86. Dani Carvajal, Real Madrid
87. Thomas Lemar, Monaco
88. Koke, Atletico
89. Jordi Alba, Barcelona
90. Alex Sandro, Juventus
91. Fabinho, Monaco
92. Henrikh Mkhitaryan, Manchester United
93. Cesc Fabregas, Chelsea
94. David Alabama, Bayern
95. Raphael Varane, Real Madrid
96. Jamie Vardy, Leicester City
97. Benjamin Mendy, Manchester City
98. Mario Mandzukic, Juventus
99. Adrien Rabiot, PSG
100. Angel Di Maria, PSG

Six of the best nine clubs in the world have been drawn against each other in the Round of 16 stage of the Champions League, according to ESPN's Soccer Power Index.

Tottenham Hotspur vs. Juventus, Chelsea vs. Barcelona and Real Madrid vs. Paris Saint-Germain are three matchups we typically see in the quarterfinals or semifinals.

SPI ranks Barcelona as the best team in the world while Chelsea ranks ninth.

Before Real Madrid and PSG drew each other, the two teams combined for a 30 percent chance of winning the Champions League.

Mauricio Pochettino believes Tottenham Hotspur paid a price for their late summer transfer business. Pochettino wants Spurs to be quicker and smarter during upcoming transfer windows.

Pochettino said he would focus next month on trying to “take advantage of the English market and add an English player”, together with the drive to promote English youngsters from the academy. 

Spurs already has the maximum of 17 foreign players.

Pochettino signed Davinson Sánchez, Paulo Gazzaniga, Juan Foyth, Serge Aurier and Fernando Llorente in the final two weeks of August. Foyth, Aurier and Llorente came in the last 48 hours.

“This summer was a very good example because we signed good players but it was so late and with no pre-season [for them], you pay,” Pochettino said. “You then need six or seven months for the player to be fit, adapt himself in everything and that is always against us.

“The most important thing that we have been talking about is to identify our targets and, on 3 July, when we start our pre-season, they are here. If we don’t, it’s so difficult for them to help the team and then, during the season, you are going to pay. It’s so important today to identify your targets for the summer. If not and we wait until May and, before we sign, we sell, it’s so difficult to bring in players that can help.”

James Rodriguez talked about how the classic No. 10 has disappeared from the modern game.

"I don't think there are any No. 10s left in the world," said Rodriguez.

Rodriguez's most natural position is as a No. 10.

"When I arrived at Porto, they told me clearly: 'We know you’re a classic 10, but here you’re going to play as a forward'. From that moment, I started working as a "false 9", also running towards the centre. Eight or 10 years ago it was different, because attacking midfield was a regular position. Today, those who have a 10 on their back are normally centre-forwards or complete midfielders."

Rodriguez has played well for Bayern since Jupp Heynckes replaced Carlo Ancelotti.