The Middlesbrough Club, Cost of the Year's Working 1890

The Middlesbrough Club, Cost of the Year's Working  was an article that appeared in the Daily Gazette for Middlesbrough on Saturday 10th May 1890. It was a copy of the club account sheet for the season that had just ended (correct up until 3rd May) that had seen 'Boro finish 6th in the first season of the Northern Football League.
The cost of signing fees and wages is interesting, as the club was still amateur. The actual phrase used in the report is the amount paid to players on their agreeing to come here, including all incidental expenses of obtaining such players.
An English pound (£) was made up of 20 shillings (s), which in turn was made up of 12 pennies (d). £150 per year was the average annual family income in the UK in 1890, skilled craftsmen earned about £60 a year.
According to the Athletic News Football Annual (1893) the average wage of the professional footballer was £3  per week in winter and £2 per week in summer.A house in Linthorpe Road  Middlesbrough cost £125.

Balance at beginning of season	£159 13s 3d
Item	Income
Previous season’s outstanding subscriptions	£23  17s  6d
Subscriptions	£366  7s  6d
Ladies’ subscriptions	£5 10s
Season tickets	£25    15s
Gate receipts	£ 1,109  6s
Letting of ground	£74
Total     =	£1,800 16s 11d
Item	Expenditure
Paid to visiting teams	£452 6s  9d
Hospitality for teams, rail fares, Police, referees , gatekeepers, advertising	£219 7s  7d
Signing on fees and incidentals	£148 13s  9d
Wages (including trainer)	£420   3s  6d
Rents, rates and taxes	£60  8s
Groundsman	£46 16s
Player’s accident insurance (4 teams)	£41 12s
Postage and telegrams	£37 8s 9d
Printing and stationery	£57 13s 2d
Shirts, boots, pants and badges	£47 11s 2d
Expenses for attendance of Association and other meetings	£11 2s
Repairs and ground maintenance	£18 12s 4d
Improvement and extension account	£56 11s 8d
Secretary’s salary	£22 10s
Financial Secretary’s salary	£15
Sundries	£28 18s 3d
Balance =	£22 15s 7d
Assets
Balance	£22 15s 7d
Due from Mr Lambert for hire of field	£6
Due from Roberts for bill posting station (?)	£10
Estimated value of outstanding subscriptions	£25
Total =	£63 15s 7d
Liabilities
Secretary’s remuneration	£7 10s
Financial Secretary’s remuneration	£5
Mr Roberts for bill posting	£23 8s 3d
Sundries	£19 6s 10d
Balance in favour of club =	£2 10s 6d
Does not include value of stands, turnstiles, payboxes, dressing rooms, fencing , implements etc.