Chelsea FC would be unaffected by any financial penalty for alleged breaches of Football Association (FA) rules during the Roman Abramovich era, football finance experts have said, after corporate filings revealed its owners have a £150m cushion against the cost.

Clearlake, a consortium led by the US investor Todd Boehly, agreed to pay Abramovich £2.5bn for Chelsea in 2022, shortly after the Russian oligarch was sanctioned by the UK government over his links to Vladimir Putin.

The FA has since charged the club with 74 rule breaches related to payments to agents during Abramovich’s tenure. Deals under the spotlight, highlighted in a 2023 investigation by the Guardian and international media partners, include the transfers of star players Eden ­Hazard, Willian and Samuel Eto’o.

On Tuesday, Fordstam Limited, the corporate vehicle that housed Chelsea FC during Abramovich’s tenure, revealed that it does not expect to receive £150m of the proceeds from the sale of the club.

It said this was owing to a “holdback amount”, a clause inserted into the takeover deal by BlueCo 22, the subsidiary through which Clearlake bought the club.

As a result of the clause, a portion of the total payment is withheld for five years,...