They agreed to sell their ground in 2017/18 and put the sale in their 2017/18 financial accounts (from the perspective of FFP), but the actual sale actually went through in the 2018/19 season. Hence, the benefit from the sale should have been in the 18/19 season and not the 17/18 season.
The 2019/20 season would not have been impacted for FFP reasons as the sale of the ground was a one off "bonus" which was spent in a (wrong) prior season.
Jesus, this is complicated. Can I try working it out? So instead of a playing budget let’s use apples:
16/17: budget of 9 apples over this and previous two seasons, reaches this budget.
17/18: budget increased to 12 apples (stadium sale in accounts), but they only use 9 apples (haven’t physically received the money).
18/19: budget of 12 apples (No increase, last season a one-off), reaches this budget.
19/20: budget of 12 apples allowed, Sheff Weds themselves reduce budget to 10-11 apples
20/21: budget of 9 apples
If the stadium sale was deemed illegal then wouldn’t it mean they should have a budget of 9 apples these last load of years? Therefore they’ve still broken it last season unless they sensible reduced their playing budget to pre-stadium sale?