This week there have been a couple of announcements that have really caught my attention.

There has been all sorts of talk coming up recently about Financial Fair Play and the finances of clubs, and within the space of two days we have seen two extremes.

On Wednesday, Manchester City announced £150m losses over the last two years.

This has gone down from their figures last year, but it’s still horrendous.

Compare that to Everton, whose figures announced yesterday morning confirmed they have made an operating profit.

It poses the question, where can it go next?

If you listen to Barry Hearn. the Leyton Orient owner and founder of Matchroom Sport, then every single club should have to operate at a profit, or at least balance the books.

He accuses teams that don’t balance the books as ‘cheating’. I’m not quite sure it’s that bad, but he does have a point – that clubs should have to manage their revenues and not put their futures in jeopardy should one person or owner suddenly walk away.

Everton are being successful, but it doesn’t necessarily mean they will be winning Premier League titles. It means they can compete at the top, and this year, if it hadn’t been for a bad run of injuries, they would be in a position to challenge for fourth place.

Martinez has done a fantastic job there and everyone thought once Moyes left it could fall apart. But with his signings and his style of play, Everton fans are now enjoying some of the best football they’ve seen for years.

Whenever rules are set for Financial Fair Play it seems to just be a message to lawyers to go and find a loophole.

One thing we can’t deny as fans though, is that we love watching great football.

And there is nothing better than watching Manchester City this season, and that’s the real conundrum for football fans.

We might want Financial Fair Play, but do we want to see the likes of Sergio Aguero, Yaya Toure and Alvaro Negredo all play in the Premier League? Yes we do!

Financial Fair Play would be great, but if all clubs adhered to it, we wouldn’t be watching the amazing talents we are at the moment.

As a football fan it’s difficult to choose which way to go.

Meanwhile with the transfer window due to shut tonight, for once I’m not expecting a busy day.

The big deals like Juan Mata and Yohan Cabaye have already happened and I think with a lot of teams being so close, owners are telling their managers to stick with what they’ve got.

It feels like a bit of a flat window!