Plymouth Argyle saw an increase in turnover to the 12 months to June 2020, helped by Rovers’ signing of Sam Gallagher from Southampton.

Devon-born Gallagher started off at the Argyle Academy, there a team-mate of former Rovers loanee Christian Walton, before moving to Southampton aged 16.

That move in 2012 included a sell-on figure for Gallagher’s next move which was activated last summer when the attacker returned to Ewood Park on a permanent deal.

Gallagher enjoyed a productive loan spell at Rovers in 2016/17, and after a season at Birmingham City on loan, and another back at his parent club, Tony Mowbray made his move in the summer of 2019.

He played 26 times for Saints, including a debut two months after his 18th birthday, but left the club after six years at St Mary’s.

The move that took Gallagher to Ewood Park cost Rovers £5m, and pocketed Argyle 10 per cent of that figure in the process.

Argyle’s Head of Finance, David Ray detailed that in a review of the club’s accounts for the year to June 2020 having been published on Companies House.

That saw an increase in turnover, helped by an increase in transfer fees that include the sell-on clause for Gallagher, as well as the deal that saw Freddie Ladapo leave for Rotherham United.

Writing for the club website, he said: “It is important to note that, in addition to this turnover, we also generated income from player transfers. This amounted to over £1.1m and included proceeds from the sale of Freddie Ladapo to Rotherham United and a sell-on fee received following Sam Gallagher’s transfer from Southampton to Blackburn Rovers.

“Although welcome, transfer income is unpredictable, and cannot be relied on for budgeting purposes.”

Gallagher has scored 11 times in 67 appearances since his permanent arrival.

Sell-on clauses are becoming an increasingly key part of negotiations for transfer fees.

Crewe Alexandra have included 20 per cent on any profit in the deal that saw Rovers sign Harry Pickering in January. Newcastle United will be due a healthy share of the proceeds of any sale involving Adam Armstrong, as Gillingham will for Bradley Dack.

Rovers benefited from one earlier this month, with Josh King moving to Everton from Bournemouth, and will also hope for a financial boost should David Raya leave Brentford, with Arsenal among the clubs linked.

The club would also be due an additional payment on the £3m they received for Raya in 2019 should Brentford achieve promotion to the Premier League.