Real Madrid have once again come top of the Deloitte football rich list – heading the directory of the world’s wealthiest clubs for a 10th straight year.

Manchester United, despite a disappointing season on the pitch, have moved up from fourth to second on the list, as commercial revenues increased by 24.1 per cent year-over-year.

Bayern Munich, Barcelona and Paris Saint-Germain filled the next three spots.

The total combined revenue for the top 20 richest clubs rose by 14% to €6.2bn, the report found. The list only looks at revenues and does not take into account club debts.

Real Madrid enjoyed revenues of €549.5m (£459.5m), which represented an increase of €30.6m, due to increases of 8% and 9% in broadcast and commercial revenues.

Strikingly, 8 of the world’s 20 richest clubs came from England, with Manchester City, Chelsea, Arsenal and Liverpool placed sixth to ninth, while Tottenham were in 13th spot, and there were new entries for Newcastle United and Everton at 19th and 20th respectively.

Meanwhile, broadcast rights deals ensured the each of the 20 Premier League clubs was now among the top 40 highest earning clubs.

“The Premier League’s new broadcast deals have translated into big revenue increases across the English top flight,” said Austin Houlihan, senior manager at Deloitte.

“In fact, every Premier League club reported record revenues in 2013-14.

“The fact that all the clubs in the Premier League are in the top 40 is testament to the huge appeal of the league globally and also the equality of the distributions the clubs enjoy relative to their European counterparts.

“Additionally, the Premier League is currently negotiating for the next cycle of media rights and further uplifts are anticipated.”

Once again, the list was dominated by clubs from the “Big Five” leagues; England’s Premier League, Germany’s Bundesliga, Italy’s Serie A, Spain’s La Liga and France’s Ligue 1.

Galatasaray were the only club from outside the traditional “Big Five” European leagues to make the top 20.

Spain’s Atletico Madrid were the biggest mover up from 20th to 15th place after reaching the Champions League final.

Last Year (2013-14) positions and revenue in brackets. All figures in millions of euros.

1 (1), Real Madrid, 549.5 (518.9).
2 (4), Manchester United, 518.0 (423.8).
3 (3), Bayern Munich, 487.5 (431.2).
4 (2), Barcelona, 484.6 (482.6).
5 (5), Paris Saint-Germain, 474.2 (398.8).
6 (6), Manchester City, 414.4 (316.2).
7 (7), Chelsea, 387.9 (303.4).
8 (8), Arsenal, 359.3 (284.3).
9 (12), Liverpool, 305.9 (240.6).
10 (9), Juventus, 279.4 (272.4).
11 (11), Borussia Dortmund, 261.5 (256.2).
12 (10), Milan, 249.7 (263.5).
13 (14), Tottenham, 215.8 (172.0).
14 (13), Schalke, 213.9 (198.2).
15 (20), Atletico Madrid, 169.9 (120.0).
16 (new), Napoli, 164.8 (116.4).
17 (15), Inter, 164.0 (164.5)
18 (16), Galatasaray, 161.9 (157.0).
19 (new), Newcastle, 155.1 (111.9).
20 (new), Everton, 144.1 (100.8).