The Professional Game Match Officials Limited (PGMOL) is a non-profit organization jointly owned by the English Premier League (EPL), the Football Association (FA), and the English Football League (EFL). Its primary responsibility is to provide refereeing services for matches organized by these three entities. Each year, the EPL, FA, and EFL contribute funds to PGMOL to cover the costs of these services.

During the 2022-23 season, PGMOL's main sources of income were structured as follows:

• Premier League (EPL): Approximately £21 million. This funding corresponds to the refereeing services provided for Premier League matches, which is the top tier of English football and one of the most watched and lucrative football leagues globally.

• English Football League (EFL): Around £6 million. This amount covers refereeing services for the Championship, League One, League Two, the League Cup (EFL Cup), and the EFL Trophy. These competitions include a wide range of matches from the second tier of English football down to the lower professional leagues, as well as knockout tournaments.

• Football Association (FA): About £4 million. This funding is allocated to cover the refereeing costs for the FA Community Shield, the FA Cup, the FA Trophy, the FA Vase, and friendly matches involving various levels of the England national teams. The FA Cup, in particular, is a prestigious tournament that attracts significant attention and requires top-level officiating across numerous rounds of competition.

PGMOL plays a critical role in maintaining the standards and integrity of football officiating across all these competitions. The funding received from the EPL, EFL, and FA ensures that referees are trained, assessed, and assigned to matches, helping to uphold the fairness and quality of the game at all levels. As a non-profit organization, PGMOL reinvests the funds provided into the development and maintenance of refereeing standards rather than distributing them as profit, emphasizing their commitment to enhancing the quality of officiating in English football.