Not sure If this point has been made, but perhaps the reason for the delay is that we've made the EFL.aware of our intentions at the end of last year but something stopped us submitting the accounts then (the early version to the EFL for P&S analysis). This would tie in with getting rid of Jos and being able to assure Bruce we weren't going to be penniless.
That would raise the question why have we still not announced/submitted anything when Derby have bitten the bullet. My guess is there's a sticking point on the valuation. Perhaps Chansiri is trying to lump in £50m and the powers that be at the EFL are saying that's unrealistic?
Might be there's a stand off at the moment until there's an agreement reached on the figure we can enter into the accounts.