Billy Gilmour was at the centre of Chelsea's transfer ban, it has been revealed.

The Sun says he was one of two players who Fifa decided were effectively controlled by Chelsea in illegal third party agreements while still at other clubs.

The Blues are still awaiting a date for their appeal to the Court of Arbitration for Sport where they hope to get the green light to spend again in January.

But now Fifa have released the full findings of Chelsea's failed appeal against the two window ban imposed in February.

The findings show that Fifa simply dismissed many of the club's arguments by pointing to the sheer number of youth games played by some of the players.

But they also detail the investigation into Gilmour's relationship with Chelsea while he was on Rangers' books.

Gilmour officially joined Chelsea in August 2017 for £550,000.

But in May of that year the two clubs signed an agreement that the Ibrox outfit could not sell or loan Gilmour to any other club without Chelsea's consent and that he should also be released to train with Chelsea and play in friendly matches at any time they wanted him.

Rangers were fined £7,800, with Dutch club Ajax fined the same amount for entering a similar arrangement with Chelsea over Juan Carlos Familia Castillo, now back in Amsterdam on loan.

But both cases were included as part of the findings that led to Chelsea's appeal against the transfer ban being dismissed.