Does the club get any return on Stadium sales of food and drink on match days, or does the Stadium company bank the lot?

What do you mean?
These are the 2016 accounts, the Robin Park acquisition, Orrell sale, hasn't been concluded as yet, to my knowledge.

Why do we all care about the P&L? A loss made, writedown, exceptional costs whatever, that's no tax to pay and carry the loss over to next year.

Because somebody needs to fund the losses. Thankfully Lenagan is at the moment (to the tune of £5.9m) but in the medium and long term the club needs to be able to "wash it's own face" or it isn't sustainable - just remember what happened to us in 1999.

Where do I see these accounts? I never know where to look. I don't think it's true he won't see [iall[/i of that money again. If he sold the club and its assets he'd expect at least £3.6m for Orrell. His loss would not be insubstantial at well over £1m but he's not going to be out £5.9m.

As an aside I think the money paid to lease the DW is an absolute bargain. It is dirt cheap considering the pitch relaying but even without it, it's nothing compared to the interest of a loan to build a stadium that cost £25m and it's running costs. Sure you might be able to make a profit on the ground if you owned it but it's hard work and not worth the hassle in my opinion.

Which sports clubs with high(ish) turnover DON'T owe large sums to owners/investors? Ideally the club would be self-sufficient but a lot of the investment has come from IL's own ideas and plans for expansion which will hopefully come to fruition in the near-mid future (e.g. Central Park, Orrell, Wigan TV, 2014 WCC venture in Aus paid for by us?, marquee players, setting up an office in London - I think that happened in the end?). Most other clubs aren't making investments anywhere near that level, the clubs posting profits and with lower debts will be investing on field only whereas IL wants Wigan to become a global brand. If he pulls the plug he will either take the debts with him as shares or a new owner will take them on, there's no way he'll just leave us up the creek.