In the Tipping League, Luton Town is the overwhelming winner.

Given that Manchester City is the richest team, their “historic” fourth title (19 May) may not come as a huge surprise given that Arsenal, the club that finished second, and Sheffield United, the team at the bottom, are the two poorest. Luton Town leads the league with 208 points per billion.

<span>Edward Tipping’s table puts <a class="link " href="https://sports.yahoo.com/soccer/teams/luton/" data-i13n="sec:content-canvas;subsec:anchor_text;elm:context_link" data-ylk="slk:Luton Town;sec:content-canvas;subsec:anchor_text;elm:context_link;itc:0">Luton Town</a> way out in front and <a class="link " href="https://sports.yahoo.com/soccer/teams/man-city/" data-i13n="sec:content-canvas;subsec:anchor_text;elm:context_link" data-ylk="slk:Manchester City;sec:content-canvas;subsec:anchor_text;elm:context_link;itc:0">Manchester City</a> second from bottom. </span><span>Photograph: David Rogers/Getty</span>

while Manchester City is ranked second with 72 points per billion. This league was created by me and was based on the calculation of points won per club valued in billions of euros. Bravo, Luton!It was certain that nominative determinism would come up following my letter regarding population. It may be of interest to Mike Hine (Letters, May 20) to know that, prior to my retirement, I was Mr. Plenty, the quantity surveyor. Maybe I should go by my middle name in the future, as shown below.Lucas Paqueta of West Ham has been charged

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