State-owned football clubs occupy a unique position at the intersection of public administration, sports governance, and legal regulation. Unlike privately owned football clubs, they operate within government administrative systems that significantly influence governance structures, financial management, contractual relationships, and institutional accountability. This study examined the legal and governance dynamics of Plateau United Football Club, a state-owned football club competing in the Nigeria Premier Football League (NPFL). Guided by Institutional Theory, Principal Agent Theory, and the Sports Governance Framework, the study adopted a qualitative case study design. Data were collected through semi-structured interviews with two purposively selected key informants comprising the club’s longest-serving administrative staff member and the Club Secretary.

The interview data were analysed using Braun and Clarke’s six-phase thematic analysis. Four major themes emerged from the analysis: governance and political interference; contractual management and legal compliance; financial dependence and  resource constraints; and regulatory compliance and institutional accountability. The findings revealed that political influence in leadership appointments, dependence on government funding, weak contractual management systems, and the absence of an independent legal identity constrain the club’s administrative effectiveness and legal accountability. Although the club generally complies with major NPFL and FIFA regulatory requirements, institutional weaknesses continue to expose it to contractual disputes, financial liabilities, and governance challenges.

The study concludes that the governance challenges confronting Plateau United Football Club reflect broader institutional realities affecting many state-owned football clubs in Nigeria. It recommends legal incorporation of state-owned clubs, strengthened corporate governance structures, transparent leadership appointments, improved contractual management, financial diversification, and the establishment of internal legal and compliance units to enhance accountability and organisational sustainability.