Aston Villa made a record loss of $US85 million ($A79 million) last season as the American-owned club’s fortunes tumbled.

After three years in the top six, Randy Lerner’s Villa finished ninth last season and is currently 15th in the English Premier League.

Villa’s commercial income did reach a record STG92 million ($A135 million) in the year to May 31, 2011.

But losses rose by more than 40 per cent to STG53.9 million as a result of paying STG18 million to sign striker Darren Bent in January 2011 and STG12 million in compensation for coaching changes.

Villa says Lerner, who also owns NFL’s Cleveland Browns, invested another STG25 million in the club in the last financial year.