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SELECT *

FROM tbl_panel_funder
WHERE cl_funder_id IN
(
SELECT cl_funder_id
FROM tbl_funder_accreditation
WHERE valfirm_id = '7'
)
AND
panel_id = '987657441'

LIMIT 1;

VS

SELECT f.*
FROM   tbl_panel_funder f
                
JOIN tbl_funder_accreditation fa
ON   f.cl_funder_id = fa.cl_funder_id


WHERE   fa.valfirm_id = ?
AND     f.panel_id = ?
                
LIMIT 1