United needed to spend money this summer but it has been a tightrope of trying to strengthen while complying with financial regulations
United nevertheless passed the Premier League’s P&S test that year as the three-year monitoring period included both a £27m pre-tax profit in 2019 and, more importantly, substantial adjustments for the effects of Covid-19.
That figure comes with a health warning. It is not final and a strong end to the 2022-23 financial year might have helped bring it down by the June 30 cut-off, but it is clearly a long way off the £15m loss allowed. In their latest set of financial results, the club also increased their projected revenue guidance for the full year to between £630m and £640m. If realised, that would be a club record and would further help ease FFP concerns.
If they were at risk of breaching the P&S rules, United would therefore have received an indication from the Premier League back in March. The fine balance United need to strike is neatly reflected in the financial give-and-take that comes with their qualification for this season’s Champions League. Boosted by Marcus Rashford’s goals, United reached the quarter-finals of last season’s Europa League
Figures at Old Trafford also need to be wary of the new squad cost control rules, which have been gradually implemented to allow clubs time to get their finances in order.
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