MANCHESTER UNITED have admitted they are at risk of breaching PSR in a shock letter written to their fan groups.The club posted losses before tax of £312.9million over the last three years.Man Utd have admitted they are in danger of breaching PSR rulesCredit: PASir Jim Ratcliffe has since implemented cost-cutting measures including reducing the salaries of club ambassadors Denis Irwin, Andy Cole and Bryan Robson.The club state in a letter to The 1958 fan group that the current level of losses is not sustainable – with PSR (profit and sustainability rules) limiting clubs to a total loss of £120m across three years.United are seeking ways to avoid a breach which could mean selling an academy graduate as they guarantee pure profit – Alejandro Garnacho has been heavily linked with a move to Chelsea this month.And they have now written to fans’ groups after they voiced concerns that the need to cut losses could result in ticket prices increasing.READ MORE ON MAN UTDEarlier this season United introduced a flat rate ticket for members costing £66, without consulting fans.A letter sent to The 1958 and FC58 Coalition read: “As previously communicated, we are however currently making a significant loss each year – totalling over £300 million in the past three years. “This is not sustainable and if we do not act now we are in danger of failing to comply with PSR/FFP [financial fair play] requirements in future years and significantly impacting our ability to compete on the pitch.“We will get back to a cash positive position as soon as possible and we will have to make some difficult choices to get there.Most read in FootballCASINO SPECIAL – BEST CASINO BONUSES FROM £10 DEPOSITSMan Utd squad transfer verdictSunSport gives its verdict on what Man Utd stars should stay or go in the first phase of Ruben Amorim’s squad rebuild:Andre Onana – StayDespite being guilty of some erratic performances, Andre Onana remains a world-class goalkeeper and United would struggle to find better in the market.The defence has begun to look more solid in recent weeks now Amorim has had time to coach the structure into the team, and hopefully, that will be converted into clean sheets going forward.Noussair Mazraoui – StayThe best signing from the summer window so far, Noussair Mazraoui has proven to be everything Man Utd needed and more.Versatile, reliable and passionate no matter whether he plays at wing-back or centre-back, it is a no-brainer to keep the Moroccan.Leny Yoro – StayAfter a pre-season injury, Leny Yoro has taken some time to bed in but he has shown some superb moments in a Man Utd shirt already like his lung-busting run to block a Liverpool shot in the 2-2 draw at Anfield earlier this month.At the age of 19 he will only get better and while too much expectation should not be thrust on him just yet, the early signs suggest he could be a mainstay in defence for years to come.Harry Maguire – GoThe last time we did this list Harry Maguire was one of our main defensive options to be sold, but since Amorim has come with the back three the England international has barely put a foot wrong.The issue with Maguire is that while he is perfectly suited to a back three, he will be 32 in the summer and has just one year left on his contract, so if a serious offer comes in he should regrettably be sold.Matthijs de Ligt – StayMatthijs de Ligt has been very hit or miss since arriving in the summer. Capable of heroic last-ditch tackles like he did at Arsenal and also capable of some very silly passages of play like his handball against Liverpool.In many ways, the Dutchman seems like a younger version of Maguire and given some more time to bed in he should improve even more.Lisandro Martinez – StayHas really started to grow into the Amorim system in recent games after a very sticky patch of form.He is one of the team’s best progressive passers in the build-up phase and has the dogged mentality this team will need to improve and claw its way up the table.Luke Shaw – GoIt’s been said that one of the best abilities is availability, and that rings incredibly true for Luke Shaw.World class on his day and is clearly still capable of finding those levels, as seen at less than full fitness with England at the Euros. But he is simply not available often enough to warrant keeping.Tyrell Malacia – GoTyrell Malacia is still recovering his match sharpness from his two-year injury layoff, so it is a bit harsh to make a verdict on him so soon.The current concern is that United will need to aggressively recruit specialist left wing-backs in the summer, and Malacia so far has not looked totally comfortable playing there.Manuel Ugarte – StayQuestion marks were being raised about him after his first few games. But under Amorim, Manuel Ugarte has once again become the lynchpin of his midfield.He knows the system inside out and is one of the Premier League’s most proficient ball winners. It would be madness to consider his sale next summer.Kobbie Mainoo – StayDespite reports that Chelsea and Bayern Munich want to sign the 19-year-old, Kobbie Mainoo should be one of the few genuinely untouchable stars at the club and his contract situation needs sorting ASAP.He has quality and aspects to his game not possessed by many other midfielders, and with improvements to the stars around him, he and Ugarte should be able to form an effective partnership for many years to come.Casemiro – GoCasemiro unfortunately seemed to lose his legs going into his second season at Man Utd. And with the 3-4-3 system demanding even more running from him, it is clear he simply does not fit the bill for what the club need going forward.It would also help the club’s financial goals to see him sold due to his massive £375,000-a-week wages being taken off the books.Bruno Fernandes – StayThe club captain, Bruno Fernandes has faced a lot of criticism since taking the armband for his erratic decisions and losing his temper.Yet he remains the best player in the squad by some distance and shows the mentality the squad needs to improve. Besides it’s not like United’s most famous captain of the Premier League era, Roy Keane, was exactly cool-headed.Antony – GoThere’s a definite case to argue that Antony may be the worst pound-for-pound signing in Premier League history, with games too often passing him by and lacking quality when he is involved.That being said, he has improved in a number of brief cameos when featuring as a wing-back under Amorim. But unless there is a plan for him to learn the position and become a specialist he should be moved on.Marcus Rashford – GoIt was not supposed to end like this. Once the darling of Old Trafford and Carrington, Marcus Rashford’s comments admitting he wanted a new challenge were probably the final nail in the coffin for his Man Utd future.There is a classy player in there if he can find the motivation to love his football again. A sale to a rival should be ruled out for fear of exactly that, while a sale overseas should be targeted and pushed by the club.Amad Diallo – StayHas taken a real liking to his role as either the right No.10 in the 3-4-3 or as the right wing-back.Amad Diallo has been one of the team’s best players this season and was rewarded with a new deal as a result.Alejandro Garnacho – GoArguably the trickiest star on the list, Alejandro Garnacho has bags of raw talent to elevate him to being world-class. But recent off-field issues and poor form have doubt cast on his future.If, as reports suggest, a major bid of £60m from the likes of Napoli comes in there will be a tough decision to make. Though it may be the financial situation of the club which ultimately tips the scale.Joshua Zirkzee – GoJoshua Zirkzee has certainly been hit-and-miss at United so far. He has had some games and moments where he has looked very impressive, and others where he is simply not good enough.He has a very unique profile which makes him top drawer in the right system, it is just United will probably never play the right way for him to truly excel.Read our verdict on the full Man Utd squad here.”That has included a significant reduction to our workforce as well as cuts across many areas of spend across our club.“None of this has been easy, but we believe it is essential to restoring financial sustainability to the club which will underpin us as we work to get back to the top of English and European football.Which Manchester United stars should stay and go?“We do not expect fans to make up all the current shortfall – but we do need to look at our ticketing strategy to ensure we are charging the right amount, and offering the right discounts, across our products for our fans.” More
