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LAST CHRISTMAS they gave him their heart.But the very next year many Manchester United fans are beginning to believe that Sir Jim Ratcliffe is giving it away.It has been a year since Sir Jim Ratcliffe’s Man Utd takeover and fans aren’t feeling the festive spiritCredit: PAThings have failed to improve since the Ineos chief took over football operations from the GlazersCredit: AFPIt is exactly 12 months since Ratcliffe and his Ineos Group announced they were taking control of football operations from the Glazers at Old Trafford.Ratcliffe made a bold statement following the initial £1.03billion buy-in, which secured a minority 25 per cent stake, but it sounds hollow and even embarrassing right now.Ratcliffe, a lifelong Red Devils fan from Failsworth, said: “Our shared ambition is clear: We all want to see Manchester United back where we belong, at the very top of English, European and world football.”Forget Europe and the world, 13th-placed United celebrated Christmas in the bottom half of the table for the first time in the Premier League era.READ MORE IN FOOTBALLAll the fans’ hopes and dreams of ending almost a quarter of a century of dissent under the Glazers and bringing back the good old days of Premier League dominance under Sir Alex Ferguson still seem as far away as ever.Old Trafford booed the players off in Sunday’s 3-0 home defeat to Bournemouth but it is not just the results on the pitch which have caused unrest.Ratcliffe’s ruthless cost–cutting saw 250 members of staff being axed to save around £45million  per year.On top of that, Ratcliffe also dropped Ferguson, who won a record 13 Premier League titles, from his £2m-a-year global ambassador role in October.Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALSUnited great Eric Cantona blasted his ex-former club, when the Frenchman fumed: “It’s totally scandalous. I will thrown them all in a big bag of s**t.”As public relations disasters go, the down-grading of the legendary Scot’s position — although still a non-executive director — was a belter.Man Utd hero Lee Sharpe warns Marcus Rashford potential exit could come back to haunt club if he joins Prem rivals The brutal axing of Sir Alex Ferguson went down like a lead balloonCredit: GettyEric Cantona lashed out at Ratcliffe over the decisionCredit: GettyUnited’s record since Ratcliffe took overThings look like they’ve got worseUnited have splashed out, but the jury’s out on their new signings… and their managerBut there have been plenty of them. The latest came after the loss to the Cherries when new boss Ruben Amorim had his post-match press conference delayed by a leaky roof.It was not a good optic yet there have been few, if any, good looks since United’s announcement of the Ineos takeover on December 24.Ratcliffe, alongside chief henchman Sir Dave Brailsford, he of “marginal gains” during his time as the head of British Cycling, did at least get to enjoy last season’s 2-1 FA Cup final triumph over noisy neighbours Manchester City.But that gain really was only marginal at best considering the turbulence around then manager Erik ten Hag before Wembley and the complete 360-degree turn to keep him afterwards.Just about everybody and his dog had been mentioned as his successor, not least former England chief Gareth Southgate, Graham Potter and Roberto De Zerbi.Ten Hag himself headed to Ibiza on holiday believing his two–year tenure was over.Then, having found nobody willing to replace him, Ratcliffe and Brailsford turned up on his Spanish doorstep to say that, after all, he could, after all, keep his job.Five months later, of course, he was sacked, complete with around £17m in pay–off money the pair had baulked at giving him to go in the first place.Erik ten Hag was given a vote of confidence before being firedCredit: GettyRuben Amorim is struggling to turn things aroundCredit: AlamyRatcliffe had battled hard and paid £3m to Newcastle for the transfer of Dan Ashworth as sporting director.He was supposed to be the top dog of a recruitment drive to bring in only top the best new stars.But he was gone after just 160 DAYS — just 27 days more than Ashworth had spent on gardening leave while waiting to exit the Toon Army.Having also brought in Omar Berrada from Manchester City as chief executive and Jason Wilcox as technical director it was decided that too many cooks were spoiling the broth by the time Ashworth was brutally dumped early this month.Yet Ratcliffe, Brailsford and Ineos are now supping from a  poisoned chalice. Old Trafford — even under bright new boss Amorim — is threatening to become as toxic as it ever has been since the Glazers took over in 2005 and dumped £660m of debt on the club.The hits on Britain’s richest man have just kept on coming with issues over a new stadium and ticket prices.Ratcliffe said in March he would build a “Wembley of the North” and increase Old Trafford’s capacity to 100,000.Even with his wealth, he wanted to go cap in hand to the government for Levelling Up money to fund the £2bn-plus project. But he was told swiftly that the taxpayers would not be having it.Dan Ashworth was fired after five monthsCredit: AFPOld Trafford continues to show its ageCredit: GettyThe future of the new stadium is due to be decided next summer.Meanwhile there has been outrage from supporters over members’  ticket prices increasing to £66 and  the removal of concessions for kids and pensioners.That led to demonstrations outside Old Trafford and the first signs of anti-Ratcliffe chants.Ratcliffe is also considering plans to half the annual £40,000 budget given to the Manchester United Disabled Supporters’ Association.United’s defence was that they have to borrow the money after their latest financial results showed the club had eaten into £232.3m of their revolving credit facility by the end of September compared to £35.6m in June.One MUDSA (Manchester United Disabled Supporters’ Association) insider said: “The optics would be horrific — it feels like the club has lost touch with its soul.”Then there was Ratcliffe’s snub to the women’s team in the FA Cup final when they thrashed Tottenham 4-0 in May.The part-owner opted to stay in the North-West and watch the men’s side lose 1-0 to Arsenal. Ratcliffe claimed: “There’s only so much that you can do. And our focus has been on the men’s team.”United’s summer signings such as Joshua Zirkzee have failed to impressCredit: AlamyUnited’s poor form saw them beaten 3-0 at home by Bournemouth on SundayCredit: RexBeating Pep Guardiola’s City under the famous arch ended up a happy occasion.But United staff were told beforehand they would have to pay for their own food, hotel and transport in a break from tradition.Senior employees had their corporate credit cards withdrawn and lost the use of chauffeur-driven cars while match-day staff no longer get complimentary lunch boxes for their efforts.The staff’s Christmas party was also cancelled. Ratcliffe has complained about the facilities at the club’s Carrington HQ with the “mess” of an IT department branded a “disgrace”, while the “dressing rooms of the Under-18s and Under-21s were not much better”.Amorim also happens to have taken over a mess, too. The day before last December’s Ineos announcement, Ten Hag’s team lost at West Ham to lie in eighth.Now they are 13th and the £200m spent after keeping on Ten Hag on isn’t helping.Only Noussair Mazraoui’s arrival from German giants Bayern Munich could be considered worth his £12.8m initial fee. Leny Yoro’s start to his United career, after a £42m move, has been hampered by injury.The rest — £36.5m for Joshua Zirkzee, £38.5m for Matthijs  de Ligt   and £42.3m for Manuel Ugarte — is looking like a waste of the money Ratcliffe sees as so precious.READ MORE SUN STORIESTheir presence represents another disaster for Ratcliffe as well as the recruitment team at the end of what has been little short of an annus horribilis.Oh and Jim, those leaks from the roofs around the ground at Old Trafford still need fixing . . . More

MICHAEL OWEN has named “the sad thing about Manchester United these days” while slamming “stupid” new signing Noussair Mazraoui.The Red Devils are on a dire run under new boss Ruben Amorim that has seen them lose four of the last six games.Michael Owen has pointed out ‘the sad thing about Man Utd these days’Credit: GettyHe also blasted Noussair Mazraoui for his ‘stupid’ lunge against BournemouthCredit: AFPUnited have conceded 14 goals in that time too.And their latest loss came on Sunday as Bournemouth ran riot at Old Trafford in a 3-0 win.The Cherries took advantage of United’s typically slack defending to claim back-to-back victories at the Theatre of Dreams.Amorim’s men were once again lacking at set pieces as they conceded an easy opener.READ MORE IN FOOTBALLBut it was a penalty for Bournemouth’s second which really frustrated pundit Owen.The former United man was left fuming when defender Mazraoui hacked down Justin Kluivert to give away a spot-kick.And afterwards, he branded the new signing’s decision to lunge as “stupid”, while also lamenting United’s inability to fight back when going a goal down.Owen told Premier League Productions: “A little rash? A little stupid, more like. What on earth are you doing?Most read in FootballFOOTBALL FREE BETS AND SIGN UP DEALS“Two players are waiting for him, he’s not going to score from there and he dives in.“Just stay on your feet and usher him away. It’s just a poor, poor decision. The sad thing about Manchester United these days is they go 1-0 down and you never really think they’re going to come back.Old Trafford starts LEAKING midway through Ruben Amorim’s Man Utd press conference as fans say ‘perfect metaphor’“They’re not a good team. Ruben Amorim needs to be watching that game and ensure these players that are not performing do not put on the shirt again. “He needs to be that brutal and that ruthless.”Mazraoui, 27, joined United in the summer from Bayern Munich for just over £12million.He has already played 25 times in all competitions for his new side and been hailed as the best bit of business the club has done for some time.But it remains unclear where he fits in to Amorim’s system.Mazraoui, a right-back in a four-man defence by trade, has been utilised as both a wing-back and a centre-half in United’s 3-4-3 formation.Yet it was Erik ten Hag who really tried to prove Mazraoui’s versatility by using his former Ajax star as an attacking No10 playmaker in United’s 1-1 Europa League draw at Fenerbahce in October.Man Utd ratings vs Bournemouth as Malacia is hooked after horror first halfRUBEN AMORIM suffered his worst defeat of his short reign as Man Utd boss with a shocking 3-0 loss to Bournemouth at Old Trafford.And his flops were easily second best all over the park to Andoni Iraola’s Cherries. SunSport’s Ian Whittell has provided his ratings of the Man United squad…Andre Onana – 5Shaky on ball and his nervousness in holding it too long was transmitted to United supporters.Bad conditions for a keeper but there were also some uncertain moments when he needed two attempts to grasp on to long shots.Noussair Mazraoui – 4Complained bitterly about the penalty he gave away but it was hard to make a case in his defence.Caught out, then panicked and tripped Justin Kluivert from behind to cap what was already an uninspiring display.Harry Maguire – 4All too often was second to the ball or simply failed to get hold of his man, with Evanilson too elusive for the United defender to shackle.Ruben Amorim believes Maguire is perfect for his three-at-the-back formation but the jury is still out on that one.Lisandro Martinez – 5Stood watching as Semenyo swept in Bournemouth’s third goal, the latest in a long line of defensive embarrassments from United.Seems to be struggling, like most of his defensive team mates, with the new system and incapable of doing even the basics.Diogo Dalot – 6Made a couple of good blocks and tried to become involved in attacking moments from wing-back, without having a huge impact.On a day when United’s defence was again found wanting, however, he was not the worst culprit.Manuel UgarteBooked for a cynical foul on Kluivert and too often struggled to cope with Bournemouth runners.Too much of the game passed him by and did not last even the hour as United chased the game.Kobbie Mainoo 6Like most of his team, guilty of some unforced errors but there was no faulting his work rate or drive.Created a great chance when he hounded Dean Huijsen off the ball and set up Bruno Fernandes but gave up the ball for Bournemouth’s third.Tyrell Malacia 3Terrible touch early on drew groans from the home fans, the first of a number of sloppy moments from the fit-again full-back.Predictable that he should give away the free-kick from which the visitors opened the scoring and hooked at half-time.Amad Diallo 7The big winner from the Rashford controversy and could have lit up Old Trafford early on but placed a good chance straight at the keeper.Not a performance on a par with his derby exploits but still looked United’s best hope of carving out a goal.Bruno Fernandes 8Playing higher, and wider, up the field these days and maybe there is a debate over whether that is the best use of his undoubted talents.But in the last five minutes of the first half alone, he had three good chances which might have brought an equaliser.Joshua Zirkzee 5Given the nod ahead of Rasmus Hojlund, a reward for some decent recent performances under his new manager but this was not one of them.Was the closest Red to Dean Huijsen as he headed Bournemouth in front though United’s defending was such a mess, it was not clear whether he was Zirkzee’s responsibility.SubstitutesLeny Yoro (for Malacia, 46) 4Came on as part of a much-needed half-time defensive reshuffle by Amorim but failed to add stability.Alejandro Garnacho (for Ugarte, 54) 5Had a chance when clean through just after Bournemouth’s third but hit it straight at Kepa.Rasmus Hojlund (for Zirkzee, 54) 6Looked like he might have a goal in him and at least forced Kepa into one good stop.Substitutes (not used): Altay Bayindir, Casemiro, Toby Collyer, Christian Eriksen, Jonny Evans, Antony. 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