The money spent on interest and buying back debt is more shocking than the debt its self. Over £500 million, more than City have put into the transfer market since 2008 has gone on fees, interest payments and buying back debt. The interest payments since 2005 have been the biggest problem and if there was a positive its that the total debt on the club has dropped.

Total debt has dropped from £484.5 million to £423.3 million. The biggest issue is the Glazers are using the clubs money to do that. That half a billion pound could have instead gone into the team, the stadium and keeping ticket prices down. The positive of the debt dropping also means interest payments are dropping but the amount paid out is still very high. Enough to spend £40 million on a new player per season. £47 million was paid out in March for 9 months for the 2011 accounts but the same period for 2012 it dropped by £5 million to £42 million. As United have bought more of the bonds back, that should drop again for next season.

The IPO which is the sale of shares in the club, most likely in Asia, is another important area people might be interested in. The word is, its still on as United have spent £4 million on bankers fees setting it up but if it goes ahead with the current climate and the high price the Glazers will demand is another story.

The most important area which most people are interested in, is how much United have got to spend this summer and what it could be spent on. The accounts to March showed United only had £25m in the bank account but it also showed £71m had been spent on interest payments and buying back bonds.

I would love to say United will have no money to spend but with television money, sponsorship money and season ticket money being paid in during the summer, that shouldn’t be the case. TV money for second position in the Premier League this season is just over £60 million, season ticket and executive boxes should be in the tens of millions but sponsors like AON will likely only pay in around £10 million from the £80 million deal as £40 million is believed to have been paid upfront. The Champions League and Europa League will likely also be included on top but this will be massively reduced on other seasons due to an early exit.

If a number of players also leave in the summer, which already includes Owen, it does leave space. Key point is that there is a certain number 7 shirt looking for a new owner. The question is, will United spend money on investing in the team or would they again, rather reduce the debt? My guess is the debt will certainly be reduced and I’d look away from the press when they start talking about mega deals. If you want to look at new signings look towards deals the size of Phil Jones or Chris Smalling rather than the £30 million and £40 million stories which will dominate the press.

Follow Andy on Twitter.

Michael Owen has announced that Manchester United will not be offering him a new contact when his current deal expires this summer. This means his last appearance for the Reds probably came in Harry Gregg’s testimonial against Irish League Select XI in Belfast on Tuesday night.

If Owen didn’t speak out about how he intents to play on and sign for another club I’m sure this news would have led to speculation that he could possibly retire after three injured-ruined years at Old Trafford.

Owen said: “At 32, I definitely owe it to myself to have two or three years and play a bit more – but for somebody else.” I won’t lie. Reading these quotes brought a smile to my face. A number of fans, including myself, saw Owen as a Glazernomic signing in 2009. The fact he got the famous number 7 shirt was a disgrace also.

The former Liverpool striker made just four appearances this season and hasn’t played competitively since November due to a thigh injury, therefore, giving him another contact would have made absolutely no sense whatsoever.

My reaction on Twitter led to a number of fans feeling outraged about how ‘harsh’ I am on Michael but should I really apologise? I’m afraid I couldn’t take to former Liverpool star that arrived on a free transfer and put more pressure on our medical staff. He was a hopeful failure.

Owen wasn’t brought in to start week-in week-out. Ferguson saw him as a player approaching 30 that was available as a free transfer. He was worth the chance but after three years, Owen has been a proven failure so I think United are right to release him and move on.

Although, Owen certainly has a highlight of his time at United with an injury-time winner in a 4-3 derby victory over Manchester City in his first season at the club. He also scored in the 2010 Carling Cup final over Villa but was unsurprisingly forced off injured later in the game. But apart from those memorable goals and under all circumstances Owen has made little impact at United, appearing and scoring in predominantly second-tier competitions, and low-level opponents.

He said: “I am only 32. I might look a bit older than that but looking at the likes of Scholesy and Giggsy, it doesn’t half fill you with a lot of motivation and confidence. They are playing into their mid-to-late thirties and I still feel as if I am reasonably young. When I wake up my body feels good even though I have had a few injuries.”

When asked whether he would consider playing in the Championship, Owen replied: “I don’t think the Championship would be an option if I am totally honest. I don’t feel I have lost the ability to score goals or play at a high level. I have been playing and training with top players all my life and that was one of the attractions in going to Man United. We will wait to see where that is. If it is not the Premier League then I may look farther afield. I don’t think I will be dropping into the Championship.”

The club thanked Owen for his ‘contribution’ via United’s official website.

Evra kept quiet throughout the entire race row after he first raised allegations of racism against Suarez at Anfield in October. The Liverpool forward was eventually given an eight-match suspension and a £40,000 fine by the Football Association. Unsurprisingly, Liverpool fans felt hard done-by even though a 115 page report was released to explain why he got the ban.

The fact Suarez snubbed the handshake showed everybody what sort of individual he is. Kenny Dalglish, who was sacked by Liverpool earlier today, said the Uruguayan told him before the match that he would shake Evra’s hand but that was a lie. Not only did he lie to his own manager but he snubbed an innocent man’s handshake to make himself look the victim.

“The whole thing was so difficult,” said Evra. “People thought my celebration at the end of the Liverpool game was because Suarez had abused me, but it was more than that. ”I wanted say thanks to my team-mates. I know everybody was playing to win for Manchester United, but it was also a little bit for me.

“That game was the most pressure I’ve ever felt in my life – and all to do with shaking his hand. It was very difficult to decide what to do before the game. Many people would never try to shake his hand. But I tried and he refused.

“For me, it was like, “What’s going on?” You see the first tackle, a tackle on Rio Ferdinand? If it was Suarez then I could have had a red card straight away and I’d have been off the pitch.”

Patrice Evra, Wayne Rooney and Ashley Young all got their names on the scoresheet for United with Chris Scannell scoring the only goal for the Irish side.

Hero of the Munich Air Disaster

Harry Gregg was one of the survivors from the Munich Air Disaster and he is relatively unknown for the heroics that he performed on that dark winter night; a date that has become etched in the minds of football fans all over the world.

Gregg was one of Matt Busby’s foundations within the squad he built after the horrific disaster. There wasn’t many goalkeepers like him back then and Paddy Crerand can be quoted “he was ahead of his time.” Busby always had an eye on Gregg even though United already had Ray Wood between the sticks, an established England international. United made Doncaster an offer worth £23,750 in 1957 which Peter Doherty was hesitant to accept.

Matt Busby was already building something special but Harry Gregg added to that. His debut came against Leicester City on the 21st of December and United won 4-0, therefore, he was quick to get his first clean sheet (one of 48 in his United career) out of the way. However, his ability was never doubted. Gregg went on that summer and was voted best goalkeeper at the 1958 World Cup.

‘The hero of the Munich Air Disaster’ was always an outspoken individual that feared very little. On that horrific night in Munich after the plane crashed, Gregg escaped the aircraft and was warned to get out of sight before it blew up. However, he didn’t listen. Instead he pulled some of his teammates from the burning plane including Bobby Charlton, Jackie Blanchflower and Dennis Viollet. Among those he rescued was Vera Lukić, a pregnant wife of a Yugoslav diplomat and her daughter, Vesna, not to forget Sir Matt Busby.

The words “legend” and “hero” and used far too frequently nowadays, but Harry Gregg is the definition of both things. Speaking about his time at United before the testimonial, Gregg said “I left the Hollywood of football when I left United. When you leave the only way is down.” In 1966 Harry signed for Stoke City where he only made two appearances before leaving to manage Shrewsbury Town.

Harry Gregg never liked being in the spotlight and preferred getting his head down, preventing people from scoring goals. I’m not sure whether he enjoyed being the centre of attention tonight but you could still see the emotion on his face when paying respect to United for making the event happen.

One of the stand-out quotes of the night came from Ferguson: “you should not forget players who created history at your club.” It was a fitting night at Windsor Park and everybody enjoyed themselves. Michele Fornasier and Luke Giverin also made their first team debuts in the second half.

Only three current United payers made the side and they were Rio Ferdinand, Paul Scholes and Ryan Giggs. They were joined by three members of the squad who won the treble in 1999; Gary Neville, Peter Schmeichel and Roy Keane, with Cristiano Ronaldo completing the Old Trafford contingent.

Schmeichel; G Neville, Adams, Ferdinand, Cole; Ronaldo, Scholes, Keane, Giggs; Henry, Shearer.

In other news, Ryan Giggs was named best player in Premier League history.

We had days like yesterday, winning important games in the last couple of minutes. Just go back to the unforgettable night in Barcelona against Bayern Munich. The two goals we scored in stoppage time. It’s matches like that fans will never forget, but we can’t and won’t do it all of the time. City had their turn yesterday, so we can only come back again next season stronger and more determined to prove the critics wrong.

5 important factors from the 2011/12 season

1. Complacency, our greatest enemy. The Reds started the season well, breaking down teams and playing breathtaking football. Once we got over a few hurdles complacency began to kick in as it usually does. The problem was that we never really moved up a gear because that ‘c’ word kept us stranded.

If it wasn’t for complacency, United wouldn’t have been knocked out of the group stages in the Champions League and we would’ve beaten Ajax at Old Trafford. The squad was/is good enough. Our run in Europe this season isn’t something we want to remember, so we can only hope for an improvement next season.

Our cup runs in general haven’t been great but with the squad in transition, we can hardly complain about where we finished in the league. But I refuse to use United’s transition as an excuse. Ferguson believed in a number of young players this season and I’m sure we will see a real improvement next season. The future is Red.

2. Injuries. How much have they fucked us over, eh? Losing Vidic before Christmas for the remainder of the season was a huge blow. I didn’t think we could cope because Ferdinand needed a rest more often than he used to. But thankfully Evans, another scapegoat in our squad, got his head down and had his greatest season yet.

But why was our injury list hit so hard throughout the season? The United Religion, I recall, complained about our medical staff. Although, I find it strange how a highly qualified group of people at the biggest club in the world could forget how to do their job. For example, you don’t wake up in the morning and forget how to wipe your arse.

The reason we picked up so many injuries is down to the lack of pace we’ve been playing at. It’s been slower than usual and I believe part of the reason Berbatov was put aside is because Ferguson is looking to change our set-up to something faster. It worked in 2008 when we won the double.

3. Patrice Evra needs cover or to be replaced? The French left back plays almost every game each season and now that he has hit his thirties, we can’t keep expecting that from him. It’s a huge ask for any player, especially at this level.

Unfortunately, I don’t think Evra has been the same player since the 2010 World Cup in South Africa. He was blamed for how the French international team crashed out of the competition after certain players went on strike. Another incident from an international tournament where a United player gets the blame. Lovely.

To back up my point though, Evra doesn’t get up and down the line like he did in previous seasons and his final ball can be awful at times. Nor do I feel comfortable watching him defend. I wouldn’t go to the extent of saying Evra is a liability but I would like to see investment this summer and not only in midfield.

4. We had a number of newcomers in the starting eleven for a lot of the season. David de Gea, Phil Jones and Ashley Young all witnessed their first season at Old Trafford with the majority of it starting instead of breaking into the squad within a matter of time – coming on from the bench and so on.

The three players are young and joining a club like United was never going to be easy, especially in your first season. David, for one, had a rough start with the media getting on his back after just two appearances against City and West Brom. But he bounced back like no other with his save preventing Juan Matta’s free kick being the turning point of his first season in England.

Phil Jones became one our most important players up until Christmas. It got to the stage that Sir Bobby Charlton compared the 20-year-old to Duncan Edwards. The defender played in three positions, including midfield where he represented England against Spain at Wembley. However, the second half of the season saw him play at right back more often. He wasn’t as influential but he still looked like a leader which is something you don’t see in many players his age. Jones will be hungrier for success next year.

Where to start with Ashley Young? He came into the squad eager to impress and looked a real threat from the left. The 26-year-old also offered more support than Nani for Evra which, I guess, isn’t really hard but still… That will stand to him in the bigger games, increasing his chances of being selected. Like all wingers nowadays, Young can be incredibly frustrating. Consistency is something I’m sure he will improve on but some of his antics were embarrassing e.g, the dives against QPR and Villa. Ferguson says he talked to him about it but I am excited nonetheless to see more of Young next season.

5. Manchester City’s greatest ever side beat ‘Ferguson’s worst squad in 25 years’. When you look at the money they have spent and then back to the squad we’re building, you would be foolish to feel worried about some supposed domination Alan Hansen spoke about on Match of the Day Sunday night. We have a fantastic set of talent coming through the ranks at the moment, so like I’ve already said, the future is Red.

There is no hiding the fact Manchester United fans hate the Judas cunt but this is nothing short of disgusting. The smile on Tevez’ face shows that the Argentine probably doesn’t see any wrong in what he is doing. This is supposed to be an evening for the City players to enjoy themselves after a hard fought season but no, Carlos who ran away from his club for six months wanted to spoil things, again.

It is likely to overshadow the humbleness City players like Kompany and Hart showed yesterday after full time. Professionals that work hard and respect their club and supporters. If there’s one thing I’ve learned about Carlos Tevez, it’s to expect the unexpected. He has reached new lows and deserves serious punishment.

In the unlikely scenario that Sunderland would be totally there for the taking and United would indeed score at least ten goals, Sir Alex Ferguson opted for a safe 4-5-1 formation to try and ensure the victory and leave the rest in the lap of the football Gods. Ryan Giggs came in for Hernandez and Johnny Evans was a welcome return alongside Rio Ferdinand.

Naturally United started with a few nerves and the game, during the opening exchanges, was a little tentative. However, with the Reds playing with the 5 in Midfield it didn’t take long before we started to control and dominate in all areas. Once Scholes and Carrick got hold of the ball they were able to involve Young, Valencia, Jones and Evra, all of whom looked threatening down the wings.

With the travelling United faithful in excellent voice as always, a real credit to our club, the men in the middle were spurred on and played with great intent. The threat was most notable from the wings with Valencia and Evra managing to get behind the Sunderland full backs and deliver a variety of different balls for the defence to deal with.

With United pushing to open the scoring, and Sunderland providing little threat other than a speculative effort in the 6th minute from David Vaughan, it was only a matter of time before we took the lead. Given his record this season, it was only fitting that it was Wayne Rooney who gave United the lead. Phil Jones swung in a cross from deep, picking out the unmarked Rooney who had the simplest of tasks to nod in unchallenged.

With City still goalless United were sitting at the top of the league. With the United fans jubilant the players were likely to have known the current standings. And with that in mind there was an eagerness to kill the game off early. United therefore continued to attack, and with that came a number of chances. Giggs had a fierce shot saved well by Mignolet and Rooney struck the woodwork with a beautifully floated free kick. And it was Rooney who could have eased all the pressure. When Valencia once again burst into the area along the touch line, he showed great vision and composure to pull a ball back to Ashley Young who was completely unmarked just 12 yards out. He should have scored himself but rather than taking a touch he snatched at a shot first time. As luck would have it though, Rooney saw the ball rolling towards him, and being unmarked barely 2 yards out couldn’t miss. He did miss. He actually missed the ball. The only explanation was that he had, literally, taken his eye off the ball. Scarsley believable, and a chance missed that could have come back to bite us.

Shortly before the half time whistle the United fans noise dulled a little as news filtered through that City had, inevitably, taken the lead against QPR. Weather the players sensed it or not, the United fans soon found their voices again to spur on the team, I don’t know. Either way, United continued to play their game and looked comfortable.

A volley late in the half, however, from ex Red Fraizer Campbell reminded United that the lead was fragile. It was Sunderlands only creditable chance of the half, and Campbell would have been disappointed (honest) not to have found the net. Previously, Sunderland were restricted to tough tackling and trying to disrupt Uniteds flow.

The second half was far closer but United once again started on the front foot, with Rooney again testing the Sunderland ‘keeper. Then came eruptions of joy from the away end. QPR had somehow found an equaliser at City. All of a sudden United were leading the pack again. But with this came added pressure. Add the pressure to retain this lead to the fact that Sunderland realised they should try and give their fans something to cheer about on the final day, and we had a United side which looked very nervy.

Sunderland now looked to press United and United did get a little scrappy, losing a bit of composure at the back and therefore inviting the pressure on even more. This Sunderland spell lasted a good 15 minutes. A 15 minutes which had all United fans stupidly tense.

The away end, playing a massive part as always with their support, again added to Uniteds display. Wild scenes again left nobody inside The Stadium of Light with any doubt, QPR were beating City! This time United relaxed and went back to playing in the manner of the first half: dominating, controlling, forcing Sunderland to commit fouls and creating chances.

This time, rather than being sloppy in taking their chances, United just found themselves lacking in a bit of luck as well as a goalkeeper at the top of his game. The Sunderland stopper was alert to deny Young.  Rooney once again struck the woodwork from a free kick. Then it was Scholes who struck the post, running onto a half cleared cross to exquisitely volley a shot. He beat the ‘keeper but the shot struck the inside of the post. The rebound found its way to Ryan Giggs who unleashed a truly magnificent shot at goal, only to see his effort palmed over by a world class Mignolet save, after bouncing to his feet after the initial Scholes effort. All these missed chances were just adding to the butterflies that we all had. Typical United, never doing it the easy way.

As time ticked away possession was paramount. With City needing two goals, and Sunderland now on their summer holidays, United held the ball for almost the entirety of the final 10 minutes. Nani, on in place of Ashley Young who had taken a knock, added a little freshness and worked hard to help United see the game out.

When the game ended, United were top of the league, City had equalised but that wouldn’t be enough. Barley had the players shaken hands though and the mood changed. In the cruelest of twist City had scored a second injury time goal and with it won the league.

It was a devastating end to what had been a good performance and a very hard fought season. The pain on the players faces when the news was broken was plain to see. This pleased me immensely, they care and they will take that pain with them into next season and use it. As for the manager? His first thoughts were not to consol his players, not to think of what might of been. It was to take his players to the United fans, to thank them for their support on the day and to thank them for their support all season. And to say sorry. Our fans duly let their voices of respect and love be heard.

I’m proud of my team, I’m proud of my manager, I’m proud to be a United fan.

You can follow Adam on Twitter here

Whilst the majority of us are complaining about how awful the new strip looks, our performance on the pitch is priority and that’s always been the case.

Even when Wigan were getting violently bummed by the throbbing cock of Chelsea I still told my boys that football was a funny old game and you just never know what might happen. When Drogba had his tantrum over the penalty taking I honestly saw that as the turning point, Wigan will be buoyed by that I said. As Chelsea notched their 7th goal I finally realised that even with an attack boasting the penetration of Rodallega it was unlikely that Wigan would get back on terms and the title was gone.

And here we are again, despite everyone awarding United the title a few weeks ago we have managed it fuck it up Newcastle style as we find ourselves relying on QPR this weekend. Q P Fucking R. This is even more hopeless than Wigan in 2010 as they have the worst away record in the league and in their last game away from Loftus Road, they were battered 6-1 by a Chelsea side that lost 4-1 against Liverpool. They have a smaller chance of winning at Wastelands than Gary Glitter has of designing the new kids clothing range at George for ASDA. However, I do and will still believe that they are going to win even to the point when City are winning 103-0 and Tevez is feasting on the exposed flesh of their left backs neck.

I cant afford another lego session praying that a defender will get sent off or an attacker will suffer a rectal prolapse and have to be swept off the pitch, so I have been looking into placing a hex on the entire City team. A quick search of the interwebnet.com directed me to a 4 step guide from apparently famous occult author Damien Mulkrin (although as far as I know he might be a horse whisperer);

1. Rise from your bed at midnight. Sit cross-legged on the floor in a dark, empty room and whisper the words: “Evil, live, live, evil” over and over for one minute. In your mind’s eye, picture the person you want to curse.

I intended to do this on Strongbow Thursday, but forgot as I was watching an old ‘Gavin and Stacey’ on Dave. Instead I sat on the end of my bed at 1.31am and squinted at my phone mumbling “shit the bed, its late, shit the bed, its late” but in my minds eye I was cursing Yaya Toure.

2. As the image of the person appears to you, visualize great harm coming to him or her. For example, you might watch with delight as a car runs over him or he falls down a flight of stairs.

I didnt exactly manage this, as I got a bit tired and started to fall asleep, so to compensate I started to imagine Gareth Barry and James Milner being outed by the “you arent really a footballer” campaign and subsequently being fed to Zambezi sharks having been coated in elephant blood.

3. Savor the victim’s agony – but don’t forget: the misfortune you visualize is the misfortune your victim will suffer in real life.

If this bit comes true I will be as happy as Luis Suarez in a white outfit sat on a camomile lawn in deepest georgia at the turn of the 20th century. Surely Sky could make it a PPV (pay per view) event; they might even be able to use the Olympic white elephant or swimming pool as I think it is officialy titled. Fill the pool with hungry sharks and maybe invite Aston Villa fans to enter a ballot to coat Barry with blood. Then fans of the actual football would be allowed to cut James Milner with blunt and rusty screwdrivers as punishment for the lego headed imposter earning money pretending to be a footballer. Once the fuckwits were ready maybe children suffering from terminal illnesses could do the actual “pushing in” thus making their final wishes come true.

4. As you continue to revel in the imaginary evil you have brought to your enemy, whisper: “Powers of darkness, make this so.” Contemplate your actions for a minute or so and then, says Mulkrin, “your work is done.”

I may have fucked it at this point, instead of whispering the final clinching statement I fell asleep and ultimately dreamt that I kicked a black mamba snake into a brook that my younger cousin was wading through conducting an Ad Hoc school field experiment. I am sure the outcome will become apparent soon enough, if City win the league on Sunday without suffering any fatalities I will be ringing my cousin to warn him to stay away from the temptaiton of water testing surveys.