The Guardian reports that Manchester United's limited funding situation remains unresolved and the summer transfer market remains a tough test. Profit from the sale of players will once again be key to signings, which is why Sir Jim Ratcliffe is still willing to sell Garnacho and Kobe Maynor.

The 40-year-old Ruben Amorim is looking to strengthen his squad and is increasingly frustrated with the chaos of his squad and wants to stick to his favoured 343 formation, but his players are unable to execute their tactics. However, the club is limited by the Premier League's PSR profitability and sustainability rules, and needs to rely on selling academy players to gain room for reinforcements.

British media revealed that in the just-concluded January winter transfer window, Manchester United can only afford to pay 25.1 million pounds, which they spent to buy Patrick Dolgu from Lecce and Eden Evan from Arsenal.

The Red Devils managed to loan Marcus Rashford to Aston Villa and Antony to Real Betis, but still did not have the funds to buy a new striker, even though Villa paid at least 75 per cent of Rashford's £325,000 weekly salary and Betis paid 84 per cent of Antony's weekly salary.

United will reportedly have to sell stars to raise funds for a rebuild in the summer transfer window, especially as the price of a new striker is certainly not cheap. United are currently facing serious problems with Hojlund and Zirkze unable to score in more than 10 games, and Amorim even sent back midfielder Kobe Mayno as a false number nine against Crystal Palace.

Last month's report suggested that almost the entire Manchester United squad could be sold for sale as long as the price was right. Garnacho and Meno are the team's best-selling players, and United hope that the two can sell together for a high price of 130 million to 140 million euros, so that the club will definitely not violate the PSR and UEFA FFP financial fair play rules.

For Academy graduates like Meno and Garnacho, the revenue is counted as 100% profit, while the introduction of new signings can be "amortized" by signing longer contracts, so that revenues can be increased and expenses can be cut to achieve the goal of financial balance.

United are also hoping Marcus Rashford can excel on loan at Aston Villa and attract buyers in the summer, with Villa offering a permanent option of £40 million, but only a 27-year-old star can convince them to activate the option if he plays at a high level.

British media revealed that INEOS magnate Sir Dave Brailsford recently unveiled a strategy called "Mission 21" to Manchester United employees, aiming for Manchester United to win the 21st top league title. Bouguie drew up a blueprint for United's future with the assistance of James Morton, professor of kinesiology at Liverpool's John Moores University, which they presented to senior staff at the club's Carrington training ground at the end of last year. They also unveiled Manchester United's "Plan 1" (Mission 1), that is, to fight for the first Women's Premier League title in the team's history.

The 21 Crowns and 1 are both part of Manchester United's '150 Project', which was proposed by CEO Omar Berada last autumn to celebrate the club's 150th anniversary in 2028. However, for the plan to materialise, United must first ensure financial health. Ten Hag spent more than £600 million in two years in charge and now United have to live with the consequences.