Bates quotes figures like the Devil quotes scripture. The £9.5m ‘player budget’ is the total of all transfer money, including players’ wages. The 23 per cent overspend, taking it to £11.722m, is misleading. Unlike most clubs, Leeds United’s transfer kitty is included in the wage budget. With £9.5m to spend, Simon Grayson can theoretically afford to pay 25 players (an average Championship squad) £7,300 each, which sounds reasonable enough. The problem is that unless Simon Grayson gets all his players free, he cannot actually afford to offer them that amount because every time he spends money it comes off the total budget. Spend £2-3m buying the quality additions Leeds United fans are demanding and you’re left with very little to pay them. £11.722m sounds like a lot of money but, apart from not being a true figure of what Leeds actually spends on players, it is relatively small beer when compared with what other clubs spend. The benchmark for player wages is 70% of turnover and, currently, Leeds is using a fraction of this. Quite simply, Bates uses figures to bamboozle Leeds fans, deflect criticism, and continue to rip-off the club.