Manchester United spent more than £4 million on the hiring and firing of sporting director Dan Ashworth, their latest financial accounts have revealed.

Ashworth, who lasted only 159 days in the job, cost around £1 million to fire after the club paid roughly £3 million to extract him from Newcastle United in acrimonious circumstances.

The figures mean that the combined cost of sacking Erik ten Hag, hiring and firing Ashworth and appointing Ruben Amorim was more than £25 million.

It cost United £11 million to hire Amorim from Sporting in November, £10.4 million to fire Ten Hag and his staff, and £4.1 million to appoint and then sack Ashworth.

The revelation comes as Sir Jim Ratcliffe prepares to make another 100 members of staff redundant, taking the overall cull to 350 since he took control at Old Trafford.

The club’s latest financial accounts reveal: “Exceptional items for the quarter were a cost of £14.5 million. This relates to costs associated with the departure of former men’s first team manager Erik ten Hag and various members of football staff.”

United’s accounts also reveal a second-quarter loss of £27.7 million, with revenues down by 12 per cent compared to the same period last year. This decline was largely driven by the reduction in broadcast revenues as a result of United’s failure to qualify for the Champions League.

The publication of the latest financial figures comes as former United defender Raphael Varane revealed his surprise that Ten Hag remained as the club’s manager beyond last season, as the Dutchman’s “connection with the group no longer existed”.

United sacked Ten Hag in October, only a few months after extending his contract following the club’s FA Cup final victory over Manchester City.

Varane: ‘Connection between Ten Hag and the group no longer existed’

The publication of the latest financial figures comes as former United defender Raphael Varane revealed his surprise that Ten Hag remained as the club’s manager beyond last season, as the Dutchman’s “connection with the group no longer existed”.

In an interview with The Athletic, Varane also said that Ten Hag attempted to gain respect “through fear” at United and that he was always “in conflict” with certain senior players at the club.

Varane added that his relationship with Ten Hag was “a bit idiosyncratic”, saying: “It’s hard to find the right words. It was very tense at times. Sometimes he made an effort to listen to the players’ feedback. Sometimes he made decisions without listening to the players’ feelings. So there were ups and downs. It was complicated at times.

“We had a robust discussion. We told each other some truths but then I didn’t play for almost two months. I said I didn’t agree with certain ways of doing things regarding the relationship between him and the team.

“It wasn’t something that I thought was good for the team because some of the players were not at all satisfied. It was not good in terms of the relationship with the coach.”

Varane, who has now retired from playing after suffering a knee injury earlier this season, told The Athletic he felt Ten Hag made an example of players such as Cristiano Ronaldo and Jadon Sancho.

“He always needed an example of a player who was alone the entire time he was at Manchester,” said Varane. “He did that with at least one important player on the team. He was always in conflict with certain leaders of the group. That is his way of managing.”

Varane enjoyed a hugely successful career with Real Madrid, where he won four Champions League titles, before joining United in 2021.

He made it clear that United’s internal structure does not compare favourably with Madrid, saying the Spanish club had a “defined” way of doing things, while at United there was no “clear or defined” structure.

Antony, the United winger who has found his form on loan at Real Betis following a disastrous £85 million transfer from Ajax, also added to the chaos at the club by saying he has found his happiness again.

“The most important thing is that I have found myself again. I am happy to be enjoying myself every day. Things go well when we are happy, content,” the Brazilian said after scoring three goals since his January move.

“I was playing little, but I have been working a lot. I needed to be happy with myself. The best version of being happy with myself is the most important thing. I played very little in Manchester, but I am grateful to them and also to the coach, who spoke to me.

“I have also done very well in Manchester; I won two titles, and I am very grateful. But when I say that here, I have found myself, happiness, the people are like us in Brazil. The sun helps a lot. I am very happy here. Every day I wake up with a smile and that is very important.”

Mainoo return date emerges but Tuchel faces early England headache

Kobbie Mainoo is targeting a return from injury after the March internationals in a blow to Thomas Tuchel ahead of his first two fixtures as England manager.

Mainoo, 19, missed Manchester United’s defeat by Tottenham Hotspur at the weekend, with his club confirming a muscle injury without a timeframe on recovery. It is understood he will be sidelined until after next month’s international break.

The midfielder is hoping to return for Manchester United’s fixture against Nottingham Forest on April 1, meaning he will miss the games against Everton, Ipswich, Fulham, Arsenal and Leicester as Ruben Amorim’s team look to climb the table.

Mainoo had an injury earlier in the campaign, ruling him out of the October and November camps under interim England coach Lee Carsley. His latest comeback came in the FA Cup win over Leicester City, when he was replaced by Joshua Zirkzee midway through the second half.

The United midfielder was the breakout star of the European Championship last summer under Gareth Southgate. He also played in the first round of matches under Carsley and Tuchel was expected to select him next month to face Latvia and Albania.

Tuchel’s options

While at Chelsea and Bayern Munich, Tuchel has often played a 4-2-3-1 formation with two holding midfielders. With Declan Rice and Jude Bellingham established as England senior players, there could be a place in central midfield for the taking.

Angel Gomes was praised as the future of the England team when selected by Carsley, while Conor Gallagher has been a dependable squad player, although is not starting for Atlético Madrid. Adam Wharton has not featured in a squad since the Euros, while Curtis Jones has staked his claim while playing for Liverpool this season.

Injury worries

England will play their first qualifiers on March 21 and 24, so there is plenty of time for the likes of Tottenham striker Dominic Solanke to return to action. Bukayo Saka, however, is expected to return after the international break.