Manchester United are set to release their financial figures for the final three months of 2024 today and the latest accounts are likely to include the settlement for sacking Erik ten Hag and his staff and appointing Ruben Amorim as his replacement.

The figures could also include any pay-off for sporting director Dan Ashworth after he left the club in December, although the figures will be grouped together rather than broken down individually.

The accounts cover October, November and December, so include Ten Hag's dismissal and Amorim's appointment, with United paying a fee to Sporting to appoint Amorim as well as the backroom staff he has brought with him.

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The figures will be analysed at a time when Ineos are considering more redundancies at the club, with 250 staff laid off last year. A meeting with staff is set to take place next Monday when plans could be outlined in more detail. It is expected that at least 100 employees will leave in the latest cull.

The pay-offs for Ten Hag and Ashworth will be seen as expensive mistakes for Ineos. The Dutchman only narrowly escaped dismissal in the summer, but after surviving an end-of-season review where his job was at risk, his contract was extended and he was handed a £200million war chest in the summer window.

That new deal meant it was more expensive to sack Ten Hag this season. Ashworth was also dismissed just five months into his tenure at the club and after a long process to appoint him from Newcastle United.

Those pay-offs will add to the estimated £60m that has been spent on sacking managers and their backroom staff since Sir Alex Ferguson retired in May 2013.

In June 2022 United's end-of-year accounts revealed exceptional costs of £24.7m which went on compensation to Ole Gunnar Solskjaer and Ralf Rangnick and some of their backroom teams.

United paid around £5m to David Moyes and his backroom team when he was dismissed and £8.4m to Louis van Gaal after he was sacked following his FA Cup triumph in 2016. When Jose Mourinho was sacked in December 2018 the pay-off was £19.6m.