Manchester United spent £8.6m restructuring and paying off the 250 members of staff who were sacked as Sir Jim Ratcliffe culled the number of employees at Old Trafford.
The costs – described in their first-quarter accounts as “restructuring of the group’s operations, including a redundancy scheme” – contributed to United making a £6.9m operating loss for the first three months of the financial year, though the club had a net profit of £1.4m.