From looking at the account, my understanding is that to stand still in the COVID era, we will need to make at least £25m profit in transfers whilst keeping the wage bill the same.
I've tried to imagine a scenario where I'm a DOF/.Scout trying to fulfil that remit to the best of my abilities without taking bungs or helping out my agent mates.
Here's what I've come up with:
OUT:
CASH & WORRALL (money + Part exchange with Burnley see below)
Whilst it might possible to keep Worrall, I think COVID finances plus his mistake at Derby means he has to go. I think the key with football transfers if you have to sell players when they are at their peak value. I don't think Cash can get any more valuable in is position than he already is and Worrall has the potential to relapse due to morale based issues from his Derby mistake if he stays here, so best if both were moved on.
LOLLEY - (sell to Villa c. £10m)
Again, Lolley at the age he is now isn't getting any more valuable playing in the Champ. Best to sell at his peak looking at COVID circumstances and at least can be to his boyhood club.
CARVALHO (money + part exchange with Olympiakos)
Olympiakos are the only club likely to offer near what we paid for him so they're the only sensible option to do business with over him. No point in keeping him if he doesn't fit the style of play or the manager doesn't fancy him.
ADOMAH - (sell to Brum c. £1m)
Apparently Brum want to pay £1m for him. Good business for us at his age if that's the case.
WATSON - (Free)
Able to get a better contract elsewhere, so best to let him go at his age.
BENALOUANE, BRIDCUTT, CLOUGH, HEFELE - (Release)
Not sure if much explanation is needed here.
BOSTOCK, DIAKHABY - (Return from loan)
Manager obvs doesn't fancy Bostock enough. Diakhaby not good enough.
DARIKWA, SMITH, WALKER, YATES (Loan out - lower Championship clubs)
The strategy here is to loan them out to bump up their values before selling them in Jan or at the end of the season.
JOHNSON, MIGHTEN, GABRIEL, RICHARDSON, TAYLOR (Loan out - L1/ L2)
Loan these players out for their development.
IN:
JOHANN BERG GUDMUNDSSEN (part of the Burnley PX) - RW
Looks a similar player to Lolley. Could even be an upgrade as looks more physical.
BEN GIBSON (part of the Burnley PX) - CB
Was signed for big money by Burnley and has hardly had a look-in since going there. Once got in an England squad. Could end up being an upgrade. Left footed and can also fill in at left back which is useful when thinking about our dogshit LB cover.
OMAR ELABDELLAOUI - (part of the Olympiakos PX) - RB
Norwegian right back who can also play right midfield. Looks like he could be a similar type of player to Cash and as he plays for Oly we may be in a better position to get him if EM can pull the right strings.
JACK COLBACK - (Newcastle United - FREE) - DM
We've all seen what he can do. Get him back.
KAMOHELO MOKOTJO - (Brentford - FREE) - MC
Calm, tidy, more defensive minded midfielder. Played enough games for Brenftord to have enough about him.
DANIEL AYALA - (MIddlesbrough - FREE) - CB
Not sure how many people would be keen on him coming back, but he's improved whilst at Boro and is the pick of the CBs with Champ experience available on a free. Tidier at playing from the back.
AHMAD BENALI - (Crotone - FREE) - CM/ AM
Manchester born Libyan attack minded midfielder. Could be a bit of a wild card signing. Has Serie A experience as well and has had at least one good season in Serie A, so could be good enough to step up the Champ. Looks like he is quite strong for a smaller lad and has a decent enough work rate, so could do OK in the Champ.
ALEXANDRU PAUN - (CFR Cluj - FREE) LW
Looked to be the best right footed, left winger available on a free with no one else interested in him. Supposedly been one of the best players in the Romanian league this season with 7 goals and 8 assists but apparently not averse to getting back to help defend.
LYLE TAYLOR - (Charlton - FREE) ST
Despite my slating of him for being a coward, there doesn't appear to be any striker better than him available on a free.
https://www.youtube.com/watch?v=4KUhEz8BjRU
KEEP:
Despite the interest and his advancing years, I decided to keep Grabban as couldn't find anyone of similar ability that wouldn't be a massive gamble to replace him with the money available to fulfil the club's financial remit.