McCabe, who 'loves the club' according to Mr Birch, is seemingly unwillingly to inject anymore cash into the club. In a revealing interview with BBC Radio Sheffield's Paul Walker, Birch, appointed as Chief Executive in November, comments on how Kevin McCabe would contemplate any offers placed on the table for Sheffield United. Selling all your best assets, more than likely sell-up if an offer comes in, and not wanting to put anymore into the club is worrying, and does, arguably, question Mr McCabe's passion and commitment for the club. Trevor Birch, though, believes the Blades chairman is passionate and still cares about the his beloved Blades. Drastic changes have certainly evolved, it seems, with the ground redevelopments being put on hold.
In a long, intriguing interview, he begun:
'Q. How much debt is the Club in?
TB: "It is not a secret, it is in our annual account but I emphasise that we have a minimal debt relating to the football club itself. We have a bank debt of £22m against non football assets such as the hotel, ancillary properties around the ground, plus £26m by way of soft loans, effectively from Kevin McCabe, his family and the Scarborough Group - that is a very tangible level of support that very few clubs have been able to enjoy."
Q. What is your role here?
TB: "To help the Club stand on its own two feet financially and to assist with finding investment to help take SUFC forward."
Q. Is Kevin McCabe's passion for SUFC still the same?
TB: "Kevin remains a passionate and committed supporter but he has taken his investment in the Club as far as he can; developing the ground and other assets, taking the team into the Premier League and the Play-Off Final etc, and he thinks the time is right for him to say that he can't subsidise us any longer."
Q. Does he want out?
TB: "He loves the Club and wants to stay but if a good deal came in that was good for the club he would stand aside."
Q. Is there a substantial investment in our foreign clubs?
TB: "The accounts last year showed, I think, £2m invested in Chengdu but not in the others, and it did not stop us investing in players, the ground etc over here. It is still early days to see the benefit of bringing players over here, just as is overall international sponsorship of our foreign clubs."
Q. Are we a selling club?
TB: "I think every club is these days apart from Manchester United."
Q. How come Spurs were able to take Kyle Walker during a season-long loan?
TB: "It was in the rules because there was a clause agreed by both clubs."
Q. Where will the Kilgallon money be invested?
TB: "Well, of course, it isn't all upfront. And with our wage bill being so high we have to make a decision to support that wage bill. We have had two years of parachute payments, but receive none now, yet we are running probably the highest wage bill in the Championship outside of clubs who do have parachute payments. It really stretches our resources and effectively means that we are living beyond our means.
"Money has to come from somewhere and we do not have infinite resources, so if we do not find new investment we have to look from within. We have to cut our cloth according to our coat and if we win promotion we will have to adjust the wage bill because of what I have already explained."
Q. Why haven't United spent to strengthen the team?
TB: "Bringing players in is a two-sided equation because it comprises fees and wages. Funds have to be brought in simply to run the Club as well."
Q. Are we in freefall like other clubs?
TB: "No, we have stabilised in this first season without parachute payments, we are 6th with every opportunity of reaching the play-offs. In that sense we are in a stable position but we have to keep re-assessing our situation like all clubs.
"It is a struggle for all Championship clubs to balance the budget and you are forced to speculate on players' wages to give yourself an advantage. Now, we have increasingly to rely on our own resources.
"All clubs are tightening their belts and the January transfer window reflected that because there were was very little money changing hands."
Q. How has Kevin Blackwell done?
TB: "He has a very strong record and I have the highest admiration for him. I have witnessed his organisation and his working with the players, whilst the infrastructure regarding scouting and preparation has been first-rate.
"To do what he has done this season - sixth, having to blood 19 new players and still shape a team spirit - should not be underestimated."
Q. Is there a realistic chance of promotion?
TB: "Sure, we are as strong as anyone when we have our best players fit. In our situation we have to stick to the right strategy with a good scouting network that identifies players who could play in the Premiership and, if possible, bring them on. But with so many clubs in the same boat it can be a bit of a lottery."
Q. Would promotion radically change things?
TB: "In a big way in terms of revenue from the media which is currently around the £50m mark whilst the average Championship club's total annual turnover, including ticket revenue, sponsorship etc is only between £16-18m.
"The difference is remarkable and it is growing which is a big issue. On the back of the new TV rights deal the Play-Off Final could soon be worth around £100m."
Q. Will the ground developments still go ahead?
TB: "There might be a delay in activating them but if there is a choice between that and spending on the team then the team would come first."
Q. What is your message to the fans?
TB: "I would hope they continue to support the team because when fit they are a match for anybody. Considering what they have had to overcome this season they deserve great credit and the manager has done a fantastic job in very difficult circumstances."
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