Sheffield United: The big challenges facing Paul Heckingbottom during his second year in charge

Navigating a squad which has proven worryingly susceptible to injury through the remainder of the campaign is the most obvious, with United entering the World Cup break ranked second in the Championship table and on course to secure promotion. But arguably the toughest Heckingbottom will face, even if Premier League football is secured, will be reprofiling a team without significant transfer funding. And potentially, although no one dare say so at Bramall Lane right now, coping with the loss of some key names as some of the most valuable players at Heckingbottom’s disposal enter the closing stages of their present contracts.

Heckingbottom came as close as possible to acknowledging there will be some high profile departures during a discussion about United’s fiscal policy. Confirming his brief includes turning them into a self-financing football club, he said: “I understand what the club’s goal is. If you want to be a sustainable club, you know you are going to get player sales. So how do you invest the best money to help the team?”

Given that he chooses his words carefully during media briefings, taking time to consider some of the more taxing questions he is posed before delivering an answer, Heckingbottom’s admission is the most compelling evidence yet that United are approaching a critical moment set to define their future in the medium term. Coupled with the fact so many of those under his command are approaching the final stages of their present contracts - clauses, potentially extending those by 12 months, still have to be triggered - it does not require a genius to fathom that Heckingbottom is delivering big results on a dwindling budget. United’s hierarchy has done plenty of things right. But their failure to ensure the power, when it comes to renegotiating agreements, rests with the club - something Heckingbottom’s predecessor Chris Wilder worked to address - is a mistake. Either that or a sign that some big decisions await. It seems unlikely, after seeing their client travel to the World Cup with Senegal, that Iliman Ndiaye’s representatives will be in any great hurry to extend. Sander Berge, whose deal also expires in 2024, is known to be relaxed about the possibility of staying next term. But, like Ndiaye, isn’t expected to commit beyond that date.

Heckingbottom, who wraps criticism of his employers in diplomatic language, also goes out of his way to praise them even when none is necessary. The relationship he has cultivated with owner HRH Prince Abdullah bin Musa’ad bin Abdulaziz Al Saud and, perhaps even more importantly, those who advise him, could prove important over the coming months.

“It’s all about doing the best with what you’ve got,” Heckingbottom said. “We’ve had to make things tighter. But budgets are, to some extent, irrelevant.”

Some, but far from all, of the problems United must solve in order to continue their recent progress will be solved by regaining top-flight status.

“I’d like to think we’re in the mix around May,” said Heckingbottom, ahead of next month’s game against Huddersfield Town, “To give us a chance of getting that ultimate goal.”