Sheffield United told they must lift their transfer embargo is a threat to progress

After his employers were sanctioned by the English Football league for failing to meet repayments relating to previous player purchases, Paul Heckingbotton was unable to strengthen his squad during the mid-season window despite agreeing to terminate Reda Khadra’s loan from Brighton and Hove Albion.

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A statement, issued by United when the punishment was first imposed, suggested they were confident of settling their debts within the space of seven days. But nearly two months later, they are still to reach agreement with those clubs who reported them for defaulting on payments, with fees for the likes of Anel Ahmedhodzic and Rhian Brewster being spread across the course of their contracts.

Speaking before his team’s defeat by Luton Town last weekend, Heckingbottom praised the visitors for their intelligent recruitment; citing it as a factor behind their ability to challenge towards the top end of the Championship table despite a relatively meagre budget. Given the off the pitch situation at Bramall Lane, his words also served as a reminder to United’s board of directors that failing to address the situation could have a detrimental effect upon future results - particularly given that many of the 45-year-old’s rivals are already making plans for next season.

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“Every club wants to do it, because you aren’t going to improve if you aren’t signing players,” said Heckingbottom, whose side are second in the table ahead of Wednesday’s trip to Sunderland. “Take Luton, and you see how important that is. Their budget has been growing year on year and they’ve been recruiting to a plan all the way through. Those signings, because of that, have worked and that’s why they’ve been so successful when many people thought they wouldn’t be. It shows the progression you need to be making, always.”

Despite the uncertainty surrounding United’s future ownership, The Star understands the financial issues which have stymied Heckingbottom’s attempts to reprofile his squad are not related to Dozy Mmobuosi’s proposed takeover, which is currently being scrutinised by the EFL. Much of the good work United have produced on the pitch this term has been in spite, not because of, events behind the scenes with a new training surface at the Randox Health Academy not being declared operational until the festive period. Coaching staff had initially been working on the assumption it would be in place and ready to use at the beginning of the campaign, with Heckingbottom, in the most diplomatic manner possible, suggesting the delay had contributed to the injury crisis which threatened to derail United’s campaign over Christmas.

“Incrementally, because of that progression, Luton have been building off the pitch too,” said Heckingbottom. “I don’t know the people down there but they’ve been putting things in place, from what I’m told, to improve things there as well. There’s a constant push to get better, which is what we’re trying to do as well.”