Manchester United PSR position as deadline looms and Bryan Mbuemo deal close amid £120m spend

Having missed out on European qualification for 2025/26 last season, it would have been easy to think Manchester United would be handicapped in this summer's transfer window.

Instead, they have adopted an aggressive approach to the start of their biggest window in years. After wrapping up the £62.5million signing of Matheus Cunha earlier this month, they are now close to landing Brentford star Bryan Mbeumo.

After seeing an opening offer of £55m knocked back earlier this month, United submitted a new and improved offer in excess of £60m for the Cameroonian earlier this week.

Barring any late snags or hitches, the 25-year-old, who scored 20 Premier League goals last season, is on course to become their second signing of the summer. Between them, him and Cunha scored 35 league goals in 2024/25.

After seeing their opening offer for Mbeumo rejected, United anticipated they would have to pay a similar fee to the one they did for Cunha. It means that if they get the Mbeumo deal over the line, their spending will go through the £120m mark.

As a result of missing out on European football, United's budget for transfers this summer is not as big as what it would have been had they won the Europa League final. No European football means United are missing out on a minimum of four home games that would have improved cashflow via various matchday revenue streams.

It means more strain will be put on the finances heading into the new financial year. Their latest financial results for the first three months of 2025 revealed a more encouraging picture, despite Sir Jim Ratcliffe, earlier this year, suggesting the club was on course to run out of money by Christmas.

United have slashed their workforce over the last 12 months or so, with