Well definitely not just £13m....
Income of £74m?
Spend of £106m?
It doesn’t work that way, chief.
Firstly, each fee will be split over the length of the contract, so a £25 million fee and a five year contract would count as £5 million, and secondly the net spend will also factor in wages per annum for the new signings, and minus the wages per annum of outgoing players.