Man City 'cash in' on homegrown exits to service Pep Guardiola complaint - finance expert
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Credit: Getty Images / Callum Doyle
Ben Palmer
Wed 27 August 2025 18:00, UK
Man City are looking to keep Pep Guardiola satisfied with the sale of players who came through the academy this summer.
That is the view of football finance expert Dan Plumley, who told Football Insider exclusively that the sales of James McAtee, Callum Doyle, and the willingness to entertain an offer for Rico Lewis were indicative of the Sky Blues’ approach.
Guardiola‘s side has been radically overhauled after the worst season of his near-decade-long stint in Manchester.
Tijjani Reijnders joined Man City from AC Milan, whilst Rayan Ait-Nouri, Rayan Cherki, and James Trafford have also moved to the Etihad.
However, after spending over £339million [transfermarkt] since January on new additions, the club have needed to be mindful of both UEFA and the Premier League’s financial restrictions.
Whilst not in any immediate danger of failing either, City have taken a proactive step when it comes to bolstering their financial standing.
Credit: Hasan Karim, Breaking Media
This article contains exclusive comment from Dan Plumley, a football finance expert and senior lecturer at Sheffield Hallam University.
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Speaking to Football Insider exclusively, Plumley explained the benefits of selling Callum Doyle to Wrexham and McAtee to Nottingham Forest.
Since both players came through the academy, their sales would be registered as “pure profit” on the balance books, meaning the entire fee can be registered as a profit.
The sales were also a boost for Guardiola, as the Catalan manager has made clear his desire to work with a smaller squad this season.
Plumley said: “When you look at selling an academy player, if they’re not a first-team regular, then there is a financial benefit to the sale for City, because that can all be counted against pure profit for PSR.
Credit: Imago
“There’s a lot of things going on there within that particular mix, and I’m not necessarily sure that City have overspent in this window, but I think the squad size and getting a couple of players out has also been there in the background this summer as well.
There’s always a financial incentive to that, for sure.”
With a view to further reducing Guardiola’s squad, Man City will be willing to accept an offer from Everton for Nathan Ake this summer, Mick Brown told Football Insider exclusively.
The Dutch defender has made 146 appearances for the Sky Blues since joining from Bournemouth in 2020.
Credit: Getty Images
However, Ake has found himself on the fringes of Guardiola’s squad in recent seasons, and the defender made only 18 appearances in all competitions in 2024/25.
The 30-year-old has two years remaining on his contract at the Etihad, and City will likely want to cash in on the defender as his value will only drop in the future.