LAST season we were told repeatedly that Sunderland AFC were £110m in debt when owner Ellis Short was trying to sell the club.

Since then, Sunderland were awarded £100m for finishing last in the Premier League, on top of getting £30m for Jordan Pickford, £2m for Vito Mannone and £3m for Jeremain Lens.

That makes £135m, yet we are told we are still millions in debt.

Where has all the money gone?

Joe Mulroy, High Coniscliffe