NIALL Quinn's proposed takeover of Sunderland is unlikely to be completed by the time the club's players return to preseason training on June 26, but the current board are putting plans in place to ensure the squad is not under-prepared for their first season back in the Championship.

Quinn's consortium, which is being supported by leading Irish property developers Sean Mulryan, head of Ballymore Homes, a company that boasts a property portfolio of £15bn, and Sean Dunne, is currently embroiled in a process of due diligence in which it is sifting through the club's accounts.

City sources suggest this is taking slightly longer than expected and, while the delay will not affect the outcome of the ongoing takeover talks, it could have an impact on Sunderland's preseason preparations.

Quinn's consortium, which is understood to be valuing the club's stock market shares at around £15m, will not be in a position to make a formal offer for current chairman Bob Murray's 56.8 per cent stake until due diligence is complete.

That could still be the best part of a month away, despite Sunderland's board formally confirming takeover talks were underway on April 28.

Once Quinn makes a formal offer to Murray, he will be legally obliged to make an identical approach to the club's remaining shareholders. They will then be given a statutory 21-day period in which to respond.

Given that due diligence is unlikely to be completed before the end of May, the chances of Quinn's consortium being installed before the end of June are receding fast.

Therefore, the current board are having to make contingency plans in case pre-season training begins without a new ownership structure in place.

Those plans, which Quinn is understood to be aware of, involve members of the current backroom staff drawing up preseason training schedules to prepare the Black Cats squad for the start of the Championship season on August 5.

Interestingly, Kevin Ball is likely to be an integral part of such planning given his continued involvement in Sunderland's Academy structure.

The former centre-half has been stripped of his caretaker tag - the Black Cats are effectively functioning without a manager in the close-season - but he will continue to be involved in footballing affairs.

The Sunderland hierarchy will have to draw up a retained list prior to Quinn's takeover being complete, and it is understood midfielder Martin Woods has already been told he will not have a future at the Stadium of Light next season.

However, Grant Leadbitter, another youngster whose contract came to an end at the end of last season, is expected to be retained on a new deal.

Players' contracts are not the only issues that are currently being resolved, as the club have also announced season ticket details for the forthcoming season.

The timetable for the current takeover talks has prevented Sunderland's current board delaying the renewal process any longer.

Prices have been rolled back to the season-ticket prices of the 2004-05 Championship-winning season, although they will only apply to supporters who renew by a June 12 deadline. After this date, the prices could be subject to change.

"I appreciate that supporters' loyalty has been severely tested over the course of the season and I am truly sorry that they have been let down in this way, " said Murray. "As supporters, we all want what is best for the club, and I am doing everything I possibly can to achieve this.

"As we look ahead, this is a time of potential change for the club and its supporters. We have rolled renewal prices back to the 2004-05 Championship-winning level in recognition of the difficult season everyone has just experienced and to ensure they do not lose out financially during any potential transition period for the club.

"The best way for fans to secure their rightful place in our club's future is to renew their season ticket."

Seats not currently reserved for season-ticket holders will also go on general sale for new purchasers from Monday, May 15, and supporters can get further information from the ticket office on 0845 671 1973.