How Man United Class of 92's Salford dream fell flat with £23m losses, desperate need for investment after losing a billionaire backer and at risk of a 'crushing' relegation, writes IAN HERBERT

The lower leagues are where the real test of a football manager's mettle resides. Last week, Butt left the chief executive's post, declaring a wish to go back into coaching - though evidently not in Salford City's dugout. Salford City have been stuck League Two for the past five seasons since climbing four divisions in the first four years under their new owners Gary Neville, Nicky Butt and most recently Pete Lim have all stepped back from roles at the club Karl Robinson's side have made a slow start to the new campaign and sit 18th after 11 matches The club are seeking new investment and seem to need it badly. David Beckham was a surprise guest of Birmingham City owner Tom Brady at St Andrew's last month The interim CEO, after Butt's departure, is club finance director Jonathan Jackson, respected in the game for a decade as Wigan Athletic chief executive. Former striker Graeme Sharp remains one of Everton's greatest ever players in their history Premier league antics at grassroots The junior football season, back in full swing, is bringing its usual joys, including the sight, during preparations for a free-kick last Saturday, of two young players speaking to each other from behind their hands, Premier League style.