Flynn signs showing the shape on the field if not off it

Former Huddersfield and Gillingham midfielder Michael Flynn has ended Stuart McCall’s search for a partner for Lee Bullock signing for the Bantams and being expected to make his debut on Saturday.

Diminutive Welshman Flynn takes the number four shirt although perhaps not the role with the player being considered by followers of his former clubs as an attacking midfielder rather than the ball winner to replace Dean Furman.

Flynn signs the day after City caught the prospect of a near million pound payout after an offer was accepted for Fabian Delph of Leeds. Flynn is thought to be thinking over the clubs offer from before that Delph news rather than having come as a result of it.

The Delph move, the transfer income generated and the relationship between that income and the directors loans and funding to the club have come under scrutiny with calls from some of the support to open the clubs books – or at least allow more light to shine from those books – in the name of transparency.

It is impossible to gauge if and why the club would or would not let this occur and they are under little legal prompting to do so and no doubt considerable pressure from suppliers, players et al to respect confidentiality but any increased transparency is good and the Bantams could set best practice by showing what they can of the accounts.

Should the club account penny for penny how much comes in and goes out from the Delph deal would the education not be of benefit when addressing supporters?

For example when the mental totting up of the Delph Million begins will anyone include the tax City have to pay on the amount received assuming City will have to pay tax on it.

Such transparency helps fans understand the boardroom and the board understand fans and is no bad thing, even if it is limited by practicalities of confidentiality.

The shape of the club on the field and in the midfield especially is changing with Flynn’s signing but the shape of the club off it is needlessly and unhelpfully vague.

City are building a team in hard financial times we are told by Mark Lawn and Julian Rhodes and if the books were edged open a crack to show thinks like the cost of NI payments for professional footballers, the expenses occurred running a club or the thousand of other factors on a balance sheet that never figure in the mental totting up of income and expenses then I’m sure the picture of a club balancing in and out coulmns would be aptly illustrated and understood.

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