United took the decision to publish agents’ fees only after pressure from John Magnier and J. P. McManus, who were the club’s majority shareholders before the takeover by Malcolm Glazer.

Since then, Gill has described the policy as “the right course of action” to set a standard for the football industry. But, as United again bear the brunt of criticism because they are the only ones putting their heads above the parapet, he may be wondering why the club should be made answerable for the game’s wider ills.

“We do not believe it is helpful that Manchester United remains the only FA Premier League club to publish such figures,” he said in the club’s annual report. “We will keep this issue under review, but the failure of others to publish comparable statistics will once again leave United to be criticised over this matter on behalf of the whole game.”

Gill called on the FA Premier League to follow the Football League’s move to make the disclosure mandatory. “I am sure there will be certain clubs who are opposed to the release of these figures and won’t do it,” he said. “I do not know whether we pay the same, more or less than other clubs but I do know we have nothing to hide about the sums involved.

“There is so much talk about agents. A lot of myths and scare stories have grown around them. If people showed what they were paid, some of the fears supporters have could be allayed.”

As the FA investigated claims by Sven-Göran Eriksson, the England head coach, that three Premiership clubs were guilty of accepting bungs on transfer deals, the United chief executive said that he had never come across corruption. “In nine years at the club I have been increasingly involved in transfer dealings and I can categorically deny anyone has mentioned anything at all like that to me,” he said. “We have agreements, everything is registered and all the payments go through the FA.”

United have stopped publishing fees at the time of transfers and now disclose the sums — which last season included £1.5 million to Paul Stretford’s Proactive Group after Wayne Rooney’s £27 million arrival from Everton — only annually.

As a private company, they will be under no obligation to be as transparent. Results published yesterday, which showed a 20 per cent drop in operating profits from £58.3 million to £46 million for the 11 months to June 30, are likely to be the last going into such detail about the club’s finances.

The Glazer family are required to offer only basic information about their private company and will not have to file the club’s next set of accounts until April 2007.

Accounts for last season, during which period United was a public company, showed a downturn in media revenues because of less money from the Champions League. This season will not offer better numbers after the team failed to make the knockout stage.

Group turnover fell from £169 million to £157.2 million. Pre-tax profits fell from £28 million to £10.7 million. Gill was paid a shade more than £1 million. There was no figure for debt as bank loans of £265 million were not transferred to the balance sheet until October.

Gill said that he was in “detailed negotiations” about a new shirt sponsor to replace Vodafone and was confident about securing “the most lucrative deal” in United’s history.