The League One club continue to operate under an EFL business plan following their exit from administration.
Eighteen new signings arrived at Hillsborough during a hectic squad rebuild. Sporting director Simon Wilson admitted they “emptied the piggy bank” to land Davis Keillor-Dunn on loan from Wrexham. Keillor-Dunn was their 18th and final summer recruit.
While paid fees for players including Ricardo Santos, Jordi Liongola and Louie Barry, their recruitment drive largely centred on free transfers and loans. The Owls currently have six loan players in their squad, including Keillor-Dunn, whose agreement is due to expire in January.
Wilson acknowledged at Dave Challinor’s unveiling as their new boss that there is still uncertainty surrounding the club’s spending power heading into the New Year.
