Manchester United is to make 25 administrative staff redundant, but denied yesterday that the cost-cutting was a result of Malcolm Glazer's takeover of the club.

The figure represents about 5% of United's 450 non-playing personnel and the cuts will extend as far up as the executive committee, the level below the main operating board led by chief executive David Gill. All main departments will be affected, including IT, finance and marketing.

Three of Mr Glazer's sons - Joel, Bryan and Avi - joined United's board in June, but a club spokesman said the cost-cutting process had been initiated before their arrival. "The Glazers have not been substantively involved in the review at all," he said.

Instead, United argued the review was prompted by the need to cut costs in the face of a drop in television revenues.

The club warned a year ago - when it was still a quoted company - there would be a £14m hit from lower TV income from both Premiership and Uefa Champions League games.

The latest three-year Premiership deal with Sky, which was worth less than the previous arrangement, came into force last season. Although 32 extra games are shown a season, a club hosting a televised game at 4pm on a Sunday is paid £343,000, down from £650,000 previously.

United's TV revenues have also suffered from its comparatively lowly third-place finishes in the last two Premiership seasons. TV receipts for the Premiership and Champions League are partly determined by the previous season's league position.

Prospects for this season's revenues would have been even worse if Everton had not been eliminated from the Champions League before the group stage: its qualification would have meant TV revenues for English teams would be split among five, rather than four, clubs.