Sander Berge's move to Burnley confirmed, leaving Sheffield United manager Paul Heckingbottom 'hugely disappointed'

The pair were key figures in the team which won promotion to the Premier League after Heckingbottom fought hard in January to persuade the club not to sell.

But now, little over a week after "reluctantly" accepting a reported £20m offer from Ndiaye's boyhood club Marseille, the Blades have sold Berge to Premier League rivals Burnely.

The fee is thought to be around £12m, understood to be less than half the release clause that would have forced them to sell the Norwegian. It was sticking to this that allowed the Blades to see off a host of suitors during Heckingbottom's managerial tenure.

Heckingbottom has largely kept his frustration to himself during the well-documented financial troubles that have handicapped him during nearly two years as manager, so the fact he went public to say he was “hugely disappointed” hours before the deal was signed off is not a great sign.

Explaining why he was so frustrated, the Yorkshireman told TalkSport: “The timing of it, and the fact he's going. In my mind I'd prepared for both (Berge and Ndiaye) a long time ago and drawn up plans and presented them to the club, saying this is what needs to happen.

“The problem is that when you leave it this long, everything's changed in terms of your targets so that's always been moving. The club have been told, they know who we want to bring in and the sooner we do it, the better.”

There seemed a strong chance of one or both going at different points to ease the club's well-documented financial problems. In January the then-Championship club was put under a transfer embargo early in the January transfer window and cashing in on one or both of their big assets would have been an easy way to clear it.

But instead Heckingbottom made the case for keeping both to try to secure promotion and swallowing the embargo if needs be. Imposed for failing to settle transfer debts with other clubs, it was not lifted until April.

Now the club is back in the world's most lucrative domestic football league, kicking off at home to Crystal Palace on Saturday, but the legacies of past deals and debts means their financial position is still difficult.

The only positive of the departures is that it swells a kitty which stood at just £20m at the start of the summer.

So far only defender Auston Trusty, forward Benie Traore and midfielder Anis Slimane have been bought, and left-back Yasser Larouci loaned but the club have been linked with players such as Middlesbrough’s Chuba Akpom and Coventry City midfielder Gustavo Hamer, as well as reportedly having a bid for Southampton’s Will Smallbone turned down.

Heckingbottom was also unable to persuade the board to retain all the many out-of-contract players he hoped to retain for next season, with Billy Sharp and Enda Stevens the most high-profile departures.

It is clear Heckingbottom is not enamoured with that, even if he is not saying so in public.

“I'm not going into that as I'll probably say something that gets me into trouble," he said, "but everyone knows the situation we're in, I wasn't privy to those conversations but we have got a lot of players in the last year of their contracts, we know that, and it becomes a problem.”

The club have been up for sale for most if not all of Heckingbottom’s tenure and owner Prince Abdullah bin Musa'ad said this week he expects movement on a takeover “soon” but hopes to retain a stake.