Manchester United have written to fans to warn them that the club are at risk of breaching spending rules and ticket prices could rise as a result.

In a letter to fan groups, United said they must “act now”.

Under the Premier League’s profit and sustainability rules (PSR), clubs can lose up to £105m over three years.

“If we do not act now, we are in danger of falling to comply with PSR/FFP requirements,” the club said in the letter.

“We are currently making a significant loss each year – totalling over £300m in the past three years. This is not sustainable.

“We will have to make some difficult choices. That has included a significant reduction to our workforce as well as cuts across many areas of spend across our club.

“We do not expect fans to make up all the current shortfall – but we do need to look at our ticketing strategy to ensure we are charging the right amount, and offering the right discounts, across our products for our fans.”

The club letter was in response to a letter from fans groups The 1958 and Fan Coalition 58 urging United to “consider the long-term implications of ticket price increases”.

In September, United reported a net loss of £113.2m in the year to 30 June.

It followed losses of £28.7m in 2022-23 and £115.5m in 2021-22, and took total losses over the past five years to over £370m.

United were accused of exploiting fans after taking the mid-season decision to raise matchday ticket prices to £66 per game, with no concessions for children or pensioners.

The ticket pricing announcement came after the club confirmed the cost of paying off former boss Erik ten Hag and his staff was £10.4m, while the cost of paying a release clause to bring in his replacement Ruben Amorim was £11m.

In November, United revealed they had spent £8.6m as part of a redundancy programme that had led to about 250 employees losing their jobs.

Last season Everton had a 10-point deduction reduced to six on appeal in February for breaching PSR for the three-year period to 2021-22.

Nottingham Forest were also charged with PSR breaches last season and were docked four points in March.