ELLIS Short and Martin Bain are due to come up with a plan of action in the hunt for Sunderland’s next manager. Whoever they can attract to take over at the Stadium of Light is going to have a busy summer trying to shape a squad capable of achieving promotion.

Whether it is Derek McInnes, Garry Monk, Nigel Pearson, Kevin Phillips or someone else, they will quickly realise what sort of rebuilding job they have on their hands with the Black Cats.

That is why Short will have to sanction some spending, even if he would rather reduce the club’s debt as he continues his attempts to sell up if the right offer comes along.

Sunderland will lose in excess of a full team before pre-season training starts, and there is likely to be more departures to raise more funds which will leave a thin squad lacking quality in all areas. Here’s a look at what could happen and who will be left come July.

OUT OF CONTRACT

First and foremost there are eight players out of contract. Of those, George Honeyman and John O’Shea seem the likeliest to stay.

Honeyman didn’t play the extra game required to trigger a new deal, so he can leave this summer if the new terms don’t suit him or the club. He is young and could be important in the Championship.

O’Shea, on the other hand, is the most experienced member of the existing squad and if he doesn’t stay on it is hard to imagine him moving to a Premier League club so he may have to weigh up alternative second tier options if he wants to keep playing.

Other than, though, any new manager might only be tempted to offer the likes of Victor Anichebe or Seb Larsson new terms. Would either of those stay? That would depend on what other options are out there. Jan Kirchhoff isn’t really worth the gamble either.

Expiring deals: Jan Kirchhoff, Victor Anichebe, Joleon Lescott, John O’Shea, Seb Larsson, Steven Pienaar, George Honeyman and Will Buckley

EXPIRED LOANS

This is simple. This season Sunderland have had three players on loan and all three have already returned to parent clubs.

Jason Denayer was the pick of the three signings, even though he has had his injury problems and hardly been outstanding. He would be a welcome addition again for the Championship but he will have his eyes on bigger things if Manchester City allow him to leave.

Adnan Januzaj clearly has ability and potential. He still harbours hopes of shining at Manchester United and Moyes regularly suggested he could. Januzaj would not want to drop to the Championship.

Then Javi Manquillo, who scored on his final appearance at Chelsea, is in a similar boat. The relegation experience will have been enough for him and he would rather stay in Spain than return to Wearside.

Loan ending: Jason Denayer, Adnan Januzaj, Javi Manquillo

LIKELY TO LEAVE

There are those who will be sold or moved on. Jermain Defoe is already on his way having agreed terms with Bournemouth, but Sunderland got nothing for that.

Short will be willing to listen to offers for the rest and it would be no surprise if some left. Jordan Pickford is the prize asset and Moyes often hinted Sunderland wanted in excess of £20m.

Otherwise Fabio Borini could leave for around £6m – if someone is willing to gamble that much on him - while similar figures will be quoted for the likes of Wahbi Khazri and Jeremain Lens.

The problem Short could have is that there is a perception Sunderland need the money following the costly fall out of the top-flight, so other clubs will try to do deals on the cheap.

To leave: Jermain Defoe, Lamine Kone, Wahbi Khazri, Jeremain Lens, Fabio Borini, Vito Mannone, Jordan Pickford.

THE LEFTOVERS

Moyes insisted, before his resignation, Sunderland have the core of a squad capable of pushing for promotion with the right men added to it.

But there’s no way they can bounce straight back with what they have, particularly in the final third where they will be particularly weak until a new manager brings in some fresh talent.

There are players who will be important and reliable players in the Championship, like Billy Jones, Donald Love, Paddy McNair and Lynden Gooch. Sunderland are going to need much more than that.

They will need a keeper (if Mannone and Pickford leave), some defenders and strikers, because there is no way Duncan Watmore, Joel Asoro and Josh Maja will fire them back into the big time.

Goalkeepers – Mika, Max Stryjek

Defenders - Adam Matthews, Billy Jones, Bryan Oviedo, Papy Djilobodji, Donald Love

Midfielders - Lee Cattermole, Jack Rodwell, Didier Ndong, Paddy McNair, Darron Gibson, Lynden Gooch.

Forwards - Duncan Watmore, Joel Asoro, Josh Maja