BOLTON boss Sam Allardyce is on a cash collision course with his chairman and friend Phil Gartside as he lays his plans for next season. His No 1 priority after finishing eighth is to make sure that Wanderers don't slip backwards like Manchester City and Blackburn did this season.
Bolton generated almost '5m more than they budgeted for with their final Premiership position and while Allardyce feels he should get that cash, he isn't over optimistic.
He said: "My challenge is to get enough money to make sure we achieve next year what we've achieved this season. There's a lot of work for me to do this summer and I do think about getting into Europe.
"But first we must be careful not to do what some other clubs have done. Everton have slipped back while Blackburn got into Europe only to end up with a major struggle.
"Tottenham spent heavily and had a massively disappointing year and Manchester City, after one season in the Premiership, were deemed ready to get the minimum of a place in Europe.
Struggle
"They've ended up struggling and I think we kept them up by giving them six points and beating Leeds. I've got the major job to make sure we are not the type of side that goes the other way very quickly.
"My examples of the way we want to go are riding with the Southamptons, Charltons and Birminghams of this world but, to do that, we are going to need some money to spend.
"So far that has not been greeted very well by the chairman and the board. What they are saying is the same as what they've said for the last two years and that means no more money.
"If we are to go to the next level then a decision has to be made. I can only tell them as manager which way we need to go. They'll decide if they want to do that. It looks like I'm a victim of my own success. They can be saying to themselves that Sam always does a bit of moaning at this time but he gets on with it.
"But if I can't get the right quality of players we won't get in the top half next season. Some spending now will make us a real force
Relationship
"I have a great relationship with the chairman and the board but it doesn't stop me doing my job and saying what I need to say. The friendship with the chairman can't get in the way. We've created a lot more revenue than anyone expected this year and I expect to get it. I've never been able to do the job as I'd like ever since I came here because of financial restrictions. I just carry on and do what I do."
Bolton, meanwhile, recorded their best league crowds for 44 years.
They averaged 26,795 at the Reebok Stadium during the season - a 7.1 per cent year-on-year increase in gates.
Only 11 years ago the average at their old home, Burnden Park, was 9,062.

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The question that the Bolton board need to answer is....Do you want to lose Sam Allardyce? If you do, then keep denying him the basic funds he needs to do his job.
He has worked with nothing for the last 4 or 5 years, but it can't go on.
Not only have the club generated an extra B#5m through finishing 8th, they have had record crowds going through the turnstiles as well.
Let's make sure that we keep Sam as our manager. Give him the funds he needs to ensure that we remain in the Premiership.
Unfortunately, I think the board will expect Sam to keep us up as he usually does, but it looks like Sam has had enough. What a great way to reward the manager for a record-breaking season!!
Being an accountant I understand where Phil and the board are coming from, we've got a 38 million pound debt to service and we don't want to do a leeds on it one or two years down the track. But I've got to say that the board have to at least meet Sam half way with his not un-reasonable request for funds to strengthen the squad. Remember Reebok have given us 10 million over the next five years and with ongoing developments at the ground and merchandising sales increasing, revenues will be higher in the forseeable future. We must capitalise on this now by releasing funds ASAP. There are a couple of old sayings in business that the board should know, you have to "speculate to accumulate" and " In order to stay at the top you must keep spending just to maintain your position at the top" Sam has done a wonderful job for us, lets not spoil it by letting the accountants take total control. This is a Football Club, a living breathing club, let's not choke it before it realises it's full potential.
Peter Hussey
Accountant.