There is simply no way we will be close to breaking even in the forthcoming accounts. The only question is whether the loss will be low enough for us to squeeze through the first licencing period. But the advantage of Messi as opposed to buying a group of players such as Luke Shaw, Pogba, Ramos, etc is that he wil bring additional revenue that they simply won't.
I'm not absolutely sure on this but I suspect that we have an agreement with Nike & Etihad that they will pay us more if he comes. That could involve another £15-20m from them alone. And don't forget the BT Sport TV deal has kicked in, which gives us over £30m a year more without lifting a finger. And there's all the other commercial deals that would follow him. Do 4 or 5 of those at £5m a pop and that's his gross wages paid.