MANCHESTER UNITED might be one of the best supported football clubs in Ireland, but its US owners, the Glazer family, must be cursing their predecessors’ decision to open a superstore in Dublin in October 2000.

The venture – which opened on to D’Olier Street and Westmoreland Street – turned out to be a major own goal for the former English champions. It was shut in January 2002 due to poor sales, but continues to be a drain on the club’s finances.

Manchester United Superstore Ltd recently filed for voluntary strike-off here. But another entity, Manchester United Commercial Enterprises (Ireland) Ltd, continues to trade, appropriately enough, in the red. It made a loss of €128,412 in the 12 months to the end of June 2009, as the lease on the building, which was owned by Treasury Holdings, winds down.

The club paid €541,296 to rent the premises on a lease that cannot be terminated until 2015.

In addition, PricewaterhouseCoopers’ office in Dublin netted €38,728 in auditors’ remuneration.

On the plus side, United earned €157,750 in rent in 2009, presumably from a sub-let. But this was down from the €206,327 it bagged in the previous year.

The total deficit in shareholders’ funds was €5.4 million at the year-end – roughly half of what Wayne Rooney will earn each year from his new contract. It also owes €4.4 million to others groups in the Manchester United family.

The Glazers must be desperate to blow the final whistle on this venture.