Sheffield Wednesday v Watford: Why 'temporary' transfer embargo does not worry manager Danny Rohl

The Football League have put the Owls under embargo due to what a club statement called “a temporary issue and a consequence of significant and as yet unpaid sums of money owed to the chairman [Dejphon Chansiri] which has impacted on the club’s immediate cashflow”.

The statement added: “We expect this situation to be finalised imminently, at which point the embargo will be lifted.”

Fortunately, in the lead-up to today’s Championship game at home to Watford, boss Rohl gave every impression of having no interest in following the route of Leeds United, Hull City and Bradford City last month in adding to the squad with a free agent signing not exempt from transfer window rules.

With Akin Famewo expected to be out for “months” after scans on the muscle injury he picked up at Portsmouth last week and Michael Ihiekwe close to a return from his Achilles problem but not there yet, there were some unfamiliar faces in the back three for Tuesday's 1-1 League Cup draw with Brentford, who progressed to the quarter-finals on penalties.

Wing-back Max Lowe and 20-year-old centre-back Gabriel Otegbayo on his second senior start put Rohl's mind at rest.

“After Tuesday, I have two more options – we played with Max in the centre-half position, he played well, and we played with Gab,” said Rohl. “This is a good sign that other players can fill this position.

“It’s really a shame for Akin, it’s hard for him but it gives me two more options.

“This [squad depth] is a big strength of the squad when you play with three at the start and you bring on the next three big guys and you don’t have the feeling you're dropping down [a level].

“We can make an impact with these players, it doesn’t matter who.

“Everyone understands the plan and we have a strong core so it makes it easier for other players to come in.”

Lowe was chosen to play on the left of defence over fellow wing-back Marvin Johnson, who had a successful spell there under Darren Moore, but was kept in what has become his normal position for the cup tie.

“The relationship between Max and Marvin was great, it was the first time they’d played together in this situation,” said Rohl. “It was good to see.

“With a left foot, you have different angles building up, this is the most important point.

“Max is calm on the ball, I think he played some good balls – like the pass for the goal against West Brom. With a right footer, we also have good options, we just have to understand which spaces we can attack.

“Building up with the left foot is helpful but sometimes even the top teams have right-footers there. For me, it’s more about having more players who can play in the back three because then you also have the chance to use him as a left-back hybrid. We have that on both sides and the opportunity to switch during a game.”

On Ihiekwe’s progress, Rohl said: “Icky looks good, I think he will make the next step now on the grass. We know we need him after the injury to Akin. It’s important to have him back soon because we know the schedule in November and December is not any less [demanding].

“He’s been out [injured for] three weeks and you know with the games and not so much training, you have to decide if you take him before the international break or not. We look day by day and it looks better and better, the next step is to be on the grass.”

The Owls were also late in paying their tax bill last October, with Chansiri initially asking fans to lend him £2m before a temporary embargo became a three-month one. It turned out to be no more than bluster, with him settling it later that week.

The next transfer window opens in the new year.