Carson heads United clear-out

The midfielder has endured a difficult first season at the Showgrounds and Walker has decided to cut his losses by transfer-listing a player he had pursued for most of his first season in charge.

"Where I'm disappointed is that I see great ability in Philip. We've tried to fix the problems and I've cut him more slack than anybody else.

"This isn't a case of giving Philip a kick up the backside – he won't be here next year.

"For Philip's career and the good of the club, it's better he moves on. I brought him here, when you identify you've made a mistake you try to fix things and I couldn't do it.

"There are issues surrounding him that are not for public consumption but they have had an effect on his game."

Walker insists that he has already formed his list of players he wants to retain and it is now too late for players to alter his thinking.

"I have my mind absolutely made up – it was probably made up a few weeks ago.

"One or two that I asked to prove me wrong have ended up proving me right.

"People have suggested to me that we can't let certain people go until we see who we can get but I disagree with that.

"If you don't get people in, you end up re-engaging people you don't really want and I think it's time to bare our soul and make the big calls."

Walker has already begun the process of opening contract negotiations with several of his first team squad whose contracts expire this summer.

"We talked to Aaron Stewart during the week and he has indicated that he wants to stay and we want him to stay.

"Albert Watson and Aidan Watson have been told that we will make them an offer. We want them to have a think because they have been left in no uncertain terms that the offer won't be commensurate to what we've done before.

"So before I make an offer, I want them to come back and say 'my preference is to sign again for Ballymena' but if they come back and say 'I couldn't afford to do x, y or z', then I won't be making them an offer. I won't be getting into a Dutch auction with other clubs.

"I have been speaking this week to several managers about several players that we want to bring in – all of them with a 25-30 mile radius. Some of those discussions were positive.

"There will be a lot of players across the league who will have to change their asking price. We have a budget and we'll work to it. We might also ask some players who are under contract to re-appraise and help us out.

"We have to balance the books and that is no bad thing because genuinely, some people have been paid too much for too long.

"Would I have liked to have had it (the type of budget afforded to previous United managers)? Yes. But we don't and I don't have a problem adapting to that," added Roy.