West Ham United's announcement that they need to sell players could give Tottenham Hotspur the chance to sign Jarrod Bowen this summer.

Spurs are said to have enquired about the England international during recent transfer windows. His employers have now announced a £104.2 million loss for the last financial year, their largest since returning to the Premier League in 2012.

Lucas Paqueta leaving the club during January for a reported £36 million will have helped on that front, but will be factored into the next set of accounts. The Brazilian was one of West Ham's highest earners, alongside their current captain Bowen.

• Six Tottenham stars fighting for their futures ahead of crucial summer transfer rebuild


• Thomas Frank was sacked by Tottenham after making Dominic Solanke prediction

Ensure our latest sport headlines always appear at the top of your Google Search by making us a Preferred Source. Click here to activate or add us as a Preferred Source in your Google search settings

TEAMtalk reports that Tottenham have long admired the forward and deem him a "complete footballer" well-suited to helping them qualify for UEFA competitions again next season. They cite sources when claiming the player views his future as "very open".

Manchester United are also credited with an interest in Bowen. Since these reports, West Ham have released their latest financial results.

The club are forecasting a liquidity shortfall this summer that will require mitigating actions to meet their liabilities as they fall due. West Ham acknowledge the primary mitigating action within their control is cash receipts from further player trading and transfer fees.

FOLLOW OUR TOTTENHAM FB PAGE!Latest Spurs news, analysis and much more via our dedicated Facebook page

They also concede that relegation would lead to a more severe liquidity shortfall and require more significant mitigating action. The club states such measures include further player disposals to generate transfer fee income and wage savings, with Bowen being one of the club's most valuable asset.

On the subject of player sales, their strategic report says they have a "proven track record of player trading" and adds that "there is an active market for players". However, they also state that their owners have signed a letter of support committing to provide sufficient funding if they do not raise enough from receiving transfer fees.

Bowen, however, has spoken about hoping to play many more matches for the club. He has told West Ham TV: "I've been here six years in January and it's been crazy.

"Lots of highs, lots of lows, but I honestly loved every single minute of it, and, you know, hopefully there's many more many more games to come.

"Getting to 500 (appearances) would be something, but I'm trying to do the maths of how old I've got to be to figure it all out, you know? We'll see how the legs hold up over the next seven years or so."