Elland Road Stadium

United’s results for the 2013-14 financial year say they are in “contractual dispute” with Macron, the Italian sportswear firm which has supplied their kit since 2008.

According to the accounts, Macron is claiming £2.15m “allegedly owed” to the company and is also seeking damages of between £2.5m and £3.5m.

The claim against Leeds was made in November of last year. United’s accounts state that a club solicitor “believes that it is unlikely that the claim will be successful.”

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Macron’s current deal with Leeds - a six-year agreement signed in 2010 - is due to end next summer but United are understood to be looking for new kit suppliers for the 2015-16 season.

The dispute is the latest in a long line of financial issues encountered by Leeds’ banned owner, Massimo Cellino, since his takeover last April.

Leeds’ 2013-14 accounts were previously published in draft form in December after the club submitted them to the Football League for Financial Fair Play (FFP) analysis.

The official figures - released online by Companies House this morning - confirm that United lost £22.8m in the 12 months leading up to June 30, 2014.

Leeds failed the Football League’s FFP test as a result of those losses and were punished with a transfer embargo in January.

However, in a statement published with the accounts today, Cellino said: “While we will fail Championship Financial Fair Play as a consequence of the historic and reported set of results for 2013-14, we don’t envisage being in the same position again.