Before the dust has even settled on the 2010/11 season, Gary Simpson has begun his rebuilding work at the Moss Rose.

Looking to build on the club’s 15th spot, Simpson has retained the services of goalkeeper Jose Veiga and midfielder Sam Wedgbury.

A further six Silkmen – Hamza Bencherif, Izak Reid, Shaun Brisley, Lewis Chalmers, Paul Bolland and Matty Hamshaw – now have offers on the table. Jack Cudworth, Adam Roberts and Michael Thomas have agreed new deals, although the paperwork is still awaiting their signatures.

However, three members of the first-team squad – Ricky Sappleton, Matt Lowe and Jason Beardsley – have been released, along with seven youth team players.

It’s the annual task no manager will relish, but Simpson believes that it’s not the end for those leaving the club.

"With Sapps there’s a good player in there somewhere. He’s such a talented lad but he’s had a lot of clubs at such a young age which should tell you something.

"It never really worked out for Jason from day one and Matt needs to go out and get regular football, for his own sake. I couldn’t give him that and I don’t want to hold him back. And with the younger lads it was obviously difficult but we don’t have the money to keep them on to see how their development continues."

Staying at Macclesfield are Cape Verde international stopper Veiga, who has signed a 12-month contract, and Wedgbury, who has agreed a deal until summer 2013.

The club’s record-breaking youngster Elliott Hewitt is also on a brand new two-year deal despite having played a single match for the club.

"He’s an exception and deserving of a new deal," said the Macc boss. "He’s got that bit of quality, he can play in a few positions and I just feel he can go on to bigger things.

"Brian Flynn has been in touch with me about his availability for the Wales Under-21s this summer, so he’s doing something right.

"He’s an athlete, he’s quick but he’s also level-headed. And credit to our youth academy, they know what they’re doing and Elliott’s had a good grounding with us.

"The last lad I had like him was Jack Hobbs and he eventually went on to Liverpool."

As for the future at the Moss Rose, Simpson is looking to his close-knit band of brothers to take Macc Town into the future, with the minimum of additions over the coming months.

"Even though there are rumours about clubs being interested I can categorically say that no manager has been on the phone to me enquiring about any of our players," he insisted. "We want to keep the nucleus of the squad together," he added. "It’s important not to go on big shopping sprees year-on-year, we need that continuity, we don’t need to go on a big hunt for new players.

"But until I know who’s staying and who’s going I can’t do too much.

"It would be nice if there was enough in the budget for us to go and get lads in and then if the ones here do decide to sign what’s on offer then doesn’t matter but there’s not enough there to be able to do that so we’ll have to sit on the fence a bit.

"There’ll be nearly a thousand footballers on the dole this summer. It’s going to be hard for clubs with our finances, and no one knows that better than me.

"People want to see a good day’s work for an honest day’s pay, and I can assure the supporters of this club that they get that."