MYKHAILO MUDRYK was hardly a Chelsea success story even before he was suspended for failing an anti-doping test.But the Ukraine winger’s current unavailability is actually a blessing in disguise for the Blues.APMykhailo Mudryk’s current unavailability is helping Chelsea[/caption]GettyHis absence is helping them to avoid a Uefa rulebook headache[/caption]Because Mudryk’s absence will play a big part in the club probably being able to register all five of its major summer signings (so far) for the Champions League – Joao Pedro, Jamie Gittens, Jorrel Hato, Liam Delap and Estevao Willian.Chelsea are certainly thought to be confident of doing so. Understanding why requires a dip into the Uefa rulebook, some assumptions about transfer fees and wages, and a bit of maths.When Uefa fined Chelsea an initial £27million in July for breaching financial rules in previous seasons, they also imposed restrictions on their summer recruitment.The total annual cost of the “A” list of up to 25 players that the Blues submit for the Champions League next Tuesday must be lower than the same figure for the 25 players who were on the “A” list for the knockout stages of last season’s Conference League.Mudryk, although his suspension began last December, was on that Conf League list.The Ukrainian is thought still to be receiving the £97,000-per-week wages he agreed when he arrived at Stamford Bridge for an initial fee of £56m in January 2023.But that means, by leaving Mudryk off this season’s Uefa list, Chelsea will free up a big chunk of budget.BEST ONLINE CASINOS – TOP SITES IN THE UKA player’s annual cost is his wages plus the amortisation of his contract – the amount by which his transfer value is reduced each year for accounting purposes.In round figures, Mudryk’s annual cost for Uefa purposes was about £17m. By SunSport’s calculations, that is more than the combined annual cost of adding Estevao and Hato to the squad. The £52m sale of Noni Madueke to Arsenal is also key to Chelsea’s revamp.When calculating the savings made by selling a player, Uefa allow clubs to add a third of the transfer profit to the wages and amortisation costs that are now off the books.Madueke arrived at the club in the same month as Mudryk for £35m.By the time the winger joined the Gunners, amortisation had taken his value on Chelsea’s books to below £20m so the Blues made a profit of more than £30m.Divide that by three and add it to Madueke’s annual amortisation costs and wages, and you get about £20m – which is probably more than Pedro’s annual costs.You get the picture and can put away the calculators now. The long and the short of it is this: the annual costs of the five big-name signings so far are about £60m.And that is pretty much the same as the savings made by leaving out Mudryk, selling Madueke, Kiernan Dewsbury-Hall and Mathis Amougou, losing on-loan Jadon Sancho’s £7.5m wages, loaning out Marc Guiu and releasing back-up goalkeeper Lucas Bergstrom.Uefa rules allow clubs to put fewer than 25 players on their A list and make savings that way, and it would be little surprise if Chelsea had 22 players or fewer.Sides competing in Europe can supplement the senior squad by naming as many young players as they like in their B list, provided they meet certain criteria.Romeo Lavia would qualify, as well as homegrown stars Josh Acheampong, Tyrique George and others.If Chelsea can find solutions for Christopher Nkunku and Nicolas Jackson, they will free up more than £30m of Champions League squad budget – probably enough to cover the cost of Xavi Simons and Alejandro Garnacho.The only question mark is over Wesley Fofana. The French defender, like Lavia, was not in the Conference League squad because of injury.But Fofana’s big transfer fee (an initial £70m) and wages (£200,000 per week) mean his annual costs in Uefa terms are close to £25m.So he could yet find himself having to watch the new arrivals play in the Champions League.Carn and collectedGettyCarney Chukwuemeka is closing in on a return to the Bundesliga[/caption]CARNEY CHUKWUEMEKA had one plan when he returned to Chelsea pre-season training this summer – get back to Germany.After weeks of laboured talks between the Blues and Borussia Dortmund, the midfielder is returning to Bundesliga on a permanent deal.Dortmund started the summer wanting another loan agreement with Chelsea, who were insistent on a sale.There were points where it looked like an agreement may not be reached and other clubs came to the table.Juventus, Napoli, RB Leipzig and West Ham all made a push to sign the former Aston Villa man.But Chukwuemeka’s insistence on Dortmund was key in getting the deal done.Chelsea started the summer wanting close to £40m for the midfielder, signed from Villa for £20m in 2022.It was an unrealistic target, but they have secured a large 30 per cent sell-on clause on top of at £24m total package to soften the blow.In Good NicGettyNicolas Jackson is on the brink of a transfer to Bayern Munich if the clubs can agree terms[/caption]NICOLAS JACKSON’S Chelsea departure looks to be going down to the wire.Enzo Maresca has told the Senegal striker he can leave the club after the arrivals of Delap and Pedro.As exclusively revealed by SunSport, Bayern Munich have reached a verbal agreement over a move amid rival interest from Newcastle, Aston Villa and AC Milan.Chelsea’s asking price started out at £80m but Chelsea are holding out for a fee closer to £60m to sell Jackson outright.However, the club is open to letting him leave on loan to get his wages off the books, especially as they pursue a deal for Manchester United’s Alejandro Garnacho or RB Leipzig’s Xavi Simons.SunSport can reveal that Jackson’s entourage is currently in London to help finalise the deal, with the transfer window closing next week.Jackson has been training with the first team squad at Cobham, but is yet to be named in a matchday squad by Maresca this season.Something ChillyGettyBen Chilwell has been enjoying his summer with some celebrity mates[/caption]BEN CHILWELL is embracing the many sides of the life of a Premier League footballer while he waits to find out whether he will still be one on September 1.The former England international posted a photo on his Instagram of himself wearing a Gucci football-style shirt alongside someone called Cozane.The latter, according to the kids, is an influencer/model/whatever who is friends with rapper Jack Harlow, a Chelsea fan (apparently).But there’s more to Chilwell than celebrity mates. He has also been devoting time to Shay’s Smiles, the charity of which he is the patron.Chilwell went to the same schools and played for the same grassroots club in Bedfordshire as Shayan Patel.Shay was a Chelsea fan who died in 2020 at the age of only 13 less than two years after being diagnosed with a Glioblastoma Multiforme (GBM) brain tumour.The organisation which bears his name helps families with children with a GBM to access treatment and support, while also raising general awareness of the condition and funds for research.In particular, Shay’s Smiles is committed to covering the £143,657 cost of a PhD student working within the team at the Brain Tumour Research Centre of Excellence at Queen Mary University of London (QMUL).Chilwell visited the hospital last week with representatives of the charity, including mum Niki.He is a great example of the positive ways in which footballers can and do make use of their privileged position to make a difference.Haz to be GettyEstevao has wowed the Stamford Bridge crowd like Eden Hazard does[/caption]APART from Cole Palmer, no player since Eden Hazard has generated as much excitement at Stamford Bridge as Estevao.Every time he touches the ball, the Brazilian draws an expectant gasp from the crowd, and he did the same at the London Stadium in Chelsea’s 5-1 demolition of West Ham last Friday night.He is the kind of player who gets fans excited, with a lovable personality and a ceiling as high as the Blues’ great Belgian winger.Fans were quick to compare the full debuts of the pair. When Hazard made his bow at Wigan in 2012, he picked up an assist and the man of the match award.Fast forward 13 years, and Estevao did the same at the London Stadium.There is no denying the Brazilian has a LONG way to go in order to build a legacy that will see him hailed as one of the best to ever do it for the Blues, but he certainly has the potential.Chelsea's transfer dealsINJoao Pedro – from Brighton – £60mJamie Gittens – from Dortmund – £52mJorell Hato – from Ajax – £37mLiam Delap – from Ipswich – £30mEstevao – from Palmeiras – £29mDario Essugo – from Sporting Lisbon – £18.5mKendry Paez – from Independiente – £17.5mMamadou Sarr – from Strasbourg – £12.5mTOTAL – £256.5mOUTNoni Madueke – to Arsenal – £52mJoao Felix – to Al-Nassr – £44mKiernan Dewsbury-Hall – to Everton – £28mDjordje Petrovic – to Bournemouth – £25mLesley Ugochukwu – to Burnley – £25mArmando Broja – to Burnley – £20mBashir Humphreys – to Burnley – £15mMathis Amougou – to Strasbourg – £12.5mKepa Arrizabalaga – to Arsenal – £5mMarcus Bettinelli – to Man City – £5mTOTAL – £203.5mTRANSFER NEWS LIVE