David Artell says it is never easy to make tough decisions on who to release at the end of their current contract.
The club released its retained list earlier today with senior professionals, Daniel Powell, Olly Lancashire and Eddie Nolan departing.
Artell praised the trio’s contribution during their time with the club and he wishes all of them well in their future careers.
Artell admits that it is now his job to recruit better in the summer transfer market.
The Alex boss told the club’s official website: “As always as this time of year, it is time for real tough decisions to be made. It is never easy and it has been the same this year.
“It is not easy and there three older lads in there like this time like last year with Daniel, Olly and Eddie leaving us. It is with heavy hearts really because they have all done well for us at certain times.
“Eddie came in from Blackpool and he has been terrific for us. We knew we were getting a good player but there were some people thinking we were getting this utility player or whatever but he turned out to be a really important player for us. He was terrific for two and half years for us and then he struggled with the injury.
“Daniel had a good first season and this year has been a bit stop/start for him. The emergence of Owen Dale has resulted in that decision. If he hadn’t progressed as rapidly as he had then we may have re-thought that.
“It has been the opposite for Olly. He had a stop/start first season with injury but he has played a lot more this year and done fine.
“We just felt that we had to give Billy Sass-Davies a chance and look to improve on those two positions. We have to give Billy a chance, he deserves it and his time is now.”