Upon his return to the Club earlier this week, Julian Winter says he has unfinished business at Bramall Lane.
Winter revealed his two main objectives as Chief Executive are to make the Blades a sustainable business, without relying solely on a benefactor, and to help a newly-appointed manager formulate a squad capable of winning promotion from League One next season.
Speaking at his first press meeting back at S2, he said: "People may ask why I left, well there isn't a great explanation why, but we separated on very good terms.
"We went through a difficult summer in 2012 and I had to lead a process, which at times was very challenging and included redundancies. I always felt I had a moral obligation to consider my own position, which I duly did.
"I was close to heading to something else, personally, but then the lure to return brought me back. I was surprised in some senses but for me it felt like I had only done part of the job I originally intended when I first arrived.
"We did significant work in my first 12 months in terms of trying to become a sustainable club, it wasn't easy but we made some progress.
"This Club has reported big losses in the last two years and although it will be another loss this year it will be significantly less, so that is progress.
"We need a new platform, I want to help create that and finish the job off. We have to remember we are where we are, we are in League One."
Winter, a former player at Bramall Lane, continued: "The Chief Executive, in my mind, is in control of operations and he reports directly to the Board, if I need to communicate with two fellow directors on the Football Club Board I will because we all need to be on the same page.
"Kevin (McCabe) has spoken at becoming more distant and this restructuring helps him do so.
"Given he lives abroad and is regularly travelling around the world, this move genuinely makes it easier for him to step back both in geographical and operational terms.
"I am a firm believer that less is more and our Football Club board will have a close-knit working relationship."