Liverpool have tabled a new record £113 million offer for Bayer Leverkusen’s Florian Wirtz as the Premier League champions aim to issue a major statement of intent.

But on Friday night, The Times claimed that Liverpool returned to the negotiating table with a fresh bid for the German international, which would guarantee Leverkusen a sum of £100m and a potential further £13m if certain performance-related bonuses were achieved during the player's time on Merseyside.