AXV, a couple of key questions before thinking about who to retain, are we going to be full or part time next season and who is likely to be the manager.
For me, given the financial situation and the fact that pretty much the whole squad (including the loanees) needs to change we might as well revert to part-time sooner rather than later and probably stay that way even if promotion could be achieved. As for the manager, that maybe for a different thread.
So hopefully we could retain both Jones and Clunan due to their location / circumstances, I think Ross may get other offers to stay full time / NL but would keep him if we could, I wouldn't keep Widdrington and he really only stays if TW snr stays, agree with your comment on McFadden and his fitness which may well mean he has to think about part-time football, I think the same might apply to Coulson who I think would struggle to find a full-time contract next year but could be useful at NLN level. Barrett is a tricky one, he certainly players better against lesser opponents but I am not sure he has what it takes to retain his fitness (such as it is) if we were to go part-time, that said, we may well keep him by default as pretty sure both him and Omotayo were given multi year deals when they joined. Probably a few other players potential on multi year contracts to consider but I think Bird and Bowry would probably both find places at NL clubs. Of the rest, I think you could make a case for retaining Denton and/or Scott although whether either would commit if we did go part time and based on our location is another matter.