Owner Nigel Wray has apologised and taken full responsibility after a detailed report into Saracens’ salary cap breaches was published.

Sarries visit Harlequins on Sunday (3pm) in their first Premiership match since their relegation was confirmed.

On Thursday, Premiership Rugby released Lord Dyson’s full report that lifted the lid on how the London club overspent by more than £2million across three seasons.

The 103-page document revealed that Saracens exceeded the £7million salary cap by £1.1million in 2016-17, £98,000 in 2017-18 and £906,000 in 2018-19.

In a statement on Saracens’ website, Wray took “full responsibility” for failing to consult the league’s salary cap manager before entering into co-investments with four players.

“I am really sorry for the heartache that I have caused you due to my ill-considered approach to matters relating to salary cap compliance,” Wray said.

“My intention with co-investments was always to support players beyond their playing careers.

“I recognise that the actions of the club were described by the panel as ‘reckless’ primarily due to my failure to consult with PRL’s salary cap manager prior to entering into any agreements and then disclosing the transactions to him.

“I take full responsibility for this. We should have been far better.

“Equally important is the panel’s determination that neither the club nor myself deliberately attempted to breach the cap.”

Sarries were deducted 35 points and fined £5.36million in November for exceeding the cap in the previous three campaigns.

Last weekend the reigning Premiership champions accepted relegation into the Championship after crunch talks with league bosses.

“Despite recent events Saracens is a family which has always brought me and my family so much joy,” Wray added.

“The team’s incredible form and the club’s togetherness in recent weeks shows me the culture we have built is strong.

“Our vision, represented by a united group of players, coaches, staff, families and fans who care deeply for one another, endures.”

After two weeks of European action, Sarries attention now turns to the Premiership as they tackle Harlequins at The Stoop.

Alex Lewington who arrived at Allianz Park from London Irish in 2018 will make his 100th appearance in the competition.

His wing partner Rotimi Segun will hope to continue his fine form while Matt Gallagher returns to complete the back three.

After impressing as a duo in the Heineken Champions Cup victory at Ospreys, Richard Wigglesworth and Manu Vunipola link up once again in the half-back slots and outside them Alex Lozowski is back at 13.

The pack has six fresh faces with only Vincent Koch and Jackson Wray part of the eight which started in the win over Racing 92 last time out.

Nick Isiekwe returns at six for Mark McCall’s men and is joined in the back row by Calum Clark with Richard Barrington and Jack Singleton reinstated at loosehead and hooker respectively.

Academy loanee Callum Hunter-Hill features for the first time since November and pairs up with young lock Joel Kpoku.

On the bench, Dom Morris is back following long-term injury and Elliott Obatoyinbo could make his Premiership debut.