Right fine I'll work this one out for you:
Davis, Richardson, Harding, Schneiderlin, Fonte, Lambert, Cork, Barnard, Guly, Sharp, Butterfield, Fox, Hammond, Jaidi, Martin, Forte, Chaplow, Lee, Lallana, Bialkowski, Connolly, Dickson, Holmes, Seaborne, Hooiveld, Forecast, De Ridder, Puncheon.
That's 28 players who are over 21 years of age and therefore must be registered to play in the Premier League. You can only register 25, so we will actually need to lose 3. I don't think Forte, Dickson or Forecast will make it to next season so that's that taken care of. However, if we want to sign any players we would need to drop more players. Perhaps Butterfield, Connolly, Barnard or Holmes.