Red Football Joint Venture is the Glazer family parent company that owns the Old Trafford club.
Its loss, for the year to July 2010, includes one-off costs from setting up a £526m bond scheme last January to replace outstanding debts of £509m.
There was also a drop in player sale income, compared to the previous summer when Cristiano Ronaldo was sold.
That Ronaldo sale had netted the club £80m in the summer of 2009, and had contributed to a £21m profit the previous year.
Losses in 2010 included £30.2m interest on their £220m payment in kind (PIK) loans which have now been repaid.
Manchester United's club accounts were published in October and revealed losses of £83.6m.
The club is currently top of the Premier League, in the FA Cup semi-final, and in the Champions League quarter final, all of which offer revenues in terms of prize money and television monies.
Transfer
Manchester United parent firm loses £109m in 2010