Artell has praised Ng's performances recently so he may be offered another year. Kirk and Ainley are worth another year but some young players are always a bit unlucky to be released. I would release Udoh and Saunders. I have hardly seen Bingham play as he is so often injured - would we miss him? Hollands may be offered another year - there is no doubting his desire to stay and he has raised his performance significantly since his early games.
I think Nugent is a decent player at League Two level, though his retention is more likely should Guthrie opt to leave. Davis will leave and it looks as if we will be looking for a couple of forwards, a full back and one or more midfield players. If Guthrie does go, a CH may be added to the wants list.