Little's frustration grew as Wrexham's season plummeted
Manager Brian Little says Wrexham could not compete in the Blue Square Premier next year without the changes he plans.
"We've done a lot of work looking at the Blue Square Premier, and the top six teams there are way better than we are at this point," he told BBC Sport.
"That is what instigated the major changes at this club (with a major squad revamp), we would not have been competitive next season otherwise.
"The changes had to happen, the team obviously needs reshaping."
Captain Neil Roberts, Chris Llewellyn, Danny Williams, Mike Carvill, Alex Darlington, Jamie Reed and Mike Jones will not be offered new deals, while Steve Evans will find out his fate on Thursday.
Mark Jones, Jeff Whitley and Phil Bolland will not be retained, Sam Aiston, Richard Hope, Michael Proctor, Silvio Spann and Anthony Williams have been put on sale.
Loan signings Drewe Broughton, Richard Duffy, Paul Hall, Stuart Nicholson, Danny Sonner and Robert Garrett have gone back to their parent clubs.
"It's been such a strange time, the club nearly going out of existence, but the saving of the club has not co-incided with a revival in form," Little told BBC Radio Wales' Sportstime programme.
In a relegation battle you get very close to the players, but after that someone has to be brave enough to help the team rebuild
Brian Little
"For the first time in many years the club itself is in good condition, yet for the last two seasons the team has way under-performed, and a lot of the players were involved in that.
"Some of them have been losing too many games for too long, that mentality had to be changed.
"In a relegation battle you get very close to the players, but after that someone has to be brave enough to help the team rebuild and to bring in a new group of players with no fears for the future.
"It's not a nice or an easy thing to do, everyone should understand that. I hope we've gone as low as we can possibly go.
"There are a lot of league players coming out of contract who will be interested in coming to Wrexham."
Little offered hope for the playing future of those leaving the Racecourse.
"I've tried to send those I've released in the right direction," said Little.
"For example, a lot of the youngsters have been pointed towards Welsh Premier and Conference North teams.
"If they do well there, they could quite easily come back into league football."
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