Gretna's ground was put up for sale

Gretna deceased is a "formality" after their Raydale Park ground has been offered for sale, according to director David Elliot.

Elliot opened the sale of the stadium and land to non-buyers football after a rescue decreased as a result of the demotion of the club-IRN Bru Third Division on Thursday.

Elliot, Wilson Field, is expected that the Scottish Football League to expel the club after he could offer no guarantee that they will finish their season next accessories.

He told BBC Sport: "They are still in the Third Division of the SFL but that will change in a few days, as soon as the formalities are completed."

The club should be put into liquidation and today the final confirmation of their disappearance is not far.

"I'm not thinking formally putting it into liquidation in May due to be certain for tax reasons sells the ground in the hotel," Elliot said.

But in effect there will be no negotiation. That's it. "

Gretna on the future of convicts as soon as SFL members voted at their annual general meeting on Thursday to relegate the other two levels down after their place in the top flight.

Paul Davies, a football agent facing the consortium which made a late offer, then withdrew their business plan was based on the First Division football.

The SFL gave Gretna until the "très''début this week to sort out once, but that proved impossible.

A statement by Wilson ground this afternoon read: "In these circumstances, we expect to lose the third division and our officers were instructed to also consider offers for the land outside parts of football.''

DFS officials were still considering the implications of the statement this afternoon.

While the club still exists in name alone, a benefactor should appear on the blue in the day to maintain their league.

The club's financial problems reached its climax in February when the owner Brooks Mileson has withdrawn its funding, amounting to Elliot estimates around £ 8million.

This cash has catapulted Gretna of the Third Division of the Scottish Premier League, through a Scottish Cup final, but the abrupt withdrawal after Mileson fell ill left with debts approach £ 4million.

The deficit includes substantial debts football and a £ 500000 Inland Revenue bill, which may not be repaid at a fraction enable the club to leave the hotel.

Elliot added: "The main problem is that you have someone who wants to invest a substantial amount of money to bring the ground up to the task and then acquire the administrator for him to pay creditors.

But how much income you will get the planned May doors will not be sufficient to cover these costs.

"That's why you need is a benefactor with deep pockets.''

Elliot also revealed the plan proposed by Davies had hit snags on the redevelopment of Raydale Park.

Around £ 35000 is necessary to establish the first division Davies standards, but could not SFL promise that the work would be completed by the beginning of next season.

There was also uncertainty about the extent of the debts while the football SFL CEO David Longmuir said it is intended fundamental flaws''.

Raydale Park was valued at £ 850000 in the latest club accounts, but it is an added complication sale on any land is reserved for sport and recreation by the council.