SOME of the SPFL clubs worst affected by the ongoing sporting shutdown due to the Covid-19 pandemic could go out of business before a ball is kicked again, an insolvency expert has warned.

Scottish football has been on hiatus since March, leading to cash-flow issues for each of the 42 teams in our country's senior leagues. With virtually zero income, teams are feeling the strain of the coronavirus lockdown as significant overheads - such as player and staff salaries - continue to be spent.

Ken Pattullo, who heads up corporate insolvency specialists Begbies Traynor, says that despite clubs being in a relatively healthy financial state going into the crisis - no SPFL side was has shown signs of severe financial stress for the last two years, according to the annual Football Distress Report - there is a very real concern that clubs may not come out of the other side intact.

“There are real concerns that cash-strapped clubs may be pushed to the brink of insolvency,” he said. “Finances are already stretched and every match that isn’t played means income from matchday ticket sales and hospitality is lost. With several matches that were still left to play across all Scottish leagues, that represents hundreds of thousands of pounds of lost income, which clubs operating on small budgets can ill afford to lose.”

He added: “Some clarity from the Scottish Government would be helpful now because, while in England the Premier League is in discussions about Project Restart, to resume playing televised matches behind closed doors, Scotland’s top-tier clubs seem to be nowhere near having a road map towards the resumption of any form of play, and meanwhile they remain in financially-corrosive limbo.”

First Minster Nicola Sturgeon has said coronavirus restrictions mean that Scottish football should not expect to be playing matches in front of fans “any time soon” and that games held behind closed doors would need to be “very carefully considered”.

However, the lack of matchday revenue is particularly costly in Scotland. No other top-flight European league relies on income from supporters as much as the Premiership - something that Pattullo reckons could "prove fatal" to Scottish football.

“Our Scottish Premiership clubs are the most reliant on ticket sales of all the top-flight European clubs, which also makes them extremely vulnerable to escalating financial problems, especially if it is decreed that the remainder of the season is to be played behind closed doors," he added. "It also means they lack the financial clout of the English Premier League and the cost to clubs of completing the outstanding games, when they have little or no income, could be devastating.

“It’s the mid-size clubs without wealthy backers or lucrative television or sponsorship deals that are in the most perilous position. Unfortunately, the double whammy of significant wage bills and sizeable fan bases that make them heavily reliant on match-day gate receipts could prove fatal in this unprecedented situation.

“While I don’t believe we are looking at a doomsday scenario and most Scottish clubs will survive, I’m afraid that some insolvencies are probably inevitable among the hardest hit clubs.”