buying 3,400 season tickets, the highest pre-season sales since the Latics were in the Premiership. Unfortunately, as assets would have to be sold off in order to pay creditors the supporters will take a back seat. It’s another hard pill for
the worried fans to swallow! The Inland Revenue and Professional Footballers Association would be the first creditors to be paid and with the players being able to walk away from their contracts there would be no income from possible
transfer sales. The only assets would be the fixtures and fitting which would be like a drop of rain in an ocean.