Nobody in their right mind would use a worst case scenario as their budget - rather they might make some pessimistic assumptions in some budget areas. Worst case scenarios are usually non viable. In this situation a worst case scenario might say be full wages for a season, no crowds for a season, two tests a week for a season, minimal advertising, sponsorship, hospitality, merchandise revenue and little or no fan donation/fund raising, plus much reduced Spfl/Sfa payments. Start out with that budget and you wouldn’t bother signing any players or starting a season