Not sure of all the rulings of the spfl, SFA etc, but what if a man in a blazer turns up and says 'I want to inspect your books' then surely monies and attendances must tally ? Just me being cynical. Would say that any club that has a hard core of 100 upwards, has a good chance to go further. Down south the Isthmian, Southern and Northern have crowds below 100, must do well to stay afloat.