Clearly you have a deep and detailed understanding of accounting.
Or is it just a bit too quiet for you at this time of year?
Ok, You made a profit of £32,000 or so, Did this go to the shareholders in dividends ?. if so then great, If not then surely your starting the year off paying HMRC either puts you in the black straight away. Creative accountancy is brilliant.
Onto My Next point, How can the RFL refuse to register your players, it would be nice to know if they had any Wakefield players registered as they had a court date with HMRC at the beginning of the month. Is it one rule for the Championship side and one for SL again. Also Crusaders went into Administration whilst Iestyn Harris was still signing players up, Were they being registered to Crusaders too ?.
I have no anomosity towards Batley what so ever and wish you all the best next year.