All the liabilities that a Limited company have to HM Revenue and Customs are not money that the club as to find they already have it.
The Vat is taken from the VAT from revenue less the VAT on purchases. Every £1.00 that is taken through the gate 20p belongs to HMRC and should not be spent. The money for the PAYE is taken from the Gross wages of the employees and again should not be spent.
Companies who fall behind with their payments to HMRC and end up in court is because they have spent the money and is the fault of no one else but the management of the club.
To say things would be better if more people attended is not the answer for its wrong.
The more people that pay through the turnstiles the larger the income so would create a bigger VAT bill.
An efficient company will ring fence its dues to HMRC and not spend it on anything else.
eeeey up Harry this lot will call you negative now for telling the truth ........