The club was deducted 10 points for going into administration

The Pilgrims were relegated from the Second Division at the end of the season and went into a type of financial administration.

Now the Conference - or Blue Square Premier as it is now known - has decided the debts are such that the club will drop a further division.

Bosses said the club now had a chance to put itself on a stable footing.

At a meeting this weekend it was agreed Boston would drop into the Blue Square North division.

The chief executive of the Conference, John Moules, said: "The club could have gone out of business.

"What we have offered the current management of Boston Untied is a chance to establish themselves as a club outside the football league.

"The club has decided the decision we have made is fair and just and they are not going to appeal."

Boston's financial problems led to charges for former manager Steve Evans and ex-chairman Pat Malkinson of conspiracy to cheat the public revenue.

Evans was given a one-year prison sentence, suspended for two years after admitting the offence, Malkinson was given a two-year suspended sentence after admitting a similar offence.