The petition, scheduled to be heard on 5 September, has been brought by the Inland Revenue, which is thought to be owed around �100,000.

In a statement on the club's website, Halifax say a proposed takeover of the Blue Square Premier club will be completed ahead of the court hearing.

"The club is fully aware of the winding up petition and has the matter in hand," says the statement.

"It is the club's intention to ensure this takeover is completed prior to the date of the winding up petition."