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From BBC Football:
The Pilgrims lost their Football League status last season, but received a further demotion at the Blue Square Premier's annual general meeting.
The decision, which means a reprieve from relegation for Altrincham, results from Boston's financial problems.
Blue Square Premier chief executive John Moules said: "They're in breach of certain rules, it was felt Blue Square North was the best place for them."
Boston were given a 10-point deduction to compound their relegation from the Football League as they went into administration.
The terms of the Company Voluntary Liquidation entered into by Boston to go into administration, are behind the club's demotion.
Moules said: "The Inland Revenue put a caveat on that CVA that Boston could not pay football creditors.
"That breaks Football Association, Football League and Football Conference rules and regulations.
"We're giving Boston the opportunity to re-establish themselves as a leading club outside the Football League.
"They believe the decision we have made is fair and just, and they are not going to appeal."
"We had meetings all day on Friday with Boston United and then informed Altrincham that they were staying up."
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.
Altrincham's relegation reprieve was their second in successive seasons.
The Cheshire club finished in the relegation places in the 2005-06 season after they were deducted 18 points for fielding an ineligible player, but they were saved by Scarborough's financial problems.
The decision to demote Boston into Blue Square North division - formerly the Conference North - will be contested by Worksop, who were relegated from the division into the Unibond Premier League.
Worksop will argue that Boston should have been relegated from the Blue Square Premier altogether.
Chairman Howard Raymond told the Non-League Paper: "The Conference rules must cover all three leagues, and we will be asking our lawyers to study this closely and will almost certainly lodge an appeal."
From Boston United Official Website:
Boston United's 10-point deduction for entering a CVA has been confirmed by the Football League, with the points being taken off the season just completed.
Football League Head of Communications John Nagle said: "The Football League can confirm that Boston United have been deducted 10 points from their points tally for 2006-2007.
"This Sporting Sanction takes effect from April 25, the date on which the club effectively obtained the approval of creditors for a Company Voluntary Arrangement."
The Pilgrims will therefore begin life back in non-league football on nil points.
From news.bbc.co.uk/sport:
The Pilgrims were relegated on Saturday after losing 3-1 at Wrexham.
During the game chairman Jim Rodwell entered Boston into a Company Voluntary Arrangement, preferring the docking of 10 points to apply this season.
That has raised serious concerns with Conference bosses, who will discuss Boston's predicament at a board meeting on Thursday.
Conference vice-chairman Charles Clapham said: "It's a unique situation with them going into administration in the last two minutes of the last game of the season.
"Whichever way you look at it, you can't turn around and say that this is sending out the right message in the world of football.
"It might be technically legal, but morally it's sending out the wrong message to creditors.
"In conjunction with the Football League, we'll have to look long and hard at the rules and the legality of it all in order to see what the implications will be.
"Leeds entered administration to save themselves a 10-point deduction next season and now a precedent has been set.
"It seems that clubs are using a loophole in the rules and I'm sure it will catch the attention of the ruling bodies.
"You've got to look at the trail of destruction which has been left behind and the people who've been good enough to give them credit.
"Maybe in the future clubs won't be able to get credit because of this type of action."
From BBC Sport Football:
Boston must win to avoid the drop - but a victory for them would send Wrexham down if Macclesfield avoid defeat.
A Company Voluntary Agreement has been proposed to pay off Boston's creditors.
However, that would see them deducted 10 points - and the letter hints that the League reserve the right to decide when any deduction would take place.
The League is also concerned that there is 'little prospect' of football creditors being paid in full under the CVA - which is a requirement of the League's articles and insolvency policy.
Proposed modifications put forward by the League to resolve the issue were rejected - at 'great concern' to the League.
The timing of any 10-point deduction (called 'sporting sanctions' by the League) would be crucial to the survival hopes of both Boston and Wrexham.
Reports have claimed that if Boston were losing and looking set to be relegated to the Conference anyway, they could attempt to enter the CVA during the game - and suffer the 10-point deduction immediately which would have little effect in real terms.
However, if they beat Wrexham and stay up, they could delay the CVA until after the season is over in order to take the 10-point deduction next season in League Two.
Ironically, Wrexham were the first Football League side to be deducted 10 points for entering administration, during the 2004/05 season, which saw them relegated from League One to League Two.
However, in 2006, Rotherham were in danger of relegation from League One going into their final game of the season, which was also a winner-takes-all game.
Having drawn 0-0 with Milton Keynes to ensure the Dons went down instead of them, Rotherham then entered a CVA in the summer and were deducted 10 points at the beginning of this season.
But on Friday, Leeds United - all but relegated from the Championship - went into administration with their 10-point deduction imposed immediately, allowing them to start next season in League One on zero points.
From BBC Sport Football:
They plan to enter into a Company Voluntary Arrangement (CVA) which would see them paid back just under half the money they are owed.
A formal vote on the issue will take place when the Pilgrims' future on the pitch is decided, as entering into a CVA incurs a 10-point deduction.
Boston are two points from League Two safety with two games remaining.
'Although there's been no formal vote, we had an indication that there is a sufficient majority of both creditors and shareholders to support this arrangement and allow football to continue in Boston,' said former Leeds chairman Gerald Krasner, who is overseeing the process.
Krasner said the vote could be taken on the final whistle of Boston's last game of the season on 5 May.
Earlier on Wednesday, it was revealed that Boston have had their share of a cash hand-out withheld by the Football League.
Around £100,000 normally paid to League Two clubs from television and sponsorship revenues has not been paid due to the 'uncertainties' at York Street.
A Football League spokesman said: 'As in previous cases of this kind, the League has withheld the payment.
'This is due to current uncertainties as well as the club's outstanding debts to the League and fellow clubs.'
Boston have reported debts of over £1m and are two months behind in paying staff wages.
The club had less then 11 fully fit professional players for their game against Chester City on Saturday and could name only three substitutes.
They have also travelled to some recent away games in cars to cut costs.
From The Lincolnshire Echo:
The Pilgrims were due to receive the windfall - paid to all League Two clubs - as part of a pot containing sponsorship and television money.
But according to Evans, Boston have not received the cash because the league doubt they can fulfil their remaining fixtures.
The Pilgrims have just two games left in their battle to avoid the drop, but only nine senior professionals were available for Saturday's home game against Chester.
However, Evans is confident the club will see the season out and will draft in help from the youth team if need be.
'There is no doubt in my mind the programme will be completed, but the Football League think otherwise,' claimed Evans.
'If we have to play 11 youth team players to complete our fixtures this season, then we will.
'The chairman, Jim Rodwell, told me the League is holding up a payment of around £100,000, even though every other club got theirs on Tuesday.
'Given the situation we're in, it doesn't help us at all.'
The Echo contacted the Football League, but they could not shed any further light on the situation.
However, spokesman John Nagle was optimistic the matter would be clarified in due course.
'Despite my efforts, nobody at senior level connected to this issue was available for comment,' said Nagle.
Despite repeated attempts, Boston chairman Jim Rodwell, was unavailable for comment.
But should Boston be unable to complete their fixtures, the Football League did confirm their record would be expunged.
Struggling Wrexham could also earn a reprieve as Torquay are already relegated.
The news is a further blow to the struggling Pilgrims.
This week, the owners of Boston's York Street ground - the Malkinson family - turned off the water supply, except on match days.
From BBC News:
Jim Rodwell said he could not guarantee wages would be paid in December unless more investment was found.
The League Two club intended to pay off a £900,000 Inland Revenue debt by selling off its York Street ground.
But these hopes were dashed when Boston Borough Council rejected the club's plans for a new stadium on Monday.
Planners at the authority said they had not received all the club's paperwork and had concerns over whether the development would go ahead.
Boston United had proposed moving from York Street to Boardsides - allowing their current ground to be sold for redevelopment.
The club had asked for the application to be deferred but this was turned down.
Mr Rodwell said holding company Lavaflow was unwilling to put any more money into the club.
'Worrying time'
'They are disillusioned, there's no two ways about it and they are obviously highly disappointed that we didn't get the deferral that we requested,' he said.
'People are hurt at the moment and are reluctant to part with more hard earned cash.'
He said that he had approached a number of investors to rectify the club's current financial situation.
'I've spoken to two or three interested parties and it's been quite positive but... I've got no firm commitment, it is just talk quite frankly.
'I've obviously emphasised to people the speed these things need to be acted on but we're talking, we'll keep trying.'
Manager Steve Evans said it was a difficult time for the players.
He added: 'There are a lot of staff that have young families as well and not getting paid at Christmas is a worrying time.
'I've got to look at them in the eye. I've got the deepest empathy with them and I only hope that somehow the chairman can get us through,' he said.
The plans include demolishing neighbours Boston Town's Tattershall Road ground and building them a new home in nearby village Wyberton.
Boston are a similar sized club to Macclesfield Town, in the same division, who are struggling to raise £300,000 by the end of January, so you can imagine how difficult it would be for them to raise £1 million plus. To put it bluntly, the club would almost certainly fold.
A supporters trust is being set up in the New Year, with the short term aim of raising funds to help the club survive should there be problems with the planning permission (or the current owners decide to pull the plug), and the long term goal of taking control of the club.
They have a website - www.bufcst.org.uk
Background information, from a Boston fan:
The Malkinson family had owned the club for many years - from its formation in 1933 until November 2001, when then-chairman Pat Malkinson announced that the family could no longer continue to financially support the club. At the time we were at the top of the Conference and were to win promotion to the Football League the following April.
A property developer from Mansfield, Des Wood, and his company, Orchard Holdings, took control of the club in early 2002. They had until the end of 2003 to purchase the shares from the Malkinsons, or control of the club would return to the family. During his time in control, Mr. Wood was instructed to find a suitable new home for Boston United, and run the club in a 'proper' manner, or else the deal would be annulled.
During the summer of 2002, the FA charged Boston United with falsifying contracts (to which we pleaded guilty and were docked four points from the following season, but were (some would say) controversially allowed to keep our place in Division Three, and were also given a £100,000 fine) and to Steve Evans (then manager) and Pat Malkinson for similar offences, and also for impeding the inquiry. Steve Evans was suspended by the club, resigned, and was then given a 20-month suspension by the FA, back-dated to July 2002.
During the 2002/03 season, Des Wood was the first to announce that the club was in serious debt to the Inland Revenue and HM Customs & Excise, and that a move to a new stadium was the only way forward for the club. Boston United were also being given 'special dispensation' by the Football League to play at York Street, as it didn't meet some of the League's more minor requirements.
Planning permission was submitted, but was quickly rejected by Boston Borough Council. The council claimed that the plans might as well have been 'written on the back of a cigarette packet', and they only involved demolishing York Street for housing, omitting any plans for moving the club to a new ground.
2003 came and went, and Des Wood failed to purchase the shares necessary to attain permanent ownership of the club. Control returned to the Malkinson family, who chose to sell them to a third party, now chairman Jon Sotnick and his Lavaflow company. Sotnick re-instated Steve Evans after his ban ended, leaving many fans to wonder whether it was the links between Evans & the Malkinsons and Evans' friendship (both personal and professional) with Mr. Sotnick that had won Lavaflow ownership of the club rather than their financial capabilities of running the club.
One of the first things Sotnick was to do as chairman was to conduct a 'feasibility study', the result of which was that if Boston United was to continue in its current form, then again we would have to relocate. Whatever happens, the club has 15 years left on the lease at York Street, and the landlords (Pat Malkinson & brother Stephen) have made it known that it is 'unlikely' that the lease will be extended. That's a very long-term, and probably pretty irrelevant, problem.
At the start of this season, Pilgrims' Patter (the most popular message board for supporters of the club) was shut down because of legal action against the webmaster, Dr. Ken Fox, by the club, amid claims from chairman Sotnick that the club was losing revenue because people were choosing to believe what was posted on there rather than the official line. Many people chose to view this as spin, and within days this may well have been justified since it was announced that Steve Evans, Pat Malkinson, Brian James (accountant), Ian Lee (book-keeper) and John Blackwell (general manager) had all been charged with defrauding the Inland Revenue between April 1997 and July 2001. They will face trial in January 2006. In a similar way to events at Darlington, the club had chosen to shut down the message board in an attempt to silence the supporters and remove a central 'meeting place' where opinions could be expressed and shared.
In October 2005, planning permission was submitted again. This involves four sites - York Street (current ground), an area on the outskirts of the town, called the Boardsides (the proposed venue of our new ground), Tattershall Road (Boston Town's current ground) and an area just off Cuckoo Lane in Wyberton (the proposed venue of Boston Town's new ground). At a fans' forum during that month, Jon Sotnick made it clear that he had had a meeting with the Inland Revenue and HM Customs & Excise in Worthing, where he'd been told that they had lost their patience with the club, and that should planning permission fail, that they will call in the debt.
Now York Street is a traditional old ground, and good enough to support us in non-League, but in the Football League, we're reportedly losing out on £300,000 per year through a lack of corporate boxes alone. It is believed that a new ground will generate enough income for us to be able to pay off our debts to the Inland Revenue and HM Customs & Excise, although it would leave us in debt to Lavaflow should control be handed over to the supporters' trust, which will be formed in the new year. The idea is that at least this would be a manageable debt and wouldn't threaten the future of the club - which means we'd have to put a lot of trust in Lavaflow that they won't charge enormous interest, or over-spend on the new stadium, but it's a case of better the devil you know and the club surviving. Talk of Wimbledon's plight and Boston United 'rising from the ashes' during the fans forum (by Jon Sotnick) didn't exactly warm the heart!
Two weeks ago, Des Wood and Orchard Holdings had their final appeal against the refusal of planning permission rejected, which should mean now that they are out of the picture. It is expected that we will get the final result of the planning permission in January 2006, which is the same month as when the trial is taking place in Southwark. So in six weeks' time we should have a clearer understanding of where we stand, and our future as a football club.
It is not crystal clear as to how the debt reached the level it did, but I think the root of the problem is over-ambitious chairmen trying to push a club from a town of 30,000 (or 50,000 total catchment area), with attendances now averaging about 2,500, up the League ladder in a very greedy way (i.e. without worrying about the consequences).
The last figure I heard quoted for the debt was £1.3 million - the interest is £90 per day.
