This will be a financially difficult month for the Sevco High Command.
There are no home league matches at Ibrox in January.
Therefore that’s a valuable source of match day income that isn’t coming into the coffers this month.
There is also the small matter of the £250k tranche for Monsieur Barton that is due at the end of January.
I’m told that the High Command will have a meeting this week with their world class scout.
At this conclave, I understand that he will be asked to justify his performance as a discoverer of football talent.
Meanwhile, the Sevco High Command has been utilising back channels to reach out to General Ashley.
The chaps in the Blue Room know that the court case in March could be fatal.
Moreover, the contingent liability of that litigation is far greater that the £1m as per the year end accounts.
As for strengthening their squad, the only way that Sevco can augment their playing staff is on a wage neutral basis.
At the same time, there are players that the Sevco High Command would love to depart the premises.
One of them is probably the lightening quick Philippe Senderos.
He is a high earner within the Engine Room Subsidiary.
Of course, the High Command would rather like some loan players on generous terms.
That’s where the lending club pays ALL of the wages and attendant costs.
Essentially, Sevco is in the market for free players.
Of course, those highly prized sporting assets will need to be looked after while they’re at the four-year-old institution.
I would not be surprised if Mr Garner and his agent were unimpressed that the striker had to queue in an NHS A&E to have his shoulder injury treated.
I think it is fair to say that Sevco isn’t currently at the top of his hit parade.
Moreover, I understand that Preston is due the final tranche of his transfer fee this month.
If that cheque comes through then the English club really should be glad all over.
Although there will be a lot of high-Level speculation about players being “linked” with Ibrox departures are far more likely.
Quite simply, the cash flow situation demands it.
This is a loss making business without a credit line from a bank.
With little matchday income this month, they really could do with some help.
Of course, the High Command could always approach the nice folk at Club 1872 to increase their direct debits top the Holding Company Vehicle.
That would be very helpful.
Meanwhile Celtic go about their transfer business with swift intention.
I understand that the scout that spotted Victor Wanyama can also claim the credit for alerting Brendan Rodgers to the availability of Kouassi Eboue.
It is the clear intention of the Parkhead club to emerge from this transfer window stronger than when business began at the start of this year.
At the other side of Glasgow, Sevco’s transfer business this month will be inextricably entwined with their cash flow crisis.
For the avoidance of doubt, the threat that the Espanyol of Glasgow poses to Celtic’s sporting hegemony is as empty as the pre-paid credit cards currently in the wallets of some Sevco employees.