Gillingham chairman Paul Scally has highlighted the club’s financial predicament in an open letter to fans.

He has praised the remarkable effort from those currently keeping the club challenging for honours on the field while he deals with significant losses following a year without fans in the stands.

The season ticket issue is something the chairman says will be addressed soon and has warned those that constantly criticise on social media that he is prepared to take action.

He has also told fans that the club shop, located on Redfern Avenue, will be closed and that a new ticketing system will be introduced.

The club’s finances are under control but Mr Scally revealed that they have deferred £700,000 of payments to HMRC and a repayment plan has yet to be agreed.

The club have taken out an EFL loan of £182,000, repayable over three years, as well as a Premier League grant of just over £400,000. They are expecting an insurance payout of £100,000 for loss of income and have applied to the EFL for a loan from the Premier League’s £20m fund.

Revenue lost from matchday income and banqueting is in the region of £1.5m for the 12 month period while closing The Factory - the supporters’ bar - is in the region of £500,000.

Mr Scally says the club’s budget for players and management remains as previous seasons at around £2.6m, and he says “I have heard and seen comment that our wage bill is the lowest in League 1, whether that is true or not I frankly don’t know, nor care, but what I do care about is keeping this club trading and around for years to come, long after I have departed.”

The Professional Footballers' Association insisted that their members took wage deferrals as opposed to wage cuts, and they will need paying at some point.

The chairman said: “Our own players and management were very supportive of the club and, I place no blame on them for the actions of the PFA, this was a national issue which has affected all professional clubs.”

Season ticket sales from around 1,650 supporters, who purchased before lockdown, contributed £440,000 for this year, and £115k for those that bought two year deals.

Mr Scally said: “I will be writing to those season ticket holders regarding a way forward for their consideration. It is not a matter we have taken lightly but there is no easy solution if we are to achieve our survival plan.

“I am confident we will find a solution that works for everyone.”

Despite the financial impact of Covid, Mr Scally has been delighted that they have managed to be competitive this year.

He said: “The fact that between us all at GFC we have managed to thus far ride out this Covid storm and the well-publicised financial problems it has delivered to us, and managed to maintain a significant level of footballing success on the field of play is somewhat remarkable.

“It’s a great credit to all that have played their part, not just from within the club where the effort this season has been remarkable against a difficult background, and therefore a great credit to Steve (Evans, the manager) and everyone involved, but the contribution of our supporters, sponsors and suppliers who have stood shoulder to shoulder and done everything within their power to keep the ‘ship’ afloat, has been fantastic, when under normal circumstances it would probably have been impossible given the many problems we, and in many cases they, have faced.”

While the club shop will be closed, merchandise will be available on matchdays, when fans are allowed back in, through kiosks. The Gills will be selling at other times from their online store. The space used by closing the shop is “better used in other areas, notably the development of The GFC School,” said the chairman.

“To say this past year has been my most difficult ever would be an understatement,” he said.

“Each day that has passed has been a worry from the moment I wake, until the moment I sleep, and I rarely sleep all night because my mind is always turning over with the issues and challenges ahead.”

Mr Scally also added a warning to those who want to dish out abuse to him, or anyone connected to the club. While saying he had no issue with football banter, he did have an issue when it got personal, saying: “I have built up a portfolio on certain individuals who post regularly, a number of whom I have crossed paths with previously, but a number who are new to me.

“These mindless, heartless, cowardly individuals have continued to peddle their abuse, lies and vitriol as if nothing is different, and they appear immune to the damage and pain their abuse can and probably has caused to a number of people.

“I have been through my own challenges this past 12 months, challenges which would test the most resilient amongst us all, challenges which will remain private but have pushed me at every turn, challenges that at times have probably tested my own mental health, and for this reason I have decided I will not ignore these individuals any more.

“I will continue to monitor, and have monitored, all sites and forums relevant and along with those that care about this football club and whom share my views, will identify, and if necessary take action against all or any individuals that personally abuse, make derogatory comments to or about any member of the club, try to, or actually do damage by their comments to the club or anyone connected to the club, publishes or shares information on forums or elsewhere which is untrue, malicious, vindictive or confidential or behave in a way that is aimed at damaging, or could be damaging to the club and/or business.

“I am not on a witch hunt, I wouldn’t waste my time on these individuals normally, but we are not in normal times...We will make their names known to our supporters and sponsors so they will know who to avoid when engaging in normal banter on forums or other places.

“These people will be ‘red carded’ and removed from any standing or database within the club. Based on my definition of supporters, these people are simply not supporters.”

Mr Scally added: “Positivity is the only emotion that keeps us going, it drives our thoughts, actions, beliefs, ambitions and aspirations, there can be no place in our world for negativity.”