Below is a BBC Sport report on this afternoon's winding up of Hereford United.
Hereford United has been wound up by a High Court judge.
The winding-up petition was brought by HM Revenue and Customs, which is thought to be owed £116,000.Owner Andy Lonsdale had promised to invest £1m in the club, which was expelled from the Football Conference in June after failing to pay creditors.
But he was late to court and the judge was not satisfied there were sufficient funds.
Mr Lonsdale's barristers said they had a statement that the money was in the bank but Mr Lonsdale said he was stuck in traffic and could not get to the court in time.
It was the tenth time he had been ordered to appear at the High Court in London
The winding-up order was issued moments after he was due, at just after 16:30 GMT.
Supporters have gathered at the club's ground at Edgar Street, where one man said "We will come back. It may take 10 years, but we will be back".
Herefordshire Council said: "As Hereford United Football Club (1939) Limited is in the process of being wound up and a liquidator will be appointed, this action triggers the council's right as landlord to forfeit the leases.
"The council will now pursue this and seek to gain formal repossession of all three sites leased to the club.
"Once the ground has been secured, the council will consider the appropriate process for procuring a new tenant to ensure the continuation of football."
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