Just googled and that is sort of what's happened. See David Conn's article from the Guardian On line from the 14th February. Dale failed to pay the CVA creditors on time, and after being given an extra 21 days, surprise, surprise still didn't cough up ! So the CVA Administrator was due to start was due to file a Winding Order which is likely to lead to Liquidation. Among the few remaining assets that the Liquidator might be able to sell are the naming rights to the club !Thought that I had heard recently, in that that they were unable to come up the cash required to to satisfy their CVA within the time limits, resulting in their liquidation, irrespective of the never endling court case. Might be wrong though, given all the sudden twists in this sorry, sordid affair ! Perhaps it might have been that it was only the CVA which "went for a trip down the Swanny" ?