EASTLEIGH's upcoming FA Cup third round opponents Bolton Wanderers have received a winding up petition.

The financially troubled club, currently bottom of the Championship, reportedly owe about £600,000 in unpaid taxes and have £172.9m of debt.

A statement issued by the club today said: "Bolton Wanderers can confirm that the club has now received a winding up petition from HMRC in respect of unpaid PAYE and VAT for the month of November.

"Despite requests from the club to HMRC to give it further time to either conclude a sale or raise additional funds, HMRC has proceeded with due process and duly served a petition."

Trevor Birch, advisor to the board and owner at Bolton Wanderers, said: “Quite clearly the club remains in a critical financial position. We will continue to try and finalise a sale or alternatively raise some short term funds needed to give the club a breathing space and time in which to consider its options.”