BFDJ. Spouting his PISH about Celtic Football and athletic club LTD becoming Celtic Football Club PLC. Is the same as rangers football club ltd being liquidated....... 1. Companies house classification SIC for companies show rfc ltd were dissolved under the category 93120 a Sports Club and not 70100 a Holding Company. 2. Celtics Ch reg number did not alter, but The Rangers did because it was a new club. 3. Duff and Phelps letter to the creditors stated on 6 occasions that the club was the company. 4. Rangers FC ltd directors letter to Plus Stock Exchange stated 3 times that the club was the company. Neither 3 nor 4 above made any mention of a Holding Company because legally they had to be precise. 5. SEVCO had to apply to the SFA to have the membership transferred from the old club to the new one because it was precisely that.... A New Club. You cannot transfer something to yourself. 6. SEVCO had to enter the Scottish Cup at round 2 earlier than any SPL club, yet the rules state that if a club was in the SPL the year previously then they qualify for later entry to the SC, however SEVCO as a NEW CLUB had to enter early because by SFA regulations they were a new club. 7. Why did SEVCO accept the registration embargo . To get into Scottish Football and take up the old clubs membership. If they are not a new club then no need to have a membership transferred from the old to the new club. Point 1 above is definitive proof that a sports club called rangers football club ltd ceased to exist.