THE latest York City balance sheet published today reveals the York City wage bill has more than doubled in just five years.

In 1995, the payroll figure at Bootham Crescent stood at £751,759. For the year ending June 30, 2000, the wage bill totalled £1,635, 736.

That compares with last year's figure of £1,427,028, marking a 12-month rise alone of nearly 15 per cent.

Although the payroll figure covers wages for all playing and non-playing staff at Bootham Crescent, it confirms again the growing consequence of the 'Bosman' ruling where a decrease in cash transfers is resulting in higher wages for players.

To make matters worse for City, falling gate receipts of almost £182,000 coincided with relegation from Division Two.

Home gate receipts, including league and cup matches, fell from £427,204 in 1999 to £303,093, while season ticket sales also tumbled from £85,875 to £69,023.

The lack of a lucrative cup run and a money-spinning tie against a top-flight club was also evident in today's published figures.

Last year's accounts showed City, thanks largely to a Worthington Cup clash with Sunderland, received approaching £75,000 as their share of cup ties played away from Bootham Crescent.

But last season's cup forays on 'foreign' soil to Wigan and Hereford garnered only £17,436.

The price of relegation was further evident with Football League contributions falling from £313,582 to £253,936.

Combined with the drop in gate receipts, it lead to a fall in turnover to City of approaching £250,000 - from £897,322 to £646,344.

Turnover from the club shop and from programme sales also fell, although the decline was relatively small, from £119,146 to £105,576, while the money accrued from the sponsorship and hire of hospitality boxes showed a slight increase of more than £4,000 to £60,543.

Interestingly, the repercussions brought about by a change in manager was felt in other areas by the club.

With two new managers in the space of a year resulting in a high number of new faces in the Bootham Crescent playing staff City paid out £32,314 in 'relocation costs'.

That outgoing compares with just £4,419 spent the previous year, although it is accepted that was an unusually low figure.

In his report to the shareholders of Bootham Crescent Holdings, City chairman Douglas Craig confirms there could be another big turnover of playing staff at the end of this season.

He said: "Terry (Dolan) was fully aware of the need to strengthen the side and steps have been taken to do this although financially we are restrained by the number of players who Terry does not see as fitting in with his plans but who are still on contract.

"To some extent, this problem will be resolved when the contracts of a number of these players expire at the end of this season.

"Although hampered by injuries, it is hoped that the team's quality of football will improve and that by the end of this season steps will have been taken to put together a squad of players that will make the club competitive next season."