The Football Association faces the threat of legal action after taking what has been labelled the “appalling decision” to expunge results for the 2019-20 season for non-league divisions below the National League and National League North and South. The same applies to women’s football below the Women’s Super League and Championship, with no promotion and relegation, while grassroots football has been brought to a close for the season due to the coronavirus outbreak.

The FA’s decision is particularly harsh on teams like South Shields, who were 12 points clear at the top of the Northern Premier Division, and their chairman, Geoff Thompson, said the club will seek an appeal or take legal action. In a message on Twitter, Thompson wrote: “SSFC will be writing to the FA in the strongest possible terms and will seek an appeal or will take legal action.

“Whatever the outcome following this appalling decision the club will continue as before. However, there is no denying this decision has a huge financial impact.

“We have invested heavily this year in a host of areas and the loss of promotion will also affect some of our revenue assumptions for next season. My message to all our SSFC fans and sponsors is - sorry, a huge disappointment and we’ve all been badly let down.”

The FA remains hopeful of completing the men’s and women’s FA Cup campaigns, the FA Trophy and the FA Vase, while discussions are continuing regarding what will happen with the National League, Women’s Super League and Women’s Championship.

A meeting to discuss the financial impact of the pandemic-enforced suspension of action on professional football in England will take place on Friday, the PA news agency understands. It is understood cost-cutting measures due to lost revenue are even being considered at Premier League level.