CROSS Keys might think they have it bad after just three league wins so far this season, but even their supporters will be sparing a thought for the Neath fans at the Gnoll tomorrow (kick-off 2.30pm).

The hosts face a winding-up order, brought by HM Revenue & Customs, later this month following the collapse of owner Mike Cuddy’s construction business, Cuddy Group, last year.

It will be the second such order the club has faced in under two months – the first in early December, presented by finance company Jardine Norton, was dismissed.

With Neath’s financial woes resulting in a player exodus, the team are rock bottom of the Principality Premiership.

Their cause was dealt a further blow yesterday when the WRU docked them six points for failing to fulfil fixtures against Bedwas and RGC 1404 in December.

To compound their misery, they were also handed a £50 fine for withdrawing from the National Cup on the eve of their first-round clash with Pontypool.

A WRU statement read: “The WRU’s competitions management committee found Neath in breach of General Rule 8 (i) of the National League Rules, but expressed regret when imposing the sanctions.

“The committee was in full understanding of the club’s current difficult circumstances and initially suspended the deduction of two points in relation to its first offence (regarding Bedwas v Neath on Saturday, December 1), but this suspension was dependant on the club not being found in breach of regulations for the remainder of the season.

“The breach which occurred on December 15 (Neath v RGC) incurred a further four-point penalty and activated the suspended two-point sanction, leading to a total deduction of six National League points.”