In advance of Tranmere's home game against Hartlepool United on Saturday, the Club are circulating copies of Chairman Lorraine Rogers' programme notes explaining why this will be her last season.

"I have rarely used the space that this column gives me to write about my personal thoughts on English football but I'm so disillusioned with the direction the game is going in that I have decided that this will be my last season and I'd like to explain why.

"I still feel very positive about Tranmere Rovers Football Club and also about the Manager, the squad and our prospects this season - despite the disappointing results in the last two matches. We have quality and we're creating chances. Confidence can move mountains and I hope we will all remain confident and support Ronnie and the players to get it right. But for some time now I have felt disillusioned with the game and, in particular, the growing gap between the big clubs and the smaller clubs.

"I joined the Board 10 years ago when serious financial problems had come to light at the Club following the sudden departure of the then Chairman. Although it was a struggle to work through the financial problems, smaller football league clubs were generally in better shape at that time. We've had some good years and some bad years on the pitch over the last decade but it has become more and more difficult for smaller clubs to survive.

"The inequalities in the game seem to be more pronounced. It gets worse every season. Sadly it seems as if the sport is more about money than about football.

"Over the 10 years I've been involved, 30 Football League clubs have been in administration - 36 administrations in total because some have been in administration two or three times. That's almost half of Football League clubs.

"Many millions of pounds have gone out of the game to Administrators. Fans, players and staff have faced the uncertainty of knowing whether their Clubs will survive. Creditors haven't been paid in full and people have lost their jobs.

"But what has the game done to help smaller clubs?

"Points deductions have been used to encourage more responsible financial management but are they working and do they address the cause of the problems? I don't think they do.

"In the last few years a total of 129 points have been deducted from Football League clubs for financial reasons. That's almost three years worth of points for some Clubs.

"Point deductions distort competition and alienate fans from the game. They don't address the root of the problem - which is the fact that although English football is very wealthy, too little is being channelled to the smaller clubs.

"I hate what is happening to our national game below the Premiership.

"Many of the people who take the decisions in our governing bodies have never worked at a club and don't know how difficult it is just to survive. They would find a six month secondment to a smaller club an eye opener.

"A fundamental question for the governing bodies is whether the priority is to maximise the support it gives to Championship clubs in order to make them as competitive as possible - thereby closing the gap with the Premier League, even if that's at the expense of the smaller clubs - or, a more even distribution of wealth to help ensure that the 72 clubs survive.

"The Steve Davies tribunal has made me particularly depressed about the future of the game. Clubs that care about the future of the game invest in youth football. We have been committed to Youth football for over 20 years. We invest an enormous amount every year in relation to our total resources. It is central to the Club and helps us to survive.

"We particularly invested in Steve - not just in financial terms but in the care and attention we gave to him. From the Manager, coaching staff, youth coaches, the physio and doctors to the board directors - we all invested in the development of his talent but he has shown a complete lack of appreciation or respect for the Club.

"Derby County have made no serious attempt to agree a fair valuation. We received a guaranteed offer of at least £400,000 from Leeds last season and Derby have put forward one opportunistic offer of £100,000 in May. The system is such that it encourages clubs like Derby not to make a genuine attempt to value a player because they can use the Tribunal system to agree a knock down level of compensation.

"This takes away the incentive for smaller clubs to invest in youth football.

"I doubt we will get a fair valuation for Steve Davies. Derby know that and it suits them to have a Tribunal as quickly as possible - ideally they'd like to keep his talent under wraps until they can persuade a Tribunal to let them have him for a steal. They have been quick to agitate the Football League to set a date but not so quick to negotiate a proper valuation with us.

"Simon Jordan at Crystal Palace was so incensed by a recent Tribunal decision that he has decided to quit football. I can totally understand his frustration. The authorities should be encouraging clubs to invest in Youth football but the system is so unfair that more and more small clubs will pull out of youth football.

"So I've decided this will be my last season. There are a number of practical matters I'd like to sort out before I step down. We're fairly advanced in our plans for the development of the Ingleborough training ground site and the development of an exciting new training centre for the First team, Youth team and Centre of Excellence which will also be used by the Wirral community and I'd like to manage the handover of these projects. It will be fantastic news for the Club if they come to fruition.

"I'm also in discussions with Peter Johnson, Club President and major shareholder, about my 30 per cent shareholding. I'd like to find a responsible buyer - someone who will have the interests of the Club at heart and can invest in the Club.

"Whether I'm on the Board or not, I'll continue to be a big fan of the Club and a supporter of the game."