Lewes manager Steve Ibbitson is ploughing on with his preparations for the new season amid more uncertainty about the club’s future.

The financially stricken club has been issued with a winding up order by HM Revenue and Customs this week – their third in the last six months.

The Rooks survived the first two but the latest could potentially prove more serious to their hopes of staying out of administration.

Managing director Martin Elliott had been pinning his hopes on repaying the club’s debts to the Inland Revenue in instalments.

Elliott said in June: “We are fully aware if they call the whole debt in that would be it for the club.”

But the publication of the winding up petition on Tuesday in the London Gazette by HM Revenue and Customs set for September 2 appears to cast doubt on the success of that proposal and throws the club’s immediate future into doubt again.

Attempts to contact Elliott were unsuccessful yesterday but Ibbitson remains confident the issue will be resolved.

He is continuing preparations for life in Blue Square south, although the threat of being demoted to Ryman division one south hangs over the club if it goes into administration.

Ibbitson is attempting to protect his players from the uncertainty as he continues to try to add to his squad.

The Rooks boss said: “You would need to speak to Martin as it is not something I am directly involved with.

“It can obviously have an affect on us. I am not sure it is a surprise but Martin seems to be confident he can deal with it.

“We have had to get on with things and that is what we have tried to do. If we have to react to anything else we will do that but we’re keeping things going on our side and hopeful the club can sort it out.”

Former Albion first-year professional Andy Pearson played in a 1-0 win over Dulwich Hamlet on Wednesday and Ibbitson liked what he saw.

He said: “Andy is training with us. We would like to sign him as he is a good player but we’re still talking to him.”

Midfielder Joe Keehan, Rooks’ player of the season, is expected to sign this week but youngsters Sam Schaaf and Medi Koroma will not be offered deals.

Ibbitson said: “There are always tough decisions. Every year we have youngsters coming through who we’ve had for two or three years.

“We had to release those two last week. If things were a bit easier on the financial side we may have run with a reserve side but we have not been able to do that.

“Sam’s a youngster while Medi has done well in the games he has featured but we don’t have the luxury of being able to give a player a chance and see if we can develop them.

“Once they go over 18 years old we do not have the money to do that.”

The Rooks claimed their first pre-season win against Dulwich Hamlet at the Dripping Pan with Danny Cullip eased back into the side after missing the draw with Carshalton last Saturday.

Ibbitson was not surprised by the style of play Dulwich favoured under the management of former Dripping Pan favorite Junior Kadi.

Ibbitson said: “Dulwich played exactly as I knew they would do as Kadi will play football and keep playing football no matter what. Sometimes it is even to the point that you think he has forgotten the point is to score.

“Dulwich are a very good side although they are not the type of side we are likely to play too often this year. It was another good workout and we only have another week to go before we’re off again.

“Danny and Anthony Barness are both good professionals who look after themselves. We work with them to make sure their preparation is spot on so they don’t rush into playing 90 minutes straight away. They are both experienced pros and know what works for them.”

Lewes entertain Worthing tomorrow in a friendly at the Dripping Pan with a 3.30pm kick-off.