IT’S D-DAY for Southend United on Wednesday.

The crisis club are back in the High Court for a winding up petition issued by HMRC which was first adjourned back in May.

To recap, in court that day it was announced Blues still had £250,000 left to pay and Judge Mark Mullen said: "It’s true to say this is the first hearing of this petition and there is evidence before me that the debt can be paid in a reasonable time.”

The club’s solicitor added: “The sale of the club is underway and progress is being made. Agents have been appointed.”

However, despite the deal being very close to completion at one stage, a transaction between the Kimura group and under-fire chairman Ron Martin has yet to be completed and talks continue.

Martin also told supporters protesting outside his house on Monday night that a deal would not be reached ahead of his return to court.

So where does this leave the Shrimpers?

In a worrying mess is the honest answer.

Martin seems certain to seek another adjournment and the judge must then decide whether or not to grant him more time to pay off the debt.

But it is not just the judge with the club’s future in his hands as the National League will also be paying close attention to what happens next.

To cut a long story short, should an adjournment be forthcoming, the league will look at reasons why and also the length of time given.

Should an extra week be granted by the judge for a sale to go through that should be fine but if a longer period of time is handed out the league will be faced a very tough decision.

The league have already made it known that accounts had to be filed (which they are now), that the winding up petition had to be dismissed and all football creditors paid for Blues to remain in the fifth tier of English football.

Given how appallingly the Shrimpers have been run in recent seasons, there is a long list of people waiting for their money where that is concerned – including staff at the club who have not had their salaries in four months.

Unless a takeover is completed, it sadly seems those people will remain unpaid.

And spare a thought for boss Kevin Maher among all of this mayhem.

The Blues boss is stuck right bang in the middle of the uncertainty somehow trying to prepare his side for the season ahead.

His players trained alone last week as they waited for their wages and upon returning yesterday were unable to be put through their paces at Boots & Laces due to a lack of medical cover.

The reason why? The staff haven’t been paid.

Maher has not been able to add to his squad since September due to the embargo in place and cannot offer existing players new contracts while those restrictions remain until a time where the squad size drops below 16.

The Shrimpers have also yet to play a pre-season friendly due to the disrupted preparations.

Right now, the state of the club means the squad are in no fit state to kick off the campaign and this will be at the forefront of the National League’s minds.

They do seem sympathetic towards Blues’ struggles but, above else, the integrity of their competition must be maintained.

One way or another the picture will become far clearer in the next 24 hours.

But it is not scare-mongering to suggest Southend’s existence is at serious risk.

And the bottom line is the Shrimpers need the takeover to happen if the long-suffering supporters are still able to watch their next side next season.