Carlisle United's Official Supporters Club say the loss they have posted in their latest financial figures is a result of increasing their sponsorship to the Blues.

Having made a profit of more than £2,000 in 2015/16, CUOSC have this year recorded a small operating loss of £465.

The figures, which will be discussed at the group's AGM tomorrow, reflect extra financial contributions to the football club, the former United Trust say.

In response to questions from the News & Star about their accounts, a response on behalf of the CUOSC board said: "The main reason for the small deficit is that during the 2016/17 CUOSC increased our sponsorship to Carlisle United Football Club.

"CUOSC's £5,000 sponsorship package included the player sponsorship of Jabo Ibehre, two associate and three match balls and sponsorships, 32 hospitality packages for CUOSC members and their guests (prize winners), back of shirt sponsorship for the academy team and Carlisle United Business Club membership.

"In addition we contributed to the cost of two overnight stays for the team between the Cheltenham and Plymouth away matches, plus sponsorship of two Carlisle United Ladies matches and player sponsorship of Georgia Smethurst."

CUOSC's accounts show turnover increased from £5,569 to £6,438, while their administrative expenses nearly doubled, from £3,503 to £6,903.

The figures also show that amounts falling due to creditors within one year were £49,600.

This included £43,117 of "interest-free loans to two individuals".

"There is no formal agreement to say they are payable after one year and these creditors have no intention of calling in these loans," the CUOSC board said.

They added that £3,500 had been paid to trade creditors since the year end while £459 due to charity partners the Great North Air Ambulance will be handed over before a forthcoming match at Brunton Park.

On the overall financial picture and strength of the organisation, CUOSC added: "CUOSC membership has increased by over 100 per cent in the last few years, and increasingly over the last year, and now stands at over 600.

"We as a board have discussed, on numerous occasions, the appropriate level to set our membership fee. We appreciate our subscription level is extremely low and there are potential financial benefits to be gained by increasing subscriptions however we are a not for profit, all inclusive, organisation.

"We have strategic contingency plans should the need for funding arise in the future however it is not, we consider, appropriate to implement these at present."

They added: "As for the future, standing still is not an option for Carlisle United nor CUOSC. It is our intention to work with the club on all levels and to engage with all parties and individuals who have an interest in Carlisle United.

"There are a number of challenges facing Carlisle United, in common with many EFL clubs which need to be addressed. At CUOSC we consider we have a number of progressive initiatives which we hope will be of benefit to the club and its fans and aligned to the interests of the region."

CUOSC have yet to comment on revelations this week that United were served with a winding-up petition by HM Revenue & Customs in early June.

The case, listed to be heard in court on Monday, was "dispensed and dismissed" without the Blues attending court.