That the Parliament notes the recent comments of Charles Barnett, the professional sports group partner at BDO, who, when discussing the recent findings of BDO’s annual study of football directors, stated that Scottish clubs “appear to have made a conscious decision to live within their means”; agrees with Mr Barnett when he says that the high-spending excesses of previous decades are long gone and that financial reality must rule in future; hopes that clubs will not give in to the temptation of entering into large-scale debt for the purpose of buying success; encourages football clubs to follow the example of some of their peers, such as Clyde FC, by enshrining it in their constitution that they cannot borrow money; expresses concern at the revelation that all of the clubs interviewed by BDO identified a growing financial gap between smaller and larger clubs, and would like to see a more even distribution of resources between football clubs that would hopefully lead to more competitive games and leagues.