As SMiSA have 34% of shares they can access the accounts.
They should do so as they will be running the club very soon.
They can do a forensic audit,ie look at the detail of looking where every penny going out of the club goes,why,and where.
Your average accountant /auditer only looks at the order/delivery line/invoice, not that the club is buying 100light bulbs for £5 from a directors wife's company!Not that I believe that kind if detail.