Southend will look to put their financial troubles to one side when they take on Gillingham at Roots Hall.

United have staved off the threat of closure but could go into administration because of an unpaid tax bill of £690,000. They will hope to lighten the mood against the Gills, though, especially after losing 2-1 to Carlisle last time out.

Manager Steve Tilson will have to go after the three points without the services of loan duo George Friend and Lee Sawyer.

Defender Friend has returned to Wolves, with the club's problems meaning they are unable to extend his stay, while Sawyer has quit his own loan spell to go back to Chelsea.

Tilson will be able to select James Walker, though, with the striker turning down an extension of his loan with Hereford in favour of fighting for his place with Southend.

Defenders Osei Sankofa (knee) and Jean-Yves M'Voto (hip) are both set to miss out, while Damien Scannell is struggling with tendonitis.