Coventry City Ladies have issued the following statement:
"The Board of Coventry City Ladies FC remains of the opinion that the club has not breached Rule 8c of the Women's Premier League rules concerning eligibility of players.
The decision of the FA Appeals Tribunal to abridge the standard timeframe in which to appeal has, however, rendered it impossible for the club to adequately prepare representation. We are unable therefore to proceed.
We do of course recognise the reasons for this (with a play-off match pending), and accept the Tribunal's decision.
The Board would like to thank all those that so generously offered legal support and expertise in defending our case; regrettably we have simply run out of time.
We should commend the FAWPL management committee for their consideration and equanimity in all our dealings throughout this process; it has been very much appreciated.
We would also like to take this opportunity to congratulate all at Sheffield FC on retaining the Northern Division title."