League One Coventry have been placed under a transfer embargo as from Friday having again failed to file their annual accounts on time.
The npower League One club were due to register their finances with Companies House ahead of Thursday's deadline but have not done so as a result on the on-going rent row at the Ricoh Arena.
It is the third time in as many seasons that financially-stricken Coventry have been placed under a temporary transfer embargo.
Chief executive Tim Fisher said: "The situation regarding rent and revenue negotiations with ACL is very well documented and without a clear route forward, we are unable to project our budgets for the coming 12 months.
"That means we are unable to file the accounts which results in an embargo.
"The owner (SISU) has continued to fund the club over the past five years, to the tune of close to £45million, showing huge commitment to the club.
"That commitment remains but we have to build a strong and sustainable future if we are to put quality onto the pitch and meet the new rules under Financial Fair Play.
"As a board, we will continue to work as hard as we possibly can to try to prevent the off-the-field matters impacting on the pitch but, clearly, in this instance it hampers any room for manoeuvre we have should we need to bring anyone in over the next three weeks."