Luton's administrators have pleaded not guilty to the Football Association's charges alleging breach of regulations in payments to agents.

The League One club were charged last month with allegedly making payments to agents through another company rather than the club, as required by FA rules, as well as providing misleading information to the FA.

The club missed the original deadline of December 7 to respond to the charges but have now contacted the FA.

A brief statement on the club's official website said: "The administrators, acting in accordance with legal advice, have submitted a not guilty plea in response to the Football Association charges issued on Thursday November 15."