The Blues are still awaiting a date for their appeal to the Court of Arbitration for Sport where they hope to get the green light to spend again in January.
But now Fifa have released the full findings of Chelsea's failed appeal against the two window ban imposed in February.
The findings show that Fifa simply dismissed many of the club's arguments by pointing to the sheer number of youth games played by some of the players.
Gilmour officially joined Chelsea in August 2017 for £550,000.
But in May of that year the two clubs signed an agreement that the Ibrox outfit could not sell or loan Gilmour to any other club without Chelsea's consent and that he should also be released to train with Chelsea and play in friendly matches at any time they wanted him.
But both cases were included as part of the findings that led to Chelsea's appeal against the transfer ban being dismissed.