This is absolutely the point. What Fisher signs (accounts etc) is at odds with what he says. That is the problem.
I was a shareholder up until the SISU takeover. For the record I didn't sign my shares over to them and I still have the shareholders certificate. Historically Holdings was not the football club and it seems to be the case with the last accounts signed by Fisher.
I work with administrators on occasion and I spoke to one the other day about this. CCFC Ltd's administrator has said that he will investigate the conduct of the directors who have served over the last few years. This is very important. The auditors failed to sign accounts last year until undertakings were given by SISU which it could be argued make the case that without the funding from SISU the club was already insolvent. It is illegal to trade an insolvent company however, the company wouldn't be insolvent with the SISU funding. It is also illegal to transfer assets out of an insolvent (or nearly insolvent) company where those asset transfers are to the detriment of creditors. IF the club moved player registrations over the last season or so from CCFC Ltd to Holdings then this could constitute wrongfully transferring assets (that have a value) to another business in order to avoid loss of those assets in a case of insolvency.
From what I read it seems that assets (players / contracts etc) might have been transferred to Holdings during the period where the company was distressed. They then stopped paying rent to a major supplier and then claimed that there were no assets in the company. This might constitute a deliberate act to bankrupt the club without its assets and could prove costly to the directors and / owners as it deflates the value available to creditors - especially if the transfers were made without the knowledge of creditors.
This saga has a very long way to run and will end up making lawyers very rich and might cause some of the club's former board members some future difficulties. As a director of a limited company (I am one) the concept of 'limited liability' is really not there. If the directors of any company transfer assets to another group business in an effort to dump debt prior to insolvency they could be in some bother under the Companies Act(s).
I would hope that all this information has also been discovered by the lawyers representing acl. Im sure they would appreciate being made aware of this just in case.
imp: