far as gate receipts are concerned.

The financial reports distributed among club affiliates at the BFA's AGM on Tuesday night revealed that gate receipts from Martonmere Cup games last season totalled $21,973 -- an increase from the $18,357 taken the previous season.

But the revenues from league fixtues saw a more significant improvement. In 1991-92, the returns were $20,730 compared to a mere $13,369 the previous year.

There was also an increase in money taken at Dudley Eve Cup matches -- to $19,321 from the $17,226 taken during 1990-91. The Friendship and Shield Cup, though remaining unpopular with the fans, still managed to bring in more money last season -- up to $3,957 compared to the previous $2,603.

However, two competitions which saw their returns dwindle last season were the Challenge Cup and Charity Cup.

The Challenge Cup brought in only $10,354 last season which was considerably less than the $19,187 the previous season. Figures for the Charity Cup were down slightly to $4,466 from $6,193.

However, figures for the Challenge Cup have varied in past years since returns are normally based on the popularity of the teams reaching the final rounds.

The overall deficit of the BFA increased from $91,827 to $97,183 but Bermuda's involvement in the World Cup made it difficult for any improvement to be made in this area.

In fact tour matches hurt finances once again although these games were imperative for the continued development of the national teams.

A total of $14,670 was lost on tours, but the World Cup matches against Haiti proved to be the most profitable -- bringing in $26,468. The only other profitable tours were Norway ($13,462) and Aberdeen ($1,918).

The senior national team's two-game tour of Jamaica was the most costly venture at $21,279 while the tour of Canada followed closely behind at $15,254.