Wolves defender George Friend is back at the club after the Football League prevented Southend from extending his loan.

The Football League rejected the extension because the loan was regarded as a new registration and could not, under new rules introduced this summer, be processed while the club owed £660,000 in unpaid tax to Her Majesty’s Revenue and Customs (HMRC).

Wolves had agreed to allow Friend to remain at Roots Hall and, as Southend had understood that the extension would be not be regarded as a fresh transaction, the player had travelled up to Carlisle with the team, only to discover he couldn’t play.

Friend had impressed Shrimpers boss Steve Tilson during his first month at Roots Hall, making five starts and one substitute’s appearance and scoring with an excellent free kick against Southampton.