Stranraer was sent off as Queen’s Park handed Rangers an equaliser

Accepting the inevitable decision, Stranraer said: “While we believe the circumstances surrounding the breach were unfortunate and exceptional, we recognize that responsibility for player registration and selection ultimately rests with the club.”

Goalkeeper Lyndon Tass was signed on loan from Hearts on match day and saved a penalty in the penalty shootout after a 1-1 draw at Stair Park.

However, the encounter was originally scheduled for the previous Saturday and was canceled due to the pitch being flooded. Cup rules state that only players registered on the original date can play in the event of a postponement, cancellation or replay.

The SFA can sanction emergency loans, but say the 17-year-old’s transfer received no such approval as Stranraer was looking to replace Josh Lynn, who returned to Hamilton Academy at the end of his loan spell.

Stranraer added: “This will come as a huge disappointment to all fans, staff, volunteers and players, especially in light of the incredible effort to win our encounter with Queen’s Park and the rewards the tie against Rangers will bring.”

He added: “Naturally, we share this disappointment, especially in light of the positive progress that has been made on and off the field this season, and we would like to offer our sincere apologies to everyone involved in the club.”

Stranraer lost once in 12 matches, moving to fourth place in League Two and a potential place in the promotion play-offs.

Queen’s Park are bottom of the Scottish Championship and were also eliminated in the quarter-finals of the Challenge Cup after a penalty shootout at home to Raith Rovers.