Scottish Rugby expects to lose £10.6m this year and says 35 roles are at risk of redundancy.

The governing body has announced a “financial reset programme” after forecasting a loss of over £10m for the second year in a row.

The plan aims to take the union out of the red by 2025/26 and into profit the year after, but commits to maintaining current levels of funding for Glasgow Warriors and Edinburgh for next season.

That means both clubs are free to sign players.

All other recruitment at Murrayfield has been frozen, apart from the search for a new chief executive to replace Mark Dodson, and performance director.

Planned repairs and improvements to Murrayfield will also be made in order to bolster hospitality and bring in more cash.