The debt figures are already startling, yet the situation could deteriorate further given Leeds' position at the bottom of the Premiership.
Should the club drop into the First Division, it is estimated they will lose at least £20m in annual income and will almost certainly be forced into administration.
Birch is desperately trying to avoid both scenarios, but has to show creditors some signs of progress by Monday.
The club require around £5m to stay afloat until the end of the season and Birch's favoured short-term solution is for players and staff to take a wage deferral of 30 per cent.
The £6m generated would allow Leeds to avoid a fire-sale of their best players and give them a fighting chance of staying up.
But, despite yesterday's statement expressing support for the club, the players have yet to agree to the pay cut, provoking a backlash from fans.
Birch is determined that no players should be sold because this would make relegation and, as a result, administration inevitable.
Administration would create further problems. Under football rules, football creditors are paid first, so if there is a wage deferral players would get their money before some of the larger creditors such as the bondholders and the Inland Revenue.
