It has been reported that a 'pitch document' was circulated in November which values the club at £50m.
However, it is understood that PNE owner Trevor Hemmings is not actively looking to sell up.
The pitch document is more of a financial information pack - annually updated - which is produced in-house by the club and only made available if serious interest is shown in the club by a particular party.
It is not readily circulated and is available only if required.
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While over the years there have been enquiries about the availability of the club, there has not been interest for some time.
Like any business, North End will have its price.
But £50m when taking into account the playing squad, stadium and assets, would seem on the low side.