SAM Hart and Simeon Akinola are still unable to line up for Southend United due to the club's transfer embargo.
The duo have been signed by the Shrimpers but cannot be officially registered due to the restrictions the club currently has in place.
And Blues boss Mark Molesley confirmed neither player would feature against Cambridge United at Roots Hall this weekend.
"No, they're not available," said Molesley.
"Our main focus is on the players who are available.
"We’re working really hard though and we’re looking forward to welcoming them both when they will be available."
Blues remain under a transfer embargo due to money owed to HMRC.
Chairman Ron Martin dismissed a petition from HMRC at the end of October but minutes from his meeting with supporters confirmed the Shrimpers cannot add to their squad.
"We are at this moment still under an embargo," confirmed the minutes from the meeting in a story Echosport ran on November 9.
"Although HMRC have received all the outstanding payment and dismissed the petition (£682k), there is still some PAYE to be made as a result of a moratorium i.e. pre-Covid granted to all EFL clubs during lockdown.
"Ron needs to make the call to HMRC to agree a ‘time to pay’ agreement as other clubs have done with HMRC and then the embargo should be lifted.
"He will be doing this in the next few days."
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