GAZZA'S best mate, Jimmy 'Five Bellies' Gardner, has been declared bankrupt.

The 39-year-old father-of-two owes thousands to multinational building and plumbing company Wolseley.

Mr Gardner, of Dunston, Gateshead, had run up a debt of £5,543 to a building supply shop owned by the company.

He was made bankrupt by a judge at Newcastle County Court, who told him his debt of to the firm would be written off after one year.

Wolseley lodged court papers last year to recover the debt.

The company instructed North Yorkshire solicitors LCL to file a bankruptcy petition at Newcastle County Court.

But Mr Gardner denied all knowledge of the proceedings against him.

It is understood the debts claimed by the company related to a Build Centre store in Woodbine Road, Sunderland.

At Newcastle County Court, Mr Gardner's solicitor said: "This debt relates to a failed business venture which my client entered into with a partner. The debt is £5,543.

"He has made an offer of a monthly payment of £100, which has been rejected by the petitioner.

"Mr Gardner reluctantly accepts that he cannot contest the bankruptcy."

Imposing the bankruptcy order, Judge Bullock told Mr Gardner: "The main consequence is you will be an undischarged bankrupt for a year."

Mr Gardner has been Paul Gascoigne's best friend since they were at primary school together.