Cumbria Yorkshire, Lancashire, and the Scottish council areas of Dumfries and Galloway and Scottish Borders. The boundaries are along the Irish Sea to Morecambe Bay in the west, and along the Pennines to the east. Cumbria's northern boundary stretches from the Solway Firth from the Solway Plain eastward along the border with Scotland to Northumberland. It is made up of six districts: Allerdale, Barrow-in-Furness, Carlisle, Copeland, Eden and South Lakeland. For many administrative purposes Cumbria is divided into three areas — East, West and South. East consists of the districts of Carlisle and Eden, West consists of Allerdale and Copeland, and
Gretna, Dumfries and Galloway also reached the 2006 Scottish Cup Final. Mounting financial problems saw the club relegated from the SPL at the end of the season, then demoted to Division 3 of the Scottish Football League. After attempts to find a buyer for the club proved fruitless, Gretna finally resigned from the SFL on 3 June 2008. A new club, Gretna FC 2008 has been founded in its place. Rugby league also has a large following in the area. Gretna, Dumfries and Galloway Gretna () is a town in Dumfries and Galloway, Scotland. Because they are near the Anglo-Scottish border, nearby Gretna Green,