The purpose of furloughing is to allow businesses to retain employees whilst they have no work to perform and the company's income is reduced by the current circumstances. There is nothing in the rules to stipulate that all other planned business activity has to stop - indeed on the contrary the intent is to allow businesses as much help as possible to both retain employees and to maintain a functioning business.
The club has virtually zero income at the moment, and will have very limited cash reserves, but is still topping up pay as I understand it. As already stated SH is prepared to fund loses this FY - and even after June there will be no new income until some clarity emerges. So safe to assume that SH is funding capital spend as well. Given that he takes zero income from his shareholding we should be very grateful - he has dug and continues to dig very deeply into his own pockets.
As an aside the HMT view will be to assume/hope that most businesses continue to function normally - ie retain employees, continue to plan investment etc. If they don't we are really in trouble. As an example a relaid pitch will attract VAT payments, tax/NI on income from employees working it, reduce demands on UC, use of subcontractors etc, etc. All the sums go into the mix.
As I said I and other are clearly happy to do our bit to keep the thing moving - and hopefully £60K will go back into the local economy that would not otherwise have been there. A small gesture - but we need lots of small gestures at the moment.