Wrexham 3-1 Boston United
A second-half fightback secured Wrexham's Football League status but Boston were condemned to the drop.
Valentine coolly slotted the crucial Wrexham penalty
Boston, who lost 3-1, entered into a Company Voluntary Arrangement before the game but it has yet to be confirmed if they have been deducted 10 points.
Francis Green gave Boston the lead but Drewe Broughton fouled Danny Williams and Ryan Valentine scored the penalty.
Paul Ellender went close for Boston, but in the last minutes Chris Llewellyn and Mike Proctor won it for Wrexham.
A win for Boston would have kept them in the League but their dreams were ended when Llewellyn latched on to a delightful 87th-minute through-ball from the outstanding Mark Jones, got the ball on to his left foot and smashed it back across Andy Marriott to give the Dragons the lead.
On-loan Hartlepool striker Proctor completed the coup de grace with a header after good work from substitute Lee McEvilly.
The Pilgrims' directors, knowing relegation was all but certain in the closing stages of the match, swiftly entered the club into a Company Voluntary Arrangement [CVA] before the game had ended.
The financial rescue package is similar to administration and will safeguard the club's future.
Boston chief executive Barrie Pierpoint said: "We have entered into a CVA to keep the club alive and, with myself and chairman Jim Rodwell working on new marketing and commercial strategies, we are looking at getting Boston clear of debt in a couple of years."
Boston, who have been kicked out of their own training facilities and forced to travel to away games in cars, were backed by 450 travelling supporters.
But the result ends the Pilgrims' five-year stay in the Football League and extends the membership of Wrexham into an 87th season.
Wrexham: Anthony Williams, Spender, Pejic, Steve Evans, Valentine, Llewellyn, Mark Jones, Danny Williams, Done, Roberts (McEvilly 85), Proctor.
Subs Not Used: Michael Jones, Roche, Mike Williams, Mackin.
Booked: Valentine, Llewellyn.
Goals: Valentine 56 pen, Llewellyn 87, Proctor 90.
Boston Utd: Marriott, Stevens, Cryan, Greaves, Clarke, Ellender, Galbraith (Maylett 76), Cooksey, Farrell, Broughton, Green.
Subs Not Used: Albrighton, Nunn, Rowntree.
Goals: Green 39.
Ref: M Halsey (Lancashire).