Kelly has endured a stop-start tenure in charge of Boro since taking over from John Deacey back in November 2019.
The 2019/20 season was eventually called to a sudden halt when the coronavirus pandemic swept the country in March, and a second wave of infections has led to a third national lockdown - putting an end to any realistic chances of completing the 2020/21 campaign.
While the former Oldham Athletic and Halifax Town manager can understand the frustrations of clubs more directly impacted by a null and void conclusion, he believes it is the most plausible outcome.
“ I think null and void is the only realistic route to take now, unfortunately,” said the Athletic manager.
“I have seen a few theories and ideas on social media that are all good and well, but they become complicated and I think null and void is the best route given the situation we are in and the carnage this virus is causing.
“The likes of South Shields at the top and perhaps Stafford and Grantham at the other end of the table are clearly more affected than us with this, and maybe it’s easier for me to sit here and say this.”
While Kelly believes null and void is the best way forward, he also admitted to frustrations at not seeing how the side he put together fared.
“It’s incredibly frustrating for me because I was confident that we had put together a team capable of competing, and adding Connor Simpson and also one or two others we were looking to bring in were the finishing pieces of the jigsaw,” added Kelly.
“We played eight games, six of which were away, so it was tough while it lasted.”