... 96 scousers turned up at the Pearly Gates and said they'd just died in a terrible accident and wanted to get into Heaven.
St. Peter wasn't used to admitting scousers so he told them to wait while he consulted with God.
God told him that the 10 most virtuous could enter the kingdom of Heaven but that the rest would be damned.
St. Peter went back to the Gates to tell the scousers but promptly returned before God and exclaimed: "They're gone!"
"What, the scousers?" God asked.
"No, the Pearly Gates!" said St. Peter.