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But the biggest creditor, according to paperwork sent to individuals and companies owed money by Furnace Farm Ltd, is owner-director Michael McClaren, who is listed as being owed more than PS9.6m by the company.
A list of creditors shows that a company called Insight in Infrastructure is owed the highest amount at just under PS6.7m.
The creditors list shows the largest amount - PS270,000 - was owed to Iain Kerr, the company's only director, on August 29, when the document was prepared.
? Busy Bee Nursery Newport-on-Tay, Fife, Trading as Little Beehive Nursery, Fife, owed PS9065 to seven workers.
"Around BD9m is owed from cancelled accounts, BD36.5m are actual payments owed from the first three months of the year, while BD2.7m was owed by needy families, who we instructed not to cut off power to," said Dr Mirza.
Then, in total, the Indian government owed $1.75 trillion, representing a debt-to-GDP ratio of 68.1 per cent.
And Simon Rogan is owed PS3,048 for a private dinner.
* Made a one-year loan of $38,500 to Smiley on July 30, 2009 Grew to $264,847 and term extended to three years; $263,869 owed when the loan was called March 19
"You can send the bailiffs around and take the money out of the cash register, which you can do, or you can seek to divert money owed to that business." If the debt is more than PS750 a windingup order can be issued.
Much of the debt, which totals pounds 2,053,504.78, was owed to Bridgend-based companies as well as anumberinCardiff, a fewin NorthWalesand several in England.
If you miss a payment or have outstanding unpaid taxes in a future year, you will be in default and the IRS could take action to collect the entire amount owed.
They include electrical suppliers Dron and Dickinson, owed pounds 78,791 for supplying and installing electrical parts, and Pinkney Building Contractors, of Helme Park, Crook, which is owed pounds 158,000.