The administrators of McGill Facilities Management have identified debts of more than £4.4m, including £1.3m due owed to HM Revenue and Customs.
Earlier this month, McGill submitted a notice of intent to the Court of Session to appoint interim liquidators, with William Duncan (Business Recovery) hired.
However, Barry Stewart and George Lafferty of Leonard Curtis were then appointed joint administrators on 25 August, with the loss of 100 jobs - although 11 were transferred to SPG Fire & Security, after McGill’s fire and security division was sold off as part of a pre-pack administration.
This sale raised just £36,500 though.
The administrator's report shows wage arrears of £127,000, holiday pay of £89,345 due and pension payments of £77,452 owed.
PAYE and National Insurance has not been paid for several months, with that backlog totalling £1.29m, while another £7,955 is due in VAT.
Bank of Scotland is a secured creditor, owed £602,732 according to the documents, while unspecified unsecured creditors are owed £2.2m, based on 199 claims.
The current debtor book value is estimated at £4.6m, with around £2m predicted to be recoverable.
The Dundee-based refurbishment and fit out firm first went into administration in February 2019 - a process which is still ongoing - with the loss of 374 jobs.
It was then acquired by United Capital, which backed a strategy of expansion and acquisition.
United Capital is among the unsecured creditors, owed £268,000.
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