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Rangers debt estimated at £134M.

A K Ray - FRCS Ross Hall Hospital 221 Crookston Road Glasgow Scotland G52 3NQ £150.00

ADI UK Limited Pittman Court Pittman Way Fulwood Preston PR2 9ZG £7,620.00

AS St Etienne SASP ASSE Loire 11 rue de Verdun 42580 L'etrat, France £252,212.39

ASL Unit 17 Cliffe Industrial Estate Lewes, East Sussex England BN8 6JL £2,514.00

Acies Group LLP 1 Randolph Crescent Edinburgh Scotland EH3 TH £2,340.00

Adrian Coll 17 Honeysuckle Lane Heatherdale Village Balloch Sscotland G83 8PL £1,600.00

Alan Duncan 22 Fieldhead Drive Eastwood Glasgow Scotland G43 1HH £1,400.00

Alexander West Property 49A Bath Street Glasgow G2 2DL £2,807.00

Alison Walker.TV Ltd 9 Nasmyth Avenue Bearsden Glasgow Scotland G61 4SQ £600.00

Alliance Video Ltd 33 Isis House, Bridge Wharf Chertsey Surrey England KT16 8LB £204.00

Aon Limited 8 Devonshire Square London England EC2M 4PL £14,151.00

Arena Imaging Unit C, Meteor Business Park Mansfield Road Derby England DE21 4ST £336.00

Argyll and Bute Council Cashier Section Head of I.C.T & Financial Serv Witchburn Road Campbeltown, Scotland PA28 6JU £406.80

Arsenal Football Club Box Office Highbury House 75 Drayton Park LONDON N5 1BU £136,560.00

Astra Hygiene Supplies Ltd The Griffon Centre Vale of Leven Industrial Est. Dumbarton Glasgow G82 3PD £61.27

Audi Stirling Craigleith Road Broadleys Business Park Stirling Scotland FK7 7LQ £396.05

Azure Support Services Limited The Courtyard Catherine Street Macclesfield England SK11 6ET £523,949.71

Azzurri Scotland Ltd Rosendale Industrial Estate Farrington Road Burnley Lancashire BB11 5FH £34.63

BTWShiells Clarence House 4 - 10 May Street Belfast BT1 4NJ £2,917.39

Barr Environmental Limited Killoch Ochitree Cummnock Scotland KA18 2RL £264.00

Base Soccer Agency Ltd 33 Great Portland Street London England W1W 8QF £52,560.00

Bauer Radio Ltd (Radio Clyde) 1 Lincoln Court Lincoln Road Peterborough England PE1 2RF £702.00

Beyard Services Ltd 41 Grahamfield Place Beith Ayrshire Scotland KA15 1AY £5,559.60

Bhutta's Newsagents 142 Copleand Road Ibrox Glasgow Scotland G51 2UB £567.45

Big Think Agency Limited Craighall House 58 High Craighall Road Glasgow Scotland G4 9UD £14,265.60

Blooms UK Limited 182 Dumbarton Road Glasgow Scotland G11 6XE £70.00

Brabners Chaffe Street LLP 55 King Street Manchester England M2 4LQ £12,999.00

Brentwood Estates 109 St Anns Road Prestwich Manchester England M25 9GE £42,963.06

Brian Proudfoot Transport & Dis Unit 8 151 Balmoral Street Scotstoun Glasgow, Scotland G14 0HB £2,802.00

British Gas Business PO Box 254 Camberley Surrey England GU15 3WA £1,562.42

British Telecommunications BT PLC TVTE Newcastle Upon Tyne England NE28 6AA £1,292.13

Business Cost Consultants Ltd Pavilion 3 Mount Manor Business Park Minerva Way, Glasgow Scotland G3 8AU £6,240.60

Business Stream PO Box 420 55 Buckstone Terrace Edinburgh EH10 6YN £9,727.22

CNP Professional Ltd Unit 11, Hyde Point Dunkirk Lane Hyde Cheshire, England SK14 4NL £719.96

CRE8 Fraser House Wadham Close Southrop Glos GL37 3NR £68,406.70

Cairn Financial Advisers LLP 61 Cheapside London England EC2V 6AX £4,127.60

Cairns & Scott Caterhire Limited 55 Causewayside Street Glasgow Scotland G32 8LT £762.00

Cameron Presentations Ltd Burnfield Road Giffnock Glasgow Scotland G46 7TH £8,795.99

Campbell Medical Supplies Unit 2, Victoria Estate Violet Street Paisley Scotland PA1 1PA £3,386.73

Camtec 18-20 Green Lane Letchworth Herts SG6 1EB £552.00

Canniesburn Taxis 8-10 Station Road Bearsden Glasgow Scotland G61 4AN £269.69

Capital Solutions 101 McDonald Road Edinburgh Scotland EH7 4NW £11,423.40

Capito Ltd Caputhall Road Deans Industrial Estate Deans, Livingston Scotland EH54 8AS £1,049.69

Carberry's Coaches 8 Gallrock Road Portadown Co Armagh BT62 1NP £1,200.00

Carnival Chaos Production Ltd 11 - 15 Pirrie Street Edinburgh Scotland EH6 5HY £672.00

Carol Govan 4 Allander Avenue Bardowie Glasgow Scotland G62 6EU £600.00

Cask Productions Limited St George's Studios 93/97 St George's Road Glasgow Scotland G3 6JA £1,980.00

Cask Sports Limited St George's Studios 93/97 St George's Road Glasgow Scotland G3 6JA £2,919.60

Catercare Scotland 10 Graham Terrace Stewarton Scotland KA3 5BB £420.00

Charlton Chauffeur Drive 15 Birkmyre Road Glasgow Scotland G51 3JH £792.00

Chelsea FC Ltd Stamford Bridge London England SW6 1HS £238,345.43

Childcare Vouchers Ltd 50 Vauxhall Bridge Road London England SW1V 2RS £1,143.74

Chilli It Limited Elder House Park West Sealand Road Chester, England CH1 4RL £416.52

Chris Clarke 3 Boydston Way Kilmarnock Scotland KA3 6BE £150.00

Christine Siebelt 3 Douglston Gardens South Milngavie Glasgow Scotland G62 6HS £1,100.00

Citrus Office Solutions 39b Churchill Way Lomeshaye Industrial Estate Nelson Lancashire BB9 6RT £4,304.24

City Electrical Factors Unit 12E Anniesland Business Village Netherton Road Glasgow, Scotland G13 1AY £215.40

Clyde Productions Ltd Torwood Estate Bowling Glasgow Scotland G60 5AB £180.00

Coca Cola Enterprises Ltd - Az PO Box No 226 Uxbridge Middlesex England UB8 1EQ £10,133.91

Colin Suggett 10 Elmfield Close East Herrington Sunderland, Tyne-Wear England SR3 3SW £741.80

Collstream Limited 39 Brunel Parkway Pride Park Derby England DE24 8HR £5,779.37

Collyer Bristow LLP Solicitors 4 Bedford Row London England WC1R 4DF £40,691.22

Colours Agency 158 Queens Drive Glasgow Scotland G42 8QN £1,980.00

Computer Links 7 Grange Road Houston Industrial Estate Livingston Scotland EH54 5DE £2,146.32

Computershare Investor Service PO Box 82 The Pavilions Bridgewater Road Bristol, England BS99 7NH £23,855.03

Craig Services & Access Ltd c/o Close Invoice Finance Ltd Ridgeland House 165 Dyke Road, Hove East Sussex, England BN3 1YU £900.00

Culture & Sport Glasgow Financial Service Centre PO Box 26816 Glasgow Scotland G2 9AF £10,338.96

Daily Record & Sunday Mail Ltd Accounts receivable One Central Quay Glasgow Scotland G3 8DA £312.00

DealBureau Commercial Finance Limited No 1 Royal Terrace Southend on Sea Essex England SS1 1EA £10,000.00

Decco Limited Fyfe and McGrouther 218-254Kennedy Street Glasgow Scotland G4 0BS £174.72

Dell Computer Corporation Ltd c/o Dell House, The Boulevard Cain Road Brackell, berkshire England RG12 1LF £272.85

Direct Medical Imaging Ltd 32 Orchard Road Lytham St Annes Lancashire FY8 1PF £230.00

Disclosure Scotland PO Box 250 Glasgow Scotland G51 1YU £372.00

Dominique S Byrne Glasgow Nuffield Hospital 25 Beaconsfield Road Glasgow Scotland G12 0PJ £160.00

Dr David A S Marshall Windyridge Torr Road Quarriers Village Bridge of Weir PA11 3RZ £160.00

Dundas & Wilson, CS Saltire Court 20 Castle Street Edinburgh EH1 2EN £24,027.84

E.ON UK PLC Westwood Way Westwood Business Park Coventry England CV4 8LG £8,827.14

Eagle Consulting 15a Harbour Road Inverness Scotland IV1 1SY £40.00

Eagle Couriers (Scotland) Ltd 35-38 Evans Business Park Easter Inch Bathgate Scotland EH48 2EH £96.60

Eden Springs Uk Limited 3 Livingstone Boulevard Hamilton International Technology Park Blantyre, Scotland G72 0BP £644.64

Edinburgh Audi 4 Bankhead Drive Edinburgh Scotland EH11 4EJ £5,197.08

Electrical Waste Recycling Group Ltd Windlestone Manor Windlestone County Durham England DL17 0NA £18.00

Enterprise Rent-a-Car 32 Kerse Road Springkerse Industrial Estate Stirling Stirlingshire FK7 7UU £9,000.00

Events Audio Visual Limited 7 Birnyhill Court Clydebank Glasgow Scotland G81 6LN £300.00

Exchequer Corporate Finance Ltd Ashcroft Slines Oak Road Woldingham Surrey, England CR3 7HL £4,000.00

Executive Hire Ltd T/A Hire Society c/o Lloyds TSB Commercial Finance PO Box 10484 Harlow England CM20 9GY £1,060.00

FES FM Ltd Forth House Pirnhall Business Park Stirling Scotland FK7 8HW £80,874.93

FL Memo Ltd 185 Park Street Bankside London England SE1 9DY £116.86

FX Signs Ltd 17 Kelvin Avenue Hillington Park Glasgow Scotland G52 4LT £15,546.56

G Media Mangement Ltd No 6, 27 Cambray Place Cheltenham Gloucestershire England GL50 1JN £995.00

G4S Secure Solutions (UK) Sutton Park House 1st Floor, 15 Carshalton Road Sutton, Surrey England SM1 4LD £295,036.24

GTG Training 1330 South Street Glasgow Scotland G14 0BJ £396.00

Gareth Neil Design 3/1, 36 Clarendon Place St Georges X Glasgow Scotland G20 7PZ £3,200.00

Gerry McGeoch 35 Lenzie Way Springburn Glasgow Scotland G21 3TB £150.00

Glasgow Audi Unit 1 Sentinel Court Hillington Industrial Estate Glasgow Scotland G52 4UA £1,041.62

Glasgow City Council Financial Service Centre PO Box 26816 Glasgow Scotland G2 9AF £5,000.00

Glasgow City Council Financial Services (Council Tax) 45 John Street Glasgow Scotland G1 JE £2,008.21

Glasgow Leading Attractions The Willow Tea Rooms 217 Sauchiehall Street Glasgow Scotland G2 3EX £1,525.00

Glasgow Taxis Limited 140 Boden Street Glasgow Scotland G40 3PX £238.28

Glencairn Crystal Studio Limited 11 Langlands Avenue Kelvin South Business Park East Kilbide Scotland G75 0YG £354.00

Gordon McKay 7 Blairhill View Blackridge Scotland EH48 3TR £150.00

HOBS Reprographics 52-62 Woodlands Road Glasgow Scotland G3 6HA £270.15

HSS Hire Service Group Plc 25 Willow Lane Mitcham Surrey England CR4 4TS £67.10

Hamilton Brothers Greenock Road Bishopton Scotland PA7 5AP £115.56

Hay McKerron Associates 1 lawn Park Fairways Milngavie Glasgow, Scotland G62 6HG £3,600.00

Hepscott Water Systems Hepscott House Coopies Lane Morpeth Northumberland NE61 6JT £1,190.28

Hrvoje Bojanic Beethoveova 20 Zagreb 10000 Croatia £2,898.42

Hutchesons Eductational Trust 21 Beaton Road Glasgow Scotland G41 4NW £550.00

ILC Media Unit D First Floor Studios Deepdale Pavilions Deepdale Road Preston, England PR1 6PZ £2,040.00

IMG Media Ltd McCormack House Burlington Lane Chiswick England W4 2TH £180.00

Impact Signs Unit 32/34 Deerdykes View Westfield Industrial Estate Cumbernauld Scotland G68 9HN £9,482.79

Integrated Cleaning Management Ltd Unit 15 Highview High Street Bordon, Hampshire England GU35 0AX £3,329.19

Iris Chorus Application Software Ltd Devonshire House, Riverside Road Pottington Business Park Barnstaple, North Devon England EX31 1SW £5,973.60

Iris Ticketing Limited Accounts Departments Devonshire House, Riverside Road, Pottington Business Park Barnstaple, North Devon EX31 1SW £37,210.42

Iron Mountain UK Ltd Whitelaw House Alderstone House Business Park Macmillan Road Livingston, Scotland EH54 7DF £1,271.16

JCM Business Consulting Limited St James Business Centre Linwood Road Paisley Scotland PA3 3AT £2,745.00

JJB Sports Plc Challenge Way, Martland Park Wigan, Lancashire England WN5 0LD £19,390.59

James Gordon (Engineers) Ltd Berryhill Moscow Galston Scotland KA4 8PR £1,437.68

Jewson Limited PO Box 7357 Glasgow Scotland G51 9AB £930.60

Joe Lennon Picture Framing 6 Afton Crescent Bearsden Glasgow Scotland G61 2PY £840.00

John Deere JDC House, Meteor Court 43 Barnett Way Barnwood, Gloucester England GL4 3GG £41,191.59

K7X Ltd T/A Pro-Soccer Voluntary Park Glenmuir Place Whittlets Ary, Scotland KA8 9RR £240.00

Kalamazoo Secure Solutions Limited Mill Lane Northfield Birmingham England B31 2NY £4,017.00

Keith Hawley 50 Queens Drive Glasgow Scotland G42 3AU £2,600.00

Kevin Cameron Radio Service 13 School Wynd Paisley Scotland PA1 2DA £600.00

Kube Networks Kube Networks Building 4000 Academy Park 51 Gower Street Glasgow, Scotland G51 1PR £7,672.08

L & S Litho Ltd 11/27 Arrol Place London Road Glasgow Scotland G40 3NY £17,035.04

LPC (Lothian Power Clean) 35 Caledonian Road Larkhall Lanarkshire ML9 1EP £194.34

LSK Supplies Ltd Accounts Office Unit 6 21 - 29 Hathaway Strret Glasgow, Scotland G20 8TD £178.58

Lawrie Furnishings Ltd Unit 96c Murray Business Park Murray Street Paisley, Scotland PA3 1QT £607.20

Limelight Networks Inc 2220 w. 14th Street Tempe, AZ 85281 USA £2,333.49

Link Seating Limited Virginia Cottage Walcot Lane, Drakes Broughton Pershore, Worcestershire England WR10 2AJ £606.98

Loomis UK Ltd 1 Alder Court Rennie Hogg Road Nottingham England NG2 1RX £2,248.08

Louis Grace Electrical Ltd 25 Langside Place Glasgow Scotland G41 3DL £1,087.84

Lyco Direct Limited Clarke Road Bletchley Milton Keynes Scotland MK1 1ZR £2,381.27

MSM Solicitors 51 Moss Street Paisley Scotland PA1 1DR £420.00

MacGregor Industrial Supplies Ltd 15 - 17 Henderson Road Longman Industrial Estate Inverness Scotland IV1 1SN £106.76

Mackinnon Partners 15 Victoria Road Gourock Scotland PA19 1LD £200.00

Manchester City Football Club City of Manchester Stadium SportCity Manchester England M11 3FF £328,248.71

Manea Florin P.F.A. Str. Namaesti, NR 23 Sector 1, Bucuresti £37,500.00

Mar Hall Earl of Mar Estate Mar Hall Drive Bishopton Renfrewshire, Scotland PA7 5NW £5,511.90

Marsh Ltd UK Operations Victoria House Queens House, Queens Road Norwich, England NR1 3QQ £779.10

Martin Dawes Martin Dawes House Europa Boulevard Westbrook Warrington, England WA5 7WH £654.74

Media House 280 St Vincent Street Glasgow Scotland G2 5RL £19,200.00

MediaCom 6 Dock Place Leith Edinburgh Scotland EH6 6LU £11,544.42

Menzies Hotels Ltd Bakum House Etwall Road Mickleover, Derbyshire England DE3 0DL £257.40

Michael Douglas Flat 1/2 12 Nairn Street Yorkhill, Glasgow Scotland G3 8SF £100.00

Milngavie Mini Market 68 Strathblane Road Milngavie Glasgow Scotland G62 8DH £413.29

Modular Property Holdings 12 Bankfoot Place Newton Mearns Glasgow Scotland G77 5UL £20,930.22

Motif Promotional Clothing Ltd Unit 57 100 Elderpark Street Glasgow Scotland G51 3TR £27.29

Murray Group Holdings 10 Charlotte Square Edinburgh Scotland EH2 4DR £278,964.30

Nairn Brown (Glasgow) Ltd Busby Station Busby Glasgow Scotland G76 8HY £1,492.50

National Car Rental 55 Welford Road Leicester England LE2 7AR £162.52

Navyblue Design Group Limited Corn Exchange Constitution Street Edinburgh Scotland EH6 7BS £6,960.00

Newline Products Ltd Bank of Scotland Corporate Level 4, 110 St Vincent Street Glasgow Scotland G2 5ER £7,001.00

Newsquest (Herald & Times) Ltd 6 Hall Ings Bradford England BD1 1JR £1,500.00

Nexo S.A. Parc du Pre de la Dame Jeanne 60128 Plailly France £1,799.37

Nicola Young 1 Aigas Cottages Jordonhill Glasgow Scotland G13 1NL £3,500.00

Noble Grossart Limited 48 Queen Street Edinburgh Scotland EH2 3NR £18,612.00

Nordic Scouting AS Holmenkolvein 133 A NO-0787 Oslo £20,000.00

North Glasgow College 123 Flemington Street Springburn Glasgow Scotland G21 4TD £11,041.80

OHSS (UK) Ltd 3 Dalgety Avenue Edinburgh Scotland EH7 5UF £234.00

OfficeFurnitureOnline.co.uk Ground Floor, Hestan House Crichton Business Park Bankend Road Dumfires, Scotland DG1 4TA £338.40

Ooyala, Inc 800 W. El Camino Real Suite 350 Mountain view CA 94040 United States £733.92

Opal Telecom PO Box 136 Birchwood Warrington England WA3 7WU £169.72

Orebro SK £150,000.00

Oxford Hotels & Inns (Carnoustie) Regus House Victory Way, Admirals Park Crossways, Dartford Kent, England DA2 6QD £3,709.96

PR Newswire Europe Limited 209-215 Blackfriars Road London England SE1 8NL £300.00

PTS - Plumbing Trade Supplies The BSS Group plc PO Box 5884 Leicester England LE1 3ZN £30.42

Paramed UK Ltd East Gavin Farm Beith Road Howwood Scotland PA9 1DJ £1,050.00

Parklands Country Club Ltd Crookfur Park Ayr Road Newton Mearns Glasgow, Scotland G77 6DT £500.00

Parks of Hamilton 14 Bothwell Road Hamilton ML3 0AY £7,256.00

Paton Plant Limited New Lane Huntington York England YO32 2TP £1,450.16

Perform Group Sussex House Plane Tree Crescent Feltham, Middlesex England TW13 7TE £346,097.43

Pineapple Aroundshot Ltd Howlish Works Howlish, Bishop Aucland County Durham England DL14 8ED £2,316.96

Pineapple Photographic Products Howlish Works Howlish Bishop Auckland County Durham DL14 8ED £5,875.00

Ping Network Solutions 272 Bath Street Glasgow Scotland G2 4JR £4,020.25

Plum Films 100b Constitution Street Edinburgh Scotland EH6 6AW £3,000.00

Posh Deli 1256 Paisley Road West Ibrox Glasgow Scotland G52 1DD £260.00

Postage by Phone-Pitney Bowes Ltd PO Box 42 Harlow Essex England CM19 5DQ £510.80

Premier Cash Registers Unit 3, Block D 70 Glenwood Place Glenwood Business Park Glasgow, Scotland G45 9UH £12,600.00

Prime Commercial Properties Management 7 Praed Street London England W2 1NJ £10,805.53

Professional Pre-Season Tours (Libero) 15 North Claremont Street Glasgow Scotland G3 7NR £60,000.00

Quick Shift Tyre Service Unit 1 23 Clydebrae Street Glasgow Scotland G51 2AJ £48.00

R.F.Brown Ltd Allanshaw Industrial Estate Wellhall Road Hamilton Scotland ML3 9BG £1,681.44

RBS WorldPay 270-289 The Science Park Milton Road Cambridge England CB4 0WE £180.66

RS Components Limited P.O.Box 99 Corby Northants NN17 9RS £204.95

Rangers Lotteries Ltd Broomloan House 170 Edmiston Drive Ibrox Glasgow, Scotland G51 2XD £105.80

Reed Business Information Wellesley Road Sutton Surrey England SM2 5NO £2,764.80

Renfrewshire Council HQ Creditors Department Cotton Street Paisley Scotland PA1 1AD £108.00

Restore Scotland Units 2-6 Airlink Business Park 24 Clark Street, Paisley Scotland PA3 1RB £579.74

Rigby Taylor Limited Rigby Taylor House Crown Lane, Horwich Bolton England BL6 5HP £10,762.16

Rodgers Sercurity Systems 415 Hillington Road Hillington Industrial Estate Glasgow Scotland G52 4BL £342.50

Ross Hall Hospital 221 Crookston Road Glasgow Scotland G52 3NQ £770.50

Ross Promotional Products Limited 40 Crimea Street Glasgow Scotland G2 8PW £1,022.88

Royal Mail Revenue Management Centre Stone Hill Road Farnworth Bolton BL4 9XX £3,262.54

SDL Group Ltd Surridge Sport Unit 3, Watt Street Kingston Bridge Trading Estate Glasgow, Scotland G5 8RR £1,350.00

SG World Ltd Duchy Road Crewe Cheshire England CW1 6ND £577.56

SIR Teknologi (UK) Ltd Sir Teknologi c/o HSBC Invoice Finance Ltd,Farncombe Road Worthing W Sussex, England BN11 2BW £66.29

SK Rapid A-1140 Wein Kesslergasse 3 Austria £1,011,763.44

STRI Ltd St Ives Bingley West Yorkshire England BD16 1AU £17.28

Saffery Champness C/O Macdonalds Solicitors St.Stephen's House 279 Bath Street Glasgow G2 4JL £31,028.01

Scot-West Business Forms Ltd Suite 291 93 Hope Street Glasgow Scotland G2 6LD £749.60

Scotprint Gateside Commerce Park Haddington East Lothian Scotland EH41 3ST £7,514.00

Scotrae Productions Ltd 52 Killochend Drive Greenock Scotland PA15 4EW £17,058.94

Scottish Ambulance Service National Headquarters Tipperlinn Road Edinburgh Scotland EH10 5UU £8,438.40

Scottish Hydro Electric Payment Centre PO Box 13 Havant PO9 5JB £62,527.30

Scottish Power PLC PO Box 4740 Worthing England BN11 9LT £302.44

Search Promotional Merchandise Ltd 3 Bybend Close Backpond Lane Farnham Royal Bucks, England SL2 3EZ £6,240.00

Shanks Waste Management Limited Unit 22 Nursling Industrial Estate Oriana Way Southampton England SO16 0YU £122.58

Sharon Agnew Flat 1/6 125 Bell Street Glasgow Scotland G4 0TE £460.00

Shawfield Timber Lloyds TSB Commercial Finance Ltd PO Box 10484 Harlow England CM20 9GY £786.24

Shell UK Ltd (Gold Card) Rowlandsway Manchester England M22 5ST £7,637.94

Shields Land Rover 1000 Kennishead Road GLASGOW Scotland G53 7RA £246.75

Shred-it Glasgow Ltd 18 Marlow Street Kinning Park Glasgow G41 1LR £444.00

Sign Plus Ltd Bristol House Unitt 15, Ridgeway Hillend Industrila Estate Dunfermline, Scotland KY11 9JH £2,473.22

Signature Industries Tom Cribb Road Thamesmead London England SE28 0BH £1,507.90

Simplewaste Solutions Ltd 48 Cochno Street Clydebank Glasgow Scotland G81 1RG £17,626.26

Sinclair Pharmacy Sinclair Shops Ltd Platinum House Hillington Glasgow G52 4JZ £1,909.79

Slater Menswear 165 Howard Street Glasgow Scotland G1 4HF £688.31

Solutions.tv Limited Pacific Quay Glasgow Scotland G51 1PQ £2,652.00

Sound Acoustic Productions Ltd 89 Colvend Street Glasgow Scotland G40 4DU £12,000.00

Souters Irrigation Services Ltd 2 South Wardpark Court Wardpark South Cumbernauld Scotland G67 3EH £456.00

Spike Multiedia Limited Burnfield Road Giffnock Glasgow Scotland G46 7TH £5,312.50

Sporting iD Unit 17 Airport Industrial Estate Kingston Park Tyne and Wear, England NE3 2EF £144.70

Sportopps.com Unit NG4.13 Twin Spires Centre 155 Northumberland Street Belfast BT13 2JF £150.00

Sports Alliance c/o Easy Invoice Finance Limited 4 Regency Chambers Jubilee Way Bury, england BL9 0JW £2,006.65

Sports Revolution Limited 11-12 Tottenham Mews London England W1T 4AG £5,034.52

Stellar Football Ltd 16 Stanhope Place London England W2 2HH £72,000.00

Stirling Fire Protection Ltd Unit 43 Stirling Enterprise Park Stirling Scotland FK7 7RP £1,149.30

Stockline Plastics Ltd Grovepark Mills Hopehill Road Glasgow SScotland G20 7NF £258.00

Strathclyde Police Finance Department 173 Pitt Street Glasgow Scotland G2 4JS £51,882.00

Striking Imagery Ltd 76 Telford Road Lenziemill Industrial Estate Cumbernauld Scotland G67 2NJ £113.51

Stuart MacMorran Flat 2/2 4 Milton Mains Court Clydebank, Glasgow Scotland G81 3NL £422.50

Summit Asset Management Limited Melita House 124 Bridge Road Chertsey Surrey KT16 8LA £70,555.88

Susan Thomson Your Sonsie Face 9 Ivanhoe Road, Knightwood Glasgow Scotland G13 2ES £40.00

TNT Post Scotland Ltd Unit 7B North Caldeen Road Coatbridge Scotland ML5 4EF £1,255.39

Tabs FM Ltd Unit 9 io Centre The Royal Arsenal Skeffington Street Woolwich, England SE18 6SR £1,980.00

Tellcomm Limited First Floor, York House High Street Amblecote West Midlands, England DY8 4BT £6,435.89

The Arco Group P.O.Box 21 Waverley Street Hull England HU1 2SJ £443.43

The Brite Bulb Co Ltd Eadie House 74 Kirkinttilloch Road Bishopbriggs Glasgow, Scotland G64 2AH £3,209.64

The Burnbrae Milngavie Road Bearsden Glasgow Scotland G61 3DQ £1,403.88

The Business & Property Bureau 47 Milngavie Road Bearsden Glasgow Scotland G61 2DW £7,376.00

The Business Incentives Group Ltd Strathclyde Business Centre 120 Carstairs Street Glasgow Scotland G40 4JD £1,893.60

The City of Edinburgh Coucil The Director of Finance Accounts Receivable Section, Edinburgh, Scotland EH11 3YE £90.00

The Fees Company Ltd 350A Lanark Road West Edinburgh Scotland EH14 5RR £118.16

The Financial Times Ltd Cashier Dept 1 Southwark Bridge London England SE1 9HL £3,480.00

The Scottish Football League Hampden Park Glasgow Scotland G42 9AY £3,859.92

The Premier Property Group Accounts Payable 10 Charlotte Square Edinburgh Scotland EH2 4DR £103,210.96

Thistle International Freight Thistle House Inchinnan Road Paisley Scotland PA3 2RS £128.42

Thistle Storage Equipment 2 Deerdykes Court North Westfield Cumbernauld Scotland G68 9FL £140.40

Thomas Cook Sport Parkway 2 Parkway Business Centre 300 Princess Parkway Manchester, England M14 7QU £129,216.56

Ticket Team B.V. Anton Philipsweg 1 2171 KX Sassenheim The Netherlands £873.36

Ticketline Network Ltd 21-31 Oldham Street Manchester England M1 1JG £11,668.67

Trade UK (Screwfix Direct Ltd) Selectapost 28 Sheffield England S97 3GE £77.01

Trident Trust Company Ltd PO Box 398 11 Bath Street St Helier Jersey JE4 8UT £40,689.90

UK Fast City Tower Piccadilly Circus Manchester England M1 4BT £689.78

US Citta di Palermo SPA 90146 Palermo Viale del Fante, 11 PALERMO ITALY £205,513.04

Umbro International Limited Umbro House Lakeside Cheadle Cheshire, England SK8 3GQ £1,756.05

University of the West of Scotland Finance Department Paisley Scotland PA1 2BE £135.00

Vodafone Towers Business Park Wilmslow Road Didsbury England M20 2RY £204.00

Voicescape Limited Sun House 2 - 4 Little Peter Street Manchester England M15 4PS £786.84

William Henderson 25 Bullwood Avenue Crookston Glasgow Scotland G53 7PL £275.00

Yuill & Kyle Solicitors 79 West Regent Street Glasgow Scotland G2 2AR £1,486.80

Celtic Football Club Celtic Park Parkhead Glasgow G40 3RE £40,337.00

Dundee United FC Tannadice Park Tannadice Street Dundee DD3 7JW £65,981.49

Dunfermline Athletic FC Halbeath Road Dunfermline KY12 7RB £83,370.13

Heart of Midlothian FC Tynecastle Stadium Gorgie Road Edinburgh EH11 2NL £800,000.00

Inverness Caledonian Thistle FC Tulloch Caledonian Stadium Stadium Road Inverness IV1 1FF £39,805.00

Scottish Premier League Limited Hampden Park Glasgow Scotland G42 9DE £22,500.00

The Scottish Football Association Hampden Park Glasgow Scotland G42 9AY £11,089.04

HM Revenue & Customs Enforcement & Insolvency Service Durrington Bridge House Worthing, W Sussex BN12 4SE £14,372,042.00

Ticketus LLP 20 Old Bailey London EC4M 7AN £26,700,000.00

Debenture Holders Various £7,736,000.00

Season Ticket Holders Various TBC

Employees Various TBC

-----------------------------

And yet they are still running up debt:

Auditors bill so far £1.2m, revenue over same period £1.02m

breakdown in £

Ticket Sales 708,958

Programme Sales 20,221

Hospitality Sales 94,318

Food and Beverage Sales 138,358

Stadium Tours 5,373

Other 53,006

Total Administration Revenue 1,020,234

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Rangers debt estimated at £134M.

A K Ray - FRCS Ross Hall Hospital 221 Crookston Road Glasgow Scotland G52 3NQ £150.00

ADI UK Limited Pittman Court Pittman Way Fulwood Preston PR2 9ZG £7,620.00

AS St Etienne SASP ASSE Loire 11 rue de Verdun 42580 L'etrat, France £252,212.39

ASL Unit 17 Cliffe Industrial Estate Lewes, East Sussex England BN8 6JL £2,514.00

Acies Group LLP 1 Randolph Crescent Edinburgh Scotland EH3 TH £2,340.00

Adrian Coll 17 Honeysuckle Lane Heatherdale Village Balloch Sscotland G83 8PL £1,600.00

Alan Duncan 22 Fieldhead Drive Eastwood Glasgow Scotland G43 1HH £1,400.00

Alexander West Property 49A Bath Street Glasgow G2 2DL £2,807.00

Alison Walker.TV Ltd 9 Nasmyth Avenue Bearsden Glasgow Scotland G61 4SQ £600.00

Alliance Video Ltd 33 Isis House, Bridge Wharf Chertsey Surrey England KT16 8LB £204.00

Aon Limited 8 Devonshire Square London England EC2M 4PL £14,151.00

Arena Imaging Unit C, Meteor Business Park Mansfield Road Derby England DE21 4ST £336.00

Argyll and Bute Council Cashier Section Head of I.C.T & Financial Serv Witchburn Road Campbeltown, Scotland PA28 6JU £406.80

Arsenal Football Club Box Office Highbury House 75 Drayton Park LONDON N5 1BU £136,560.00

Astra Hygiene Supplies Ltd The Griffon Centre Vale of Leven Industrial Est. Dumbarton Glasgow G82 3PD £61.27

Audi Stirling Craigleith Road Broadleys Business Park Stirling Scotland FK7 7LQ £396.05

Azure Support Services Limited The Courtyard Catherine Street Macclesfield England SK11 6ET £523,949.71

Azzurri Scotland Ltd Rosendale Industrial Estate Farrington Road Burnley Lancashire BB11 5FH £34.63

BTWShiells Clarence House 4 - 10 May Street Belfast BT1 4NJ £2,917.39

Barr Environmental Limited Killoch Ochitree Cummnock Scotland KA18 2RL £264.00

Base Soccer Agency Ltd 33 Great Portland Street London England W1W 8QF £52,560.00

Bauer Radio Ltd (Radio Clyde) 1 Lincoln Court Lincoln Road Peterborough England PE1 2RF £702.00

Beyard Services Ltd 41 Grahamfield Place Beith Ayrshire Scotland KA15 1AY £5,559.60

Bhutta's Newsagents 142 Copleand Road Ibrox Glasgow Scotland G51 2UB £567.45

Big Think Agency Limited Craighall House 58 High Craighall Road Glasgow Scotland G4 9UD £14,265.60

Blooms UK Limited 182 Dumbarton Road Glasgow Scotland G11 6XE £70.00

Brabners Chaffe Street LLP 55 King Street Manchester England M2 4LQ £12,999.00

Brentwood Estates 109 St Anns Road Prestwich Manchester England M25 9GE £42,963.06

Brian Proudfoot Transport & Dis Unit 8 151 Balmoral Street Scotstoun Glasgow, Scotland G14 0HB £2,802.00

British Gas Business PO Box 254 Camberley Surrey England GU15 3WA £1,562.42

British Telecommunications BT PLC TVTE Newcastle Upon Tyne England NE28 6AA £1,292.13

Business Cost Consultants Ltd Pavilion 3 Mount Manor Business Park Minerva Way, Glasgow Scotland G3 8AU £6,240.60

Business Stream PO Box 420 55 Buckstone Terrace Edinburgh EH10 6YN £9,727.22

CNP Professional Ltd Unit 11, Hyde Point Dunkirk Lane Hyde Cheshire, England SK14 4NL £719.96

CRE8 Fraser House Wadham Close Southrop Glos GL37 3NR £68,406.70

Cairn Financial Advisers LLP 61 Cheapside London England EC2V 6AX £4,127.60

Cairns & Scott Caterhire Limited 55 Causewayside Street Glasgow Scotland G32 8LT £762.00

Cameron Presentations Ltd Burnfield Road Giffnock Glasgow Scotland G46 7TH £8,795.99

Campbell Medical Supplies Unit 2, Victoria Estate Violet Street Paisley Scotland PA1 1PA £3,386.73

Camtec 18-20 Green Lane Letchworth Herts SG6 1EB £552.00

Canniesburn Taxis 8-10 Station Road Bearsden Glasgow Scotland G61 4AN £269.69

Capital Solutions 101 McDonald Road Edinburgh Scotland EH7 4NW £11,423.40

Capito Ltd Caputhall Road Deans Industrial Estate Deans, Livingston Scotland EH54 8AS £1,049.69

Carberry's Coaches 8 Gallrock Road Portadown Co Armagh BT62 1NP £1,200.00

Carnival Chaos Production Ltd 11 - 15 Pirrie Street Edinburgh Scotland EH6 5HY £672.00

Carol Govan 4 Allander Avenue Bardowie Glasgow Scotland G62 6EU £600.00

Cask Productions Limited St George's Studios 93/97 St George's Road Glasgow Scotland G3 6JA £1,980.00

Cask Sports Limited St George's Studios 93/97 St George's Road Glasgow Scotland G3 6JA £2,919.60

Catercare Scotland 10 Graham Terrace Stewarton Scotland KA3 5BB £420.00

Charlton Chauffeur Drive 15 Birkmyre Road Glasgow Scotland G51 3JH £792.00

Chelsea FC Ltd Stamford Bridge London England SW6 1HS £238,345.43

Childcare Vouchers Ltd 50 Vauxhall Bridge Road London England SW1V 2RS £1,143.74

Chilli It Limited Elder House Park West Sealand Road Chester, England CH1 4RL £416.52

Chris Clarke 3 Boydston Way Kilmarnock Scotland KA3 6BE £150.00

Christine Siebelt 3 Douglston Gardens South Milngavie Glasgow Scotland G62 6HS £1,100.00

Citrus Office Solutions 39b Churchill Way Lomeshaye Industrial Estate Nelson Lancashire BB9 6RT £4,304.24

City Electrical Factors Unit 12E Anniesland Business Village Netherton Road Glasgow, Scotland G13 1AY £215.40

Clyde Productions Ltd Torwood Estate Bowling Glasgow Scotland G60 5AB £180.00

Coca Cola Enterprises Ltd - Az PO Box No 226 Uxbridge Middlesex England UB8 1EQ £10,133.91

Colin Suggett 10 Elmfield Close East Herrington Sunderland, Tyne-Wear England SR3 3SW £741.80

Collstream Limited 39 Brunel Parkway Pride Park Derby England DE24 8HR £5,779.37

Collyer Bristow LLP Solicitors 4 Bedford Row London England WC1R 4DF £40,691.22

Colours Agency 158 Queens Drive Glasgow Scotland G42 8QN £1,980.00

Computer Links 7 Grange Road Houston Industrial Estate Livingston Scotland EH54 5DE £2,146.32

Computershare Investor Service PO Box 82 The Pavilions Bridgewater Road Bristol, England BS99 7NH £23,855.03

Craig Services & Access Ltd c/o Close Invoice Finance Ltd Ridgeland House 165 Dyke Road, Hove East Sussex, England BN3 1YU £900.00

Culture & Sport Glasgow Financial Service Centre PO Box 26816 Glasgow Scotland G2 9AF £10,338.96

Daily Record & Sunday Mail Ltd Accounts receivable One Central Quay Glasgow Scotland G3 8DA £312.00

DealBureau Commercial Finance Limited No 1 Royal Terrace Southend on Sea Essex England SS1 1EA £10,000.00

Decco Limited Fyfe and McGrouther 218-254Kennedy Street Glasgow Scotland G4 0BS £174.72

Dell Computer Corporation Ltd c/o Dell House, The Boulevard Cain Road Brackell, berkshire England RG12 1LF £272.85

Direct Medical Imaging Ltd 32 Orchard Road Lytham St Annes Lancashire FY8 1PF £230.00

Disclosure Scotland PO Box 250 Glasgow Scotland G51 1YU £372.00

Dominique S Byrne Glasgow Nuffield Hospital 25 Beaconsfield Road Glasgow Scotland G12 0PJ £160.00

Dr David A S Marshall Windyridge Torr Road Quarriers Village Bridge of Weir PA11 3RZ £160.00

Dundas & Wilson, CS Saltire Court 20 Castle Street Edinburgh EH1 2EN £24,027.84

E.ON UK PLC Westwood Way Westwood Business Park Coventry England CV4 8LG £8,827.14

Eagle Consulting 15a Harbour Road Inverness Scotland IV1 1SY £40.00

Eagle Couriers (Scotland) Ltd 35-38 Evans Business Park Easter Inch Bathgate Scotland EH48 2EH £96.60

Eden Springs Uk Limited 3 Livingstone Boulevard Hamilton International Technology Park Blantyre, Scotland G72 0BP £644.64

Edinburgh Audi 4 Bankhead Drive Edinburgh Scotland EH11 4EJ £5,197.08

Electrical Waste Recycling Group Ltd Windlestone Manor Windlestone County Durham England DL17 0NA £18.00

Enterprise Rent-a-Car 32 Kerse Road Springkerse Industrial Estate Stirling Stirlingshire FK7 7UU £9,000.00

Events Audio Visual Limited 7 Birnyhill Court Clydebank Glasgow Scotland G81 6LN £300.00

Exchequer Corporate Finance Ltd Ashcroft Slines Oak Road Woldingham Surrey, England CR3 7HL £4,000.00

Executive Hire Ltd T/A Hire Society c/o Lloyds TSB Commercial Finance PO Box 10484 Harlow England CM20 9GY £1,060.00

FES FM Ltd Forth House Pirnhall Business Park Stirling Scotland FK7 8HW £80,874.93

FL Memo Ltd 185 Park Street Bankside London England SE1 9DY £116.86

FX Signs Ltd 17 Kelvin Avenue Hillington Park Glasgow Scotland G52 4LT £15,546.56

G Media Mangement Ltd No 6, 27 Cambray Place Cheltenham Gloucestershire England GL50 1JN £995.00

G4S Secure Solutions (UK) Sutton Park House 1st Floor, 15 Carshalton Road Sutton, Surrey England SM1 4LD £295,036.24

GTG Training 1330 South Street Glasgow Scotland G14 0BJ £396.00

Gareth Neil Design 3/1, 36 Clarendon Place St Georges X Glasgow Scotland G20 7PZ £3,200.00

Gerry McGeoch 35 Lenzie Way Springburn Glasgow Scotland G21 3TB £150.00

Glasgow Audi Unit 1 Sentinel Court Hillington Industrial Estate Glasgow Scotland G52 4UA £1,041.62

Glasgow City Council Financial Service Centre PO Box 26816 Glasgow Scotland G2 9AF £5,000.00

Glasgow City Council Financial Services (Council Tax) 45 John Street Glasgow Scotland G1 JE £2,008.21

Glasgow Leading Attractions The Willow Tea Rooms 217 Sauchiehall Street Glasgow Scotland G2 3EX £1,525.00

Glasgow Taxis Limited 140 Boden Street Glasgow Scotland G40 3PX £238.28

Glencairn Crystal Studio Limited 11 Langlands Avenue Kelvin South Business Park East Kilbide Scotland G75 0YG £354.00

Gordon McKay 7 Blairhill View Blackridge Scotland EH48 3TR £150.00

HOBS Reprographics 52-62 Woodlands Road Glasgow Scotland G3 6HA £270.15

HSS Hire Service Group Plc 25 Willow Lane Mitcham Surrey England CR4 4TS £67.10

Hamilton Brothers Greenock Road Bishopton Scotland PA7 5AP £115.56

Hay McKerron Associates 1 lawn Park Fairways Milngavie Glasgow, Scotland G62 6HG £3,600.00

Hepscott Water Systems Hepscott House Coopies Lane Morpeth Northumberland NE61 6JT £1,190.28

Hrvoje Bojanic Beethoveova 20 Zagreb 10000 Croatia £2,898.42

Hutchesons Eductational Trust 21 Beaton Road Glasgow Scotland G41 4NW £550.00

ILC Media Unit D First Floor Studios Deepdale Pavilions Deepdale Road Preston, England PR1 6PZ £2,040.00

IMG Media Ltd McCormack House Burlington Lane Chiswick England W4 2TH £180.00

Impact Signs Unit 32/34 Deerdykes View Westfield Industrial Estate Cumbernauld Scotland G68 9HN £9,482.79

Integrated Cleaning Management Ltd Unit 15 Highview High Street Bordon, Hampshire England GU35 0AX £3,329.19

Iris Chorus Application Software Ltd Devonshire House, Riverside Road Pottington Business Park Barnstaple, North Devon England EX31 1SW £5,973.60

Iris Ticketing Limited Accounts Departments Devonshire House, Riverside Road, Pottington Business Park Barnstaple, North Devon EX31 1SW £37,210.42

Iron Mountain UK Ltd Whitelaw House Alderstone House Business Park Macmillan Road Livingston, Scotland EH54 7DF £1,271.16

JCM Business Consulting Limited St James Business Centre Linwood Road Paisley Scotland PA3 3AT £2,745.00

JJB Sports Plc Challenge Way, Martland Park Wigan, Lancashire England WN5 0LD £19,390.59

James Gordon (Engineers) Ltd Berryhill Moscow Galston Scotland KA4 8PR £1,437.68

Jewson Limited PO Box 7357 Glasgow Scotland G51 9AB £930.60

Joe Lennon Picture Framing 6 Afton Crescent Bearsden Glasgow Scotland G61 2PY £840.00

John Deere JDC House, Meteor Court 43 Barnett Way Barnwood, Gloucester England GL4 3GG £41,191.59

K7X Ltd T/A Pro-Soccer Voluntary Park Glenmuir Place Whittlets Ary, Scotland KA8 9RR £240.00

Kalamazoo Secure Solutions Limited Mill Lane Northfield Birmingham England B31 2NY £4,017.00

Keith Hawley 50 Queens Drive Glasgow Scotland G42 3AU £2,600.00

Kevin Cameron Radio Service 13 School Wynd Paisley Scotland PA1 2DA £600.00

Kube Networks Kube Networks Building 4000 Academy Park 51 Gower Street Glasgow, Scotland G51 1PR £7,672.08

L & S Litho Ltd 11/27 Arrol Place London Road Glasgow Scotland G40 3NY £17,035.04

LPC (Lothian Power Clean) 35 Caledonian Road Larkhall Lanarkshire ML9 1EP £194.34

LSK Supplies Ltd Accounts Office Unit 6 21 - 29 Hathaway Strret Glasgow, Scotland G20 8TD £178.58

Lawrie Furnishings Ltd Unit 96c Murray Business Park Murray Street Paisley, Scotland PA3 1QT £607.20

Limelight Networks Inc 2220 w. 14th Street Tempe, AZ 85281 USA £2,333.49

Link Seating Limited Virginia Cottage Walcot Lane, Drakes Broughton Pershore, Worcestershire England WR10 2AJ £606.98

Loomis UK Ltd 1 Alder Court Rennie Hogg Road Nottingham England NG2 1RX £2,248.08

Louis Grace Electrical Ltd 25 Langside Place Glasgow Scotland G41 3DL £1,087.84

Lyco Direct Limited Clarke Road Bletchley Milton Keynes Scotland MK1 1ZR £2,381.27

MSM Solicitors 51 Moss Street Paisley Scotland PA1 1DR £420.00

MacGregor Industrial Supplies Ltd 15 - 17 Henderson Road Longman Industrial Estate Inverness Scotland IV1 1SN £106.76

Mackinnon Partners 15 Victoria Road Gourock Scotland PA19 1LD £200.00

Manchester City Football Club City of Manchester Stadium SportCity Manchester England M11 3FF £328,248.71

Manea Florin P.F.A. Str. Namaesti, NR 23 Sector 1, Bucuresti £37,500.00

Mar Hall Earl of Mar Estate Mar Hall Drive Bishopton Renfrewshire, Scotland PA7 5NW £5,511.90

Marsh Ltd UK Operations Victoria House Queens House, Queens Road Norwich, England NR1 3QQ £779.10

Martin Dawes Martin Dawes House Europa Boulevard Westbrook Warrington, England WA5 7WH £654.74

Media House 280 St Vincent Street Glasgow Scotland G2 5RL £19,200.00

MediaCom 6 Dock Place Leith Edinburgh Scotland EH6 6LU £11,544.42

Menzies Hotels Ltd Bakum House Etwall Road Mickleover, Derbyshire England DE3 0DL £257.40

Michael Douglas Flat 1/2 12 Nairn Street Yorkhill, Glasgow Scotland G3 8SF £100.00

Milngavie Mini Market 68 Strathblane Road Milngavie Glasgow Scotland G62 8DH £413.29

Modular Property Holdings 12 Bankfoot Place Newton Mearns Glasgow Scotland G77 5UL £20,930.22

Motif Promotional Clothing Ltd Unit 57 100 Elderpark Street Glasgow Scotland G51 3TR £27.29

Murray Group Holdings 10 Charlotte Square Edinburgh Scotland EH2 4DR £278,964.30

Nairn Brown (Glasgow) Ltd Busby Station Busby Glasgow Scotland G76 8HY £1,492.50

National Car Rental 55 Welford Road Leicester England LE2 7AR £162.52

Navyblue Design Group Limited Corn Exchange Constitution Street Edinburgh Scotland EH6 7BS £6,960.00

Newline Products Ltd Bank of Scotland Corporate Level 4, 110 St Vincent Street Glasgow Scotland G2 5ER £7,001.00

Newsquest (Herald & Times) Ltd 6 Hall Ings Bradford England BD1 1JR £1,500.00

Nexo S.A. Parc du Pre de la Dame Jeanne 60128 Plailly France £1,799.37

Nicola Young 1 Aigas Cottages Jordonhill Glasgow Scotland G13 1NL £3,500.00

Noble Grossart Limited 48 Queen Street Edinburgh Scotland EH2 3NR £18,612.00

Nordic Scouting AS Holmenkolvein 133 A NO-0787 Oslo £20,000.00

North Glasgow College 123 Flemington Street Springburn Glasgow Scotland G21 4TD £11,041.80

OHSS (UK) Ltd 3 Dalgety Avenue Edinburgh Scotland EH7 5UF £234.00

OfficeFurnitureOnline.co.uk Ground Floor, Hestan House Crichton Business Park Bankend Road Dumfires, Scotland DG1 4TA £338.40

Ooyala, Inc 800 W. El Camino Real Suite 350 Mountain view CA 94040 United States £733.92

Opal Telecom PO Box 136 Birchwood Warrington England WA3 7WU £169.72

Orebro SK £150,000.00

Oxford Hotels & Inns (Carnoustie) Regus House Victory Way, Admirals Park Crossways, Dartford Kent, England DA2 6QD £3,709.96

PR Newswire Europe Limited 209-215 Blackfriars Road London England SE1 8NL £300.00

PTS - Plumbing Trade Supplies The BSS Group plc PO Box 5884 Leicester England LE1 3ZN £30.42

Paramed UK Ltd East Gavin Farm Beith Road Howwood Scotland PA9 1DJ £1,050.00

Parklands Country Club Ltd Crookfur Park Ayr Road Newton Mearns Glasgow, Scotland G77 6DT £500.00

Parks of Hamilton 14 Bothwell Road Hamilton ML3 0AY £7,256.00

Paton Plant Limited New Lane Huntington York England YO32 2TP £1,450.16

Perform Group Sussex House Plane Tree Crescent Feltham, Middlesex England TW13 7TE £346,097.43

Pineapple Aroundshot Ltd Howlish Works Howlish, Bishop Aucland County Durham England DL14 8ED £2,316.96

Pineapple Photographic Products Howlish Works Howlish Bishop Auckland County Durham DL14 8ED £5,875.00

Ping Network Solutions 272 Bath Street Glasgow Scotland G2 4JR £4,020.25

Plum Films 100b Constitution Street Edinburgh Scotland EH6 6AW £3,000.00

Posh Deli 1256 Paisley Road West Ibrox Glasgow Scotland G52 1DD £260.00

Postage by Phone-Pitney Bowes Ltd PO Box 42 Harlow Essex England CM19 5DQ £510.80

Premier Cash Registers Unit 3, Block D 70 Glenwood Place Glenwood Business Park Glasgow, Scotland G45 9UH £12,600.00

Prime Commercial Properties Management 7 Praed Street London England W2 1NJ £10,805.53

Professional Pre-Season Tours (Libero) 15 North Claremont Street Glasgow Scotland G3 7NR £60,000.00

Quick Shift Tyre Service Unit 1 23 Clydebrae Street Glasgow Scotland G51 2AJ £48.00

R.F.Brown Ltd Allanshaw Industrial Estate Wellhall Road Hamilton Scotland ML3 9BG £1,681.44

RBS WorldPay 270-289 The Science Park Milton Road Cambridge England CB4 0WE £180.66

RS Components Limited P.O.Box 99 Corby Northants NN17 9RS £204.95

Rangers Lotteries Ltd Broomloan House 170 Edmiston Drive Ibrox Glasgow, Scotland G51 2XD £105.80

Reed Business Information Wellesley Road Sutton Surrey England SM2 5NO £2,764.80

Renfrewshire Council HQ Creditors Department Cotton Street Paisley Scotland PA1 1AD £108.00

Restore Scotland Units 2-6 Airlink Business Park 24 Clark Street, Paisley Scotland PA3 1RB £579.74

Rigby Taylor Limited Rigby Taylor House Crown Lane, Horwich Bolton England BL6 5HP £10,762.16

Rodgers Sercurity Systems 415 Hillington Road Hillington Industrial Estate Glasgow Scotland G52 4BL £342.50

Ross Hall Hospital 221 Crookston Road Glasgow Scotland G52 3NQ £770.50

Ross Promotional Products Limited 40 Crimea Street Glasgow Scotland G2 8PW £1,022.88

Royal Mail Revenue Management Centre Stone Hill Road Farnworth Bolton BL4 9XX £3,262.54

SDL Group Ltd Surridge Sport Unit 3, Watt Street Kingston Bridge Trading Estate Glasgow, Scotland G5 8RR £1,350.00

SG World Ltd Duchy Road Crewe Cheshire England CW1 6ND £577.56

SIR Teknologi (UK) Ltd Sir Teknologi c/o HSBC Invoice Finance Ltd,Farncombe Road Worthing W Sussex, England BN11 2BW £66.29

SK Rapid A-1140 Wein Kesslergasse 3 Austria £1,011,763.44

STRI Ltd St Ives Bingley West Yorkshire England BD16 1AU £17.28

Saffery Champness C/O Macdonalds Solicitors St.Stephen's House 279 Bath Street Glasgow G2 4JL £31,028.01

Scot-West Business Forms Ltd Suite 291 93 Hope Street Glasgow Scotland G2 6LD £749.60

Scotprint Gateside Commerce Park Haddington East Lothian Scotland EH41 3ST £7,514.00

Scotrae Productions Ltd 52 Killochend Drive Greenock Scotland PA15 4EW £17,058.94

Scottish Ambulance Service National Headquarters Tipperlinn Road Edinburgh Scotland EH10 5UU £8,438.40

Scottish Hydro Electric Payment Centre PO Box 13 Havant PO9 5JB £62,527.30

Scottish Power PLC PO Box 4740 Worthing England BN11 9LT £302.44

Search Promotional Merchandise Ltd 3 Bybend Close Backpond Lane Farnham Royal Bucks, England SL2 3EZ £6,240.00

Shanks Waste Management Limited Unit 22 Nursling Industrial Estate Oriana Way Southampton England SO16 0YU £122.58

Sharon Agnew Flat 1/6 125 Bell Street Glasgow Scotland G4 0TE £460.00

Shawfield Timber Lloyds TSB Commercial Finance Ltd PO Box 10484 Harlow England CM20 9GY £786.24

Shell UK Ltd (Gold Card) Rowlandsway Manchester England M22 5ST £7,637.94

Shields Land Rover 1000 Kennishead Road GLASGOW Scotland G53 7RA £246.75

Shred-it Glasgow Ltd 18 Marlow Street Kinning Park Glasgow G41 1LR £444.00

Sign Plus Ltd Bristol House Unitt 15, Ridgeway Hillend Industrila Estate Dunfermline, Scotland KY11 9JH £2,473.22

Signature Industries Tom Cribb Road Thamesmead London England SE28 0BH £1,507.90

Simplewaste Solutions Ltd 48 Cochno Street Clydebank Glasgow Scotland G81 1RG £17,626.26

Sinclair Pharmacy Sinclair Shops Ltd Platinum House Hillington Glasgow G52 4JZ £1,909.79

Slater Menswear 165 Howard Street Glasgow Scotland G1 4HF £688.31

Solutions.tv Limited Pacific Quay Glasgow Scotland G51 1PQ £2,652.00

Sound Acoustic Productions Ltd 89 Colvend Street Glasgow Scotland G40 4DU £12,000.00

Souters Irrigation Services Ltd 2 South Wardpark Court Wardpark South Cumbernauld Scotland G67 3EH £456.00

Spike Multiedia Limited Burnfield Road Giffnock Glasgow Scotland G46 7TH £5,312.50

Sporting iD Unit 17 Airport Industrial Estate Kingston Park Tyne and Wear, England NE3 2EF £144.70

Sportopps.com Unit NG4.13 Twin Spires Centre 155 Northumberland Street Belfast BT13 2JF £150.00

Sports Alliance c/o Easy Invoice Finance Limited 4 Regency Chambers Jubilee Way Bury, england BL9 0JW £2,006.65

Sports Revolution Limited 11-12 Tottenham Mews London England W1T 4AG £5,034.52

Stellar Football Ltd 16 Stanhope Place London England W2 2HH £72,000.00

Stirling Fire Protection Ltd Unit 43 Stirling Enterprise Park Stirling Scotland FK7 7RP £1,149.30

Stockline Plastics Ltd Grovepark Mills Hopehill Road Glasgow SScotland G20 7NF £258.00

Strathclyde Police Finance Department 173 Pitt Street Glasgow Scotland G2 4JS £51,882.00

Striking Imagery Ltd 76 Telford Road Lenziemill Industrial Estate Cumbernauld Scotland G67 2NJ £113.51

Stuart MacMorran Flat 2/2 4 Milton Mains Court Clydebank, Glasgow Scotland G81 3NL £422.50

Summit Asset Management Limited Melita House 124 Bridge Road Chertsey Surrey KT16 8LA £70,555.88

Susan Thomson Your Sonsie Face 9 Ivanhoe Road, Knightwood Glasgow Scotland G13 2ES £40.00

TNT Post Scotland Ltd Unit 7B North Caldeen Road Coatbridge Scotland ML5 4EF £1,255.39

Tabs FM Ltd Unit 9 io Centre The Royal Arsenal Skeffington Street Woolwich, England SE18 6SR £1,980.00

Tellcomm Limited First Floor, York House High Street Amblecote West Midlands, England DY8 4BT £6,435.89

The Arco Group P.O.Box 21 Waverley Street Hull England HU1 2SJ £443.43

The Brite Bulb Co Ltd Eadie House 74 Kirkinttilloch Road Bishopbriggs Glasgow, Scotland G64 2AH £3,209.64

The Burnbrae Milngavie Road Bearsden Glasgow Scotland G61 3DQ £1,403.88

The Business & Property Bureau 47 Milngavie Road Bearsden Glasgow Scotland G61 2DW £7,376.00

The Business Incentives Group Ltd Strathclyde Business Centre 120 Carstairs Street Glasgow Scotland G40 4JD £1,893.60

The City of Edinburgh Coucil The Director of Finance Accounts Receivable Section, Edinburgh, Scotland EH11 3YE £90.00

The Fees Company Ltd 350A Lanark Road West Edinburgh Scotland EH14 5RR £118.16

The Financial Times Ltd Cashier Dept 1 Southwark Bridge London England SE1 9HL £3,480.00

The Scottish Football League Hampden Park Glasgow Scotland G42 9AY £3,859.92

The Premier Property Group Accounts Payable 10 Charlotte Square Edinburgh Scotland EH2 4DR £103,210.96

Thistle International Freight Thistle House Inchinnan Road Paisley Scotland PA3 2RS £128.42

Thistle Storage Equipment 2 Deerdykes Court North Westfield Cumbernauld Scotland G68 9FL £140.40

Thomas Cook Sport Parkway 2 Parkway Business Centre 300 Princess Parkway Manchester, England M14 7QU £129,216.56

Ticket Team B.V. Anton Philipsweg 1 2171 KX Sassenheim The Netherlands £873.36

Ticketline Network Ltd 21-31 Oldham Street Manchester England M1 1JG £11,668.67

Trade UK (Screwfix Direct Ltd) Selectapost 28 Sheffield England S97 3GE £77.01

Trident Trust Company Ltd PO Box 398 11 Bath Street St Helier Jersey JE4 8UT £40,689.90

UK Fast City Tower Piccadilly Circus Manchester England M1 4BT £689.78

US Citta di Palermo SPA 90146 Palermo Viale del Fante, 11 PALERMO ITALY £205,513.04

Umbro International Limited Umbro House Lakeside Cheadle Cheshire, England SK8 3GQ £1,756.05

University of the West of Scotland Finance Department Paisley Scotland PA1 2BE £135.00

Vodafone Towers Business Park Wilmslow Road Didsbury England M20 2RY £204.00

Voicescape Limited Sun House 2 - 4 Little Peter Street Manchester England M15 4PS £786.84

William Henderson 25 Bullwood Avenue Crookston Glasgow Scotland G53 7PL £275.00

Yuill & Kyle Solicitors 79 West Regent Street Glasgow Scotland G2 2AR £1,486.80

Celtic Football Club Celtic Park Parkhead Glasgow G40 3RE £40,337.00

Dundee United FC Tannadice Park Tannadice Street Dundee DD3 7JW £65,981.49

Dunfermline Athletic FC Halbeath Road Dunfermline KY12 7RB £83,370.13

Heart of Midlothian FC Tynecastle Stadium Gorgie Road Edinburgh EH11 2NL £800,000.00

Inverness Caledonian Thistle FC Tulloch Caledonian Stadium Stadium Road Inverness IV1 1FF £39,805.00

Scottish Premier League Limited Hampden Park Glasgow Scotland G42 9DE £22,500.00

The Scottish Football Association Hampden Park Glasgow Scotland G42 9AY £11,089.04

HM Revenue & Customs Enforcement & Insolvency Service Durrington Bridge House Worthing, W Sussex BN12 4SE £14,372,042.00

Ticketus LLP 20 Old Bailey London EC4M 7AN £26,700,000.00

Debenture Holders Various £7,736,000.00

Season Ticket Holders Various TBC

Employees Various TBC

-----------------------------

And yet they are still running up debt:

Auditors bill so far £1.2m, revenue over same period £1.02m

breakdown in £

Ticket Sales 708,958

Programme Sales 20,221

Hospitality Sales 94,318

Food and Beverage Sales 138,358

Stadium Tours 5,373

Other 53,006

Total Administration Revenue 1,020,234

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http://www.supporter...tem.asp?n=14911

Supporters Direct Scotland, the voice of football supporters’ trusts in Scotland, today publishes The Fans’ Plan – key recommendations to shape the future of Scottish league football based on the results of supporters’ surveys over the past two years and a detailed analysis of the issues facing the game.

The Fans’ Plan calls for:

greater competition within Scottish league football structures

equal funding for each team in a league

support for clubs by central league management to increase the average attendance over a season of 20% by 2016, and achieve an average stadium capacity utilisation of 65% within 10 years

two leagues of 16 teams, and a qualifying league of 10

re-introducing the League Cup, with a mini-league qualifying format structured on a geographical basis with four teams in each group

improved training and professional development for all players including greater use of Modern Apprenticeships and post-career planning

the establishment and implementation of a strong club licensing scheme

SDS spokesperson, Alan Harris commented: “The future of Scottish league football lies in the hands of its supporters and Supporters Direct Scotland has gathered the views of fans for the past two years: the most comprehensive surveys of football supporters in recent times. Fans are clearly telling us, we want more competition, more even distribution of funds among clubs, investment in the game, especially developing its talent from grassroots, and a greater say for supporters in clubs and national football.”

Alan Harris added: “Our approach is fairly simple. It’s about creating a virtuous circle for the long-term benefit of Scottish football. Too much of the present has been driven by short-term fixes and quick wins. However, that approach is unravelling at every level of the game. The time is right to re-build the foundations of the game in Scotland. We are proposing that a combination of league re-structuring, a re-formatted League Cup and more even distribution of development funds, can continue to attract the all-important television sponsorship, create more competition between clubs and widen the game’s attraction to bring supporters back. This is our path to the more sustainable development of Scottish league football.”

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Well something has to be done as our game has become so stale. One up and one down from the Premier to the First is ridiculous, they should bring back the playoffs.

I would love for the Premier to be expanded but I can't see it happening anytime soon.

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http://www.splsurvey.co.uk/

There have been a total of 4760 responses.

If Rangers are liquidated and reformed as a Newco, should they be allowed immediate re-entry into the SPL?

No (4444) - 93.36%

Yes (316) - 6.64%

In the event of a Rangers Newco being allowed immediate re-entry how, as a supporter of another SPL/SFL club would you respond?

I would continue to attend SPL fixtures as normal (676) - 14.20%

I would NOT attend any SPL fixtures at all (2534) - 53.24%

I would continue to attend SPL fixtures but boycott any fixtures involving the Rangers Newco (1391) - 29.22%

I support an SFL team so don't attend any SPL fixtures (159) - 3.34%

Do you back the SPL's Financial Fair Play Proposals?

Yes (2092) - 43.95%

No (2668) - 56.05%

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Great result for Hearts and great to see that odious little toad Lennon making a complete tit of himself yet again. You've got to take you hat off to him though, he always manages to cover up his managerial faults by putting the blame on others and the majority of the Celtic fans lap it up.

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Great result for Hearts and great to see that odious little toad Lennon making a complete tit of himself yet again. You've got to take you hat off to him though, he always manages to cover up his managerial faults by putting the blame on others and the majority of the Celtic fans lap it up.

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The club are bracing themselves for further, possibly severe sanctions when the SPL meet next Monday.

The hammer blow came after a financial expert warned that Rangers had just two days left to save their future. Top accountant Neil Patey said that time to set up the preferred option to keep the club solvent – a Company Voluntary Agreement – is fast running out.

Any CVA requires at least five weeks to run its course.

But if Rangers’ ownership and a creditors’ deal are not resolved by June 1, the club will once again be facing losses of up to £1million a month when the deal by players to accept a temporary 75 per cent pay cut runs out.

Add to that the administrators’ fees – which by yesterday had reached more than £1.6million – and the financial picture grows ever bleaker.

Patey, of Ernst and Young, said failure to strike a deal by Thursday could lead to:

“Non-liquidation” buyers walking away because of the extra debts.

Top stars being axed if they insist on wages being hiked back to previous levels.

Four months of further administration.

Millions more in fees to administrators.

Patey also warned of the difficulty Whyte could pose if he decides not to hand over his shareholding without a fight.

Patey warned: “I think it’s days and not weeks, as the June 1 deadline is quite important.

“The club will then be in the close season and there will be little income coming in. And, importantly, the players’ wages, which were at a reduced level, will defer back to full wages.

“That takes them back close to the £10million per annum operating loss that was stated when they went into administration.

Rangers fans’ spokesman John Macmillan said most fans were frustrated at the way the sale was being drawn out.

He said: “If the red tape means that June will bring further debt issues then I suggest that everyone involved gets the finger out.”

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Best quote I read was about trying to disrupt the Scottish Cup Final:

"If 50 of us could get tickets for the game, at different entrances, we could handcuff ourselves to the turnstiles in a silent protest.

Like the suffragettes did trying to get votes for women"

:sarcastic:

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