Ferguson Marine in Port Glasgow went bust owing Inverclyde Council over £60,000

Documents have emerged from administrators Deloitte listing every company and organisation that was due money from the business, which collapsed in August.

The shipyard owed more than £70m to major creditors, including nearly £50m to the Scottish Government and sums to to finance firm HCCI and former owners Clyde Blowers Capital run by engineering tycoon Jim McColl.

A further £4m was also due to trade creditors, such as suppliers and service providers, many of which are based in Inverclyde.

The council was also on the list with a claim for £61k from the shipyard.

Regeneration company Riverside Inverclyde - part-owned by the local authority and Scottish Enterprise - was due almost £1k.

The final accounts were signed off by Ferguson's directors, including Mr McColl, and former chief executive, Gerry Marshall, on September 6.

Following publication of the financials, Mr McColl insisted that nobody would be left out of pocket.

He said: "The Scottish Government already confirmed in writing to us that all creditors at the date of administration (assuming they were valid ) would be paid. "The £3.9m quoted as owing to creditors will be fully paid and no one will be disadvantaged."

Ferguson's went into administration for the second time in five years after getting into financial trouble because of a £97m contract to build two new CalMac ferries - the partially-built MV Glen Sannox and the unnamed Hull 802.

The Scottish Government has been chosen as the preferred bidder for the yard and the details of the public takeover are now being finalised.