A 70-page document sent to all the club's known creditors accounts for every penny that Portsmouth owe - from the £14million owed to previous owner Balram Chainrai down to the £1 claimed by Harley Street cancer clinic 108 Medical Ltd.

Portsmouth are owed a total of £14million from Inter Milan, Liverpool and Tottenham for the respective sales of Sulley Muntari, Glen Johnson and Jermain Defoe.

But that money only knocks the stricken club's gross debt down to around £105million, which is substantially more than the administrators had originally expected.

The accounts reveal how the club were being crippled by £17.3million in outstanding transfer fees.

When Portsmouth went into administration, French club Rennes were receiving over £630,000 a month for John Utaka, Udinese were being paid up to £800,000 a month for Muntari, while Portsmouth still owe Chelsea money for Johnson, who was sold to Liverpool in the summer.

Portsmouth owe £9.76million to 26 agents, including £2.3m which is due to one agent for just one deal, reported to be the transfer of Lassana Diarra.

Nine players - including Muntari, Sol Campbell and Niko Kranjcar who are all no longer at the club - are owed a combined total of £3.04million in image rights.

Portsmouth also owe bonus payments to 28 players, including England internationals Peter Crouch and David James, totalling £1.86million.

The biggest single amount of money Portsmouth owe is the £38.2million of unsecured loans to former owners, with Alexandre Gaydamak the main claimant though Sulaiman al-Fahim is owed £5million.

Chainrai, the fourth and final owner of a turbulent season at Fratton Park, is owed £14million in a secured loan.

Portsmouth also owe HM Revenue and Customs £17.1million in PAYE, VAT and National Insurance.

Extraordinarily, Portsmouth owe Tottenham £1million over Asmir Begovic despite the Bosnian goalkeeper having no connection with the London club.

Begovic was linked with Spurs in January but opted against a move to White Hart Lane and signed for Stoke instead.

But Portsmouth have been left owing Spurs a £1million sell-on fee, on top of £500,000 for the loan signing of Jamie O'Hara and £3million from the signing of Kevin Prince Boateng.

It is a situation which encapsulates the financial mess Portsmouth got themselves into, a mess which has not only led to the club's relegation but has had a wider effect on the local community.

The dossier includes a remarkable 15 pages of local business creditors which range from an outstanding bill of £87.50 with the Co-operative florists to a far more significant debt of £54,777.93 with TWC Joinery and Shopfitting Ltd.

The administrator Andrew Andronikou, of Hacker Young, needs at least 75% of the unsecured creditor base to accept reduced repayment terms and agree to Company Voluntary Arrangement.

Andronikou has invited all creditors to a meeting at Fratton Park on May 6 where he will inform them of his offer, with reports placing it at around 20-25p in the pound.

An agreement from Gaydamak, al-Fahim and HM Revenue and Customs would be enough for Andronikou to move the club out of administration.

Portsmouth's plunge into the deep red began in 2006 when, under Gaydamak's control, the club went from a pre-tax loss of £912,397 to a staggering £23.4million in 2007.

Gaydamak had plans for a new stadium and wanted to develop revenue streams away from football while establishing the club in the top 10 of the Premier League.

The wage bill rocketed and by 2009 Portsmouth's overall staff costs - made up mainly of player wages - were an astonishing 109% of revenues.