JJB Sports reportedly collapsed leaving £210 million to unsecured creditors.
The sportswear group fell into administration last month, leading to the closure of 133 stores and the loss of around 2,200 jobs.
JJB owed £10 million to sportswear group Adidas, while Nike and Umbro were each owed £8 million, according to a report filed by administrators at Companies House and seen by the Mail on Sunday.
Landlords were reportedly owed a further £9 million, while the taxman was owed £2.9 million.
The Football Association of Wales was also a creditor and was owed £600,000. JJB Sports also owed £110 million to other companies within the group.
The group owed £45 million to banks, including Lloyds, part of which will be repaid. However, unsecured creditors are unlikely to get anything.
Wigan-based JJB put itself up for sale in September after failing to secure the funds needed to overhaul its stores.
Dire trading despite the UK's summer of sport left the stricken firm asking shareholders for a cash injection, but they ran out of patience, finally forcing the group to throw in the towel and put itself up for sale.
Rival Sports Direct International, owned by Mike Ashley, bought 20 stores in a deal that will protect 550 jobs in the UK, including its warehouse.
But the level of cash and further operational restructuring required to rescue a more substantial part of the business was too much risk for most interested parties and administrators failed to find a buyer.