THE total Rangers owes may be huge – up to £130 million – but the debt is made up of large and small amounts.

There is £26.7m owed to Ticketus, the firm Craig Whyte sold four years of season ticket revenue to, and £93m to HM Revenue and Customs but there is also £70 to a florist, £61 to a cleaning supplies company and £40 to a face painter.

The bigger debts also include £800,000 Rangers still owe Hearts for the transfer of Lee Wallace but many small business near Ibrox and across the west of Scotland are owed smaller amounts.

Those businesses include Joe Lennon Picture Framing in Bearsden who said yesterday they have a long-standing relationship with the club. They are owed £840.

There is also Blooms florists on Dumbarton Road which is owed £70 and event planners Carnival Chaos Production of Edinburgh who are owed £672.

Bhutta's Newsagents, which is on Copland Road, is owed £567.45.

And also on the list of creditors is Astra Hygiene Supplies of Dumbarton which is owed £61.27 for cleaning products. The company said yesterday it had been supplying the club for many years but that when cleaning was out-sourced the level of business dropped.

When asked why Rangers had not paid him, managing director George Campbell said: "It's a question a lot of people are asking. Rangers had always been particularly good payers to us – we never had a problem when we sent invoices in.

"I suppose we have been fortunate in that what we used to deal with them was a considerable amount but now it's minimal. So I'm not crying in my beer over it. I'm sure I've had enough profit out of Rangers Football Club to pay off the £61."

Another small business on the list of creditors is Lawrie Furnishings which is due £607. The company is based in Paisley and said yesterday they had provided flooring for Rangers' Murray Park training ground.

A spokesman said: "We have a good relationship with the people we work with at Rangers and what we've always said is: Rangers will be there in the months and years to come. Whether they are still there in the same capacity remains to be seen. For the little amount we're owed, there's no way we're going to shout down the phone about it."

The face painter owed money is Susan Thomson, owner of Your Sonsie Face. She did not want to comment in detail when contacted by The Herald last night but confirmed she was owed £40 for services provided at an Ibrox promotional event. She said she had not approached Rangers but had been meaning to.

Newsquest, publishers of The Herald and Evening Times, is also owed a sum of money.