Defunct law firm Halliwells owes unsecured creditors more than £190m, according to the latest report from administrators BDO.

To date BDO has received claims worth £191.5m from unsecured creditors. Landlord and lease creditors account for £182.2m of claims received to date, with HM Revenue & Customs the next largest creditor with some £4.3m in taxes and £1.1m in VAT.

The debt figure is significantly higher than the £14.1m originally thought to be owed to unsecured creditors. At that point HM Revenue & Customs was identified as the largest of the non-preferential creditors.

BDO's report, drawn up by BDO partners and joint administrators Dermot Power and Shay Bannon and dated 11 February, shows £176.5m is owed to landlord creditors while lease creditors are claiming £5.7m.

The figure takes into account the remaining term of all leases on the firm's former offices in Manchester, Liverpool, London and Sheffield.

The report also shows that the administrators have run up fees of £805,487 for 3,847 hours of work at an average rate of £209.36 each hour. Of these fees, £524,354 were approved for pre-appointment costs, while £364,475.85 have been approved in connection with post-appointment work between 20 July 2010 and 15 October 2010.

A total of £384,756 relates to expenses incurred by the administrators on legal fees. An additional £606,082 has been paid in pre-appointment legal fees.

Other information contained within the report includes a breakdown of how much Hill Dickinson, Kennedys Law, Barlow Lyde & Gilbert and HBJ Gateley Wareing have paid to date for their acquisitions of parts of Halliwells. So far the firms have paid £4.3m of the £7.4m agreed.