£ Worcester Warriors rugby club owed more than £32m when they went into administration in September. Their debts included £16m to the government for a Covid support loan, £2.1m in unpaid taxes to HMRC, £5.8m to businesses, banks and ticketholders, £2m to former directors and £6.8m via their payroll arm, according to a report by administrators Begbies Traynor. Former Worcester chief executive Jim O'Toole's consortium is in exclusive negotiations to buy the club, which was expelled from the Premiership for financial difficulties.

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