Not $80k.
£80k. As of today, $108,000.
RS Pinball were owed $148,500.
Nitro only $6400.
Assuming what the investors say is true, and they honoured all orders made (paid) since the takeover, that's a figure of at least ~$262,900 owed to the 3 main distributors at the time Andrew left the company.
Assuming also that what they say is true (about honouring paid games post takeover), then more than ~$367,750 was owed to direct (pre-)order clients at the time Andrew sold the company.
Some of the latter were refunded, or got machines, though obviously a minority. Some restitution was made in part (though obviously nowhere near whole) to distributors, too, I think.
So at the time of takeover, more than $630,650 was owing in games / potential refunds. Guessing well over $750,000.
We can pretty safely assume that cash was gone. Then there are all the other creditors. Then all the overheads, Andrew's hire or hire-purchase equipment on long term contracts (he presented all the plant machinery to me as stuff he'd bought, and most of which he'd sell when I visited). Then the unreliability and mass of work needed on the machine.
Hardly difficult to see why it became impossible to justify.
Since the Welsh government are apparently owed a round figure of £75,000, I would assume this is a grant that was given but which the company has since been deemed ineligible for (false pretences in application?). If there were any direct taxes owing (not even sure if WG levies any directly?) it probably wouldn't be such an aesthetic number. I also remember hearing figures of grant money around £75k on the grapevine. If correct, I assume this will form part of any investigations or legal action.