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Mr Middleton had agreed a payment plan with the liquidator to pay £300,000 to settle the outstanding directors' loan.

After contacting liquidators, Ms Roberts was told the vouchers were irredeemable and it was not possible for refunds to be issued.

The council confirmed that it had already submitted a claim to liquidators.

The report by liquidators Interpath lists the National Heritage Memorial Fund, Creative Scotland, Historic Environment Scotland and Dumfries and Galloway Council as secured creditors who could claim millions of pounds.

The price Mr. Ulukaya paid to acquire the brewing company’s assets from a liquidator was not disclosed.