You are correct in your assertion that the accurate debt to 'real' creditors was nearer to £60 million than £120 million !
Given this fact, the HMRC figure of around £30 million is about 50%, therefore, the CVA manipulated by Android should have been invalid !
Even by your own twisted logic you surely have to accept that this is CHEATING, no ?
You can't have it all ways, you know, either you dumped £100 mil + worth of bad debts or you cheated the CVA, please take your pick !