Accrington, promoted back to the Football League in 2006, 44 years after financial problems forced them to resign from it, said the debts related to unpaid tax and national insurance contributions.
"Although we do not look to make excuses the arrears have occurred due to a number of factors, most notably because of the club's contractual obligations with regards to players' wages despite the fact that levels of income have dropped significantly," a statement said.
Accrington's attendances averaged 1,415 this season, while they were also hit by the loss of their main sponsor.
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