Hi JetA_OK
It actually doesn't matter. In this case they rank first and if there is insufficient funds generated they apply to the courts who will then make orders. This will normally be done to stop the liquidator acting only in their own interest and the courts will pay.
It also gives effect to the fact that there are lots of liquidations that cannot generate the funds but still need winding up. There are lots of little accounting firms doing just this all the time. You wouldn't call this a small one though. Lots of fees here to pay for the private school fees!!
Like I said, they are not a charity and you can bet they will most certianly be paid one way or the other.