Hi I own a small flower shop in London and myself paid a hefty deposit for bags and delivery boxes to the Luxury bag and boc co Ltd. I did have alot of discussions over phone and email as well as a few quotes and the final invoice which I paid against. They also sent me various bag samples. Of course they (Paul Savage and Matt Lynas) told me only bacs was there payment terms. Now I know why. Bacs is like paying cash, the banks can not protect bacs payments at all. If it were cheque or card they could of helped. The same as your friend all the numbers now never answer, the emails are ignored and now as of the 1st of September the Limited company has been official dissolved by Company house. I am wondering if your friend did retrieve any money back? Or if she is still trying to? I would love to join forces in getting our money back....