Their tax bill didn't go from £60k to £15k.
Their corporation tax recoverable (as in, owed to the company by HMRC) went from £3.5k to £10.9k. The only reason they would be getting (previously paid) tax back from HMRC is if they now are making substantial losses. However I'm confused as to what expenses they can be putting through the company to make such losses? They also have trade creditors of £5k which is money they owe their suppliers. What suppliers?
Clemmie previously owed the company £56k and this was repaid in January 21. I'm assuming in order to do this, they had to take money out of the company (i.e. pay themselves dividends from retained profits) and then repay the loan back to the company.
Trade debtors £30 is a big fat LOL, as as far as I'm aware the company's activities are influencing, so that would mean they were owed £30 for a brand partnership at the end of December. Haha! (Nothing last year.)
You can't really tell an awful lot from these small company accounts but the situation has definitely worsened from their heyday. I'd say it's been over for them for a while (as we knew!).
PS. Who is their 3rd employee?