I'm trying to work out what level of fees we might be up to now with the accounts.
The late filing penalty fee for accounts more than six months overdue is £1,500. If the accounts are filed late in two successive years, the penalty is doubled, so I think from Companies House we're at £1,500 + £3,000 = £4,500.
If the corporation tax is similarly late being filed, once it was six months late HMRC will have looked at her previous return, estimated how much tax the company was due to pay and sent her a bill for it plus 10%, then added another 10% at 12 months. And then will have done the same for the second late tax return. She will also have 2 x £100 penalties for each late return, one is charged after 1 day, the second after 3 months - BUT if her corporation tax has been late three times in a row, which conceivably the most recent one could be, those £100s turn into £500 each.
We know for the year ending March 2019 her creditors falling due within one year was £28,014 and that should include her corporation tax liability for that year, but how much of that is corporation tax and how much is something else, we can't tell. If we err on the cautious side and say that the corporation tax was £10,000 and £18k is something else, then the corporation tax fines will be in the region of £1,000 at six months and £1,000 at 12 months, so if two years'-worth are late, same as the accounts, then total penalties/fines are getting close to £9,000 from Companies House and HMRC.
And if our suspicions are correct, she's just had to give a lot of the money she'd saved up to get herself out of the mess to the Trussell Trust. I do actually feel a bit sorry for her, she's getting into a bigger and bigger muddle with it.