Qwerty100, formerly known as McGill Scotland, is facing the prospect of administration, four years after being rescued.
William Duncan Business Recovery was appointed earlier in the summer as interim liquidator, following a petition by HM Revenue & Customs at Dundee Sheriff Court.
"Attempts to establish the extent of the company’s assets and liabilities have been hampered by the company directors’ failure to respond to all requests for information, of which there have been many," read a statement, which added that anyone owed money should contact William Duncan's office.