The owner of Café Neuk Limited, in the Aberdeenshire harbour town, moved to appoint a liquidator on March 23.
The company passed a resolution “that it has been proved to the satisfaction of the meeting that the company cannot by reason of its liabilities continue its business and that it is advisable to wind up the same and accordingly that the company be wound up voluntarily”.
The café posted earlier that “we are absolutely heartbroken”.
It continued: “Sadly, with each passing month, the pressure on the hospitality industry and small businesses keeps getting heavier on every front.
“Hospitality UK have been advocating for changes such as a VAT scheme that is fairer on the hospitality…