Drivebusiness, which was based in Dundonald, near Troon, Ayrshire, has ceased to trade.
The remaining staff have been dismissed just four months after boss Stephen Ritchie and his fellow directors placed the firm into voluntary liquidation.
One worker who lost her job said: "We believe not enough was done by management to protect and expand the business."
The Evening Times reported in October that 24 workers had been sacked without any wages, holiday or redundancy money.
The cash crisis facing the company was so bad bosses could not pay tens of thousands of pounds promised in sponsorship to a British superbike racing team.
When accountants Rob Caven and John Montagu came in as joint administrators they were optimistic they could find a buyer for the business.
But the administrators refused to answer any questions from the Evening Times about the final jobs cut and instead issued a statement.
It read: "Despite approaches to and discussions with many potential interested parties it was not possible to secure a purchaser for the business."
Drivebusiness, which also had satellite offices in London and Los Angeles, specialised in creating and operating electronic commerce sites for large retail companies, including fashion chains such as Ted Baker, Bench and All Saints.
Mr Ritchie was not available for comment.
gordon.thomson@ eveningtimes.co.uk
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