Employer almost in liquidation?

This is not my scenario, but I feel awful for my friend. She worked for a company for 20 years and in the last year and a half watched the demise. She (stupidly, that's just my opinion) agreed in Oct 2007 to NOT take her weekly wage because it is a partnership (between 2 brothers) and times were hard. She is fond of her employers and does not want to upset anyone, however they now owe her over 10K. She has walked away with agreement that for her home life she cannot continue in this manner. She has kept in touch with them. Now, they are ignoring her calls and when she finally gets through (all land lines are cut off) to a mobile the personalities have changed and it's kinda "everyone is skint, no-one can get a holiday this year, we are all the same". She does not think her tax or NI has been paid for over 2 years. Is the first point of contact the tax office? Employment lawyer? Keeping in mind, her husbands hours have been cut recently. She grew to see these people like brothers. What would be her next move, without being nasty over the phone (she is incapable of that).