A luxury health spa near Garstang has ceased trading after failing to find a buyer.
Administrators Zolfo Cooper were appointed in May to take on Brooklands Health Farm at Barnacre after the business suffered "severe cash flow difficulties".
They were trying to sell the Victorian mansion, which operated as a spa, hotel and countryside retreat, as a going concern while it continued to trade.
Eight members of staff at the Bruna Hill business lost their jobs at that point while there was still hope the firm would survive.
But now the remaining 23 workers have been made redundant.
Simon Wilson, partner at the Manchester-based administrators, said: "Unfortunately, we've been unable to secure a buyer for the business since it entered administration and as such have been left with no option but to cease trading with the regrettable loss of jobs."
After the business - which was bought only about four years ago by a couple from Barnacre - went into administration Mr Wilson blamed the move on 'severe cash flow difficulties'.
But at the time he said the adminstrators were considering all possible options and were 'hopeful' of finding a buyer.
Brooklands was established more than 25 years ago and boasted 11 luxury bedrooms, a spa with indoor heated pool, a salon offering treatments ranging from a detox and facial to full weekend retreats popular with hen parties, a gym, restaurant and Thai bistro.
It is set in five acres of grounds and the venue had also been used for hosting conferences and wedding receptions.
Brooklands Health Farm Ltd ceased to trade on Monday last week.