Hard to tell what's happening from the neobuggy article. They assume Serpent are closed because they are auctioning off the factory contents, such as machinery. As Serpent have previously stated several times they have moved production to Asia, then they would be selling off the factory machinery anyway.
I notice Serpents own website (the news section was updated today) makes no reference to them shutting down, nor does anywhere else. If they had been bankrupt I don't think they would be too worried about getting last weekends race results on to the website
http://www.serpent.com/news/