The website still appears as though they're trading. I did a whois on the
domain name and it doesn't even look like they're a LTD company.

The bad news is that Phones2udirect have gone into liquidation so
there's nothing much left to do.

This is following the trend from previous Mobile phone dealers like
Mobile Matters (UK) Ltd. (trading as The Mobile Outlet), Simply
Communications UK Ltd. (trading as Simply 3G), Click Mobile Ltd.,
Mobile Rainbow (about to call creditors' meeting), Express Mobiles,
Dial a Mobile Ltd. (trading as Mobile Connections), Mobile City
Telecommunications, Esus Ltd (trading as Easy Mobile), Palm
Communications, Just 3G, Forward Cellular,   MobileClub7.com, Mobile
Affiliates Ltd. (trading as Coolnewmobile and Phones2yourdoor), Mobile
Media Systems Ltd. (trading as Phoneboxdirect)

This is an unfair situation where innocent consumers have been conned
by this unscrupulous companies that were acting with the blessing of
the Telephone Networks.

A group of conned consumers are trying to get together for a class
action against the networks to try to claim the money they are owed.
If you would like to join them feel free to email them at:

cashback_victims@yahoo.co.uk

or

phonestoudirect.classaction@yahoo.co.uk

You don't have to be a Phones2udirect victim to contact this group,
anyone affected by a Mobile phone cashback scam, like Phoneboxdirect
Coolnewmobile Simply3g or The Mobile Outlet can join the group.

To attempt action against the networks on an individual basis would be
high-risk and costly. Clearly, in the event of litigation success only
those consumers directly participating in the class actions would
retrieve their cashback entitlements and costs. Anyone not
participating in any action would not recover any of their cashback as
a result of this.