A link was posted earlier in this thread by Joneill.
Note 3 to the 2018 Financial Statements says the average number of employees that year was 48 (2017 was 53). Rather high for a dive shop ?
As a private company SS would be exempt from filing full company accounts. Effectively they only disclose their Balance Sheet and Notes. No income statement or cash flow statement is filed.
It's not just a dive shop, it's of the UK's biggest online scuba operations so big enough to need warehouse staff, packers, a proper finance team etc...
Plus, it's not exempt from filing full company accounts as a private company in the UK - it will be due to the size of turnover etc... Beyond a certain size you have to file a P&L and more detailed accounts even as a privately owned company.
The administrator can operate the website and sell stock - they can trade as the company which is probably why the website is up and running again. If they have stock and it's not being slashed to cheap prices to sell then it usually means they think there's a good chance of selling it as a going concern.