I get the analogy but it's missing an important point. You had a fish shop called the Jolly Fryer. But, despite your best efforts to turn it around, you fail for reasons outside your control and the fish shop was placed into administration. You then set up a new company, buy the new Jolly Fryer name from the administrators and then set up a new company at companies house and then transfer the old companies name to the new company. It's still the same fish shop, except now it files its accounts under a different company registration.