If there is no physical cash available to pay the wages, then they cannot be paid. If all avenues have been explored, such as VAT deferrals, Time to Pay arrangements on PAYE/Corporation Tax/CIS, payment holidays on regular commitments and the business has been unable to get a loan, then the final option is to communicate to the employees that they will be getting paid, but not until the government repays the money under the furlough scheme, and wait for the grants to start being repaid in this way.