Pay vat twice?

I had a company and paid vat on invoices that I assumed had been paid. This was before digital, so it was done manually in error. I closed that company down and have since started a new one. The person who did not pay the old invoices has realised the error and is going to pay me. My friend says that I have to pay the vat again, even though it has already been paid and also it was for a different company. That can't be right can it?

Hi,
If the VAT for the supplies has been paid and accounted for on your VAT return for your old company then the VAT has been properly accounted for and therefore does not need to be paid a second time.
Thank you.