Unhelpful once they have your money

I purchased three items planned to be part of gifts on 30 November 2025. I received a tracking number on 1 December 2025. I have yet to receive the items and the courier company advised (on two different dates) that the parcel was never handed over to them. Repeated follow-ups via email do not receive responses and their phone number was apparently experiencing issues when I called in early December. In the meantime, I am without the money that I paid or any goods to show for it.