High Court winds up North King Investment Capital on Revenue petition

The High Court has ordered North King Investment Capital Limited to be wound up on the petition of Deirdre Quaid, Collector General, and appointed Myles Kirby, chartered accountant of Kroll Advisory (Ireland) Limited, as Official Liquidator. The order carries record number 2026 No. 320 COS and was published in Iris Oifigiúil No. 88 of 3 November 2026.

The order was made under the Companies Act 2014 and dated 2 November 2026. The petitioner, Deirdre Quaid, is named in her capacity as Collector General, of Sarsfield House, Francis Street, Limerick, acting as a creditor of the company — the standard route by which the Revenue Commissioners bring an insolvent company before the court for compulsory winding up.

From petition to order

The procedural trail is set out across two editions of the gazette. The petition was presented to the High Court on 9 September 2026, and notice of it was published in Iris Oifigiúil No. 77 of 25 September 2026. That notice recorded that:

• the petitioner was Deirdre Quaid, Collector General, of Sarsfield House, Francis Street, Limerick, “a creditor of the above-named company”;
• the petition was directed to be heard before the High Court on 2 November 2026;
• any creditor or contributory wishing to support or oppose the making of an order could appear at the hearing in person or by counsel;
• a copy of the petition would be furnished to any creditor or contributory on payment of the regulated charge;
• anyone intending to appear had to give written notice to the petitioner or her solicitor, Juliana Quaney, Revenue Solicitor, Ship Street Gate, Dublin Castle, Dublin 2, by 5pm on 30 October 2026.

The order as published on 3 November 2026 confirms the sequence: “By Order dated 2nd the day of November 2026, on the Petition of Deirdre Quaid, Collector General . . . it was ordered that North King Investment Capital Limited be wound up.”

Liquidator appointed

The notice sets out the terms of the winding-up with unusual brevity, naming a single office-holder rather than a joint appointment:

• Company: North King Investment Capital Limited
• Order: wound up under the provisions of the Companies Act 2014
• Official Liquidator: Myles Kirby, chartered accountant
• Firm: Kroll Advisory (Ireland) Limited
• Address: 18 Leeson Street Lower, 2nd floor, Dublin 2
• Date of order: 2 November 2026

Kroll Advisory (Ireland) Limited appears elsewhere in the same edition of the gazette, where John Healy and Declan Taite of the same Dublin 2 address are recorded as joint liquidators of GC Innovations Limited, passed at a creditors’ meeting held on 27 October 2026 under section 588 of the Companies Act 2014. The 320 COS notice does not state the company’s registered office, the scale of its liabilities, or the existence of any statement of affairs.

Signed for the Revenue, printed by authority

The notice is dated 2 November 2026 and signed by Juliana Quaney, Revenue Solicitor and solicitor for the petitioner, of Ship Street Gate, Dublin Castle, Dublin 2. It is carried in section I of Iris Oifigiúil No. 88, published by authority on Tuesday, 3 November 2026.

A substantive distinction runs through the court and liquidation notices printed together in that edition. The members’ voluntary winding-up notices — among them Promedicare Limited, Glamis Investment Company Limited, Linccube Limited, CFSD Holdings Limited, Michael J. Hanley Limited, Sanair 84 Limited, GC Innovations Limited, OBN Engineering Consultants Limited and Walsh Educational Books Holdings Limited — each carry a note that admitted creditors have been or will be paid in full, and several set a 28-day window for outstanding claims. None of those statements attaches to the North King Investment Capital notice, which records only the court order and the appointment.

The practical consequence is that the company is now in compulsory, court-supervised liquidation rather than a solvent members’ winding-up. Myles Kirby takes control of the company’s affairs as Official Liquidator, and any person with a claim against North King Investment Capital Limited, or who dealt with the company, must direct it to the liquidator at the Leeson Street Lower address rather than to the company or to the Collector General. The published order, dated 2 November 2026, is the document that fixes the point at which that control passed, and it is the reference creditors, former directors and counterparties will be asked to quote — 2026 No. 320 COS.

Source: Iris Oifigiúil, No. 88, 3 November 2026, section I (official reference: 2026 No. 320 COS).