The Sinn Féin director of finance and personnel is a director and shareholder in a number of companies other than those before the Dublin District Court yesterday.

Duffield Enterprises Ltd, of Bridge Street, Dundalk, is understood to be owned by Mr Mackin and to run a pool hall in Dundalk.

The abridged accounts for the year to end September 2004, show accumulated losses of €46,694.

The company was able to continue by way of support from the shareholders, according to the accounts.

Another company of which he is a director, Mega Taverns Ltd, had accumulated losses of €237,867 at the end of June 2004, according to the latest accounts. Again the company was receiving financial support to allow it to continue trading.

Mr Mackin and Patrick Mallon, of Belfast, are directors of Mega Taverns and of Mallmac Cleaning Services Ltd, both with a registered address in Ryders Row, Dublin.

Mallmac had accumulated losses of €63,588 at the end of March 2003, according to the latest accounts on file. The company had no employees.

The auditors to Mallmac, William Grimes & Associates, Prussia Street, Dublin, resigned as auditors in February 2004, confirming that there was no issue needing to be brought to the attention of creditors.