In the report, crown insolvency officer Andrew Mungalov said he had been unable to confirm details of the company as Mackinnon has "not responded to any correspondence or requests".
"If further attempts to contact the director prove unsuccessful, a summons will be issued whereby she will be required to produce records and be interviewed about the affairs of the company," the liquidator wrote.
"The director has been requested to complete a statement of affairs so that the liquidator could determine the company's assets and liabilities. The liquidator will complete a full investigation into the company records to determine if there are further assets to be realised, a shareholder's current account to be claimed or any irregular transactions."
The liquidator outlined that it expected to complete liquidation of the company on January 21, and have complete the investigation of company assets by December 24.
So far, the liquidator has identified one company asset, a low-value vehicle.
"The liquidator has assessed if there is any equity and found it would be uneconomical to repossess and sell the vehicle."
Mungalov and MBIE have been contacted for further comment.
The Herald has also been unable to make contact with Mackinnon since early October. Her contact number is no longer active, and she has not responded to email requests.
Ponsonby Road's The Fairy shop was incorporated in September 2014.
The liquidator's next report will be published in six months.
