if you appoint a liquidator by, say, Xmas, there would be no need to incur the cost of filing accounts at CRO. You are unlikely to face any prosecution or penalties for failure to file annual returns at CRO in the meantime.
If you are proposing to place the company into a Solvent Members Voluntary Liquidation, then you will have no issues with ODCE.
If the company is insolvent, and you are placing the company into an insolvent Creditors Voluntary Liquidation, then ODCE may take an interest in the issue of late filing combined with your failure to promptly place the company into liquidation.
Jim Stafford