COMPANIES ACT, 1920

61q

The total amount of the indebtedness of the company in
respect of all mortgages and charges which are required (or,
in the case of a company registered in Scotland, which, if
the company had been registered in England, would be
required) to be registered with the registrar of companies
under this Act, or which would have been required so to be
registered if created after the first day of July, nineteen
aundred and eight.
{4) The return shall be in accordance with the form set out in
the Sixth Schedule to this Act, or as near thereto as circumstances
admit.
(5) In the case of a company keeping a dominion register, the
particulars of the entries in that register shall, so far as they relate to
matters which are required to be stated in the return, be included in
the return made next after copies of those entries are received at the
registered office of the company.

109.—(1) Every company not having a share capital shall once
at least in every calendar year make a return stating—

{a) the address of the registered office of the company;

{b) all such particulars with respect to the persons who at the
date of the return are the directors of the company as are
by this Act required to be contained with respect to
directors in the register of directors of a company.

(2) There shall be annexed to the return a statement containing
particulars of the total amonnt of the indebtedness of the company
in respect of all mortgages and charges which are required (or, in the
case of a company registered in Scotland, which, if the company had
been registered in England, would be required) to be registered with
the registrar of companies under this Act, or which would have been
required so to be registered if created after the first day of July.
nineteen hundred and eight.

110.—(1) The annual return must be contained in a separate
part of the register of members, and must be completed within
twenty-eight days after the first or only general meeting in the year,
and the company must forthwith forward to the registrar of com-
panies a copy signed by a director or by the manager or by the
secretary of the company.

(2) Section ninety-eight of this Act shall apply to the annual
return as it applies to the register of members.

(3) Except where the company is a private company, or is an
assurance company which has complied with the provisions of sub-
section (4) of section seven of the Assurance Companies Act, 1909,
the annual return shall include a written copy, certified by a director
or the manager or secretary of the company to be a true copy, of the
last balance sheet which has been audited by the company’s auditors,
including every document required by law to be annexed thereto,
together with a copy of the report of the auditors thereon certified as

Annual return
to be made by
company not
having share
capital.

General pro-
visions as to
annual returns.

7 Edw. 7. c. 49