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