36. The annual return under section 197(1) of the Act shall consist of the summary of return and the main return.
Verification of summary of return
37. For the purposes of regulations 38 and 39, an officer of the company shall, not more than 14 days before the lodgment of the main return of the company with the Registrar, verify in the prescribed manner, that the summary of return of that company is accurate and up to date.
Main return by company limited by shares
38. For the purposes of section 197(1) of the Act, the main return of a company limited by shares shall be accompanied by —
(a)
a certificate by the company, in the applicable form on the electronic filing system or in Part IV of the Schedule on the election of the company;
(b)
in the case of a company other than an exempt private company —
(i)
the report and statement of the directors;
(ii)
the report of the auditors;
(iii)
the last audited balance-sheet;
(iv)
the last audited profit and loss account; and
(v)
the notes to the account,
prepared in accordance with the requirements of the Act; and
(c)
in the case of an exempt private company –
(i)
the prescribed exempt private company certificate set out in Part V of the Schedule; or
(ii)
the documents referred to in paragraph (b).
Return by company not limited by shares
39. For the purposes of section 197(5) of the Act, the return of a company not limited by shares shall consist of the following:
(a)
a summary of return specifying —
(i)
the name of the company;
(ii)
the registration number of the company;
(iii)
the address of the registered office of the company;
(iv)
in a case where the register of members is, under the Act, not kept at that office, the address of the place where it is kept;
(v)
the list of registered charges of the company, if applicable;
(vi)
all such particulars with respect to the persons who on the day to which the return is made up are the directors, managers and secretaries of the company as are required to be contained in the register of directors, managers and secretaries;
(vii)
the name, address and date of appointment of the auditor of the company;
(viii)
the list of members as at the date of the summary of return; and
(b)
a main return accompanied by the documents referred to in regulation 38(b).