Annual return of company not having a share capital
39.—(1) For the purposes of section 197(5) of the Act, the annual return of a company not having a share capital shall —
(a)
contain —
(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 kept elsewhere than at the registered office, the address of the place where it is kept;
(v)
particulars of the amount of indebtedness of the company as at the relevant date in respect of all charges which are required to be registered with the Registrar, and a list of all registered charges of the company;
(vi)
such particulars of the persons who, on the relevant date, are the directors, managers, secretaries and auditors of the company as are required by section 173 of the Act to be contained in the register of directors, managers, secretaries and auditors of the company;
(vii)
the number of members as at the relevant date;
(viii)
the name of the auditor who audited the financial statements of the company, unless the company is exempt from audit requirements, and where the financial statements have been lodged, a statement as to whether the financial statements are unqualified;
[S 380/2015 wef 01/07/2015]
(ix)
such other particulars as specified in the applicable form; and
(x)
a confirmation —
(A)
that an inspection of the register of members required under section 190(1) of the Act has been conducted by an officer of the company; and
(B)
as to whether the list of members as at the relevant date has been updated; and
(b)
be accompanied by the following documents of the company in respect of the financial year in relation to which the annual return is filed:
(i)
the statement of its directors;
(ii)
the report of its auditors, unless the company is exempt from audit requirements and no report was prepared by the auditors;
(iii)
the financial statements, which must be audited unless the company is exempt from audit requirements and no report was prepared by the auditors.
[S 380/2015 wef 01/07/2015]
(1A) The documents referred to in paragraph (1)(b) must be prepared in accordance with Part VI of the Act.
[S 380/2015 wef 01/07/2015]
(2) In this regulation, “relevant date” means a date specified by the person who lodges the annual return, being a date which is not more than 14 days before the date of lodgment of the return.