36.—(1) For the purposes of section 197(2) of the Act, the return referred to in section 197(1) of the Act —
(a)
must be in the form referred to in regulation 3;
(b)
must contain the following particulars:
(i)
the name of the company;
(ii)
whether the company is a private company or a public company;
(iii)
whether the company is a company limited by shares, a company limited by guarantee or an unlimited company;
(iv)
the registration number of the company;
(v)
the address of the registered office of the company;
(vi)
the principal activities of the company;
(vii)
particulars of the directors of the company;
(viii)
in the case of a company having a share capital, particulars of its shareholders;
(ix)
in the case of a company not having a share capital, particulars of its members; and
(c)
must be accompanied by —
(i)
in the case of an exempt private company that is able to meet its liabilities as and when they fall due, either a confirmation of that fact in the applicable form or the documents in paragraph (2); or
(ii)
in any other case, the documents in paragraph (2).
(2) The documents referred to in paragraph (1)(c)(i) and (ii) are the following documents of the company in respect of the financial year in relation to which the annual return is filed, prepared in accordance with Part VI of the Act:
(a)
the statement of directors;
(b)
the financial statements;
(c)
the report of its auditors on the financial statements, unless the company is exempt from audit requirements under section 205B or 205C of the Act.