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PORTSMOUTH WATER LIMITED (02536455)

PORTSMOUTH WATER LIMITED (02536455) is an active UK company. incorporated on 31 August 1990. with registered office in Havant. The company operates in the Water Supply, Sewerage, Waste Management sector, engaged in water collection, treatment and supply. PORTSMOUTH WATER LIMITED has been registered for 35 years. Current directors include DARCY, Sharon Helen, DEACON, Christopher, LOUGHLIN, Christopher and 3 others.

Company Number
02536455
Status
active
Type
ltd
Incorporated
31 August 1990
Age
35 years
Address
Brockhampton Springs, Havant, PO9 1LG
Industry Sector
Water Supply, Sewerage, Waste Management
Business Activity
Water collection, treatment and supply
Directors
DARCY, Sharon Helen, DEACON, Christopher, LOUGHLIN, Christopher, MILNER, John Christopher, STOIMENOVA, Lara Dimitrova, Dr, TAYLOR, Colin Robert
SIC Codes
36000

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PORTSMOUTH WATER LIMITED

PORTSMOUTH WATER LIMITED is an active company incorporated on 31 August 1990 with the registered office located in Havant. The company operates in the Water Supply, Sewerage, Waste Management sector, specifically engaged in water collection, treatment and supply. PORTSMOUTH WATER LIMITED was registered 35 years ago.(SIC: 36000)

Status

active

Active since 35 years ago

Company No

02536455

LTD Company

Age

35 Years

Incorporated 31 August 1990

Size

N/A

Accounts

ARD: 31/3

Up to Date

9 months left

Last Filed

Made up to 31 March 2025 (1 year ago)
Submitted on 18 September 2025 (6 months ago)
Period: 1 April 2024 - 31 March 2025(13 months)
Type: Full Accounts

Next Due

Due by 31 December 2026
Period: 1 April 2025 - 31 March 2026

Confirmation Statement

Up to Date

3 months left

Last Filed

Made up to 5 July 2025 (8 months ago)
Submitted on 11 July 2025 (8 months ago)

Next Due

Due by 19 July 2026
For period ending 5 July 2026
Contact
Address

Brockhampton Springs West Street Havant, PO9 1LG,

Previous Addresses

PO Box No8 West Street Havant Hampshire PO9 1LG
From: 31 August 1990To: 22 February 2024
Timeline

44 key events • 1990 - 2025

Funding Officers Ownership
Company Founded
Aug 90
Director Joined
Dec 11
Director Left
Jan 12
Director Joined
May 12
Director Left
May 12
Director Left
Dec 12
Director Joined
Dec 12
Director Joined
Dec 12
Director Left
Dec 12
Director Joined
Jul 14
Director Left
Sept 14
Director Left
Jan 15
Director Joined
Oct 15
Director Joined
Mar 18
New Owner
Mar 18
Owner Exit
Mar 18
Owner Exit
Mar 18
Owner Exit
Mar 18
Owner Exit
Mar 18
Owner Exit
Mar 18
Funding Round
Apr 18
Director Joined
Nov 18
Director Left
Nov 18
Director Left
Jan 19
Director Joined
Jan 19
Director Left
Apr 19
Funding Round
May 20
Director Joined
May 20
Director Left
Jun 20
Director Joined
Jul 20
Director Left
Jul 20
Owner Exit
Mar 21
Director Left
Mar 21
New Owner
Mar 21
Director Joined
Mar 21
Director Joined
Oct 21
Director Left
Oct 21
Director Left
Jan 22
Director Joined
Jan 22
Funding Round
Mar 23
Funding Round
Jul 23
Director Joined
Oct 23
Director Left
Oct 23
Owner Exit
Dec 25
4
Funding
30
Officers
9
Ownership
0
Accounts
Capital Table
People

Officers

35

7 Active
28 Resigned

HEWSON, Hayley Elizabeth

Active
West Street, HavantPO9 1LG
Secretary
Appointed 26 Sept 2025

DARCY, Sharon Helen

Active
West Street, HavantPO9 1LG
Born May 1967
Director
Appointed 16 Oct 2023

DEACON, Christopher

Active
West Street, HavantPO9 1LG
Born December 1947
Director
Appointed 01 May 2020

LOUGHLIN, Christopher

Active
West Street, HavantPO9 1LG
Born August 1952
Director
Appointed 01 Apr 2021

MILNER, John Christopher

Active
PO BOX No8, HavantPO9 1LG
Born June 1976
Director
Appointed 01 Oct 2021

STOIMENOVA, Lara Dimitrova, Dr

Active
West Street, HavantPO9 1LG
Born April 1972
Director
Appointed 17 Jan 2022

TAYLOR, Colin Robert

Active
PO BOX No8, HavantPO9 1LG
Born June 1961
Director
Appointed 01 Nov 2018

BATTY, John Francis

Resigned
8 Third Avenue, HavantPO9 2QS
Secretary
Appointed N/A
Resigned 15 Oct 1992

HALFORD, Susan Grace

Resigned
21 Nightingale Walk, Netley AbbeySO31 5GA
Secretary
Appointed 15 Oct 1992
Resigned 31 May 2003

HARDYMAN, Christopher Neil

Resigned
PO BOX No8, HavantPO9 1LG
Secretary
Appointed 01 Apr 2008
Resigned 25 Sept 2025

SMITH, Neville

Resigned
18 Saint Vigor Way, WinchesterSO21 1UU
Secretary
Appointed 26 Jun 2003
Resigned 31 Mar 2008

BAILEY, Frederick Arthur

Resigned
Leofric Cottage Delling Close, ChichesterPO18 8NP
Born November 1923
Director
Appointed N/A
Resigned 18 Nov 1999

BATTY, John Francis

Resigned
8 Third Avenue, HavantPO9 2QS
Born October 1932
Director
Appointed N/A
Resigned 31 Dec 2002

BENJAMIN, Heather Virginia

Resigned
PO BOX No8, HavantPO9 1LG
Born April 1958
Director
Appointed 01 Nov 2012
Resigned 31 Mar 2019

CHILDS, Philip David

Resigned
11 Cresta Court, SouthseaPO4 9RS
Born June 1906
Director
Appointed N/A
Resigned 23 Jan 1992

COFFIN, Michael Robert

Resigned
West Street, HavantPO9 1LG
Born February 1959
Director
Appointed 02 Jan 2019
Resigned 31 Dec 2021

COGLEY, John Edward

Resigned
7 Goodwood Close, WaterloovillePO8 8BG
Born August 1952
Director
Appointed 01 Jun 1997
Resigned 31 Aug 2009

COPP, Martin Cecil, Dr

Resigned
Hunters Way Forest Lane, RingwoodBH24 3HF
Born August 1938
Director
Appointed 01 Oct 1992
Resigned 07 Dec 2001

GLANVILLE, John Foster

Resigned
Fowley Cottage 46 Warblington Road, EmsworthPO10 7HH
Born January 1918
Director
Appointed N/A
Resigned 16 Dec 1993

GUYMER, Eric Norman Lawrence

Resigned
April Cottage 1 Evelegh Road, PortsmouthPO6 1DH
Born November 1909
Director
Appointed N/A
Resigned 01 Mar 1992

JACKSON, Timothy

Resigned
New House Stirling Road, ChichesterPO19 2EW
Born March 1948
Director
Appointed 01 Oct 1994
Resigned 30 May 1997

JOHNSON, Martin

Resigned
PO BOX No8, HavantPO9 1LG
Born May 1973
Director
Appointed 01 Jul 2014
Resigned 30 Jun 2020

KING, John David

Resigned
16 St Aubins Park, Hayling IslandPO11 0HQ
Born October 1927
Director
Appointed N/A
Resigned 07 Dec 2001

KIRK, Mike

Resigned
PO BOX No8, HavantPO9 1LG
Born April 1960
Director
Appointed 01 Nov 2012
Resigned 11 Jun 2020

LAZENBY, Terence Michael

Resigned
PO BOX No8, HavantPO9 1LG
Born November 1942
Director
Appointed 01 Jun 2002
Resigned 30 Sept 2014

NEVE, Andrew Richard

Resigned
PO BOX No8, HavantPO9 1LG
Born June 1951
Director
Appointed 01 Jun 1997
Resigned 01 May 2012

ORTON, Helen Mary Grace

Resigned
PO BOX No8, HavantPO9 1LG
Born December 1969
Director
Appointed 12 Oct 2015
Resigned 30 Sept 2021

OWENS, David William

Resigned
Gracechurch Street, LondonEC3V 0BT
Born April 1952
Director
Appointed 16 Mar 2018
Resigned 05 Mar 2021

PORTEOUS, Roderic Colquhoun

Resigned
PO BOX No8, HavantPO9 1LG
Born April 1957
Director
Appointed 01 May 2012
Resigned 01 Nov 2018

PRINGLE, Hugh James Young

Resigned
The Arc, SobertontonSO32 3RE
Born August 1953
Director
Appointed N/A
Resigned 07 Dec 2001

ROADNIGHT, Nicholas John

Resigned
PO BOX No8, HavantPO9 1LG
Born October 1952
Director
Appointed 01 Oct 1994
Resigned 16 Dec 2011

SHEERAN, Nick John

Resigned
PO BOX No8, HavantPO9 1LG
Born January 1967
Director
Appointed 05 Dec 2011
Resigned 01 Jan 2015

SLATER, George

Resigned
Bridge House Mill Lane, HavantPO9 3JH
Born September 1921
Director
Appointed N/A
Resigned 24 Jul 1997

SMITH, Neville

Resigned
PO BOX No8, HavantPO9 1LG
Born June 1956
Director
Appointed 01 Feb 1998
Resigned 31 Dec 2018

SULLIVAN, Robert Leonard

Resigned
PO BOX No8, HavantPO9 1LG
Born February 1948
Director
Appointed 01 Jun 2002
Resigned 01 Nov 2012

Persons with significant control

9

2 Active
7 Ceased

Mr Christopher Loughlin

Active
West Street, HavantPO9 1LG
Born August 1952

Nature of Control

Significant influence or control
Notified 01 Apr 2021

Mr David William Owens

Ceased
Gracechurch Street, LondonEC3V 0BT
Born April 1952

Nature of Control

Significant influence or control as firm
Notified 16 Mar 2018
Ceased 05 Mar 2021

Ancala Fornia Limited

Ceased
Gracechurch Street, LondonEC3V 0BT

Nature of Control

Ownership of shares 75 to 100 percent
Voting rights 75 to 100 percent
Right to appoint and remove directors
Notified 16 Mar 2018
Ceased 16 Mar 2018

Mr Stuart Robert Lindsay

Ceased
PO BOX No8, HavantPO9 1LG
Born February 1952

Nature of Control

Significant influence or control as trust
Notified 06 Apr 2016
Ceased 16 Mar 2018

Mr Neville Smith

Ceased
PO BOX No8, HavantPO9 1LG
Born June 1959

Nature of Control

Significant influence or control as trust
Notified 06 Apr 2016
Ceased 16 Mar 2018

Mr David James Ellis

Ceased
PO BOX No8, HavantPO9 1LG
Born March 1959

Nature of Control

Significant influence or control as trust
Notified 06 Apr 2016
Ceased 16 Mar 2018

Mr Paul Treagust

Ceased
PO BOX No8, HavantPO9 1LG
Born May 1969

Nature of Control

Significant influence or control as trust
Notified 06 Apr 2016
Ceased 16 Mar 2018

Mr Mark Shepherd

Ceased
PO BOX No8, HavantPO9 1LG
Born May 1961

Nature of Control

Significant influence or control as trust
Notified 06 Apr 2016
Ceased 16 Mar 2018

Portsmouth Water Holdings Limited

Active
West Street, HavantPO9 1LG

Nature of Control

Ownership of shares 75 to 100 percent
Voting rights 75 to 100 percent
Right to appoint and remove directors
Notified 06 Apr 2016
Fundings
Financials
Latest Activities

Filing History

183

Cessation Of A Person With Significant Control
17 December 2025
PSC07Cessation of Relevant Legal Entity PSC
Notification Of A Person With Significant Control
17 December 2025
PSC02Notification of Relevant Legal Entity PSC
Resolution
30 October 2025
RESOLUTIONSResolutions
Memorandum Articles
30 October 2025
MAMA
Termination Secretary Company With Name Termination Date
5 October 2025
TM02Termination of Secretary
Appoint Person Secretary Company With Name Date
5 October 2025
AP03Appointment of Secretary
Accounts With Accounts Type Full
18 September 2025
AAAnnual Accounts
Confirmation Statement With No Updates
11 July 2025
CS01Confirmation Statement
Accounts With Accounts Type Full
19 September 2024
AAAnnual Accounts
Confirmation Statement With Updates
17 July 2024
CS01Confirmation Statement
Change Registered Office Address Company With Date Old Address New Address
22 February 2024
AD01Change of Registered Office Address
Appoint Person Director Company With Name Date
16 October 2023
AP01Appointment of Director
Termination Director Company With Name Termination Date
16 October 2023
TM01Termination of Director
Resolution
2 August 2023
RESOLUTIONSResolutions
Capital Allotment Shares
24 July 2023
SH01Allotment of Shares
Confirmation Statement With Updates
20 July 2023
CS01Confirmation Statement
Accounts With Accounts Type Full
19 July 2023
AAAnnual Accounts
Capital Allotment Shares
29 March 2023
SH01Allotment of Shares
Resolution
17 March 2023
RESOLUTIONSResolutions
Confirmation Statement With No Updates
5 July 2022
CS01Confirmation Statement
Accounts With Accounts Type Full
1 July 2022
AAAnnual Accounts
Appoint Person Director Company With Name Date
19 January 2022
AP01Appointment of Director
Termination Director Company With Name Termination Date
10 January 2022
TM01Termination of Director
Accounts With Accounts Type Full
8 December 2021
AAAnnual Accounts
Change Person Director Company With Change Date
27 October 2021
CH01Change of Director Details
Appoint Person Director Company With Name Date
12 October 2021
AP01Appointment of Director
Termination Director Company With Name Termination Date
12 October 2021
TM01Termination of Director
Confirmation Statement With No Updates
13 July 2021
CS01Confirmation Statement
Notification Of A Person With Significant Control
1 April 2021
PSC01Notification of Individual PSC
Appoint Person Director Company With Name Date
1 April 2021
AP01Appointment of Director
Termination Director Company With Name Termination Date
24 March 2021
TM01Termination of Director
Cessation Of A Person With Significant Control
12 March 2021
PSC07Cessation of Relevant Legal Entity PSC
Accounts With Accounts Type Full
13 January 2021
AAAnnual Accounts
Change Person Director Company With Change Date
10 September 2020
CH01Change of Director Details
Confirmation Statement With Updates
16 July 2020
CS01Confirmation Statement
Appoint Person Director Company With Name Date
2 July 2020
AP01Appointment of Director
Termination Director Company With Name Termination Date
2 July 2020
TM01Termination of Director
Termination Director Company With Name Termination Date
12 June 2020
TM01Termination of Director
Appoint Person Director Company With Name Date
14 May 2020
AP01Appointment of Director
Capital Allotment Shares
13 May 2020
SH01Allotment of Shares
Accounts With Accounts Type Full
20 December 2019
AAAnnual Accounts
Confirmation Statement With No Updates
18 July 2019
CS01Confirmation Statement
Termination Director Company With Name Termination Date
10 April 2019
TM01Termination of Director
Appoint Person Director Company With Name Date
15 January 2019
AP01Appointment of Director
Change Person Director Company With Change Date
10 January 2019
CH01Change of Director Details
Termination Director Company With Name Termination Date
10 January 2019
TM01Termination of Director
Appoint Person Director Company With Name Date
14 November 2018
AP01Appointment of Director
Termination Director Company With Name Termination Date
14 November 2018
TM01Termination of Director
Accounts With Accounts Type Full
9 October 2018
AAAnnual Accounts
Confirmation Statement With Updates
13 July 2018
CS01Confirmation Statement
Notification Of A Person With Significant Control
11 July 2018
PSC02Notification of Relevant Legal Entity PSC
Capital Allotment Shares
4 April 2018
SH01Allotment of Shares
Appoint Person Director Company With Name Date
19 March 2018
AP01Appointment of Director
Notification Of A Person With Significant Control
19 March 2018
PSC01Notification of Individual PSC
Cessation Of A Person With Significant Control
19 March 2018
PSC07Cessation of Relevant Legal Entity PSC
Cessation Of A Person With Significant Control
19 March 2018
PSC07Cessation of Relevant Legal Entity PSC
Cessation Of A Person With Significant Control
19 March 2018
PSC07Cessation of Relevant Legal Entity PSC
Cessation Of A Person With Significant Control
19 March 2018
PSC07Cessation of Relevant Legal Entity PSC
Cessation Of A Person With Significant Control
19 March 2018
PSC07Cessation of Relevant Legal Entity PSC
Confirmation Statement With No Updates
5 July 2017
CS01Confirmation Statement
Accounts With Accounts Type Full
28 June 2017
AAAnnual Accounts
Accounts With Accounts Type Full
22 July 2016
AAAnnual Accounts
Confirmation Statement With Updates
6 July 2016
CS01Confirmation Statement
Appoint Person Director Company With Name Date
14 October 2015
AP01Appointment of Director
Accounts With Accounts Type Full
13 July 2015
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
6 July 2015
AR01AR01
Termination Director Company With Name Termination Date
5 January 2015
TM01Termination of Director
Change Person Director Company With Change Date
18 November 2014
CH01Change of Director Details
Termination Director Company With Name Termination Date
1 October 2014
TM01Termination of Director
Accounts With Accounts Type Full
17 July 2014
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
7 July 2014
AR01AR01
Appoint Person Director Company With Name
2 July 2014
AP01Appointment of Director
Accounts With Made Up Date
17 July 2013
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
5 July 2013
AR01AR01
Termination Director Company With Name
18 December 2012
TM01Termination of Director
Appoint Person Director Company With Name
18 December 2012
AP01Appointment of Director
Appoint Person Director Company With Name
18 December 2012
AP01Appointment of Director
Termination Director Company With Name
18 December 2012
TM01Termination of Director
Accounts With Made Up Date
18 December 2012
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
12 July 2012
AR01AR01
Appoint Person Director Company With Name
2 May 2012
AP01Appointment of Director
Termination Director Company With Name
2 May 2012
TM01Termination of Director
Termination Director Company With Name
18 January 2012
TM01Termination of Director
Appoint Person Director Company With Name
6 December 2011
AP01Appointment of Director
Accounts With Made Up Date
10 August 2011
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
6 July 2011
AR01AR01
Accounts With Made Up Date
20 July 2010
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
15 July 2010
AR01AR01
Change Person Director Company With Change Date
9 October 2009
CH01Change of Director Details
Change Person Director Company With Change Date
9 October 2009
CH01Change of Director Details
Change Person Director Company With Change Date
9 October 2009
CH01Change of Director Details
Change Person Director Company With Change Date
9 October 2009
CH01Change of Director Details
Change Person Director Company With Change Date
9 October 2009
CH01Change of Director Details
Change Person Director Company With Change Date
9 October 2009
CH01Change of Director Details
Change Person Secretary Company With Change Date
9 October 2009
CH03Change of Secretary Details
Legacy
1 September 2009
288bResignation of Director or Secretary
Accounts With Made Up Date
11 August 2009
AAAnnual Accounts
Legacy
9 July 2009
363aAnnual Return
Accounts With Made Up Date
1 August 2008
AAAnnual Accounts
Legacy
16 July 2008
363aAnnual Return
Legacy
2 April 2008
288aAppointment of Director or Secretary
Legacy
2 April 2008
288bResignation of Director or Secretary
Accounts With Made Up Date
3 September 2007
AAAnnual Accounts
Legacy
24 July 2007
363aAnnual Return
Legacy
25 July 2006
363aAnnual Return
Legacy
25 July 2006
287Change of Registered Office
Accounts With Made Up Date
3 July 2006
AAAnnual Accounts
Accounts With Made Up Date
5 December 2005
AAAnnual Accounts
Legacy
9 August 2005
363sAnnual Return (shuttle)
Accounts With Made Up Date
13 July 2004
AAAnnual Accounts
Legacy
13 July 2004
363sAnnual Return (shuttle)
Accounts With Made Up Date
7 August 2003
AAAnnual Accounts
Legacy
7 August 2003
363sAnnual Return (shuttle)
Legacy
9 July 2003
288aAppointment of Director or Secretary
Legacy
16 June 2003
288bResignation of Director or Secretary
Legacy
22 January 2003
288bResignation of Director or Secretary
Accounts With Made Up Date
1 August 2002
AAAnnual Accounts
Legacy
1 August 2002
363sAnnual Return (shuttle)
Legacy
28 June 2002
395Particulars of Mortgage or Charge
Legacy
28 June 2002
395Particulars of Mortgage or Charge
Legacy
28 June 2002
288aAppointment of Director or Secretary
Legacy
20 June 2002
288aAppointment of Director or Secretary
Legacy
19 June 2002
288aAppointment of Director or Secretary
Legacy
16 June 2002
155(6)a155(6)a
Certificate Re Registration Public Limited Company To Private
28 March 2002
CERT10CERT10
Re Registration Memorandum Articles
28 March 2002
MARMAR
Legacy
28 March 2002
5353
Resolution
28 March 2002
RESOLUTIONSResolutions
Resolution
28 March 2002
RESOLUTIONSResolutions
Legacy
31 December 2001
288bResignation of Director or Secretary
Legacy
31 December 2001
288bResignation of Director or Secretary
Legacy
31 December 2001
288bResignation of Director or Secretary
Accounts With Made Up Date
28 July 2001
AAAnnual Accounts
Legacy
28 July 2001
363sAnnual Return (shuttle)
Accounts With Made Up Date
19 July 2000
AAAnnual Accounts
Legacy
19 July 2000
363sAnnual Return (shuttle)
Legacy
9 November 1999
363sAnnual Return (shuttle)
Accounts With Made Up Date
29 July 1999
AAAnnual Accounts
Legacy
29 July 1999
363sAnnual Return (shuttle)
Accounts With Made Up Date
3 July 1998
AAAnnual Accounts
Resolution
30 April 1998
RESOLUTIONSResolutions
Legacy
12 February 1998
288aAppointment of Director or Secretary
Legacy
27 August 1997
363sAnnual Return (shuttle)
Legacy
27 August 1997
122122
Legacy
27 August 1997
122122
Legacy
29 July 1997
288bResignation of Director or Secretary
Accounts With Made Up Date
18 June 1997
AAAnnual Accounts
Legacy
10 June 1997
288aAppointment of Director or Secretary
Legacy
10 June 1997
288aAppointment of Director or Secretary
Legacy
10 June 1997
288bResignation of Director or Secretary
Legacy
10 September 1996
287Change of Registered Office
Accounts With Made Up Date
28 August 1996
AAAnnual Accounts
Legacy
1 August 1996
363sAnnual Return (shuttle)
Accounts With Made Up Date
25 July 1995
AAAnnual Accounts
Legacy
25 July 1995
363sAnnual Return (shuttle)
Selection Of Documents Registered Before January 1995
1 January 1995
PRE95PRE95
Legacy
6 October 1994
288288
Legacy
6 October 1994
288288
Legacy
25 July 1994
363sAnnual Return (shuttle)
Accounts With Made Up Date
14 July 1994
AAAnnual Accounts
Legacy
12 April 1994
88(2)R88(2)R
Legacy
5 January 1994
288288
Accounts With Made Up Date
16 August 1993
AAAnnual Accounts
Resolution
2 August 1993
RESOLUTIONSResolutions
Memorandum Articles
2 August 1993
MEM/ARTSMEM/ARTS
Legacy
29 July 1993
363sAnnual Return (shuttle)
Legacy
10 November 1992
288288
Legacy
18 October 1992
288288
Accounts With Made Up Date
3 September 1992
AAAnnual Accounts
Legacy
25 August 1992
363sAnnual Return (shuttle)
Legacy
9 March 1992
288288
Legacy
6 February 1992
288288
Legacy
21 August 1991
363b363b
Accounts With Made Up Date
11 July 1991
AAAnnual Accounts
Legacy
16 May 1991
OC425OC425
Legacy
22 April 1991
169169
Legacy
26 March 1991
PROSPPROSP
Legacy
26 March 1991
PROSPPROSP
Resolution
13 March 1991
RESOLUTIONSResolutions
Legacy
18 February 1991
224224
Legacy
29 October 1990
288288
Legacy
29 October 1990
288288
Incorporation Company
31 August 1990
NEWINCIncorporation