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IFM INSURANCE BROKERS LTD (02680875)

IFM INSURANCE BROKERS LTD (02680875) is an active UK company. incorporated on 24 January 1992. with registered office in London. The company operates in the Financial and Insurance Activities sector, engaged in non-life insurance and 1 other business activities. IFM INSURANCE BROKERS LTD has been registered for 34 years. Current directors include EDGELEY, Michael David Simon, MONEY, Timothy John, WILLIAMS, Philip John.

Company Number
02680875
Status
active
Type
ltd
Incorporated
24 January 1992
Age
34 years
Address
1 Great Tower Street, London, EC3R 5AA
Industry Sector
Financial and Insurance Activities
Business Activity
Non-life insurance
Directors
EDGELEY, Michael David Simon, MONEY, Timothy John, WILLIAMS, Philip John
SIC Codes
65120, 66220

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IFM INSURANCE BROKERS LTD

IFM INSURANCE BROKERS LTD is an active company incorporated on 24 January 1992 with the registered office located in London. The company operates in the Financial and Insurance Activities sector, specifically engaged in non-life insurance and 1 other business activity. IFM INSURANCE BROKERS LTD was registered 34 years ago.(SIC: 65120, 66220)

Status

active

Active since 34 years ago

Company No

02680875

LTD Company

Age

34 Years

Incorporated 24 January 1992

Size

N/A

Accounts

ARD: 31/10

Up to Date

4 months left

Last Filed

Made up to 31 October 2024 (1 year ago)
Submitted on 22 July 2025 (8 months ago)
Period: 1 November 2023 - 31 October 2024(13 months)
Type: Small Company

Next Due

Due by 31 July 2026
Period: 1 November 2024 - 31 October 2025

Confirmation Statement

Up to Date

10 months left

Last Filed

Made up to 24 January 2026 (2 months ago)
Submitted on 3 February 2026 (1 month ago)

Next Due

Due by 7 February 2027
For period ending 24 January 2027

Previous Company Names

I F M (NORTH) LIMITED
From: 24 January 1992To: 7 April 1992
Contact
Address

1 Great Tower Street London, EC3R 5AA,

Previous Addresses

1st & 2nd Floor Parkway Works Kettlebridge Road Sheffield South Yorkshire S9 3BL United Kingdom
From: 3 August 2018To: 2 February 2026
Cybor House 1 Tapton House Road Broomhill Sheffield S10 5BY
From: 24 January 1992To: 3 August 2018
Timeline

33 key events • 1992 - 2025

Funding Officers Ownership
Company Founded
Jan 92
Capital Reduction
Aug 13
Director Left
Aug 13
Share Buyback
Sept 13
Director Joined
Mar 15
Director Joined
Mar 15
Share Issue
Feb 17
Director Left
Jun 17
Owner Exit
Jun 17
Share Buyback
Jul 17
Director Left
May 18
Director Joined
Jul 20
Owner Exit
Jul 20
Director Left
Jul 20
Share Buyback
Sept 20
Capital Reduction
Feb 21
Share Buyback
Mar 21
Capital Reduction
Jun 21
Funding Round
Aug 21
Director Left
Jan 22
Loan Cleared
Oct 22
Loan Cleared
Oct 22
Capital Reduction
Nov 22
Capital Reduction
Dec 22
Director Left
Mar 23
Owner Exit
Mar 23
Owner Exit
Mar 23
Director Joined
May 23
Director Joined
May 23
Director Joined
May 23
Director Left
Mar 25
Director Left
Mar 25
Director Left
Mar 25
11
Funding
15
Officers
4
Ownership
0
Accounts
Capital Table
People

Officers

26

4 Active
22 Resigned

PATEL, Jitendra

Active
Barton Close, LeicesterLE19 1SJ
Secretary
Appointed 04 May 2023

EDGELEY, Michael David Simon

Active
Great Tower Street, LondonEC3R 5AA
Born October 1966
Director
Appointed 04 May 2023

MONEY, Timothy John

Active
Great Tower Street, LondonEC3R 5AA
Born January 1967
Director
Appointed 04 May 2023

WILLIAMS, Philip John

Active
Great Tower Street, LondonEC3R 5AA
Born May 1983
Director
Appointed 04 May 2023

CARPENTER, Darryl John

Resigned
Parkway Works, SheffieldS9 3BL
Secretary
Appointed 21 Apr 2011
Resigned 31 Dec 2019

CARPENTER, Darryl John

Resigned
4 Harwood Drive, SheffieldS20 7LD
Secretary
Appointed 01 Apr 2001
Resigned 31 Dec 2003

FIELD, Thomas Michael

Resigned
Beechcroft 45 Button Hill, SheffieldS11 9HF
Secretary
Appointed 01 May 1998
Resigned 31 Mar 2001

GILLOTT, John Charles

Resigned
6 Broad Elms Close, SheffieldS11 9ST
Secretary
Appointed 21 Jan 1992
Resigned 01 May 1998

HARVEY, Jamie Daniel

Resigned
Parkway Works, SheffieldS9 3BL
Secretary
Appointed 31 Dec 2019
Resigned 28 Feb 2023

MCCLEAN, Mark William

Resigned
59 Dobbin Hill, SheffieldS11 7JA
Secretary
Appointed 31 Dec 2003
Resigned 21 Apr 2011

SWIFT INCORPORATIONS LIMITED

Resigned
Church Street, LondonNW8 8EP
Corporate nominee secretary
Appointed 21 Jan 1992
Resigned 24 Jan 1992

BARLOW, David Mark

Resigned
Wheel Lane, SheffieldS35 8RY
Born May 1967
Director
Appointed 09 Feb 2006
Resigned 28 Feb 2025

BARLOW, Neil Craig

Resigned
Cornwall Drive, NottinghamNG10 2GR
Born May 1969
Director
Appointed 01 Mar 2015
Resigned 28 Feb 2023

BIGGS, David Ian

Resigned
226 Crimicar Lane, SheffieldS10 4EL
Born October 1953
Director
Appointed 24 Jan 1992
Resigned 31 Dec 2021

CARPENTER, Darryl John

Resigned
Spital Lane, ChesterfieldS41 0HS
Born July 1960
Director
Appointed 01 Jul 2002
Resigned 20 Jul 2020

FIELD, Thomas Michael

Resigned
Beechcroft 45 Button Hill, SheffieldS11 9HF
Born June 1949
Director
Appointed 30 May 1996
Resigned 01 Jul 2002

GILLOTT, John Charles

Resigned
6 Broad Elms Close, SheffieldS11 9ST
Born December 1932
Director
Appointed 21 Jan 1992
Resigned 01 Nov 1994

HARVEY, Jamie Daniel

Resigned
The Common, AlfretonDE55 2EN
Born July 1987
Director
Appointed 20 Jul 2020
Resigned 28 Feb 2025

HODGSON, Timothy Richard Thomas

Resigned
16 Hawthorn Road, LincolnLN2 4QX
Born March 1951
Director
Appointed 21 Jan 1992
Resigned 31 Mar 2009

LEIGH, John Howard

Resigned
63 Potter Hill Lane, YorkshireS35 4JE
Born June 1959
Director
Appointed 01 Jul 1998
Resigned 16 Jun 2017

MCCLEAN, Mark William

Resigned
59 Dobbin Hill, SheffieldS11 7JA
Born June 1965
Director
Appointed 01 Apr 1996
Resigned 13 Aug 2013

MCLACHLAN, Ronald David John

Resigned
34a Hallam Grange Crescent, SheffieldS10 4BD
Born December 1949
Director
Appointed 21 Jan 1992
Resigned 09 Oct 1998

MICKLETHWAITE, Ian Frank

Resigned
Broadview Ninelands Road, SheffieldS30 1BJ
Born October 1933
Director
Appointed 21 Jan 1992
Resigned 31 Mar 1999

SMITH, Alister Nicholas

Resigned
Burnt Stones Drive, SheffieldS10 5TT
Born January 1962
Director
Appointed 06 Sept 2001
Resigned 28 Feb 2025

TOMLINSON, Bernard Peter

Resigned
Redmires Road, SheffieldS10 4LF
Born October 1951
Director
Appointed 01 Mar 2015
Resigned 18 May 2018

WALKER, Stephen

Resigned
15 Windsor Drive, SheffieldS18 5PA
Born August 1952
Director
Appointed 21 Jan 1992
Resigned 13 Jun 2002

Persons with significant control

5

1 Active
4 Ceased

Clear Group (Holdings) Limited

Active
Great Tower Street, LondonEC3R 5AA

Nature of Control

Ownership of shares 75 to 100 percent
Voting rights 75 to 100 percent
Right to appoint and remove directors
Notified 28 Feb 2023

Mr David Mark Barlow

Ceased
Parkway Works, SheffieldS9 3BL
Born May 1967

Nature of Control

Significant influence or control
Notified 06 Apr 2016
Ceased 28 Feb 2023

Mr Alister Nicholas Smith

Ceased
Parkway Works, SheffieldS9 3BL
Born January 1962

Nature of Control

Significant influence or control
Notified 06 Apr 2016
Ceased 28 Feb 2023

Mr Darryl John Carpenter

Ceased
Parkway Works, SheffieldS9 3BL
Born July 1960

Nature of Control

Significant influence or control
Notified 06 Apr 2016
Ceased 20 Jul 2020

Mr John Howard Leigh

Ceased
Cybor House, BroomhillS10 5BY
Born June 1959

Nature of Control

Ownership of shares 25 to 50 percent
Notified 06 Apr 2016
Ceased 16 Jun 2017
Fundings
Financials
Latest Activities

Filing History

206

Confirmation Statement With No Updates
3 February 2026
CS01Confirmation Statement
Change Registered Office Address Company With Date Old Address New Address
2 February 2026
AD01Change of Registered Office Address
Accounts With Accounts Type Small
22 July 2025
AAAnnual Accounts
Termination Director Company With Name Termination Date
19 March 2025
TM01Termination of Director
Termination Director Company With Name Termination Date
19 March 2025
TM01Termination of Director
Termination Director Company With Name Termination Date
4 March 2025
TM01Termination of Director
Confirmation Statement With No Updates
28 January 2025
CS01Confirmation Statement
Change Person Director Company With Change Date
16 December 2024
CH01Change of Director Details
Accounts With Accounts Type Small
15 March 2024
AAAnnual Accounts
Confirmation Statement With Updates
30 January 2024
CS01Confirmation Statement
Accounts With Accounts Type Small
22 December 2023
AAAnnual Accounts
Change Account Reference Date Company Current Shortened
17 July 2023
AA01Change of Accounting Reference Date
Appoint Person Secretary Company With Name Date
11 May 2023
AP03Appointment of Secretary
Appoint Person Director Company With Name Date
11 May 2023
AP01Appointment of Director
Appoint Person Director Company With Name Date
11 May 2023
AP01Appointment of Director
Appoint Person Director Company With Name Date
11 May 2023
AP01Appointment of Director
Resolution
16 March 2023
RESOLUTIONSResolutions
Memorandum Articles
16 March 2023
MAMA
Termination Secretary Company With Name Termination Date
8 March 2023
TM02Termination of Secretary
Termination Director Company With Name Termination Date
8 March 2023
TM01Termination of Director
Cessation Of A Person With Significant Control
8 March 2023
PSC07Cessation of Relevant Legal Entity PSC
Cessation Of A Person With Significant Control
8 March 2023
PSC07Cessation of Relevant Legal Entity PSC
Notification Of A Person With Significant Control
8 March 2023
PSC02Notification of Relevant Legal Entity PSC
Confirmation Statement With No Updates
25 January 2023
CS01Confirmation Statement
Capital Cancellation Shares
23 December 2022
SH06Cancellation of Shares
Capital Cancellation Shares
17 November 2022
SH06Cancellation of Shares
Second Filing Of Confirmation Statement With Made Up Date
17 November 2022
RP04CS01RP04CS01
Mortgage Satisfy Charge Full
26 October 2022
MR04Satisfaction of Charge
Mortgage Satisfy Charge Full
26 October 2022
MR04Satisfaction of Charge
Accounts With Accounts Type Total Exemption Full
16 May 2022
AAAnnual Accounts
Confirmation Statement With Updates
24 January 2022
CS01Confirmation Statement
Termination Director Company With Name Termination Date
18 January 2022
TM01Termination of Director
Resolution
22 August 2021
RESOLUTIONSResolutions
Memorandum Articles
22 August 2021
MAMA
Capital Variation Of Rights Attached To Shares
16 August 2021
SH10Notice of Particulars of Variation
Capital Name Of Class Of Shares
16 August 2021
SH08Notice of Name/Rights of Class of Shares
Capital Allotment Shares
5 August 2021
SH01Allotment of Shares
Accounts With Accounts Type Total Exemption Full
5 August 2021
AAAnnual Accounts
Capital Cancellation Shares
26 June 2021
SH06Cancellation of Shares
Capital Return Purchase Own Shares
9 March 2021
SH03Return of Purchase of Own Shares
Capital Cancellation Shares
18 February 2021
SH06Cancellation of Shares
Confirmation Statement With Updates
26 January 2021
CS01Confirmation Statement
Capital Return Purchase Own Shares
17 September 2020
SH03Return of Purchase of Own Shares
Change Person Director Company With Change Date
20 July 2020
CH01Change of Director Details
Appoint Person Director Company With Name Date
20 July 2020
AP01Appointment of Director
Cessation Of A Person With Significant Control
20 July 2020
PSC07Cessation of Relevant Legal Entity PSC
Termination Director Company With Name Termination Date
20 July 2020
TM01Termination of Director
Accounts With Accounts Type Total Exemption Full
30 June 2020
AAAnnual Accounts
Confirmation Statement With No Updates
30 January 2020
CS01Confirmation Statement
Appoint Person Secretary Company With Name Date
31 December 2019
AP03Appointment of Secretary
Termination Secretary Company With Name Termination Date
31 December 2019
TM02Termination of Secretary
Accounts With Accounts Type Total Exemption Full
11 December 2019
AAAnnual Accounts
Confirmation Statement With No Updates
24 January 2019
CS01Confirmation Statement
Change Person Director Company With Change Date
24 January 2019
CH01Change of Director Details
Change Person Director Company With Change Date
24 January 2019
CH01Change of Director Details
Change Person Director Company With Change Date
24 January 2019
CH01Change of Director Details
Change To A Person With Significant Control
24 January 2019
PSC04Change of PSC Details
Change To A Person With Significant Control
24 January 2019
PSC04Change of PSC Details
Change To A Person With Significant Control
22 January 2019
PSC04Change of PSC Details
Change To A Person With Significant Control
22 January 2019
PSC04Change of PSC Details
Change Registered Office Address Company With Date Old Address New Address
3 August 2018
AD01Change of Registered Office Address
Accounts With Accounts Type Total Exemption Full
27 July 2018
AAAnnual Accounts
Termination Director Company With Name Termination Date
18 May 2018
TM01Termination of Director
Change Person Director Company With Change Date
3 April 2018
CH01Change of Director Details
Confirmation Statement With Updates
25 January 2018
CS01Confirmation Statement
Change Person Director Company With Change Date
16 August 2017
CH01Change of Director Details
Capital Return Purchase Own Shares
14 July 2017
SH03Return of Purchase of Own Shares
Cessation Of A Person With Significant Control
30 June 2017
PSC07Cessation of Relevant Legal Entity PSC
Termination Director Company With Name Termination Date
21 June 2017
TM01Termination of Director
Accounts With Accounts Type Total Exemption Full
24 May 2017
AAAnnual Accounts
Capital Alter Shares Redemption Statement Of Capital
11 February 2017
SH02Allotment of Shares (prescribed particulars)
Confirmation Statement With Updates
30 January 2017
CS01Confirmation Statement
Accounts With Accounts Type Total Exemption Small
24 May 2016
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
25 January 2016
AR01AR01
Accounts With Accounts Type Total Exemption Small
3 June 2015
AAAnnual Accounts
Appoint Person Director Company With Name Date
4 March 2015
AP01Appointment of Director
Appoint Person Director Company With Name Date
4 March 2015
AP01Appointment of Director
Annual Return Company With Made Up Date Full List Shareholders
9 February 2015
AR01AR01
Resolution
19 August 2014
RESOLUTIONSResolutions
Capital Variation Of Rights Attached To Shares
19 August 2014
SH10Notice of Particulars of Variation
Capital Name Of Class Of Shares
19 August 2014
SH08Notice of Name/Rights of Class of Shares
Accounts With Accounts Type Total Exemption Small
11 June 2014
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
27 January 2014
AR01AR01
Capital Return Purchase Own Shares
2 September 2013
SH03Return of Purchase of Own Shares
Accounts With Accounts Type Total Exemption Small
19 August 2013
AAAnnual Accounts
Termination Director Company With Name
19 August 2013
TM01Termination of Director
Resolution
15 August 2013
RESOLUTIONSResolutions
Capital Cancellation Shares
15 August 2013
SH06Cancellation of Shares
Annual Return Company With Made Up Date Full List Shareholders
28 January 2013
AR01AR01
Accounts With Accounts Type Total Exemption Small
13 July 2012
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
26 January 2012
AR01AR01
Change Person Director Company With Change Date
26 January 2012
CH01Change of Director Details
Accounts With Accounts Type Total Exemption Small
12 July 2011
AAAnnual Accounts
Appoint Person Secretary Company With Name
29 June 2011
AP03Appointment of Secretary
Termination Secretary Company With Name
29 June 2011
TM02Termination of Secretary
Annual Return Company With Made Up Date Full List Shareholders
27 January 2011
AR01AR01
Accounts With Accounts Type Full
8 June 2010
AAAnnual Accounts
Memorandum Articles
20 April 2010
MEM/ARTSMEM/ARTS
Resolution
20 April 2010
RESOLUTIONSResolutions
Annual Return Company With Made Up Date Full List Shareholders
19 February 2010
AR01AR01
Change Person Director Company With Change Date
19 February 2010
CH01Change of Director Details
Change Person Director Company With Change Date
19 February 2010
CH01Change of Director Details
Change Person Director Company With Change Date
19 February 2010
CH01Change of Director Details
Change Person Director Company With Change Date
19 February 2010
CH01Change of Director Details
Change Person Director Company With Change Date
19 February 2010
CH01Change of Director Details
Change Person Director Company With Change Date
19 February 2010
CH01Change of Director Details
Accounts With Accounts Type Full
15 May 2009
AAAnnual Accounts
Legacy
8 April 2009
169169
Legacy
8 April 2009
288bResignation of Director or Secretary
Resolution
8 April 2009
RESOLUTIONSResolutions
Legacy
24 February 2009
363aAnnual Return
Accounts With Accounts Type Full
20 May 2008
AAAnnual Accounts
Legacy
12 February 2008
363aAnnual Return
Legacy
12 February 2008
288cChange of Particulars
Legacy
5 November 2007
88(3)88(3)
Legacy
5 November 2007
88(2)R88(2)R
Legacy
5 November 2007
123Notice of Increase in Nominal Capital
Resolution
5 November 2007
RESOLUTIONSResolutions
Resolution
5 November 2007
RESOLUTIONSResolutions
Resolution
5 November 2007
RESOLUTIONSResolutions
Accounts With Accounts Type Full
9 August 2007
AAAnnual Accounts
Resolution
7 March 2007
RESOLUTIONSResolutions
Resolution
7 March 2007
RESOLUTIONSResolutions
Legacy
5 March 2007
88(2)R88(2)R
Legacy
5 March 2007
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
13 September 2006
AAAnnual Accounts
Memorandum Articles
31 May 2006
MEM/ARTSMEM/ARTS
Resolution
31 May 2006
RESOLUTIONSResolutions
Resolution
31 May 2006
RESOLUTIONSResolutions
Legacy
23 March 2006
288aAppointment of Director or Secretary
Legacy
23 March 2006
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
30 June 2005
AAAnnual Accounts
Legacy
24 February 2005
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
20 January 2005
AAAnnual Accounts
Legacy
2 February 2004
363sAnnual Return (shuttle)
Legacy
19 January 2004
288bResignation of Director or Secretary
Legacy
19 January 2004
288aAppointment of Director or Secretary
Accounts With Accounts Type Full
20 August 2003
AAAnnual Accounts
Legacy
13 February 2003
363sAnnual Return (shuttle)
Legacy
17 September 2002
403aParticulars of Charge Subject to s859A
Accounts With Accounts Type Full
11 September 2002
AAAnnual Accounts
Resolution
7 August 2002
RESOLUTIONSResolutions
Legacy
25 July 2002
169169
Legacy
10 July 2002
288aAppointment of Director or Secretary
Legacy
10 July 2002
288bResignation of Director or Secretary
Legacy
26 June 2002
288bResignation of Director or Secretary
Resolution
26 June 2002
RESOLUTIONSResolutions
Resolution
26 June 2002
RESOLUTIONSResolutions
Resolution
26 June 2002
RESOLUTIONSResolutions
Legacy
26 June 2002
155(6)a155(6)a
Legacy
21 June 2002
395Particulars of Mortgage or Charge
Legacy
5 February 2002
363sAnnual Return (shuttle)
Legacy
14 January 2002
88(2)R88(2)R
Legacy
18 September 2001
288aAppointment of Director or Secretary
Accounts With Accounts Type Full
20 June 2001
AAAnnual Accounts
Legacy
19 April 2001
288aAppointment of Director or Secretary
Legacy
19 April 2001
288bResignation of Director or Secretary
Legacy
7 February 2001
363sAnnual Return (shuttle)
Legacy
8 September 2000
363aAnnual Return
Accounts With Accounts Type Full
19 July 2000
AAAnnual Accounts
Legacy
29 June 2000
400400
Legacy
31 January 2000
363sAnnual Return (shuttle)
Legacy
6 January 2000
88(2)R88(2)R
Legacy
16 December 1999
88(2)R88(2)R
Accounts With Accounts Type Full
22 June 1999
AAAnnual Accounts
Legacy
18 May 1999
88(2)R88(2)R
Legacy
25 March 1999
288bResignation of Director or Secretary
Legacy
22 January 1999
363sAnnual Return (shuttle)
Legacy
26 October 1998
288bResignation of Director or Secretary
Legacy
10 July 1998
288aAppointment of Director or Secretary
Accounts With Accounts Type Full
10 June 1998
AAAnnual Accounts
Legacy
26 May 1998
288bResignation of Director or Secretary
Legacy
26 May 1998
288aAppointment of Director or Secretary
Legacy
16 March 1998
88(2)R88(2)R
Legacy
23 January 1998
363sAnnual Return (shuttle)
Memorandum Articles
5 November 1997
MEM/ARTSMEM/ARTS
Memorandum Articles
14 October 1997
MEM/ARTSMEM/ARTS
Resolution
25 September 1997
RESOLUTIONSResolutions
Resolution
25 September 1997
RESOLUTIONSResolutions
Resolution
25 September 1997
RESOLUTIONSResolutions
Legacy
25 September 1997
123Notice of Increase in Nominal Capital
Resolution
25 September 1997
RESOLUTIONSResolutions
Resolution
25 September 1997
RESOLUTIONSResolutions
Legacy
25 September 1997
123Notice of Increase in Nominal Capital
Accounts With Accounts Type Full
8 July 1997
AAAnnual Accounts
Resolution
28 February 1997
RESOLUTIONSResolutions
Legacy
26 January 1997
363sAnnual Return (shuttle)
Accounts With Accounts Type Small
19 August 1996
AAAnnual Accounts
Legacy
13 June 1996
288288
Legacy
4 April 1996
288288
Legacy
22 January 1996
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
21 September 1995
AAAnnual Accounts
Legacy
11 March 1995
395Particulars of Mortgage or Charge
Legacy
14 February 1995
363sAnnual Return (shuttle)
Legacy
25 January 1995
288288
Selection Of Mortgage Documents Registered Before January 1995
1 January 1995
PRE95MPRE95M
Selection Of Documents Registered Before January 1995
1 January 1995
PRE95PRE95
Accounts With Accounts Type Full
28 September 1994
AAAnnual Accounts
Legacy
27 January 1994
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
3 August 1993
AAAnnual Accounts
Legacy
19 February 1993
88(2)R88(2)R
Legacy
20 January 1993
363sAnnual Return (shuttle)
Certificate Change Of Name Company
6 April 1992
CERTNMCertificate of Incorporation on Change of Name
Legacy
20 February 1992
224224
Legacy
30 January 1992
288288
Incorporation Company
24 January 1992
NEWINCIncorporation