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BAKER TILLY FINANCIAL MANAGEMENT LIMITED (03953153)

BAKER TILLY FINANCIAL MANAGEMENT LIMITED (03953153) is an active UK company. incorporated on 16 March 2000. with registered office in London. The company operates in the Financial and Insurance Activities sector, engaged in financial intermediation not elsewhere classified. BAKER TILLY FINANCIAL MANAGEMENT LIMITED has been registered for 26 years. Current directors include TAYLOR, John Robert, WESTBROOK, Andrew John.

Company Number
03953153
Status
active
Type
ltd
Incorporated
16 March 2000
Age
26 years
Address
6th Floor, London, EC4A 4AB
Industry Sector
Financial and Insurance Activities
Business Activity
Financial intermediation not elsewhere classified
Directors
TAYLOR, John Robert, WESTBROOK, Andrew John
SIC Codes
64999

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BAKER TILLY FINANCIAL MANAGEMENT LIMITED

BAKER TILLY FINANCIAL MANAGEMENT LIMITED is an active company incorporated on 16 March 2000 with the registered office located in London. The company operates in the Financial and Insurance Activities sector, specifically engaged in financial intermediation not elsewhere classified. BAKER TILLY FINANCIAL MANAGEMENT LIMITED was registered 26 years ago.(SIC: 64999)

Status

active

Active since 26 years ago

Company No

03953153

LTD Company

Age

26 Years

Incorporated 16 March 2000

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 4 December 2025 (3 months ago)
Period: 1 April 2024 - 31 March 2025(13 months)
Type: Small Company

Next Due

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

Confirmation Statement

Up to Date

11 months left

Last Filed

Made up to 3 March 2026 (Just now)
Submitted on 9 March 2026 (Just now)

Next Due

Due by 17 March 2027
For period ending 3 March 2027

Previous Company Names

RSM TENON FINANCIAL MANAGEMENT LIMITED
From: 29 December 2009To: 30 September 2013
BENTLEY JENNISON FINANCIAL MANAGEMENT LIMITED
From: 11 April 2006To: 29 December 2009
BENTLEY JENNISON GRANVILLE LIMITED
From: 26 July 2004To: 11 April 2006
WBS GRANVILLE LIMITED
From: 4 October 2001To: 26 July 2004
GRANVILLE BAIRD WEALTH MANAGEMENT LIMITED
From: 3 August 2000To: 4 October 2001
GRANVILLE BAIRD ONE LIMITED
From: 16 March 2000To: 3 August 2000
Contact
Address

6th Floor 25 Farringdon Street London, EC4A 4AB,

Previous Addresses

66 Chiltern Street London W1U 4GB England
From: 22 January 2010To: 27 September 2013
Unit 1 Hollinswood Court Stafford Park Telford Shropshire TF3 3DE
From: 16 March 2000To: 22 January 2010
Timeline

42 key events • 2000 - 2024

Funding Officers Ownership
Company Founded
Mar 00
Director Joined
Jan 10
Director Joined
Jan 10
Director Joined
Jan 10
Director Joined
Jan 10
Director Left
Jan 10
Director Left
Jan 10
Director Joined
Jun 10
Director Left
Sept 10
Director Left
Sept 10
Director Left
Sept 10
Director Left
Sept 10
Director Left
Sept 10
Director Left
Sept 10
Director Left
Mar 11
Director Left
Jan 12
Director Left
Jan 12
Director Joined
Feb 12
Director Left
May 12
Director Joined
May 12
Director Joined
May 12
Funding Round
Apr 13
Director Joined
Sept 13
Director Joined
Oct 13
Director Joined
Oct 13
Loan Secured
Oct 13
Director Left
Jan 14
Director Left
Jan 14
Director Left
Aug 14
Director Left
Aug 14
Director Left
Aug 14
Loan Cleared
Nov 14
Capital Update
Mar 16
Director Joined
Jan 20
Director Left
Jan 20
Director Joined
Jan 20
Director Left
Jul 20
Director Left
Jul 20
Director Joined
Jul 20
Director Left
May 21
Director Joined
May 21
Owner Exit
May 24
2
Funding
36
Officers
1
Ownership
0
Accounts
Capital Table
People

Officers

35

2 Active
33 Resigned

TAYLOR, John Robert

Active
25 Farringdon Street, LondonEC4A 4AB
Born October 1968
Director
Appointed 10 Jul 2020

WESTBROOK, Andrew John

Active
25 Farringdon Street, LondonEC4A 4AB
Born June 1981
Director
Appointed 25 Mar 2021

MARSHALL, Angus Alexander

Resigned
4 Kirkwood Rise, LeedsLS16 7ED
Secretary
Appointed 06 Jun 2001
Resigned 06 Sept 2004

RUTTER, Kevin

Resigned
159 Moor Green Lane, BirminghamB13 8NT
Secretary
Appointed 06 Sept 2004
Resigned 30 Dec 2009

SHARP, Pandora

Resigned
Floor, LondonEC4A 4AB
Secretary
Appointed 30 Dec 2009
Resigned 29 May 2014

GRANVILLE BAIRD SECRETARIES LIMITED

Resigned
Mint House, LondonE1 8AF
Corporate secretary
Appointed 16 Mar 2000
Resigned 06 Jun 2001

BENTLEY, David George

Resigned
Chiltern Street, LondonW1U 4GB
Born November 1952
Director
Appointed 28 Jun 2010
Resigned 08 Sept 2010

BENTLEY, David George

Resigned
26 Bealeys Close, BloxwichWS3 2JP
Born November 1952
Director
Appointed 24 Jul 2004
Resigned 30 Dec 2009

CHAPMAN, Andrew

Resigned
Ask House 88 Leeds Road, LeedsLS16 9AN
Born August 1959
Director
Appointed 06 Jun 2001
Resigned 13 Nov 2006

COX, Howard Brent

Resigned
Floor, LondonEC4A 4AB
Born March 1959
Director
Appointed 24 Sept 2013
Resigned 25 Mar 2021

FOSS, Penrose Margaret Helen

Resigned
25 Farringdon Street, LondonEC4A 4AB
Born November 1970
Director
Appointed 15 Jan 2020
Resigned 22 Jun 2020

FRENCH, Eric

Resigned
11 Lichfield Place, Lemsford Road, St. AlbansAL1 3UG
Born June 1945
Director
Appointed 24 Jul 2004
Resigned 05 Oct 2006

GAIRDNER, James Andrew Campbell

Resigned
17 Larpent Avenue, LondonSW15 6UP
Born December 1937
Director
Appointed 16 Mar 2000
Resigned 06 Jun 2001

GARDNER, Adrian David Edmund

Resigned
Floor, LondonEC4A 4AB
Born May 1962
Director
Appointed 09 May 2012
Resigned 31 Dec 2013

GRANT, Richard Iain

Resigned
23 Shaw Lane, LeedsLS6 4DH
Born September 1963
Director
Appointed 01 May 2002
Resigned 31 Dec 2002

HAYGARTH, Charles Dixon

Resigned
Floor, LondonEC4A 4AB
Born August 1958
Director
Appointed 07 Oct 2013
Resigned 17 Jul 2014

HILL, Geoffrey Demaine

Resigned
The Croft, LeedsLS16 9JF
Born December 1947
Director
Appointed 06 Jun 2001
Resigned 31 Oct 2005

HOWARD, Paul Stuart

Resigned
3 Wike Ridge Grove, LeedsLS17 9NW
Born May 1950
Director
Appointed 24 Jul 2004
Resigned 31 Oct 2005

HUMPHRIES, Russell Anthony

Resigned
14c Broadway, StockportSK7 3BT
Born December 1958
Director
Appointed 05 Dec 2008
Resigned 08 Sept 2010

JACKSON, Carl Stuart

Resigned
Chiltern Street, LondonW1U 4GB
Born October 1960
Director
Appointed 30 Dec 2009
Resigned 29 Jun 2010

JAMES, Simon Richard

Resigned
Lake View 1 Trust Fold, LeedsLS25 5PG
Born January 1972
Director
Appointed 06 Jun 2001
Resigned 31 Jan 2004

JENNINGS, Richard Mark

Resigned
11 Neston Road, BuryBL8 3DB
Born December 1961
Director
Appointed 06 Jun 2001
Resigned 24 Jul 2004

JONES, Jillian Margaret

Resigned
25 Farringdon Street, LondonEC4A 4AB
Born September 1963
Director
Appointed 15 Jan 2020
Resigned 22 Jun 2020

MACINTOSH, Paul David

Resigned
The Manor House Blacko, NelsonBB9 6NB
Born September 1960
Director
Appointed 30 Apr 2001
Resigned 22 Jul 2004

MARSHALL, Angus Alexander

Resigned
4 Kirkwood Rise, LeedsLS16 7ED
Born March 1960
Director
Appointed 06 Jun 2001
Resigned 06 Sept 2004

MCBURNIE, Russell

Resigned
Chiltern Street, LondonW1U 4GB
Born July 1972
Director
Appointed 30 Dec 2009
Resigned 25 Jan 2012

MCNAMARA, Paul Gerard

Resigned
48 Park Road, LondonW4 3HH
Born September 1966
Director
Appointed 05 Dec 2008
Resigned 08 Sept 2010

MERRY, Christopher James

Resigned
Floor, LondonEC4A 4AB
Born June 1961
Director
Appointed 10 May 2012
Resigned 31 Dec 2013

O'SULLIVAN, Peter Stephen

Resigned
Chiltern Street, LondonW1U 4GB
Born February 1963
Director
Appointed 30 Dec 2009
Resigned 03 Mar 2011

PORTEOUS, John Robert

Resigned
Floor, LondonEC4A 4AB
Born December 1970
Director
Appointed 30 Jan 2012
Resigned 21 Jul 2014

RAYNOR, Andrew Paul

Resigned
Chiltern Street, LondonW1U 4GB
Born May 1957
Director
Appointed 30 Dec 2009
Resigned 23 Jan 2012

SEVITT, Neil Philip

Resigned
461 Harrogate Road, LeedsLS17 7AD
Born March 1958
Director
Appointed 24 Jul 2004
Resigned 03 Mar 2006

SKINNER, David Hugh

Resigned
7 Glenstal Place, Milton KeynesMK9 3FT
Born September 1972
Director
Appointed 29 Feb 2008
Resigned 29 Jun 2010

STOCKDALE, Anthony Leonard Clark

Resigned
The White House Oldbury Road, BridgnorthWV16 5EH
Born October 1953
Director
Appointed 12 Sept 2005
Resigned 02 May 2012

TILLEY, Charles Basil

Resigned
58 Brodrick Road, LondonSW17 7DY
Born December 1950
Director
Appointed 16 Mar 2000
Resigned 04 May 2001

Persons with significant control

2

1 Active
1 Ceased

Arrandco Investments Limited

Active
25 Farringdon Street, LondonEC4A 4AB

Nature of Control

Ownership of shares 75 to 100 percent
Voting rights 75 to 100 percent
Right to appoint and remove directors
Notified 30 Apr 2024

Rsm Group (Uk) Limited

Ceased
25 Farringdon Street, LondonEC4A 4AB

Nature of Control

Ownership of shares 75 to 100 percent
Voting rights 75 to 100 percent
Right to appoint and remove directors
Notified 17 May 2016
Ceased 30 Apr 2024
Fundings
Financials
Latest Activities

Filing History

186

Confirmation Statement With No Updates
9 March 2026
CS01Confirmation Statement
Change Person Director Company With Change Date
2 February 2026
CH01Change of Director Details
Accounts With Accounts Type Small
4 December 2025
AAAnnual Accounts
Confirmation Statement With Updates
6 March 2025
CS01Confirmation Statement
Accounts With Accounts Type Full
13 October 2024
AAAnnual Accounts
Notification Of A Person With Significant Control
28 May 2024
PSC02Notification of Relevant Legal Entity PSC
Cessation Of A Person With Significant Control
28 May 2024
PSC07Cessation of Relevant Legal Entity PSC
Confirmation Statement With No Updates
6 March 2024
CS01Confirmation Statement
Accounts With Accounts Type Full
29 September 2023
AAAnnual Accounts
Confirmation Statement With No Updates
3 March 2023
CS01Confirmation Statement
Accounts With Accounts Type Full
29 December 2022
AAAnnual Accounts
Confirmation Statement With No Updates
4 March 2022
CS01Confirmation Statement
Accounts With Accounts Type Full
20 December 2021
AAAnnual Accounts
Termination Director Company With Name Termination Date
4 May 2021
TM01Termination of Director
Appoint Person Director Company With Name Date
4 May 2021
AP01Appointment of Director
Confirmation Statement With No Updates
15 March 2021
CS01Confirmation Statement
Accounts With Accounts Type Full
22 December 2020
AAAnnual Accounts
Change Person Director Company With Change Date
17 September 2020
CH01Change of Director Details
Appoint Person Director Company With Name Date
16 July 2020
AP01Appointment of Director
Termination Director Company With Name Termination Date
6 July 2020
TM01Termination of Director
Termination Director Company With Name Termination Date
6 July 2020
TM01Termination of Director
Confirmation Statement With Updates
12 March 2020
CS01Confirmation Statement
Appoint Person Director Company With Name Date
22 January 2020
AP01Appointment of Director
Appoint Person Director Company With Name Date
21 January 2020
AP01Appointment of Director
Termination Director Company With Name Termination Date
21 January 2020
TM01Termination of Director
Accounts With Accounts Type Full
2 August 2019
AAAnnual Accounts
Confirmation Statement With Updates
5 March 2019
CS01Confirmation Statement
Accounts With Accounts Type Full
27 November 2018
AAAnnual Accounts
Confirmation Statement With Updates
14 March 2018
CS01Confirmation Statement
Accounts With Accounts Type Full
22 December 2017
AAAnnual Accounts
Confirmation Statement With Updates
21 March 2017
CS01Confirmation Statement
Accounts With Accounts Type Full
21 August 2016
AAAnnual Accounts
Legacy
24 March 2016
SH20SH20
Capital Statement Capital Company With Date Currency Figure
24 March 2016
SH19Statement of Capital
Legacy
24 March 2016
CAP-SSCAP-SS
Resolution
24 March 2016
RESOLUTIONSResolutions
Annual Return Company With Made Up Date Full List Shareholders
8 March 2016
AR01AR01
Accounts With Accounts Type Full
17 December 2015
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
26 March 2015
AR01AR01
Accounts With Accounts Type Full
29 December 2014
AAAnnual Accounts
Mortgage Satisfy Charge Full
28 November 2014
MR04Satisfaction of Charge
Mortgage Charge Part Both With Charge Number
5 September 2014
MR05Certification of Charge
Mortgage Charge Part Release With Charge Number
3 September 2014
MR05Certification of Charge
Termination Director Company With Name Termination Date
28 August 2014
TM01Termination of Director
Termination Director Company With Name Termination Date
28 August 2014
TM01Termination of Director
Termination Director Company With Name Termination Date
28 August 2014
TM01Termination of Director
Termination Secretary Company With Name
29 May 2014
TM02Termination of Secretary
Miscellaneous
9 May 2014
MISCMISC
Change Account Reference Date Company Previous Shortened
9 April 2014
AA01Change of Accounting Reference Date
Accounts With Accounts Type Full
10 March 2014
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
7 March 2014
AR01AR01
Termination Director Company With Name
2 January 2014
TM01Termination of Director
Termination Director Company With Name
2 January 2014
TM01Termination of Director
Mortgage Create With Deed With Charge Number
11 October 2013
MR01Registration of a Charge
Appoint Person Director Company With Name
9 October 2013
AP01Appointment of Director
Appoint Person Director Company With Name
9 October 2013
AP01Appointment of Director
Appoint Person Director Company With Name
30 September 2013
AP01Appointment of Director
Certificate Change Of Name Company
30 September 2013
CERTNMCertificate of Incorporation on Change of Name
Change Registered Office Address Company With Date Old Address
27 September 2013
AD01Change of Registered Office Address
Memorandum Articles
30 April 2013
MEM/ARTSMEM/ARTS
Resolution
30 April 2013
RESOLUTIONSResolutions
Capital Allotment Shares
30 April 2013
SH01Allotment of Shares
Annual Return Company With Made Up Date Full List Shareholders
18 March 2013
AR01AR01
Change Person Director Company With Change Date
18 March 2013
CH01Change of Director Details
Change Person Director Company With Change Date
18 March 2013
CH01Change of Director Details
Change Person Director Company With Change Date
18 March 2013
CH01Change of Director Details
Miscellaneous
21 January 2013
MISCMISC
Accounts With Accounts Type Full
25 October 2012
AAAnnual Accounts
Resolution
23 October 2012
RESOLUTIONSResolutions
Appoint Person Director Company With Name
11 May 2012
AP01Appointment of Director
Appoint Person Director Company With Name
10 May 2012
AP01Appointment of Director
Termination Director Company With Name
4 May 2012
TM01Termination of Director
Annual Return Company With Made Up Date Full List Shareholders
21 March 2012
AR01AR01
Legacy
2 March 2012
MG02MG02
Legacy
2 March 2012
MG02MG02
Legacy
2 March 2012
MG02MG02
Memorandum Articles
29 February 2012
MEM/ARTSMEM/ARTS
Resolution
29 February 2012
RESOLUTIONSResolutions
Appoint Person Director Company With Name
6 February 2012
AP01Appointment of Director
Termination Director Company With Name
26 January 2012
TM01Termination of Director
Termination Director Company With Name
26 January 2012
TM01Termination of Director
Accounts With Accounts Type Full
4 November 2011
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
11 May 2011
AR01AR01
Change Person Director Company With Change Date
11 March 2011
CH01Change of Director Details
Termination Director Company With Name
8 March 2011
TM01Termination of Director
Auditors Resignation Company
5 January 2011
AUDAUD
Accounts With Accounts Type Full
13 December 2010
AAAnnual Accounts
Termination Director Company With Name
9 September 2010
TM01Termination of Director
Termination Director Company With Name
9 September 2010
TM01Termination of Director
Termination Director Company With Name
8 September 2010
TM01Termination of Director
Termination Director Company With Name
8 September 2010
TM01Termination of Director
Termination Director Company With Name
8 September 2010
TM01Termination of Director
Termination Director Company With Name
8 September 2010
TM01Termination of Director
Miscellaneous
11 August 2010
MISCMISC
Accounts With Accounts Type Full
4 August 2010
AAAnnual Accounts
Miscellaneous
15 July 2010
MISCMISC
Appoint Person Director Company With Name
29 June 2010
AP01Appointment of Director
Annual Return Company With Made Up Date Full List Shareholders
20 April 2010
AR01AR01
Change Person Director Company With Change Date
20 April 2010
CH01Change of Director Details
Change Person Director Company With Change Date
20 April 2010
CH01Change of Director Details
Appoint Person Director Company With Name
22 January 2010
AP01Appointment of Director
Appoint Person Director Company With Name
22 January 2010
AP01Appointment of Director
Appoint Person Director Company With Name
22 January 2010
AP01Appointment of Director
Appoint Person Director Company With Name
22 January 2010
AP01Appointment of Director
Appoint Person Secretary Company With Name
22 January 2010
AP03Appointment of Secretary
Termination Director Company With Name
22 January 2010
TM01Termination of Director
Termination Director Company With Name
22 January 2010
TM01Termination of Director
Termination Secretary Company With Name
22 January 2010
TM02Termination of Secretary
Change Registered Office Address Company With Date Old Address
22 January 2010
AD01Change of Registered Office Address
Auditors Resignation Limited Company
5 January 2010
AA03AA03
Change Account Reference Date Company Current Shortened
4 January 2010
AA01Change of Accounting Reference Date
Certificate Change Of Name Company
29 December 2009
CERTNMCertificate of Incorporation on Change of Name
Change Of Name Notice
29 December 2009
CONNOTConfirmation Statement Notification
Legacy
23 September 2009
225Change of Accounting Reference Date
Legacy
1 April 2009
363aAnnual Return
Accounts With Accounts Type Full
5 February 2009
AAAnnual Accounts
Legacy
21 January 2009
288aAppointment of Director or Secretary
Legacy
7 January 2009
288aAppointment of Director or Secretary
Legacy
11 December 2008
395Particulars of Mortgage or Charge
Legacy
6 December 2008
395Particulars of Mortgage or Charge
Legacy
28 April 2008
225Change of Accounting Reference Date
Legacy
2 April 2008
395Particulars of Mortgage or Charge
Legacy
20 March 2008
363aAnnual Return
Accounts With Accounts Type Full
4 March 2008
AAAnnual Accounts
Legacy
1 March 2008
288aAppointment of Director or Secretary
Legacy
1 March 2008
288aAppointment of Director or Secretary
Legacy
21 March 2007
363aAnnual Return
Accounts With Accounts Type Full
8 March 2007
AAAnnual Accounts
Legacy
24 November 2006
288bResignation of Director or Secretary
Legacy
9 October 2006
288bResignation of Director or Secretary
Accounts With Accounts Type Full
19 May 2006
AAAnnual Accounts
Certificate Change Of Name Company
11 April 2006
CERTNMCertificate of Incorporation on Change of Name
Legacy
28 March 2006
363aAnnual Return
Legacy
28 March 2006
288aAppointment of Director or Secretary
Legacy
21 March 2006
288bResignation of Director or Secretary
Legacy
25 November 2005
288aAppointment of Director or Secretary
Legacy
17 November 2005
288bResignation of Director or Secretary
Legacy
31 October 2005
288bResignation of Director or Secretary
Legacy
22 September 2005
288aAppointment of Director or Secretary
Legacy
20 May 2005
288aAppointment of Director or Secretary
Legacy
1 April 2005
363sAnnual Return (shuttle)
Accounts With Accounts Type Full
22 September 2004
AAAnnual Accounts
Legacy
16 September 2004
288bResignation of Director or Secretary
Legacy
16 September 2004
288bResignation of Director or Secretary
Legacy
16 September 2004
288bResignation of Director or Secretary
Legacy
16 September 2004
288bResignation of Director or Secretary
Legacy
16 September 2004
288aAppointment of Director or Secretary
Legacy
16 September 2004
288aAppointment of Director or Secretary
Legacy
16 September 2004
288aAppointment of Director or Secretary
Legacy
16 September 2004
287Change of Registered Office
Legacy
16 September 2004
288aAppointment of Director or Secretary
Certificate Change Of Name Company
26 July 2004
CERTNMCertificate of Incorporation on Change of Name
Legacy
25 March 2004
363aAnnual Return
Legacy
12 February 2004
288bResignation of Director or Secretary
Legacy
20 November 2003
288cChange of Particulars
Accounts With Accounts Type Full
18 September 2003
AAAnnual Accounts
Legacy
19 March 2003
363aAnnual Return
Legacy
14 January 2003
288bResignation of Director or Secretary
Accounts With Accounts Type Full
14 January 2003
AAAnnual Accounts
Legacy
30 May 2002
288aAppointment of Director or Secretary
Certificate Capital Reduction Share Premium
22 April 2002
CERT19CERT19
Court Order
22 April 2002
OCOC
Resolution
3 April 2002
RESOLUTIONSResolutions
Legacy
2 April 2002
363aAnnual Return
Accounts With Accounts Type Full
17 January 2002
AAAnnual Accounts
Certificate Change Of Name Company
4 October 2001
CERTNMCertificate of Incorporation on Change of Name
Legacy
17 September 2001
190a190a
Legacy
17 September 2001
353a353a
Legacy
17 September 2001
325a325a
Legacy
4 July 2001
288bResignation of Director or Secretary
Legacy
4 July 2001
288bResignation of Director or Secretary
Legacy
4 July 2001
288bResignation of Director or Secretary
Legacy
4 July 2001
288bResignation of Director or Secretary
Legacy
4 July 2001
288aAppointment of Director or Secretary
Legacy
4 July 2001
288aAppointment of Director or Secretary
Legacy
4 July 2001
288aAppointment of Director or Secretary
Legacy
4 July 2001
288aAppointment of Director or Secretary
Legacy
4 July 2001
288aAppointment of Director or Secretary
Legacy
4 July 2001
287Change of Registered Office
Legacy
19 June 2001
288aAppointment of Director or Secretary
Legacy
19 June 2001
288bResignation of Director or Secretary
Legacy
31 May 2001
363aAnnual Return
Legacy
17 April 2001
88(2)R88(2)R
Legacy
2 April 2001
225Change of Accounting Reference Date
Certificate Change Of Name Company
3 August 2000
CERTNMCertificate of Incorporation on Change of Name
Incorporation Company
16 March 2000
NEWINCIncorporation