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EDINBURGH FUND MANAGERS GROUP LIMITED (SC157875)

EDINBURGH FUND MANAGERS GROUP LIMITED (SC157875) is an active UK company. incorporated on 28 April 1995. with registered office in Edinburgh. The company operates in the Financial and Insurance Activities sector, engaged in activities of financial services holding companies. EDINBURGH FUND MANAGERS GROUP LIMITED has been registered for 30 years. Current directors include BUCHAN, Jan, EDWARDS, Rosaleen Clare, KERR, Christine and 1 others.

Company Number
SC157875
Status
active
Type
ltd
Incorporated
28 April 1995
Age
30 years
Address
1 George Street, Edinburgh, EH2 2LL
Industry Sector
Financial and Insurance Activities
Business Activity
Activities of financial services holding companies
Directors
BUCHAN, Jan, EDWARDS, Rosaleen Clare, KERR, Christine, MACLENNAN, Stuart Lapsley
SIC Codes
64205

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EDINBURGH FUND MANAGERS GROUP LIMITED

EDINBURGH FUND MANAGERS GROUP LIMITED is an active company incorporated on 28 April 1995 with the registered office located in Edinburgh. The company operates in the Financial and Insurance Activities sector, specifically engaged in activities of financial services holding companies. EDINBURGH FUND MANAGERS GROUP LIMITED was registered 30 years ago.(SIC: 64205)

Status

active

Active since 30 years ago

Company No

SC157875

LTD Company

Age

30 Years

Incorporated 28 April 1995

Size

N/A

Accounts

ARD: 31/12

Up to Date

6 months left

Last Filed

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

Next Due

Due by 30 September 2026
Period: 1 January 2025 - 31 December 2025

Confirmation Statement

Up to Date

12 weeks left

Last Filed

Made up to 1 June 2025 (10 months ago)
Submitted on 2 June 2025 (9 months ago)

Next Due

Due by 15 June 2026
For period ending 1 June 2026

Previous Company Names

EDINBURGH FUND MANAGERS GROUP PLC
From: 28 April 1995To: 29 June 2004
Contact
Address

1 George Street Edinburgh, EH2 2LL,

Previous Addresses

10 Queen's Terrace Aberdeen AB10 1XL Scotland
From: 2 May 2018To: 12 April 2024
10 Queen's Terrace Aberdeen AB10 1YG Scotland
From: 15 June 2016To: 2 May 2018
10 Queens Terrace Aberdeen AB10 1YG
From: 28 April 1995To: 15 June 2016
Timeline

14 key events • 1995 - 2025

Funding Officers Ownership
Company Founded
Apr 95
Director Left
Nov 11
Director Left
Feb 16
Director Left
Oct 17
Director Left
Mar 19
Director Joined
Mar 19
Director Joined
Mar 21
Director Joined
Mar 21
Funding Round
Dec 22
Director Left
Jan 23
Director Joined
Jun 25
Director Joined
Jun 25
Director Joined
Jun 25
Director Left
Jun 25
1
Funding
12
Officers
0
Ownership
0
Accounts
Capital Table
People

Officers

30

5 Active
25 Resigned

ABRDN CORPORATE SECRETARY LIMITED

Active
George Street, EdinburghEH2 2LL
Corporate secretary
Appointed 01 Apr 2021

BUCHAN, Jan

Active
George Street, EdinburghEH2 2LL
Born January 1980
Director
Appointed 27 Jun 2025

EDWARDS, Rosaleen Clare

Active
George Street, EdinburghEH2 2LL
Born October 1975
Director
Appointed 01 Mar 2021

KERR, Christine

Active
George Street, EdinburghEH2 2LL
Born July 1967
Director
Appointed 27 Jun 2025

MACLENNAN, Stuart Lapsley

Active
George Street, EdinburghEH2 2LL
Born October 1976
Director
Appointed 27 Jun 2025

INGLIS, Susan Patricia

Resigned
60 East Claremont Street, EdinburghEH7 4JR
Secretary
Appointed 28 Apr 1995
Resigned 03 May 1995

MATHEWSON, Lynn

Resigned
1 Fernielaw Avenue, EdinburghEH13 0EE
Secretary
Appointed 07 Dec 2001
Resigned 24 Oct 2003

MILLER, Catherine Chee Jian

Resigned
93 Woodfield Park, EdinburghEH13 0RA
Secretary
Appointed 03 May 1995
Resigned 07 Dec 2001

ABERDEEN ASSET MANAGEMENT PLC

Resigned
Queens Terrace, AberdeenAB10 1YG
Corporate secretary
Appointed 24 Oct 2003
Resigned 01 Apr 2021

BALFOUR, Michael Warren

Resigned
Mayfield House, EdinburghEH9 1TF
Born June 1960
Director
Appointed 22 Sept 1998
Resigned 05 Oct 2001

BLAIR, John Woodman

Resigned
Clint, DunbarEH42 1TQ
Born January 1937
Director
Appointed 03 May 1995
Resigned 28 Nov 2002

BROWN, Andrew Jonathan

Resigned
Pilgrims, Walton-On-The-HillKT20 5BT
Born July 1944
Director
Appointed 16 Jun 2003
Resigned 24 Oct 2003

COWAN, James Robertson

Resigned
Dale House, GullaneEH31 2DY
Born September 1919
Director
Appointed 03 May 1995
Resigned 17 May 1996

GILBERT, Martin James

Resigned
10 Queens TerraceAB10 1YG
Born July 1955
Director
Appointed 24 Oct 2003
Resigned 11 Nov 2011

GROSSART, Angus Mcfarlane Mcleod, Sir

Resigned
64 Northumberland Street, EdinburghEH3 6JE
Born April 1937
Director
Appointed 03 May 1995
Resigned 28 Nov 2002

INGLIS, Susan Patricia

Resigned
60 East Claremont Street, EdinburghEH7 4JR
Born August 1964
Director
Appointed 28 Apr 1995
Resigned 03 May 1995

LAING, Andrew Arthur

Resigned
Queen's Terrace, AberdeenAB10 1XL
Born November 1952
Director
Appointed 24 Oct 2003
Resigned 13 Mar 2019

MACDONALD, Angus Francis

Resigned
Auchleeks, PitlochryPH18 5UF
Born November 1960
Director
Appointed 25 Oct 1999
Resigned 14 Mar 2002

MACDONALD, Angus Donald Mackintosh

Resigned
18 Hermitage Drive, EdinburghEH10 6BZ
Born April 1939
Director
Appointed 21 Sept 1995
Resigned 28 Nov 2002

MACFARLANE OF BEARSDEN, Lord

Resigned
50 Manse Road, GlasgowG61 3PN
Born March 1926
Director
Appointed 03 May 1995
Resigned 19 May 1998

MACRAE, Roderick Macleod

Resigned
Queen's Terrace, AberdeenAB10 1YG
Born March 1964
Director
Appointed 20 May 2002
Resigned 31 Oct 2017

MCNAY, Rowan Jennifer

Resigned
Queen's Terrace, AberdeenAB10 1XL
Born January 1976
Director
Appointed 13 Mar 2019
Resigned 31 Dec 2022

MURRAY, Mark James

Resigned
6 Atholl Terrace, EdinburghEH11 2BP
Born April 1969
Director
Appointed 28 Apr 1995
Resigned 03 May 1995

NUNNELEY, Charles Kenneth Roy Lance

Resigned
Fyfield House, PewseySN9 5JS
Born April 1936
Director
Appointed 05 Feb 2003
Resigned 24 Oct 2003

RICHARDS, Anne Helen

Resigned
10 Queens TerraceAB10 1YG
Born August 1964
Director
Appointed 02 Sept 2002
Resigned 12 Feb 2016

ROSS, Colin Hamish

Resigned
9 Bonaly Road, EdinburghEH13 0EB
Born September 1940
Director
Appointed 03 May 1995
Resigned 18 May 2001

STAPLES, Hilary Anne

Resigned
George Street, EdinburghEH2 2LL
Born November 1971
Director
Appointed 01 Mar 2021
Resigned 27 Jun 2025

WATSON, Anthony

Resigned
Cedar House, Bishops StortfordCM23 1DJ
Born April 1945
Director
Appointed 18 May 2001
Resigned 24 Sept 2002

WATT, Iain Alasdair

Resigned
Sycamore Bank 19 Ferryhills Road, InverkeithingKY11 1HE
Born March 1945
Director
Appointed 03 May 1995
Resigned 28 Nov 2002

WRIGHT, John Robertson

Resigned
Ednam Mains House, KelsoTD5 7QL
Born September 1941
Director
Appointed 18 May 2001
Resigned 28 Nov 2002

Persons with significant control

1

Abrdn Holdings Limited

Active
George Street, EdinburghEH2 2LL

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

240

Accounts With Accounts Type Full
18 September 2025
AAAnnual Accounts
Appoint Person Director Company With Name Date
27 June 2025
AP01Appointment of Director
Appoint Person Director Company With Name Date
27 June 2025
AP01Appointment of Director
Appoint Person Director Company With Name Date
27 June 2025
AP01Appointment of Director
Termination Director Company With Name Termination Date
27 June 2025
TM01Termination of Director
Confirmation Statement With No Updates
2 June 2025
CS01Confirmation Statement
Accounts With Accounts Type Full
4 September 2024
AAAnnual Accounts
Confirmation Statement With Updates
3 June 2024
CS01Confirmation Statement
Change To A Person With Significant Control
16 April 2024
PSC05Notification that PSC Information has been Withdrawn
Change To A Person With Significant Control
12 April 2024
PSC05Notification that PSC Information has been Withdrawn
Change Registered Office Address Company With Date Old Address New Address
12 April 2024
AD01Change of Registered Office Address
Accounts With Accounts Type Full
20 September 2023
AAAnnual Accounts
Change To A Person With Significant Control
8 June 2023
PSC05Notification that PSC Information has been Withdrawn
Confirmation Statement With Updates
7 June 2023
CS01Confirmation Statement
Termination Director Company With Name Termination Date
3 January 2023
TM01Termination of Director
Memorandum Articles
28 December 2022
MAMA
Resolution
28 December 2022
RESOLUTIONSResolutions
Capital Allotment Shares
16 December 2022
SH01Allotment of Shares
Change To A Person With Significant Control
28 November 2022
PSC05Notification that PSC Information has been Withdrawn
Accounts With Accounts Type Full
24 August 2022
AAAnnual Accounts
Confirmation Statement With No Updates
1 June 2022
CS01Confirmation Statement
Change Corporate Secretary Company With Change Date
7 December 2021
CH04Change of Corporate Secretary Details
Accounts With Accounts Type Full
26 July 2021
AAAnnual Accounts
Confirmation Statement With No Updates
1 June 2021
CS01Confirmation Statement
Appoint Corporate Secretary Company With Name Date
1 April 2021
AP04Appointment of Corporate Secretary
Termination Secretary Company With Name Termination Date
1 April 2021
TM02Termination of Secretary
Accounts With Accounts Type Full
25 March 2021
AAAnnual Accounts
Appoint Person Director Company With Name Date
2 March 2021
AP01Appointment of Director
Appoint Person Director Company With Name Date
2 March 2021
AP01Appointment of Director
Confirmation Statement With No Updates
17 June 2020
CS01Confirmation Statement
Accounts With Accounts Type Full
25 September 2019
AAAnnual Accounts
Confirmation Statement With No Updates
13 June 2019
CS01Confirmation Statement
Change Person Director Company With Change Date
16 April 2019
CH01Change of Director Details
Termination Director Company With Name Termination Date
13 March 2019
TM01Termination of Director
Appoint Person Director Company With Name Date
13 March 2019
AP01Appointment of Director
Accounts With Accounts Type Full
19 June 2018
AAAnnual Accounts
Confirmation Statement With No Updates
15 June 2018
CS01Confirmation Statement
Change Registered Office Address Company With Date Old Address New Address
2 May 2018
AD01Change of Registered Office Address
Termination Director Company With Name Termination Date
31 October 2017
TM01Termination of Director
Change Account Reference Date Company Current Extended
17 August 2017
AA01Change of Accounting Reference Date
Confirmation Statement With Updates
8 June 2017
CS01Confirmation Statement
Accounts With Accounts Type Full
8 March 2017
AAAnnual Accounts
Second Filing Of Form With Form Type Made Up Date
27 June 2016
RP04RP04
Annual Return Company With Made Up Date Full List Shareholders
15 June 2016
AR01AR01
Change Registered Office Address Company With Date Old Address New Address
15 June 2016
AD01Change of Registered Office Address
Change Person Director Company With Change Date
15 June 2016
CH01Change of Director Details
Auditors Resignation Company
14 June 2016
AUDAUD
Accounts With Accounts Type Full
6 May 2016
AAAnnual Accounts
Termination Director Company With Name Termination Date
15 February 2016
TM01Termination of Director
Annual Return Company With Made Up Date Full List Shareholders
8 June 2015
AR01AR01
Accounts With Accounts Type Full
27 January 2015
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
26 June 2014
AR01AR01
Accounts With Accounts Type Full
13 January 2014
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
26 June 2013
AR01AR01
Accounts With Accounts Type Full
4 January 2013
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
11 June 2012
AR01AR01
Accounts With Accounts Type Full
12 January 2012
AAAnnual Accounts
Termination Director Company With Name
22 November 2011
TM01Termination of Director
Annual Return Company With Made Up Date Full List Shareholders
1 June 2011
AR01AR01
Accounts With Accounts Type Full
4 April 2011
AAAnnual Accounts
Accounts With Accounts Type Full
29 June 2010
AAAnnual Accounts
Annual Return Company With Made Up Date Full List Shareholders
10 June 2010
AR01AR01
Change Person Director Company With Change Date
10 June 2010
CH01Change of Director Details
Change Person Director Company With Change Date
9 June 2010
CH01Change of Director Details
Change Person Director Company With Change Date
9 June 2010
CH01Change of Director Details
Change Person Director Company With Change Date
9 June 2010
CH01Change of Director Details
Change Corporate Secretary Company With Change Date
9 June 2010
CH04Change of Corporate Secretary Details
Legacy
4 June 2009
363aAnnual Return
Accounts With Accounts Type Full
4 March 2009
AAAnnual Accounts
Legacy
17 June 2008
363aAnnual Return
Accounts With Accounts Type Full
20 February 2008
AAAnnual Accounts
Legacy
19 June 2007
363aAnnual Return
Accounts With Accounts Type Full
23 April 2007
AAAnnual Accounts
Legacy
28 June 2006
363aAnnual Return
Legacy
27 June 2006
288cChange of Particulars
Legacy
27 June 2006
353353
Accounts With Accounts Type Full
10 March 2006
AAAnnual Accounts
Accounts With Accounts Type Full
1 August 2005
AAAnnual Accounts
Legacy
28 June 2005
363sAnnual Return (shuttle)
Legacy
16 September 2004
363sAnnual Return (shuttle)
Certificate Re Registration Public Limited Company To Private
29 June 2004
CERT10CERT10
Re Registration Memorandum Articles
29 June 2004
MARMAR
Legacy
29 June 2004
5353
Resolution
29 June 2004
RESOLUTIONSResolutions
Resolution
29 June 2004
RESOLUTIONSResolutions
Accounts With Accounts Type Group
15 June 2004
AAAnnual Accounts
Legacy
21 May 2004
288cChange of Particulars
Legacy
4 March 2004
419a(Scot)419a(Scot)
Legacy
2 March 2004
288cChange of Particulars
Legacy
27 February 2004
419a(Scot)419a(Scot)
Legacy
31 January 2004
225Change of Accounting Reference Date
Legacy
13 November 2003
288aAppointment of Director or Secretary
Legacy
13 November 2003
288aAppointment of Director or Secretary
Legacy
5 November 2003
288aAppointment of Director or Secretary
Legacy
5 November 2003
288bResignation of Director or Secretary
Legacy
29 October 2003
288bResignation of Director or Secretary
Legacy
29 October 2003
288bResignation of Director or Secretary
Legacy
29 October 2003
287Change of Registered Office
Memorandum Articles
15 August 2003
MEM/ARTSMEM/ARTS
Resolution
15 August 2003
RESOLUTIONSResolutions
Mortgage Alter Floating Charge
1 August 2003
466(Scot)466(Scot)
Legacy
1 August 2003
410(Scot)410(Scot)
Mortgage Alter Floating Charge
25 July 2003
466(Scot)466(Scot)
Legacy
25 July 2003
410(Scot)410(Scot)
Legacy
26 June 2003
288aAppointment of Director or Secretary
Legacy
25 June 2003
363sAnnual Return (shuttle)
Memorandum Articles
20 June 2003
MEM/ARTSMEM/ARTS
Accounts With Accounts Type Group
18 June 2003
AAAnnual Accounts
Resolution
16 June 2003
RESOLUTIONSResolutions
Resolution
16 June 2003
RESOLUTIONSResolutions
Legacy
14 February 2003
288aAppointment of Director or Secretary
Legacy
9 December 2002
288bResignation of Director or Secretary
Legacy
5 December 2002
288bResignation of Director or Secretary
Legacy
5 December 2002
288bResignation of Director or Secretary
Legacy
5 December 2002
288bResignation of Director or Secretary
Legacy
5 December 2002
288bResignation of Director or Secretary
Legacy
26 September 2002
288bResignation of Director or Secretary
Legacy
4 September 2002
288aAppointment of Director or Secretary
Legacy
17 June 2002
363sAnnual Return (shuttle)
Accounts With Accounts Type Group
17 June 2002
AAAnnual Accounts
Legacy
6 June 2002
88(2)R88(2)R
Resolution
2 June 2002
RESOLUTIONSResolutions
Legacy
25 May 2002
288aAppointment of Director or Secretary
Legacy
18 March 2002
288bResignation of Director or Secretary
Legacy
14 February 2002
88(2)R88(2)R
Legacy
14 February 2002
88(2)R88(2)R
Legacy
30 January 2002
88(2)R88(2)R
Legacy
11 January 2002
288aAppointment of Director or Secretary
Legacy
11 January 2002
288bResignation of Director or Secretary
Legacy
31 December 2001
88(2)R88(2)R
Legacy
19 October 2001
288bResignation of Director or Secretary
Legacy
9 August 2001
88(2)R88(2)R
Legacy
26 June 2001
363sAnnual Return (shuttle)
Accounts With Accounts Type Full Group
26 June 2001
AAAnnual Accounts
Legacy
4 June 2001
288aAppointment of Director or Secretary
Legacy
25 May 2001
288bResignation of Director or Secretary
Legacy
25 May 2001
288aAppointment of Director or Secretary
Legacy
24 May 2001
88(2)R88(2)R
Legacy
6 December 2000
88(2)R88(2)R
Legacy
1 November 2000
88(2)R88(2)R
Accounts With Accounts Type Full Group
10 July 2000
AAAnnual Accounts
Legacy
4 July 2000
88(3)88(3)
Legacy
4 July 2000
88(2)R88(2)R
Legacy
27 June 2000
363sAnnual Return (shuttle)
Legacy
8 June 2000
88(2)R88(2)R
Resolution
6 June 2000
RESOLUTIONSResolutions
Resolution
6 June 2000
RESOLUTIONSResolutions
Resolution
6 June 2000
RESOLUTIONSResolutions
Legacy
16 November 1999
288aAppointment of Director or Secretary
Legacy
19 August 1999
363aAnnual Return
Accounts With Accounts Type Full Group
2 July 1999
AAAnnual Accounts
Legacy
2 June 1999
88(2)R88(2)R
Memorandum Articles
25 May 1999
MEM/ARTSMEM/ARTS
Legacy
22 May 1999
88(2)R88(2)R
Resolution
21 May 1999
RESOLUTIONSResolutions
Resolution
21 May 1999
RESOLUTIONSResolutions
Resolution
21 May 1999
RESOLUTIONSResolutions
Legacy
25 September 1998
288aAppointment of Director or Secretary
Accounts With Accounts Type Interim
22 September 1998
AAAnnual Accounts
Legacy
25 June 1998
363sAnnual Return (shuttle)
Accounts With Accounts Type Full Group
24 June 1998
AAAnnual Accounts
Legacy
3 June 1998
88(2)R88(2)R
Legacy
2 June 1998
288bResignation of Director or Secretary
Legacy
30 April 1998
353a353a
Legacy
3 April 1998
88(2)R88(2)R
Legacy
18 March 1998
88(2)R88(2)R
Legacy
17 March 1998
88(2)R88(2)R
Legacy
10 March 1998
88(2)R88(2)R
Legacy
2 March 1998
88(2)R88(2)R
Legacy
25 February 1998
88(2)R88(2)R
Legacy
25 February 1998
88(2)R88(2)R
Legacy
18 February 1998
88(2)R88(2)R
Legacy
20 January 1998
88(2)R88(2)R
Legacy
20 January 1998
88(2)R88(2)R
Legacy
21 December 1997
88(2)R88(2)R
Legacy
3 October 1997
169169
Legacy
3 October 1997
169169
Accounts With Accounts Type Interim
25 September 1997
AAAnnual Accounts
Legacy
11 September 1997
169169
Legacy
26 August 1997
169169
Legacy
22 August 1997
122122
Legacy
2 July 1997
122122
Legacy
2 July 1997
122122
Legacy
1 July 1997
169169
Legacy
1 July 1997
169169
Legacy
26 June 1997
363sAnnual Return (shuttle)
Legacy
26 June 1997
88(2)R88(2)R
Legacy
19 June 1997
169169
Accounts With Accounts Type Full Group
19 June 1997
AAAnnual Accounts
Miscellaneous
10 June 1997
MISCMISC
Legacy
10 June 1997
122122
Accounts With Accounts Type Interim
5 June 1997
AAAnnual Accounts
Resolution
5 June 1997
RESOLUTIONSResolutions
Resolution
5 June 1997
RESOLUTIONSResolutions
Miscellaneous
17 April 1997
MISCMISC
Legacy
10 April 1997
122122
Resolution
10 April 1997
RESOLUTIONSResolutions
Accounts With Accounts Type Interim
17 March 1997
AAAnnual Accounts
Certificate Capital Reduction Share Premium Cancellation Capital Redemption Reserve
31 January 1997
CERT20CERT20
Court Order
31 January 1997
OCOC
Resolution
10 October 1996
RESOLUTIONSResolutions
Resolution
7 October 1996
RESOLUTIONSResolutions
Legacy
7 October 1996
88(2)R88(2)R
Legacy
10 September 1996
88(2)R88(2)R
Legacy
22 July 1996
88(2)R88(2)R
Legacy
27 June 1996
363sAnnual Return (shuttle)
Legacy
27 June 1996
88(2)R88(2)R
Legacy
27 June 1996
88(2)R88(2)R
Legacy
13 June 1996
88(2)R88(2)R
Legacy
29 May 1996
288288
Accounts With Accounts Type Full
28 May 1996
AAAnnual Accounts
Legacy
22 May 1996
363sAnnual Return (shuttle)
Legacy
16 May 1996
88(2)R88(2)R
Legacy
16 May 1996
88(2)R88(2)R
Legacy
22 March 1996
88(2)R88(2)R
Legacy
22 March 1996
123Notice of Increase in Nominal Capital
Resolution
22 March 1996
RESOLUTIONSResolutions
Resolution
22 March 1996
RESOLUTIONSResolutions
Resolution
22 March 1996
RESOLUTIONSResolutions
Auditors Resignation Company
21 March 1996
AUDAUD
Miscellaneous
19 February 1996
MISCMISC
Accounts With Accounts Type Initial
4 October 1995
AAAnnual Accounts
Legacy
27 September 1995
288288
Legacy
7 September 1995
88(2)R88(2)R
Memorandum Articles
3 August 1995
MEM/ARTSMEM/ARTS
Legacy
3 August 1995
353353
Legacy
3 August 1995
88(2)R88(2)R
Certificate Authorisation To Commence Business Borrow
2 August 1995
CERT8CERT8
Application To Commence Business
1 August 1995
117117
Miscellaneous
24 July 1995
MISCMISC
Resolution
5 May 1995
RESOLUTIONSResolutions
Legacy
5 May 1995
224224
Legacy
5 May 1995
288288
Legacy
5 May 1995
288288
Legacy
5 May 1995
288288
Legacy
5 May 1995
288288
Legacy
5 May 1995
288288
Legacy
5 May 1995
288288
Legacy
5 May 1995
288288
Incorporation Company
28 April 1995
NEWINCIncorporation