Bowhill
Selkirk
TD7 5ES
Scotland
Director Name | Mr Sion Eilian Williams |
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Date of Birth | November 1976 (Born 47 years ago) |
Nationality | British |
Status | Current |
Appointed | 19 July 2011(33 years, 5 months after company formation) |
Appointment Duration | 12 years, 9 months |
Role | Farm Manager |
Country of Residence | United Kingdom |
Correspondence Address | Faulshope Ettrick Selkirk TD7 5HB Scotland |
Secretary Name | Mr Jonathan Scott Alexander |
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Status | Current |
Appointed | 01 April 2021(43 years, 2 months after company formation) |
Appointment Duration | 3 years |
Role | Company Director |
Correspondence Address | Buccleuch Weatherhouse Bowhill Selkirk TD7 5ES Scotland |
Director Name | Walter Francis John Duke Of Buccleuch & Queensberry |
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Date of Birth | September 1923 (Born 100 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 07 June 1990(12 years, 4 months after company formation) |
Appointment Duration | 13 years, 4 months (resigned 31 October 2003) |
Role | Company Director |
Correspondence Address | Bowhill Selkirk TD7 5ET Scotland |
Director Name | James Muir Galloway Galbraith |
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Date of Birth | September 1920 (Born 103 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 07 June 1990(12 years, 4 months after company formation) |
Appointment Duration | 13 years, 4 months (resigned 04 October 2003) |
Role | Company Director |
Correspondence Address | Rawflat Ancrum Jedburgh TD8 6UW Scotland |
Director Name | Earl Of Dalkeith Richard Walter John Montagu Douglas Scott Earl Of Dalkeith |
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Date of Birth | February 1954 (Born 70 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 07 June 1990(12 years, 4 months after company formation) |
Appointment Duration | 13 years, 4 months (resigned 31 October 2003) |
Role | Company Director |
Correspondence Address | Dabton Thornhill Dumfriesshire DG3 5AR Scotland |
Secretary Name | Alastair Sturrock Millar |
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Nationality | British |
Status | Resigned |
Appointed | 07 June 1990(12 years, 4 months after company formation) |
Appointment Duration | 8 years, 7 months (resigned 01 January 1999) |
Role | Company Director |
Correspondence Address | 4 Weatherhouse Cottages Selkirk Selkirkshire TD7 5HE Scotland |
Secretary Name | Mr Michael James McGrath |
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Nationality | British |
Status | Resigned |
Appointed | 01 January 1999(20 years, 11 months after company formation) |
Appointment Duration | 22 years, 3 months (resigned 31 March 2021) |
Role | Company Director |
Correspondence Address | Buccleuch Weatherhouse Bowhill Selkirk TD7 5ES Scotland |
Director Name | Michael Drummond Clarke |
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Date of Birth | September 1948 (Born 75 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 13 October 2003(25 years, 8 months after company formation) |
Appointment Duration | 2 years, 9 months (resigned 01 August 2006) |
Role | Land Agent |
Country of Residence | United Kingdom |
Correspondence Address | Nether Stewarton Eddleston Peebles EH45 8PP Scotland |
Director Name | David Gwyther |
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Date of Birth | May 1951 (Born 73 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 19 October 2003(25 years, 8 months after company formation) |
Appointment Duration | 2 years, 9 months (resigned 01 August 2006) |
Role | Land Agent |
Country of Residence | United Kingdom |
Correspondence Address | Holmhill House Thornhill Dumfriesshire DG3 4AB Scotland |
Director Name | Mr Andrew McKnight Guthrie |
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Date of Birth | May 1955 (Born 69 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 01 August 2006(28 years, 6 months after company formation) |
Appointment Duration | 4 years, 11 months (resigned 19 July 2011) |
Role | Farm Manager |
Country of Residence | United Kingdom |
Correspondence Address | Fauldshope Ettrick Selkirk TD7 5HB Scotland |
Director Name | Mr John Alistair Maclean |
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Date of Birth | January 1961 (Born 63 years ago) |
Nationality | Scottish |
Status | Resigned |
Appointed | 01 August 2006(28 years, 6 months after company formation) |
Appointment Duration | 2 years, 1 month (resigned 01 September 2008) |
Role | Accountant |
Country of Residence | Scotland |
Correspondence Address | Grougar House Moscow Ayrshire KA4 8PW Scotland |
Director Name | Mr Stephen George Vickers |
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Date of Birth | February 1973 (Born 51 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 01 August 2006(28 years, 6 months after company formation) |
Appointment Duration | 3 years, 6 months (resigned 10 February 2010) |
Role | Estate Manager |
Country of Residence | United Kingdom |
Correspondence Address | Field House Easter Boonraw Hawick Borders TD9 7NP Scotland |
Director Name | Mr Julian Callum Lamont |
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Date of Birth | February 1964 (Born 60 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 01 September 2008(30 years, 7 months after company formation) |
Appointment Duration | 3 months, 1 week (resigned 09 December 2008) |
Role | Chartered Accountant |
Country of Residence | Scotland |
Correspondence Address | 1 Brighouse Park Court Cramond Edinburgh EH4 6QF Scotland |
Director Name | Mr Julian Callum Lamont |
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Date of Birth | February 1964 (Born 60 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 01 September 2008(30 years, 7 months after company formation) |
Appointment Duration | 3 months, 1 week (resigned 09 December 2008) |
Role | Chartered Accountant |
Country of Residence | Scotland |
Correspondence Address | 1 Brighouse Park Court Cramond Edinburgh EH4 6QF Scotland |
Director Name | Mr Adrian Robert Dolby |
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Date of Birth | October 1963 (Born 60 years ago) |
Nationality | British |
Status | Resigned |
Appointed | 01 May 2014(36 years, 3 months after company formation) |
Appointment Duration | 8 months, 1 week (resigned 08 January 2015) |
Role | Agricultural Enterprise Leader |
Country of Residence | United Kingdom |
Correspondence Address | Buccleuch Weatherhouse Bowhill Selkirk TD7 5ES Scotland |
Website | buccleuch.com |
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Email address | [email protected] |
Telephone | 0131 5240910 |
Telephone region | Edinburgh |
Registered Address | Buccleuch Weatherhouse Bowhill Selkirk TD7 5ES Scotland |
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Constituency | Berwickshire, Roxburgh and Selkirk |
Ward | Selkirkshire |
Address Matches | Over 10 other UK companies use this postal address |
100 at £1 | B.q. Farms LTD 100.00% Ordinary |
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Year | 2014 |
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Turnover | £1,718,348 |
Gross Profit | £113,796 |
Net Worth | £1,717,756 |
Cash | £276,359 |
Current Liabilities | £559,491 |
Latest Accounts | 31 October 2022 (1 year, 5 months ago) |
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Next Accounts Due | 31 July 2024 (3 months, 1 week from now) |
Accounts Category | Audit Exemption Subsidiary |
Accounts Year End | 31 October |
Latest Return | 7 June 2023 (10 months, 2 weeks ago) |
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Next Return Due | 21 June 2024 (2 months from now) |
28 September 2012 | Delivered on: 10 October 2012 Persons entitled: Hsbc Bank PLC Classification: Standard security Secured details: All sums due or to become due. Particulars: Farm and lands of mossknowe and brockwoodlees with loophill in the county of dumfries see form for details. Outstanding |
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28 May 2010 | Delivered on: 11 June 2010 Persons entitled: Royal Bank of Scotland PLC Classification: Standard security Secured details: All sums due or to become due. Particulars: Farm and lands of roxburgh and dumfries see form for more detail. Outstanding |
14 January 2003 | Delivered on: 17 January 2003 Persons entitled: The Royal Bank of Scotland PLC Classification: Standard security Secured details: All sums due or to become due. Particulars: Subjects known as the farm and lands of lodgehill, coomes, middlemoss including part of peterburn hill, peterburn, cronksbank and others in the said counties. Outstanding |
30 September 1997 | Delivered on: 13 October 1997 Persons entitled: Ian Cummings Monteith and Another Classification: Standard security Secured details: All sums due or to become due by the terms of a minute of agreement. Particulars: 4.10 acres at summerside farm,dalkeith. Outstanding |
29 October 2020 | Audit exemption subsidiary accounts made up to 31 October 2019 (10 pages) |
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29 October 2020 | Consolidated accounts of parent company for subsidiary company period ending 31/10/19 (74 pages) |
29 October 2020 | Audit exemption statement of guarantee by parent company for period ending 31/10/19 (3 pages) |
29 October 2020 | Notice of agreement to exemption from audit of accounts for period ending 31/10/19 (4 pages) |
9 June 2020 | Confirmation statement made on 7 June 2020 with no updates (3 pages) |
19 July 2019 | Audit exemption statement of guarantee by parent company for period ending 31/10/18 (3 pages) |
19 July 2019 | Notice of agreement to exemption from audit of accounts for period ending 31/10/18 (4 pages) |
19 July 2019 | Audit exemption subsidiary accounts made up to 31 October 2018 (10 pages) |
19 July 2019 | Consolidated accounts of parent company for subsidiary company period ending 31/10/18 (71 pages) |
11 June 2019 | Confirmation statement made on 7 June 2019 with no updates (3 pages) |
27 June 2018 | Consolidated accounts of parent company for subsidiary company period ending 31/10/17 (70 pages) |
27 June 2018 | Notice of agreement to exemption from audit of accounts for period ending 31/10/17 (2 pages) |
27 June 2018 | Audit exemption subsidiary accounts made up to 31 October 2017 (14 pages) |
27 June 2018 | Audit exemption statement of guarantee by parent company for period ending 31/10/17 (3 pages) |
13 June 2018 | Confirmation statement made on 7 June 2018 with no updates (3 pages) |
21 December 2017 | Satisfaction of charge 2 in full (1 page) |
18 July 2017 | Consolidated accounts of parent company for subsidiary company period ending 31/10/16 (65 pages) |
18 July 2017 | Consolidated accounts of parent company for subsidiary company period ending 31/10/16 (65 pages) |
18 July 2017 | Audit exemption subsidiary accounts made up to 31 October 2016 (13 pages) |
18 July 2017 | Notice of agreement to exemption from audit of accounts for period ending 31/10/16 (4 pages) |
18 July 2017 | Notice of agreement to exemption from audit of accounts for period ending 31/10/16 (4 pages) |
18 July 2017 | Audit exemption statement of guarantee by parent company for period ending 31/10/16 (3 pages) |
18 July 2017 | Audit exemption subsidiary accounts made up to 31 October 2016 (13 pages) |
18 July 2017 | Audit exemption statement of guarantee by parent company for period ending 31/10/16 (3 pages) |
15 June 2017 | Confirmation statement made on 7 June 2017 with updates (5 pages) |
15 June 2017 | Confirmation statement made on 7 June 2017 with updates (5 pages) |
23 June 2016 | Full accounts made up to 31 October 2015 (17 pages) |
23 June 2016 | Full accounts made up to 31 October 2015 (17 pages) |
7 June 2016 | Annual return made up to 7 June 2016 with a full list of shareholders Statement of capital on 2016-06-07
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7 June 2016 | Annual return made up to 7 June 2016 with a full list of shareholders Statement of capital on 2016-06-07
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8 March 2016 | Satisfaction of charge 4 in full (1 page) |
8 March 2016 | Satisfaction of charge 4 in full (1 page) |
8 March 2016 | Satisfaction of charge 3 in full (1 page) |
8 March 2016 | Satisfaction of charge 3 in full (1 page) |
23 June 2015 | Annual return made up to 7 June 2015 with a full list of shareholders Statement of capital on 2015-06-23
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23 June 2015 | Annual return made up to 7 June 2015 with a full list of shareholders Statement of capital on 2015-06-23
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23 June 2015 | Annual return made up to 7 June 2015 with a full list of shareholders Statement of capital on 2015-06-23
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21 May 2015 | Full accounts made up to 31 October 2014 (17 pages) |
21 May 2015 | Full accounts made up to 31 October 2014 (17 pages) |
8 January 2015 | Termination of appointment of Adrian Robert Dolby as a director on 8 January 2015 (1 page) |
8 January 2015 | Termination of appointment of Adrian Robert Dolby as a director on 8 January 2015 (1 page) |
8 January 2015 | Termination of appointment of Adrian Robert Dolby as a director on 8 January 2015 (1 page) |
10 July 2014 | All of the property or undertaking has been released from charge 3 (2 pages) |
10 July 2014 | All of the property or undertaking has been released from charge 4 (1 page) |
10 July 2014 | All of the property or undertaking has been released from charge 3 (2 pages) |
10 July 2014 | All of the property or undertaking has been released from charge 4 (1 page) |
11 June 2014 | Annual return made up to 7 June 2014 with a full list of shareholders Statement of capital on 2014-06-11
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11 June 2014 | Annual return made up to 7 June 2014 with a full list of shareholders Statement of capital on 2014-06-11
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11 June 2014 | Annual return made up to 7 June 2014 with a full list of shareholders Statement of capital on 2014-06-11
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1 May 2014 | Appointment of Mr Adrian Robert Dolby as a director (2 pages) |
1 May 2014 | Appointment of Mr Adrian Robert Dolby as a director (2 pages) |
25 April 2014 | Full accounts made up to 31 October 2013 (18 pages) |
25 April 2014 | Full accounts made up to 31 October 2013 (18 pages) |
14 August 2013 | Registered office address changed from Head Office Weatherhouse Bowhill Selkirk TD7 5ES on 14 August 2013 (1 page) |
14 August 2013 | Registered office address changed from Head Office Weatherhouse Bowhill Selkirk TD7 5ES on 14 August 2013 (1 page) |
25 June 2013 | Annual return made up to 7 June 2013 with a full list of shareholders (4 pages) |
25 June 2013 | Annual return made up to 7 June 2013 with a full list of shareholders (4 pages) |
25 June 2013 | Annual return made up to 7 June 2013 with a full list of shareholders (4 pages) |
9 April 2013 | Full accounts made up to 31 October 2012 (18 pages) |
9 April 2013 | Full accounts made up to 31 October 2012 (18 pages) |
10 October 2012 | Particulars of a mortgage or charge / charge no: 5 (6 pages) |
10 October 2012 | Particulars of a mortgage or charge / charge no: 5 (6 pages) |
13 June 2012 | Annual return made up to 7 June 2012 with a full list of shareholders (4 pages) |
13 June 2012 | Annual return made up to 7 June 2012 with a full list of shareholders (4 pages) |
13 June 2012 | Annual return made up to 7 June 2012 with a full list of shareholders (4 pages) |
4 April 2012 | Full accounts made up to 31 October 2011 (18 pages) |
4 April 2012 | Full accounts made up to 31 October 2011 (18 pages) |
15 December 2011 | Secretary's details changed for Mr Michael James Mcgrath on 1 July 2011 (1 page) |
15 December 2011 | Secretary's details changed for Mr Michael James Mcgrath on 1 July 2011 (1 page) |
15 December 2011 | Secretary's details changed for Mr Michael James Mcgrath on 1 July 2011 (1 page) |
9 August 2011 | Termination of appointment of Andrew Guthrie as a director (1 page) |
9 August 2011 | Termination of appointment of Andrew Guthrie as a director (1 page) |
9 August 2011 | Appointment of Mr Sion Eilian Williams as a director (2 pages) |
9 August 2011 | Appointment of Mr Sion Eilian Williams as a director (2 pages) |
15 June 2011 | Annual return made up to 7 June 2011 with a full list of shareholders (4 pages) |
15 June 2011 | Annual return made up to 7 June 2011 with a full list of shareholders (4 pages) |
15 June 2011 | Annual return made up to 7 June 2011 with a full list of shareholders (4 pages) |
17 May 2011 | Full accounts made up to 31 October 2010 (18 pages) |
17 May 2011 | Full accounts made up to 31 October 2010 (18 pages) |
5 July 2010 | Full accounts made up to 31 October 2009 (19 pages) |
5 July 2010 | Full accounts made up to 31 October 2009 (19 pages) |
23 June 2010 | Resolutions
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23 June 2010 | Resolutions
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17 June 2010 | Annual return made up to 7 June 2010 with a full list of shareholders (5 pages) |
17 June 2010 | Annual return made up to 7 June 2010 with a full list of shareholders (5 pages) |
17 June 2010 | Annual return made up to 7 June 2010 with a full list of shareholders (5 pages) |
17 June 2010 | Director's details changed for Mr Andrew Mcknight Guthrie on 7 June 2010 (2 pages) |
17 June 2010 | Director's details changed for Mr Andrew Mcknight Guthrie on 7 June 2010 (2 pages) |
17 June 2010 | Director's details changed for Mr Andrew Mcknight Guthrie on 7 June 2010 (2 pages) |
11 June 2010 | Particulars of a mortgage or charge / charge no: 4 (19 pages) |
11 June 2010 | Particulars of a mortgage or charge / charge no: 4 (19 pages) |
10 February 2010 | Appointment of Mr Graeme Sean Burgess as a director (2 pages) |
10 February 2010 | Termination of appointment of Stephen Vickers as a director (1 page) |
10 February 2010 | Appointment of Mr Graeme Sean Burgess as a director (2 pages) |
10 February 2010 | Termination of appointment of Stephen Vickers as a director (1 page) |
10 August 2009 | Full accounts made up to 31 October 2008 (19 pages) |
10 August 2009 | Full accounts made up to 31 October 2008 (19 pages) |
18 June 2009 | Return made up to 07/06/09; full list of members (3 pages) |
18 June 2009 | Return made up to 07/06/09; full list of members (3 pages) |
14 January 2009 | Appointment terminated director julian lamont (1 page) |
14 January 2009 | Appointment terminated director julian lamont (1 page) |
5 September 2008 | Director appointed julian callum lamont (6 pages) |
5 September 2008 | Appointment terminated director john maclean (1 page) |
5 September 2008 | Director appointed julian callum lamont (6 pages) |
5 September 2008 | Appointment terminated director john maclean (1 page) |
28 August 2008 | Full accounts made up to 31 October 2007 (18 pages) |
28 August 2008 | Full accounts made up to 31 October 2007 (18 pages) |
26 June 2008 | Return made up to 07/06/08; full list of members (4 pages) |
26 June 2008 | Return made up to 07/06/08; full list of members (4 pages) |
27 July 2007 | Full accounts made up to 31 October 2006 (18 pages) |
27 July 2007 | Full accounts made up to 31 October 2006 (18 pages) |
6 July 2007 | Return made up to 07/06/07; no change of members (7 pages) |
6 July 2007 | Return made up to 07/06/07; no change of members (7 pages) |
17 November 2006 | Auditor's resignation (1 page) |
17 November 2006 | Auditor's resignation (1 page) |
11 August 2006 | New director appointed (2 pages) |
11 August 2006 | New director appointed (2 pages) |
8 August 2006 | Director resigned (1 page) |
8 August 2006 | Director resigned (1 page) |
8 August 2006 | Director resigned (1 page) |
8 August 2006 | New director appointed (2 pages) |
8 August 2006 | Director resigned (1 page) |
8 August 2006 | New director appointed (2 pages) |
8 August 2006 | New director appointed (2 pages) |
8 August 2006 | Director resigned (1 page) |
8 August 2006 | New director appointed (2 pages) |
8 August 2006 | Director resigned (1 page) |
27 July 2006 | Full accounts made up to 31 October 2005 (16 pages) |
27 July 2006 | Full accounts made up to 31 October 2005 (16 pages) |
5 July 2006 | Return made up to 07/06/06; full list of members (7 pages) |
5 July 2006 | Return made up to 07/06/06; full list of members (7 pages) |
27 July 2005 | Full accounts made up to 31 October 2004 (15 pages) |
27 July 2005 | Full accounts made up to 31 October 2004 (15 pages) |
1 July 2005 | Return made up to 07/06/05; full list of members (7 pages) |
1 July 2005 | Return made up to 07/06/05; full list of members (7 pages) |
10 February 2005 | Director's particulars changed (1 page) |
10 February 2005 | Director's particulars changed (1 page) |
4 November 2004 | Registered office changed on 04/11/04 from: head office weatfierhouse bowhill selkirk TD7 5ES (1 page) |
4 November 2004 | Registered office changed on 04/11/04 from: head office weatfierhouse bowhill selkirk TD7 5ES (1 page) |
1 November 2004 | Registered office changed on 01/11/04 from: thornhall house dalkeith midlothian EH22 2NQ (1 page) |
1 November 2004 | Registered office changed on 01/11/04 from: thornhall house dalkeith midlothian EH22 2NQ (1 page) |
27 August 2004 | Full accounts made up to 31 October 2003 (13 pages) |
27 August 2004 | Full accounts made up to 31 October 2003 (13 pages) |
1 July 2004 | Return made up to 07/06/04; full list of members (7 pages) |
1 July 2004 | Return made up to 07/06/04; full list of members (7 pages) |
6 February 2004 | New director appointed (3 pages) |
6 February 2004 | New director appointed (3 pages) |
22 January 2004 | New director appointed (2 pages) |
22 January 2004 | Director resigned (1 page) |
22 January 2004 | Director resigned (1 page) |
22 January 2004 | Director resigned (1 page) |
22 January 2004 | New director appointed (2 pages) |
22 January 2004 | Director resigned (1 page) |
27 November 2003 | Director resigned (1 page) |
27 November 2003 | Director resigned (1 page) |
5 November 2003 | New director appointed (3 pages) |
5 November 2003 | New director appointed (3 pages) |
4 November 2003 | New director appointed (3 pages) |
4 November 2003 | New director appointed (3 pages) |
17 July 2003 | Full accounts made up to 31 October 2002 (14 pages) |
17 July 2003 | Full accounts made up to 31 October 2002 (14 pages) |
20 June 2003 | Return made up to 07/06/03; full list of members (7 pages) |
20 June 2003 | Return made up to 07/06/03; full list of members (7 pages) |
17 January 2003 | Partic of mort/charge * (5 pages) |
17 January 2003 | Partic of mort/charge * (5 pages) |
17 June 2002 | Return made up to 07/06/02; full list of members (7 pages) |
17 June 2002 | Return made up to 07/06/02; full list of members (7 pages) |
17 June 2002 | Full accounts made up to 31 October 2001 (12 pages) |
17 June 2002 | Full accounts made up to 31 October 2001 (12 pages) |
13 June 2001 | Full accounts made up to 31 October 2000 (12 pages) |
13 June 2001 | Full accounts made up to 31 October 2000 (12 pages) |
13 June 2001 | Return made up to 07/06/01; full list of members (7 pages) |
13 June 2001 | Return made up to 07/06/01; full list of members (7 pages) |
22 June 2000 | Full accounts made up to 31 October 1999 (12 pages) |
22 June 2000 | Full accounts made up to 31 October 1999 (12 pages) |
15 June 2000 | Return made up to 07/06/00; full list of members
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15 June 2000 | Return made up to 07/06/00; full list of members
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14 June 1999 | Full accounts made up to 31 October 1998 (12 pages) |
14 June 1999 | Return made up to 07/06/99; full list of members (7 pages) |
14 June 1999 | Full accounts made up to 31 October 1998 (12 pages) |
14 June 1999 | Return made up to 07/06/99; full list of members (7 pages) |
18 December 1998 | New secretary appointed (2 pages) |
18 December 1998 | New secretary appointed (2 pages) |
18 December 1998 | Secretary resigned (1 page) |
18 December 1998 | Secretary resigned (1 page) |
23 June 1998 | Return made up to 07/06/98; no change of members (5 pages) |
23 June 1998 | Full accounts made up to 31 October 1997 (12 pages) |
23 June 1998 | Return made up to 07/06/98; no change of members (5 pages) |
23 June 1998 | Full accounts made up to 31 October 1997 (12 pages) |
13 October 1997 | Partic of mort/charge * (5 pages) |
13 October 1997 | Partic of mort/charge * (5 pages) |
20 June 1997 | Return made up to 07/06/97; no change of members (5 pages) |
20 June 1997 | Full accounts made up to 31 October 1996 (12 pages) |
20 June 1997 | Return made up to 07/06/97; no change of members (5 pages) |
20 June 1997 | Full accounts made up to 31 October 1996 (12 pages) |
26 June 1996 | Full accounts made up to 31 October 1995 (12 pages) |
26 June 1996 | Return made up to 07/06/96; full list of members (7 pages) |
26 June 1996 | Full accounts made up to 31 October 1995 (12 pages) |
26 June 1996 | Return made up to 07/06/96; full list of members (7 pages) |
6 February 1978 | Incorporation (18 pages) |
6 February 1978 | Incorporation (18 pages) |