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It is the responsibility of the company directors and company secretary, if one is appointed, to ensure that the annual return is filed with Companies House.
It has now emerged that last Friday Companies House advertised in the London Gazette its intention to strike IOS off the register of companies because it has failed to submit the annual return it was due to file by May 5 this year.
But fines can also be issued for late delivery of annual returns.
However, in areas like London and the South East, where house prices have performed more strongly, annual returns are healthier.
It enables charity trustees to update charity information online, send accounts and file annual returns more quickly and easily, and allows the public to check an organisation's details more readily.
The annual return continued its downward trend despite an increase in the monthly return from 1.2% in November to 1.5% last month.
Responsibility for completing and delivering the annual return
The curious situation is revealed in the SLA's recently submitted annual return to the Trade Union Certification Office.
The annualized return for the period was +16.78 percent for the Winslow Green Index, in spite of the bear market of 2000 through 2002, while the annual return for the S & P 500 was -2.53 percent and for the Russell 2000, +6.62 percent.
According to its latest prospectus, through 2002 the fund's 10-year annual return was 2.64 percent.
The figures to emerge so far indicate that the average pension equity fund expectation was for an annual return of 7.8pc with some expecting as high as 9pc.
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