Company NameWho Shaves The Barber ? Limited
Company StatusActive
Company Number01274703
CategoryPrivate Limited Company
Incorporation Date25 August 1976(47 years, 8 months ago)
Previous NamesElmwood Studios Limited and Elmwood Design Ltd

Business Activity

Section RArts, entertainment and recreation
SIC 9231Artistic & literary creation
SIC 90030Artistic creation

Directors

Director NameGregory Paul Taylor
Date of BirthFebruary 1962 (Born 62 years ago)
NationalityBritish
StatusCurrent
Appointed23 August 1993(17 years after company formation)
Appointment Duration30 years, 8 months
RoleMarketing Director
Country of ResidenceEngland
Correspondence Address34 Bow Street
London
WC2E 7AU
Director NameMr Daniel John Yardley
Date of BirthNovember 1977 (Born 46 years ago)
NationalityBritish
StatusCurrent
Appointed24 November 2021(45 years, 3 months after company formation)
Appointment Duration2 years, 5 months
RoleCompany Director
Country of ResidenceUnited Kingdom
Correspondence Address34 Bow Street
London
WC2E 7AU
Director NamePeter David Reid
Date of BirthOctober 1974 (Born 49 years ago)
NationalityBritish
StatusCurrent
Appointed24 November 2021(45 years, 3 months after company formation)
Appointment Duration2 years, 5 months
RoleCompany Director
Country of ResidenceEngland
Correspondence Address34 Bow Street
London
WC2E 7AU
Director NameMr Jonathan Peter Sands
Date of BirthMarch 1961 (Born 63 years ago)
NationalityBritish
StatusResigned
Appointed31 December 1991(15 years, 4 months after company formation)
Appointment Duration29 years, 11 months (resigned 24 November 2021)
RoleChairman
Country of ResidenceEngland
Correspondence AddressBishopton Mill House
Studley Road
Ripon
North Yorkshire
HG4 2QR
Director NameMr Eric Iain Longman
Date of BirthJune 1942 (Born 81 years ago)
NationalityBritish
StatusResigned
Appointed31 December 1991(15 years, 4 months after company formation)
Appointment Duration2 years, 4 months (resigned 25 May 1994)
RoleChartered Accountant
Correspondence AddressElizabeth House
Queen Street
Leeds
West Yorkshire
LS1 2TW
Secretary NameBarbara Joan Mitchell
NationalityBritish
StatusResigned
Appointed31 December 1991(15 years, 4 months after company formation)
Appointment Duration2 years, 12 months (resigned 29 December 1994)
RoleCompany Director
Correspondence Address172 Rooley Lane
Bankfoot
Bradford
West Yorkshire
BD5 8JN
Director NameDavid Anthony Gamble
Date of BirthSeptember 1961 (Born 62 years ago)
NationalityBritish
StatusResigned
Appointed23 August 1993(17 years after company formation)
Appointment Duration6 years, 9 months (resigned 09 June 2000)
RoleAccount Director
Correspondence Address58 Tewit Well Road
Harrogate
North Yorkshire
HG2 8JL
Director NameBarbara Joan Mitchell
Date of BirthMay 1935 (Born 89 years ago)
NationalityBritish
StatusResigned
Appointed23 August 1993(17 years after company formation)
Appointment Duration1 year, 4 months (resigned 29 December 1994)
RoleFinance Director
Correspondence Address172 Rooley Lane
Bankfoot
Bradford
West Yorkshire
BD5 8JN
Director NameJohn Michael Frank Owen
Date of BirthFebruary 1959 (Born 65 years ago)
NationalityBritish
StatusResigned
Appointed23 August 1993(17 years after company formation)
Appointment Duration7 years, 3 months (resigned 20 November 2000)
RoleDesign Director
Correspondence Address11 Belgrave Mews
Apperley Lane Rawdon
Leeds
West Yorkshire
LS19 6AQ
Director NameSimon Preece
Date of BirthMarch 1962 (Born 62 years ago)
NationalityBritish
StatusResigned
Appointed01 January 1994(17 years, 4 months after company formation)
Appointment Duration6 years, 10 months (resigned 20 November 2000)
RoleAccount Director
Correspondence Address1 Cross End
Kirk Lane
Embsay
North Yorkshire
BD23 6RQ
Director NameDavid Gary Swindell
Date of BirthDecember 1963 (Born 60 years ago)
NationalityBritish
StatusResigned
Appointed01 January 1994(17 years, 4 months after company formation)
Appointment Duration1 year, 8 months (resigned 08 September 1995)
RoleGraphic Designer
Correspondence Address1 Arden Lea Cottage
Queens Drive
Ilkley
West Yorkshire
LS29 9QW
Director NameMr John Philip Dewhirst
Date of BirthNovember 1962 (Born 61 years ago)
NationalityBritish
StatusResigned
Appointed09 May 1994(17 years, 8 months after company formation)
Appointment Duration5 years, 9 months (resigned 18 February 2000)
RoleChartered Accountant
Country of ResidenceEngland
Correspondence Address7 Beechwood Avenue
Shipley
West Yorkshire
BD18 4JU
Director NameClare Bruce
Date of BirthJune 1966 (Born 57 years ago)
NationalityBritish
StatusResigned
Appointed18 August 1994(17 years, 12 months after company formation)
Appointment Duration1 year, 3 months (resigned 25 November 1995)
RoleCompany Director
Correspondence Address19 Ancaster Road
West Park
Leeds
West Yorkshire
LS16 5HH
Director NameMr Ian Andrew Cochrane
Date of BirthFebruary 1951 (Born 73 years ago)
NationalityBritish
StatusResigned
Appointed01 October 1994(18 years, 1 month after company formation)
Appointment Duration6 years, 3 months (resigned 02 January 2001)
RoleBusiness Consultant
Country of ResidenceEngland
Correspondence AddressWoolton House Oval Way
Gerrards Cross
Buckinghamshire
SL9 8QD
Secretary NameMr John Philip Dewhirst
NationalityBritish
StatusResigned
Appointed29 December 1994(18 years, 4 months after company formation)
Appointment Duration5 years, 1 month (resigned 18 February 2000)
RoleChartered Accountant
Country of ResidenceEngland
Correspondence Address7 Beechwood Avenue
Shipley
West Yorkshire
BD18 4JU
Director NamePaul Edmund Dowling
Date of BirthNovember 1946 (Born 77 years ago)
NationalityBritish
StatusResigned
Appointed01 February 1995(18 years, 5 months after company formation)
Appointment Duration1 year, 11 months (resigned 31 December 1996)
RoleCommunications Manager
Correspondence AddressNidd House The Green
Nun Monkton
York
North Yorkshire
YO5 8EW
Director NamePaul Middlebrook
Date of BirthSeptember 1960 (Born 63 years ago)
NationalityBritish
StatusResigned
Appointed01 November 1995(19 years, 2 months after company formation)
Appointment Duration4 years, 8 months (resigned 30 June 2000)
RoleCompany Director
Correspondence Address11 Lancaster Road
Harrogate
North Yorkshire
HG2 0EZ
Secretary NameMrs Deborah Longbottom
NationalityBritish
StatusResigned
Appointed18 February 2000(23 years, 6 months after company formation)
Appointment Duration19 years, 4 months (resigned 05 July 2019)
RoleAccountant
Country of ResidenceUnited Kingdom
Correspondence Address105 Water Lane
Leeds
LS11 5WD
Director NameJayne Anne Barrett
Date of BirthMarch 1957 (Born 67 years ago)
NationalityBritish
StatusResigned
Appointed17 April 2000(23 years, 8 months after company formation)
Appointment Duration6 years, 5 months (resigned 30 September 2006)
RoleManaging Director
Country of ResidenceEngland
Correspondence Address7 Heber's Grove
Ilkley
West Yorkshire
LS29 7JR
Director NameRichard Scholey
Date of BirthJuly 1963 (Born 60 years ago)
NationalityBritish
StatusResigned
Appointed14 May 2001(24 years, 8 months after company formation)
Appointment Duration8 years, 11 months (resigned 30 April 2010)
RoleGraphic Designer
Country of ResidenceUnited Kingdom
Correspondence Address1 Longwood Close
Crossley Park
Halifax
West Yorkshire
HX3 0JZ
Director NameMr Nicholas Mark Ramshaw
Date of BirthMarch 1964 (Born 60 years ago)
NationalityBritish
StatusResigned
Appointed01 October 2006(30 years, 1 month after company formation)
Appointment Duration3 years, 3 months (resigned 02 January 2010)
RoleCompany Director
Country of ResidenceEngland
Correspondence Address36 Talbot Road
Leeds
West Yorkshire
LS8 1AG

Contact

Websiteelmwood.com
Telephone0113 3184500
Telephone regionLeeds

Location

Registered Address34 Bow Street
London
WC2E 7AU
RegionLondon
ConstituencyCities of London and Westminster
CountyGreater London
WardSt James's
Built Up AreaGreater London
Address MatchesOver 20 other UK companies use this postal address

Shareholders

25k at £1Elmwood Design LTD
100.00%
Ordinary
1 at £1Jonathan Sands
0.00%
Ordinary

Accounts

Latest Accounts28 February 2023 (1 year, 2 months ago)
Next Accounts Due30 November 2024 (7 months from now)
Accounts CategoryAudit Exemption Subsidiary
Accounts Year End28 February

Returns

Latest Return30 June 2023 (10 months ago)
Next Return Due14 July 2024 (2 months, 2 weeks from now)

Charges

29 September 2000Delivered on: 4 October 2000
Satisfied on: 5 January 2001
Persons entitled: The Shop Film Productions Limited

Classification: Rent deposit deed created by the company formerly k/a elmwood design limited
Secured details: All monies due or to become due from the company to the chargee under the terms of the aga (as defined) or for any claims made by the assignor under clause 2 of the assignment dated 29TH september 2000.
Particulars: First fixed charge over the deposit fund being the balance credited to san interest bearing deposit account in whicch the deposit of £6,750 is placedd.
Fully Satisfied
25 August 1989Delivered on: 14 September 1989
Satisfied on: 4 December 1998
Persons entitled: 3I PLC

Classification: Collateral debenture
Secured details: All monies due or to become due from castleco (178) limited to the chargee on any account whatsoever.
Particulars: Stock-in-trade. Work-in-progress prepayments investments. Fixed and floating charges over the undertaking and all property and assets present and future including goodwill bookdebts uncalled capital buildings fixtures fixed plant and machinery.
Fully Satisfied
2 February 1989Delivered on: 10 February 1989
Satisfied on: 6 November 1992
Persons entitled: Regina (Bradford) Limited

Classification: Charge by way of assignment
Secured details: All monies due or to become due from the company to the chargee.
Particulars: Agreement for lease dated 22.9.88 relating to land at chyll royd guiseley west yorkshire.
Fully Satisfied
25 August 1989Delivered on: 15 September 1989
Persons entitled: National Westminster Bank PLC

Classification: Mortgage debenture
Secured details: All monies due or to become due from the company to the chargee on any account whatsoever.
Particulars: A specific equitable charge over all freehold and leasehold properties and/or the proceeds of sale thereof fixed and floating charges over undertaking and all property and assets present and future including goodwill bookdebts and the benefits of any licences.
Outstanding

Filing History

7 January 2021Accounts for a dormant company made up to 31 December 2019 (3 pages)
23 December 2019Confirmation statement made on 18 December 2019 with no updates (3 pages)
11 July 2019Accounts for a dormant company made up to 31 December 2018 (4 pages)
5 July 2019Termination of appointment of Deborah Longbottom as a secretary on 5 July 2019 (1 page)
18 December 2018Confirmation statement made on 18 December 2018 with no updates (3 pages)
7 October 2018Accounts for a dormant company made up to 31 December 2017 (6 pages)
19 December 2017Confirmation statement made on 18 December 2017 with no updates (3 pages)
19 December 2017Confirmation statement made on 18 December 2017 with no updates (3 pages)
19 September 2017Accounts for a dormant company made up to 31 December 2016 (6 pages)
19 September 2017Accounts for a dormant company made up to 31 December 2016 (6 pages)
23 January 2017Confirmation statement made on 18 December 2016 with updates (5 pages)
23 January 2017Confirmation statement made on 18 December 2016 with updates (5 pages)
23 September 2016Accounts for a dormant company made up to 31 December 2015 (6 pages)
23 September 2016Accounts for a dormant company made up to 31 December 2015 (6 pages)
7 January 2016Annual return made up to 18 December 2015 with a full list of shareholders
Statement of capital on 2016-01-07
  • GBP 25,000
(4 pages)
7 January 2016Annual return made up to 18 December 2015 with a full list of shareholders
Statement of capital on 2016-01-07
  • GBP 25,000
(4 pages)
25 August 2015Accounts for a dormant company made up to 31 December 2014 (6 pages)
25 August 2015Accounts for a dormant company made up to 31 December 2014 (6 pages)
18 December 2014Annual return made up to 18 December 2014 with a full list of shareholders
Statement of capital on 2014-12-18
  • GBP 25,000
(4 pages)
18 December 2014Annual return made up to 18 December 2014 with a full list of shareholders
Statement of capital on 2014-12-18
  • GBP 25,000
(4 pages)
22 October 2014Accounts for a dormant company made up to 31 December 2013 (5 pages)
22 October 2014Accounts for a dormant company made up to 31 December 2013 (5 pages)
7 January 2014Annual return made up to 18 December 2013 with a full list of shareholders
Statement of capital on 2014-01-07
  • GBP 25,000
(4 pages)
7 January 2014Annual return made up to 18 December 2013 with a full list of shareholders
Statement of capital on 2014-01-07
  • GBP 25,000
(4 pages)
26 September 2013Accounts for a dormant company made up to 31 December 2012 (7 pages)
26 September 2013Accounts for a dormant company made up to 31 December 2012 (7 pages)
21 January 2013Annual return made up to 18 December 2012 with a full list of shareholders (4 pages)
21 January 2013Annual return made up to 18 December 2012 with a full list of shareholders (4 pages)
18 January 2013Secretary's details changed for Deborah Longbottom on 9 January 2012 (1 page)
18 January 2013Secretary's details changed for Deborah Longbottom on 9 January 2012 (1 page)
18 January 2013Secretary's details changed for Deborah Longbottom on 9 January 2012 (1 page)
13 November 2012Registered office address changed from Elmwood House Ghyll Royd Guiseley Leeds LS20 9LT on 13 November 2012 (1 page)
13 November 2012Registered office address changed from Elmwood House Ghyll Royd Guiseley Leeds LS20 9LT on 13 November 2012 (1 page)
5 October 2012Accounts for a dormant company made up to 31 December 2011 (6 pages)
5 October 2012Accounts for a dormant company made up to 31 December 2011 (6 pages)
20 December 2011Annual return made up to 18 December 2011 with a full list of shareholders (5 pages)
20 December 2011Annual return made up to 18 December 2011 with a full list of shareholders (5 pages)
2 September 2011Accounts for a dormant company made up to 31 December 2010 (5 pages)
2 September 2011Accounts for a dormant company made up to 31 December 2010 (5 pages)
20 December 2010Annual return made up to 18 December 2010 with a full list of shareholders (5 pages)
20 December 2010Annual return made up to 18 December 2010 with a full list of shareholders (5 pages)
20 December 2010Director's details changed for Gregory Paul Taylor on 20 December 2010 (2 pages)
20 December 2010Director's details changed for Gregory Paul Taylor on 20 December 2010 (2 pages)
22 September 2010Accounts for a dormant company made up to 31 December 2009 (5 pages)
22 September 2010Accounts for a dormant company made up to 31 December 2009 (5 pages)
11 May 2010Termination of appointment of Richard Scholey as a director (1 page)
11 May 2010Termination of appointment of Richard Scholey as a director (1 page)
9 March 2010Termination of appointment of Nicholas Ramshaw as a director (1 page)
9 March 2010Termination of appointment of Nicholas Ramshaw as a director (1 page)
5 March 2010Annual return made up to 18 December 2009 with a full list of shareholders (6 pages)
5 March 2010Annual return made up to 18 December 2009 with a full list of shareholders (6 pages)
4 March 2010Director's details changed for Nicholas Mark Ramshaw on 18 December 2009 (2 pages)
4 March 2010Director's details changed for Nicholas Mark Ramshaw on 18 December 2009 (2 pages)
17 August 2009Total exemption full accounts made up to 31 December 2008 (5 pages)
17 August 2009Total exemption full accounts made up to 31 December 2008 (5 pages)
27 January 2009Return made up to 18/12/08; no change of members (10 pages)
27 January 2009Return made up to 18/12/08; no change of members (10 pages)
2 October 2008Total exemption full accounts made up to 31 December 2007 (5 pages)
2 October 2008Total exemption full accounts made up to 31 December 2007 (5 pages)
23 June 2008Return made up to 18/12/07; no change of members
  • 363(287) ‐ Registered office changed on 23/06/08
  • 363(288) ‐ Director's particulars changed
(8 pages)
23 June 2008Return made up to 18/12/07; no change of members
  • 363(287) ‐ Registered office changed on 23/06/08
  • 363(288) ‐ Director's particulars changed
(8 pages)
27 September 2007Total exemption full accounts made up to 31 December 2006 (5 pages)
27 September 2007Total exemption full accounts made up to 31 December 2006 (5 pages)
19 January 2007Return made up to 18/12/06; full list of members (8 pages)
19 January 2007Return made up to 18/12/06; full list of members (8 pages)
8 November 2006Director resigned (1 page)
8 November 2006Director resigned (1 page)
24 October 2006New director appointed (2 pages)
24 October 2006New director appointed (2 pages)
26 September 2006Total exemption full accounts made up to 31 December 2005 (5 pages)
26 September 2006Total exemption full accounts made up to 31 December 2005 (5 pages)
27 January 2006Return made up to 18/12/05; full list of members (8 pages)
27 January 2006Return made up to 18/12/05; full list of members (8 pages)
18 May 2005Total exemption full accounts made up to 31 December 2004 (5 pages)
18 May 2005Total exemption full accounts made up to 31 December 2004 (5 pages)
30 December 2004Return made up to 18/12/04; full list of members (8 pages)
30 December 2004Return made up to 18/12/04; full list of members (8 pages)
8 October 2004Total exemption full accounts made up to 31 December 2003 (5 pages)
8 October 2004Total exemption full accounts made up to 31 December 2003 (5 pages)
30 December 2003Return made up to 18/12/03; full list of members (8 pages)
30 December 2003Return made up to 18/12/03; full list of members (8 pages)
8 May 2003Accounts made up to 31 December 2002 (5 pages)
8 May 2003Accounts made up to 31 December 2002 (5 pages)
7 January 2003Return made up to 18/12/02; full list of members
  • 363(288) ‐ Director's particulars changed
(8 pages)
7 January 2003Return made up to 18/12/02; full list of members
  • 363(288) ‐ Director's particulars changed
(8 pages)
8 May 2002Accounts made up to 31 December 2001 (5 pages)
8 May 2002Accounts made up to 31 December 2001 (5 pages)
28 December 2001Return made up to 18/12/01; full list of members
  • 363(288) ‐ Secretary's particulars changed;director's particulars changed
(7 pages)
28 December 2001Return made up to 18/12/01; full list of members
  • 363(288) ‐ Secretary's particulars changed;director's particulars changed
(7 pages)
27 September 2001Accounts made up to 31 December 2000 (6 pages)
27 September 2001Accounts made up to 31 December 2000 (6 pages)
25 July 2001Auditor's resignation (1 page)
25 July 2001Auditor's resignation (1 page)
24 May 2001New director appointed (2 pages)
24 May 2001New director appointed (2 pages)
20 February 2001Director resigned (1 page)
20 February 2001Director resigned (1 page)
5 January 2001Declaration of satisfaction of mortgage/charge (2 pages)
5 January 2001Declaration of satisfaction of mortgage/charge (2 pages)
4 January 2001Return made up to 31/12/00; full list of members
  • 363(288) ‐ Director's particulars changed
(7 pages)
4 January 2001Return made up to 31/12/00; full list of members
  • 363(288) ‐ Director's particulars changed
(7 pages)
4 December 2000Director resigned (1 page)
4 December 2000Director resigned (1 page)
4 December 2000Director resigned (1 page)
4 December 2000Director resigned (1 page)
20 October 2000Accounts for a small company made up to 31 December 1999 (5 pages)
20 October 2000Accounts for a small company made up to 31 December 1999 (5 pages)
4 October 2000Particulars of mortgage/charge (3 pages)
4 October 2000Particulars of mortgage/charge (3 pages)
21 July 2000Director resigned (1 page)
21 July 2000Director resigned (1 page)
21 July 2000Director resigned (1 page)
21 July 2000Director resigned (1 page)
21 July 2000Director resigned (1 page)
21 July 2000Director resigned (1 page)
20 July 2000Resolutions
  • WRES09 ‐ Written resolution of authority to purchase a number of shares
(2 pages)
20 July 2000£ ic 25000/22413 19/06/00 £ sr 2587@1=2587 (1 page)
20 July 2000£ ic 25000/22413 19/06/00 £ sr 2587@1=2587 (1 page)
20 July 2000Resolutions
  • WRES09 ‐ Written resolution of authority to purchase a number of shares
(2 pages)
3 July 2000Company name changed elmwood design LTD\certificate issued on 04/07/00 (2 pages)
3 July 2000Company name changed elmwood design LTD\certificate issued on 04/07/00 (2 pages)
18 May 2000Resolutions
  • WRES08 ‐ Written resolution of authority to purchase own shares out of capital
(2 pages)
18 May 2000Resolutions
  • WRES08 ‐ Written resolution of authority to purchase own shares out of capital
(2 pages)
17 May 2000New director appointed (2 pages)
17 May 2000New director appointed (2 pages)
17 May 2000New director appointed (2 pages)
17 May 2000New director appointed (2 pages)
17 May 2000New director appointed (2 pages)
17 May 2000New director appointed (2 pages)
17 May 2000New director appointed (2 pages)
17 May 2000New director appointed (2 pages)
5 March 2000New secretary appointed (2 pages)
5 March 2000New secretary appointed (2 pages)
5 March 2000Secretary resigned;director resigned (1 page)
5 March 2000Secretary resigned;director resigned (1 page)
22 December 1999Return made up to 31/12/99; full list of members
  • 363(288) ‐ Director's particulars changed
(8 pages)
22 December 1999Return made up to 31/12/99; full list of members
  • 363(288) ‐ Director's particulars changed
(8 pages)
1 May 1999Accounts for a small company made up to 31 December 1998 (5 pages)
1 May 1999Accounts for a small company made up to 31 December 1998 (5 pages)
4 January 1999Return made up to 31/12/98; full list of members (8 pages)
4 January 1999Return made up to 31/12/98; full list of members (8 pages)
4 December 1998Declaration of satisfaction of mortgage/charge (1 page)
4 December 1998Declaration of satisfaction of mortgage/charge (1 page)
28 September 1998Auditor's resignation (1 page)
28 September 1998Auditor's resignation (1 page)
14 May 1998Accounts for a small company made up to 31 December 1997 (5 pages)
14 May 1998Accounts for a small company made up to 31 December 1997 (5 pages)
30 December 1997Return made up to 31/12/97; no change of members
  • 363(288) ‐ Director's particulars changed
(6 pages)
30 December 1997Return made up to 31/12/97; no change of members
  • 363(288) ‐ Director's particulars changed
(6 pages)
21 May 1997Accounts for a small company made up to 31 December 1996 (5 pages)
21 May 1997Accounts for a small company made up to 31 December 1996 (5 pages)
21 April 1997Director resigned (1 page)
21 April 1997Director resigned (1 page)
30 December 1996Return made up to 31/12/96; no change of members
  • 363(288) ‐ Secretary's particulars changed;director's particulars changed
(6 pages)
30 December 1996Return made up to 31/12/96; no change of members
  • 363(288) ‐ Secretary's particulars changed;director's particulars changed
(6 pages)
8 May 1996Accounts for a small company made up to 31 December 1995 (5 pages)
8 May 1996Accounts for a small company made up to 31 December 1995 (5 pages)
20 December 1995Return made up to 31/12/95; full list of members
  • 363(288) ‐ Secretary's particulars changed;director resigned
(8 pages)
20 December 1995New director appointed (2 pages)
20 December 1995Return made up to 31/12/95; full list of members
  • 363(288) ‐ Secretary's particulars changed;director resigned
(8 pages)
20 December 1995New director appointed (2 pages)
29 November 1995Director resigned (2 pages)
29 November 1995Director resigned (2 pages)
24 October 1995Director resigned (2 pages)
24 October 1995Director resigned (2 pages)
14 September 1995Accounts for a small company made up to 31 December 1994 (5 pages)
14 September 1995Accounts for a small company made up to 31 December 1994 (5 pages)
30 May 1995New director appointed (2 pages)
30 May 1995New director appointed (2 pages)
10 October 1989Resolutions
  • SRES01 ‐ Special resolution of alteration of Memorandum of Association
(4 pages)
25 August 1976Incorporation (13 pages)