Company NameABEX Power Components Ltd.
Company StatusActive
Company Number01905949
CategoryPrivate Limited Company
Incorporation Date17 April 1985(39 years ago)
Previous NameABEX Bearing Co. Limited

Business Activity

Section SOther service activities
SIC 9305Other service activities
SIC 96090Other service activities n.e.c.

Directors

Director NameMr Michael Norman Barrett
Date of BirthMarch 1953 (Born 71 years ago)
NationalityBritish
StatusCurrent
Appointed31 December 1991(6 years, 8 months after company formation)
Appointment Duration32 years, 3 months
RoleManaging Director
Country of ResidenceUnited Kingdom
Correspondence AddressWest Croft House Downham Road
Chatburn
Clitheroe
Lancashire
BB7 4AU
Director NameMrs Anne Barrett
Date of BirthJuly 1955 (Born 68 years ago)
NationalityBritish
StatusCurrent
Appointed01 January 1995(9 years, 8 months after company formation)
Appointment Duration29 years, 3 months
RoleSecretary
Country of ResidenceUnited Kingdom
Correspondence AddressSuites 5 & 6 The Printworks Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB
Secretary NameMrs Anne Barrett
NationalityBritish
StatusCurrent
Appointed31 December 1995(10 years, 8 months after company formation)
Appointment Duration28 years, 3 months
RoleSecretary
Country of ResidenceUnited Kingdom
Correspondence AddressSuites 5 & 6 The Printworks Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB
Director NameMrs Jayne Hosler-Cowburn
Date of BirthFebruary 1966 (Born 58 years ago)
NationalityBritish
StatusCurrent
Appointed01 January 2018(32 years, 8 months after company formation)
Appointment Duration6 years, 3 months
RoleAdministrator
Country of ResidenceUnited Kingdom
Correspondence AddressThe Warehouse Off Smethurst Lane
Pemberton
Wigan
Lancashire
WN5 8BL
Director NameMrs Janice Spargo
Date of BirthFebruary 1966 (Born 58 years ago)
NationalityBritish
StatusCurrent
Appointed01 January 2018(32 years, 8 months after company formation)
Appointment Duration6 years, 3 months
RoleSales Manager
Country of ResidenceUnited Kingdom
Correspondence AddressThe Warehouse Off Smethurst Lane
Pemberton
Wigan
Lancashire
WN5 8BL
Director NameMr Jonathan Richard Westhead
Date of BirthJanuary 1964 (Born 60 years ago)
NationalityBritish
StatusCurrent
Appointed01 January 2018(32 years, 8 months after company formation)
Appointment Duration6 years, 3 months
RoleSales Executive
Country of ResidenceUnited Kingdom
Correspondence AddressThe Warehouse Off Smethurst Lane
Pemberton
Wigan
Lancashire
WN5 8BL
Director NameRaymond Thomas Johnson
Date of BirthJuly 1947 (Born 76 years ago)
NationalityBritish
StatusResigned
Appointed31 December 1991(6 years, 8 months after company formation)
Appointment Duration12 years, 2 months (resigned 25 March 2004)
RoleCompany Director
Correspondence Address23 Grange Close
Oswaldtwistle
Accrington
Lancashire
BB5 3TN
Director NameMr Arthur Westall
Date of BirthFebruary 1920 (Born 104 years ago)
NationalityBritish
StatusResigned
Appointed31 December 1991(6 years, 8 months after company formation)
Appointment Duration8 months (resigned 31 August 1992)
RoleBearing Factors
Correspondence Address2 Marsden Fold
Nelson
Lancashire
BB9 0ET
Secretary NameMr Arthur Westall
NationalityBritish
StatusResigned
Appointed31 December 1991(6 years, 8 months after company formation)
Appointment Duration8 months (resigned 31 August 1992)
RoleCompany Director
Correspondence Address2 Marsden Fold
Nelson
Lancashire
BB9 0ET
Director NameHelen Sonia Westall
Date of BirthJanuary 1924 (Born 100 years ago)
NationalityBritish
StatusResigned
Appointed01 September 1992(7 years, 4 months after company formation)
Appointment Duration2 years, 4 months (resigned 31 December 1994)
RoleCompany Director
Correspondence Address2 Marsden Fold
Nelson
Lancashire
BB9 0ET
Secretary NameHelen Sonia Westall
NationalityBritish
StatusResigned
Appointed01 September 1992(7 years, 4 months after company formation)
Appointment Duration2 years, 4 months (resigned 31 December 1994)
RoleCompany Director
Correspondence Address2 Marsden Fold
Nelson
Lancashire
BB9 0ET
Director NameMr Donald Vincent Billingsley
Date of BirthJanuary 1958 (Born 66 years ago)
NationalityBritish
StatusResigned
Appointed05 April 1993(7 years, 11 months after company formation)
Appointment Duration4 years, 5 months (resigned 01 September 1997)
RoleCompany Director
Correspondence Address99 Cloverfield
Clayton Le Woods
Chorley
Lancashire
PR6 7RY
Director NameMr Wayne Edwards
Date of BirthAugust 1966 (Born 57 years ago)
NationalityBritish
StatusResigned
Appointed05 April 1993(7 years, 11 months after company formation)
Appointment Duration12 years, 3 months (resigned 08 July 2005)
RoleCompany Director
Country of ResidenceEngland
Correspondence Address170 Scarisbrick Road
Southport
PR8 6LR
Director NameMr Colin Robert Hardy
Date of BirthJanuary 1970 (Born 54 years ago)
NationalityBritish
StatusResigned
Appointed01 September 1997(12 years, 4 months after company formation)
Appointment Duration10 years, 12 months (resigned 26 August 2008)
RoleCompany Director
Country of ResidenceEngland
Correspondence Address39 Palace Road
Birkdale
Southport
Merseyside
PR8 2BY
Director NameMichael John Keegan
Date of BirthFebruary 1960 (Born 64 years ago)
NationalityBritish
StatusResigned
Appointed01 September 1997(12 years, 4 months after company formation)
Appointment Duration7 years, 6 months (resigned 28 February 2005)
RoleCompany Director
Correspondence Address1 Lenora Street
Dean
Bolton
Lancashire
BL3 4EZ

Contact

Websitewww.abexpower.co.uk
Email address[email protected]
Telephone01942 222928
Telephone regionWigan

Location

Registered AddressThe Warehouse
Lamberhead Ind Estate
Off Smethurst Lane Pemberton
Wigan
WN5 8EG
RegionNorth West
ConstituencyWigan
CountyGreater Manchester
WardPemberton
Built Up AreaWigan

Shareholders

500 at £1Janice Spargo
8.33%
Ordinary A
500 at £1Jayne Cowburn
8.33%
Ordinary A
500 at £1Jonathan Richard Westhead
8.33%
Ordinary A
2.3k at £1Anne Barrett
37.50%
Ordinary
2.3k at £1M.n. Barrett
37.50%
Ordinary

Financials

Year2014
Net Worth£468,407
Cash£128,602
Current Liabilities£815,363

Accounts

Latest Accounts30 April 2023 (11 months, 3 weeks ago)
Next Accounts Due31 January 2025 (9 months, 2 weeks from now)
Accounts CategoryTotal Exemption Full
Accounts Year End30 April

Returns

Latest Return31 December 2023 (3 months, 3 weeks ago)
Next Return Due14 January 2025 (8 months, 4 weeks from now)

Charges

28 June 2005Delivered on: 29 June 2005
Persons entitled: The Royal Bank of Scotland Commercial Services Limited

Classification: Fixed and floating charge
Secured details: All monies due or to become due from the company to the chargee on any account whatsoever under the terms of the aforementioned instrument creating or evidencing the charge.
Particulars: 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. See the mortgage charge document for full details.
Outstanding
12 September 2003Delivered on: 2 October 2003
Persons entitled: Royal Bank Invoice Finance Limited S

Classification: Fixed and floating charge
Secured details: All monies due or to become due from the company to the chargee on any account whatsoever under the terms of the aforementioned instrument creating or evidencing the charge.
Particulars: By way of fixed charge all debts and their related rights which fail to vest absolutely and effectively in the security holder.by way of floating charge all the undertaking all the property rights and assets of the company including stock in trade and its uncalled capital.
Outstanding
17 December 1992Delivered on: 23 December 1992
Persons entitled: Close Brothers Limited

Classification: Credit agreement
Secured details: £25721.00.
Particulars: All right title and interest in and to all sums payable under the insurance.
Outstanding
17 September 1991Delivered on: 23 September 1991
Persons entitled: The Royal Bank of Scotland PLC.

Classification: Legal charge
Secured details: All monies due or to become due from the company to the chargee on any account whatsoever.
Particulars: By way of legal mortgage:- unit 3, manway business park, canal road, timperley, cheshire. Fixed charge over all plant machinery implements utensils furniture and equipment.
Outstanding
18 August 1989Delivered on: 23 August 1989
Persons entitled: The Royal Bank of Scotland PLC.

Classification: Debenture
Secured details: All monies due or to become due from the company to the chargee on any account whatsoever.
Particulars: All intellectual property rights, choses in action & claims.. 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.
Outstanding

Filing History

12 September 2023Total exemption full accounts made up to 30 April 2023 (12 pages)
23 January 2023Director's details changed for Mrs Anne Barrett on 19 January 2023 (2 pages)
23 January 2023Change of details for Mrs Anne Barrett as a person with significant control on 19 January 2023 (2 pages)
23 January 2023Director's details changed for Mr Michael Norman Barrett on 19 January 2023 (2 pages)
23 January 2023Change of details for Mr Michael Norman Barrett as a person with significant control on 19 January 2023 (2 pages)
19 January 2023Confirmation statement made on 31 December 2022 with updates (4 pages)
10 January 2023Change of details for Mr Michael Norman Barrett as a person with significant control on 10 January 2023 (2 pages)
10 January 2023Director's details changed for Mr Michael Norman Barrett on 10 January 2023 (2 pages)
6 October 2022Total exemption full accounts made up to 30 April 2022 (12 pages)
18 January 2022Confirmation statement made on 31 December 2021 with updates (4 pages)
25 November 2021Total exemption full accounts made up to 30 April 2021 (12 pages)
21 October 2021Change of details for Mrs Anne Barrett as a person with significant control on 20 October 2021 (2 pages)
21 October 2021Director's details changed for Mr Michael Norman Barrett on 19 October 2021 (2 pages)
21 October 2021Change of details for Mr Michael Norman Barrett as a person with significant control on 19 October 2021 (2 pages)
21 October 2021Director's details changed for Mrs Anne Barrett on 20 October 2021 (2 pages)
25 January 2021Confirmation statement made on 31 December 2020 with updates (5 pages)
21 January 2021Change of details for Mrs Anne Barrett as a person with significant control on 6 April 2020 (2 pages)
20 January 2021Secretary's details changed for Mrs Anne Barrett on 9 December 2020 (1 page)
20 January 2021Director's details changed for Mrs Anne Barrett on 9 December 2020 (2 pages)
20 January 2021Change of details for Mr Michael Norman Barrett as a person with significant control on 6 April 2020 (2 pages)
20 January 2021Change of details for Mrs Anne Barrett as a person with significant control on 9 December 2020 (2 pages)
14 December 2020Total exemption full accounts made up to 30 April 2020 (12 pages)
16 September 2020Satisfaction of charge 4 in full (1 page)
10 September 2020Satisfaction of charge 3 in full (1 page)
10 September 2020Satisfaction of charge 2 in full (1 page)
10 September 2020Satisfaction of charge 1 in full (1 page)
21 January 2020Total exemption full accounts made up to 30 April 2019 (12 pages)
6 January 2020Confirmation statement made on 31 December 2019 with updates (4 pages)
25 January 2019Total exemption full accounts made up to 30 April 2018 (12 pages)
2 January 2019Confirmation statement made on 31 December 2018 with updates (4 pages)
17 October 2018Appointment of Mrs Janice Spargo as a director on 1 January 2018 (2 pages)
17 October 2018Appointment of Mrs Jayne Hosler-Cowburn as a director on 1 January 2018 (2 pages)
17 October 2018Appointment of Mr Jonathan Richard Westhead as a director on 1 January 2018 (2 pages)
30 January 2018Total exemption full accounts made up to 30 April 2017 (12 pages)
4 January 2018Confirmation statement made on 31 December 2017 with updates (4 pages)
11 January 2017Confirmation statement made on 31 December 2016 with updates (7 pages)
11 January 2017Confirmation statement made on 31 December 2016 with updates (7 pages)
30 September 2016Total exemption small company accounts made up to 30 April 2016 (8 pages)
30 September 2016Total exemption small company accounts made up to 30 April 2016 (8 pages)
4 January 2016Annual return made up to 31 December 2015 with a full list of shareholders
Statement of capital on 2016-01-04
  • GBP 6,000
(6 pages)
4 January 2016Annual return made up to 31 December 2015 with a full list of shareholders
Statement of capital on 2016-01-04
  • GBP 6,000
(6 pages)
5 November 2015Statement of capital following an allotment of shares on 1 November 2015
  • GBP 6,000
(3 pages)
5 November 2015Statement of capital following an allotment of shares on 1 November 2015
  • GBP 6,000
(3 pages)
5 November 2015Statement of capital following an allotment of shares on 1 November 2015
  • GBP 6,000
(3 pages)
4 November 2015Total exemption small company accounts made up to 30 April 2015 (8 pages)
4 November 2015Total exemption small company accounts made up to 30 April 2015 (8 pages)
5 January 2015Annual return made up to 31 December 2014 with a full list of shareholders
Statement of capital on 2015-01-05
  • GBP 5,000
(6 pages)
5 January 2015Annual return made up to 31 December 2014 with a full list of shareholders
Statement of capital on 2015-01-05
  • GBP 5,000
(6 pages)
13 November 2014Total exemption small company accounts made up to 30 April 2014 (9 pages)
13 November 2014Total exemption small company accounts made up to 30 April 2014 (9 pages)
21 January 2014Annual return made up to 31 December 2013 with a full list of shareholders
Statement of capital on 2014-01-21
  • GBP 5,000
(6 pages)
21 January 2014Annual return made up to 31 December 2013 with a full list of shareholders
Statement of capital on 2014-01-21
  • GBP 5,000
(6 pages)
14 January 2014Total exemption small company accounts made up to 30 April 2013 (9 pages)
14 January 2014Total exemption small company accounts made up to 30 April 2013 (9 pages)
8 January 2013Annual return made up to 31 December 2012 with a full list of shareholders (6 pages)
8 January 2013Annual return made up to 31 December 2012 with a full list of shareholders (6 pages)
19 September 2012Total exemption small company accounts made up to 30 April 2012 (7 pages)
19 September 2012Total exemption small company accounts made up to 30 April 2012 (7 pages)
24 April 2012Purchase of own shares. (3 pages)
24 April 2012Purchase of own shares. (3 pages)
2 April 2012Statement of capital following an allotment of shares on 18 March 2012
  • GBP 5,000
(4 pages)
2 April 2012Statement of capital following an allotment of shares on 18 March 2012
  • GBP 5,000
(4 pages)
2 April 2012Resolutions
  • RES01 ‐ Resolution of Memorandum and/or Articles of Association
(21 pages)
2 April 2012Resolutions
  • RES01 ‐ Resolution of Memorandum and/or Articles of Association
(21 pages)
23 January 2012Annual return made up to 31 December 2011 with a full list of shareholders (5 pages)
23 January 2012Annual return made up to 31 December 2011 with a full list of shareholders (5 pages)
8 November 2011Total exemption small company accounts made up to 30 April 2011 (7 pages)
8 November 2011Total exemption small company accounts made up to 30 April 2011 (7 pages)
21 January 2011Total exemption small company accounts made up to 30 April 2010 (7 pages)
21 January 2011Total exemption small company accounts made up to 30 April 2010 (7 pages)
21 January 2011Annual return made up to 31 December 2010 with a full list of shareholders (5 pages)
21 January 2011Annual return made up to 31 December 2010 with a full list of shareholders (5 pages)
27 April 2010First Gazette notice for compulsory strike-off (1 page)
27 April 2010First Gazette notice for compulsory strike-off (1 page)
24 April 2010Compulsory strike-off action has been discontinued (1 page)
24 April 2010Compulsory strike-off action has been discontinued (1 page)
21 April 2010Director's details changed for Michael Norman Barrett on 1 December 2009 (2 pages)
21 April 2010Annual return made up to 31 December 2009 with a full list of shareholders (5 pages)
21 April 2010Director's details changed for Anne Barrett on 1 December 2009 (2 pages)
21 April 2010Director's details changed for Michael Norman Barrett on 1 December 2009 (2 pages)
21 April 2010Annual return made up to 31 December 2009 with a full list of shareholders (5 pages)
21 April 2010Director's details changed for Michael Norman Barrett on 1 December 2009 (2 pages)
21 April 2010Director's details changed for Anne Barrett on 1 December 2009 (2 pages)
21 April 2010Director's details changed for Anne Barrett on 1 December 2009 (2 pages)
12 January 2010Total exemption small company accounts made up to 30 April 2009 (7 pages)
12 January 2010Total exemption small company accounts made up to 30 April 2009 (7 pages)
27 March 2009Return made up to 31/12/08; full list of members (4 pages)
27 March 2009Return made up to 31/12/08; full list of members (4 pages)
26 March 2009Director's change of particulars / michael barrett / 26/03/2009 (1 page)
26 March 2009Director's change of particulars / michael barrett / 26/03/2009 (1 page)
20 February 2009Appointment terminated director colin hardy (1 page)
20 February 2009Appointment terminated director colin hardy (1 page)
19 February 2009Total exemption small company accounts made up to 30 April 2008 (7 pages)
19 February 2009Total exemption small company accounts made up to 30 April 2008 (7 pages)
21 February 2008Director's particulars changed (1 page)
21 February 2008Return made up to 31/12/07; full list of members (3 pages)
21 February 2008Director's particulars changed (1 page)
21 February 2008Return made up to 31/12/07; full list of members (3 pages)
20 July 2007Total exemption small company accounts made up to 30 April 2007 (8 pages)
20 July 2007Total exemption small company accounts made up to 30 April 2007 (8 pages)
27 February 2007Total exemption small company accounts made up to 30 April 2006 (8 pages)
27 February 2007Total exemption small company accounts made up to 30 April 2006 (8 pages)
5 January 2007Return made up to 31/12/06; full list of members (3 pages)
5 January 2007Return made up to 31/12/06; full list of members (3 pages)
1 March 2006Total exemption small company accounts made up to 30 April 2005 (8 pages)
1 March 2006Total exemption small company accounts made up to 30 April 2005 (8 pages)
4 January 2006Return made up to 31/12/05; full list of members (3 pages)
4 January 2006Return made up to 31/12/05; full list of members (3 pages)
3 January 2006Return made up to 31/12/04; full list of members (3 pages)
3 January 2006Return made up to 31/12/04; full list of members (3 pages)
8 August 2005Director resigned (1 page)
8 August 2005Director resigned (1 page)
30 June 2005Director resigned (1 page)
30 June 2005Director resigned (1 page)
29 June 2005Particulars of mortgage/charge (5 pages)
29 June 2005Particulars of mortgage/charge (5 pages)
10 February 2005Total exemption small company accounts made up to 30 April 2004 (9 pages)
10 February 2005Total exemption small company accounts made up to 30 April 2004 (9 pages)
30 March 2004Director resigned (1 page)
30 March 2004Director resigned (1 page)
16 January 2004Accounts for a small company made up to 30 April 2003 (7 pages)
16 January 2004Accounts for a small company made up to 30 April 2003 (7 pages)
7 January 2004Return made up to 31/12/03; full list of members
  • 363(288) ‐ Director's particulars changed
(9 pages)
7 January 2004Return made up to 31/12/03; full list of members
  • 363(288) ‐ Director's particulars changed
(9 pages)
2 October 2003Particulars of mortgage/charge (3 pages)
2 October 2003Particulars of mortgage/charge (3 pages)
28 February 2003Accounts for a small company made up to 30 April 2002 (8 pages)
28 February 2003Accounts for a small company made up to 30 April 2002 (8 pages)
25 January 2003Return made up to 31/12/02; full list of members (9 pages)
25 January 2003Return made up to 31/12/02; full list of members (9 pages)
21 January 2002Return made up to 31/12/01; full list of members
  • 363(288) ‐ Secretary's particulars changed;director's particulars changed
(8 pages)
21 January 2002Return made up to 31/12/01; full list of members
  • 363(288) ‐ Secretary's particulars changed;director's particulars changed
(8 pages)
16 January 2002Accounts for a small company made up to 30 April 2001 (9 pages)
16 January 2002Accounts for a small company made up to 30 April 2001 (9 pages)
5 February 2001Return made up to 31/12/00; full list of members (8 pages)
5 February 2001Return made up to 31/12/00; full list of members (8 pages)
19 January 2001Accounts for a small company made up to 30 April 2000 (9 pages)
19 January 2001Accounts for a small company made up to 30 April 2000 (9 pages)
2 June 2000Return made up to 31/12/99; full list of members (6 pages)
2 June 2000Return made up to 31/12/99; full list of members (6 pages)
28 February 2000Accounts for a small company made up to 30 April 1999 (9 pages)
28 February 2000Accounts for a small company made up to 30 April 1999 (9 pages)
2 March 1999Accounts for a small company made up to 30 April 1998 (9 pages)
2 March 1999Accounts for a small company made up to 30 April 1998 (9 pages)
13 January 1999Director's particulars changed (1 page)
13 January 1999Director's particulars changed (1 page)
13 January 1999Return made up to 31/12/98; no change of members
  • 363(288) ‐ Director's particulars changed
(6 pages)
13 January 1999Return made up to 31/12/98; no change of members
  • 363(288) ‐ Director's particulars changed
(6 pages)
26 February 1998Director's particulars changed (1 page)
26 February 1998Return made up to 31/12/97; full list of members (8 pages)
26 February 1998Director's particulars changed (1 page)
26 February 1998Director's particulars changed (1 page)
26 February 1998Secretary's particulars changed;director's particulars changed (1 page)
26 February 1998Secretary's particulars changed;director's particulars changed (1 page)
26 February 1998Return made up to 31/12/97; full list of members (8 pages)
26 February 1998Director's particulars changed (1 page)
12 February 1998Accounts for a small company made up to 30 April 1997 (9 pages)
12 February 1998Accounts for a small company made up to 30 April 1997 (9 pages)
11 November 1997New director appointed (2 pages)
11 November 1997New director appointed (2 pages)
11 November 1997New director appointed (2 pages)
11 November 1997Director resigned (1 page)
11 November 1997New director appointed (2 pages)
11 November 1997Director resigned (1 page)
4 March 1997Accounts for a small company made up to 30 April 1996 (10 pages)
4 March 1997Accounts for a small company made up to 30 April 1996 (10 pages)
20 December 1996Return made up to 31/12/96; no change of members (6 pages)
20 December 1996Return made up to 31/12/96; no change of members (6 pages)
2 April 1996New secretary appointed (2 pages)
2 April 1996Return made up to 31/12/95; no change of members (6 pages)
2 April 1996Return made up to 31/12/95; no change of members (6 pages)
2 April 1996New secretary appointed (2 pages)
8 December 1995Accounts for a small company made up to 30 April 1995 (9 pages)
8 December 1995Accounts for a small company made up to 30 April 1995 (9 pages)
9 April 1995Accounts for a small company made up to 30 April 1994 (7 pages)
9 April 1995Accounts for a small company made up to 30 April 1994 (7 pages)
13 March 1995Return made up to 31/12/94; full list of members
  • 363(288) ‐ Secretary resigned;director resigned
(8 pages)
13 March 1995New director appointed (2 pages)
13 March 1995Return made up to 31/12/94; full list of members
  • 363(288) ‐ Secretary resigned;director resigned
(8 pages)
13 March 1995New director appointed (2 pages)
1 January 1995A selection of documents registered before 1 January 1995 (18 pages)
23 December 1992Particulars of mortgage/charge (5 pages)
23 December 1992Particulars of mortgage/charge (5 pages)
23 September 1991Particulars of mortgage/charge (5 pages)
23 September 1991Particulars of mortgage/charge (5 pages)
12 March 1991Resolutions
  • SRES01 ‐ Special resolution of alteration of Memorandum of Association
(1 page)
12 March 1991Resolutions
  • SRES01 ‐ Special resolution of alteration of Memorandum of Association
(1 page)
23 August 1989Particulars of mortgage/charge (3 pages)
23 August 1989Particulars of mortgage/charge (3 pages)
17 April 1985Incorporation (14 pages)
17 April 1985Incorporation (14 pages)