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An annual return must be filed with the authorities as at 1 January of each year accompanied by an annual registration fee of £100 by the end of January in the year concerned. The return is open to inspection by members of the public and discloses the names and addresses both of the registered shareholders and of the directors. The shareholders' details are not required for redeemable preference shares and the identities of the beneficial owners are not required to be disclosed publicly.
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