Companies. [Ch. 31. No. 1. required to be registered with the Registrar under this Ordinance. (4) The return shall be in accordance with the form set out in the Sixth Schedule to this Ordinance, or as near thereto as circumstances admit. (5) In the case of a company keeping a branch register, the particulars of the entries in that register shall, so far as they relate to matters which are required to be stated in the return, be included in the return made next after copies of those entries are received at the registered office of the company. 107. (1) Every company not having a share capital shall once at least in every calendar year make a return stating — (a) the address of the registered office of the company ; (0) all such particulars with respect to the persons who at the date of the return are the directors of the company as are by this Ordinance required to be contained with respect to directors in the register of directors of a company. (2) There shall be annexed to the return a statement containing particulars of the total amount of the indebted- ness of the company in respect of all mortgages and charges which are required to be registered with the Registrar under this Ordinance. 108. (1) The annual return must be contained in a separate part of the register of members, and must be completed within twenty-eight days after the first or only general meeting in the year, and the company must forth- with forward to the Registrar a copy signed by a director or by the manager or by the secretary of the company. (2) Section 98 shall apply to the annual return as it applies to the register of members. (3) Except where the company is a private company, the annual return shall include a written copy, certified by a director or the manager or secretary of the company to be a true copy, of the last balance sheet which has been audited by the company’s auditors, including every document required by law to be annexed thereto, together with a copy of the report of the auditors thereon certified as aforesaid, T.—IV, 26 401 Annual return to be made by company not having share capital. General provisions as to annual returns,