- 1  28 Churchill Rise, Burstwick, Hull, England 28 Churchill Rise, Burstwick, Hull, England
- Active Corporate (1 parent) - Officer  2024-10-31 ~ 2024-10-31 2024-10-31 ~ 2024-10-31
- IIF 48  - Director →  ME - Person with significant control  2024-10-31 ~ 2024-10-31 2024-10-31 ~ 2024-10-31
- IIF 8  - Ownership of shares – 75% or more →  OE - IIF 8  - Ownership of voting rights - 75% or more →  OE - IIF 8  - Right to appoint or remove directors →  OE 
- 2  4 Cromwell Road, Hedon, Hull, England 4 Cromwell Road, Hedon, Hull, England
- Active Corporate (2 parents) - Officer  2024-09-11 ~ 2024-09-11 2024-09-11 ~ 2024-09-11
- IIF 45  - Director →  ME - Person with significant control  2024-09-11 ~ 2024-09-11 2024-09-11 ~ 2024-09-11
- IIF 16  - Ownership of shares – 75% or more →  OE - IIF 16  - Ownership of voting rights - 75% or more →  OE - IIF 16  - Right to appoint or remove directors →  OE 
- 3  School House Saltaugh Road, Keyingham, Hull, East Yorkshire, England School House Saltaugh Road, Keyingham, Hull, East Yorkshire, England
- Active Corporate (1 parent) - Officer  2025-03-05 ~ 2025-03-05 2025-03-05 ~ 2025-03-05
- IIF 47  - Director →  ME - Person with significant control  2025-03-05 ~ 2025-03-05 2025-03-05 ~ 2025-03-05
- IIF 17  - Ownership of shares – 75% or more →  OE - IIF 17  - Right to appoint or remove directors →  OE - IIF 17  - Ownership of voting rights - 75% or more →  OE 
- 4  10 Market Place, Hornsea, East Yorkshire, England 10 Market Place, Hornsea, East Yorkshire, England
- Active Corporate (2 parents) - Officer  2025-08-13 ~ 2025-08-13 2025-08-13 ~ 2025-08-13
- IIF 41  - Director →  ME - Person with significant control  2025-08-13 ~ 2025-08-13 2025-08-13 ~ 2025-08-13
- IIF 14  - Ownership of shares – 75% or more →  OE - IIF 14  - Ownership of voting rights - 75% or more →  OE - IIF 14  - Right to appoint or remove directors →  OE 
- 5  Unit 7e Capital Park, Annie Reed Road, Beverley, East Yorkshire, England Unit 7e Capital Park, Annie Reed Road, Beverley, East Yorkshire, England
- Active Corporate (1 parent) - Officer  2025-04-17 ~ 2025-04-17 2025-04-17 ~ 2025-04-17
- IIF 39  - Director →  ME - Person with significant control  2025-04-17 ~ 2025-04-17 2025-04-17 ~ 2025-04-17
- IIF 20  - Ownership of voting rights - 75% or more →  OE - IIF 20  - Right to appoint or remove directors →  OE - IIF 20  - Ownership of shares – 75% or more →  OE 
- 6  57a Welton Road, Brough, Hull, United Kingdom 57a Welton Road, Brough, Hull, United Kingdom
- Active Corporate (1 parent) - Officer  2024-03-15 ~ 2024-03-15 2024-03-15 ~ 2024-03-15
- IIF 49  - Director →  ME - Person with significant control  2024-03-15 ~ 2024-03-15 2024-03-15 ~ 2024-03-15
- IIF 24  - Ownership of voting rights - 75% or more →  OE - IIF 24  - Ownership of shares – 75% or more →  OE - IIF 24  - Right to appoint or remove directors →  OE 
- 7  Tudor St Anthony, Muchelney, Langport, Somerset, England Tudor St Anthony, Muchelney, Langport, Somerset, England
- Active Corporate (1 parent) - Officer  2024-03-01 ~ 2024-03-01 2024-03-01 ~ 2024-03-01
- IIF 30  - Director →  ME - Person with significant control  2024-03-01 ~ 2024-03-01 2024-03-01 ~ 2024-03-01
- IIF 12  - Right to appoint or remove directors →  OE - IIF 12  - Ownership of voting rights - 75% or more →  OE - IIF 12  - Ownership of shares – 75% or more →  OE 
- 8  31 Thorn Fields, Thorngumbald, Hull, England 31 Thorn Fields, Thorngumbald, Hull, England
- Active Corporate (1 parent) - Equity (Company account) - -5,273 GBP2025-03-31 
- Officer  2002-04-01 ~ 2009-03-31 2002-04-01 ~ 2009-03-31
- IIF 78  - Secretary →  ME 
- 9  Unit 2 3 Chapman Street, Hull, England Unit 2 3 Chapman Street, Hull, England
- Active Corporate (1 parent) - Equity (Company account) - 81,090 GBP2024-02-29 
- Officer  2021-02-10 ~ 2021-02-15 2021-02-10 ~ 2021-02-15
- IIF 27  - Director →  ME - Person with significant control  2021-02-10 ~ 2021-02-15 2021-02-10 ~ 2021-02-15
- IIF 2  - Has significant influence or control →  OE 
- 10  Unit 7 St Johns Business Park, St Johns Grove, Hull, East Yorkahire, England Unit 7 St Johns Business Park, St Johns Grove, Hull, East Yorkahire, England
- Active Corporate (2 parents) - Equity (Company account) - 7,896 GBP2024-03-31 
- Officer  2012-06-27 ~ 2012-08-14 2012-06-27 ~ 2012-08-14
- IIF 59  - Director →  ME 
- 11  30 Queensbury Way, Swanland, North Ferriby, England 30 Queensbury Way, Swanland, North Ferriby, England
- Dissolved Corporate (2 parents) - Equity (Company account) - 100 GBP2025-02-28 
- Officer  2024-02-02 ~ 2024-02-02 2024-02-02 ~ 2024-02-02
- IIF 35  - Director →  ME - Person with significant control  2024-02-02 ~ 2024-02-02 2024-02-02 ~ 2024-02-02
- IIF 9  - Right to appoint or remove directors →  OE - IIF 9  - Ownership of voting rights - 75% or more →  OE - IIF 9  - Ownership of shares – 75% or more →  OE 
- 12  32 The Pines, Kingswood, Hull, East Yorkshire, England 32 The Pines, Kingswood, Hull, East Yorkshire, England
- Active Corporate (1 parent) - Officer  2025-02-25 ~ 2025-02-25 2025-02-25 ~ 2025-02-25
- IIF 44  - Director →  ME - Person with significant control  2025-02-25 ~ 2025-02-25 2025-02-25 ~ 2025-02-25
- IIF 19  - Ownership of shares – 75% or more →  OE - IIF 19  - Ownership of voting rights - 75% or more →  OE - IIF 19  - Right to appoint or remove directors →  OE 
- 13  31 Thorn Fields, Thorngumbald, Hull, England 31 Thorn Fields, Thorngumbald, Hull, England
- Active Corporate (2 parents) - Equity (Company account) - -3,670 GBP2024-08-31 
- Officer  2021-08-26 ~ 2021-08-26 2021-08-26 ~ 2021-08-26
- IIF 71  - Director →  ME - Person with significant control  2021-08-26 ~ 2021-08-26 2021-08-26 ~ 2021-08-26
- IIF 58  - Right to appoint or remove directors →  OE - IIF 58  - Ownership of voting rights - 75% or more →  OE - IIF 58  - Ownership of shares – 75% or more →  OE 
- 14 - ENVIRORAC LTD - 2009-02-18  Hollyhock Cottage, Goodmanham, York, England Hollyhock Cottage, Goodmanham, York, England
- Dissolved Corporate (1 parent) - Officer  2009-02-11 ~ 2015-04-10 2009-02-11 ~ 2015-04-10
- IIF 74  - Secretary →  ME 
- 15  Unit 3 Wyke Works, Hedon Road, Hull, East Yorkshire Unit 3 Wyke Works, Hedon Road, Hull, East Yorkshire
- Active Corporate (2 parents) - Equity (Company account) - 4,641,506 GBP2025-03-31 
- Officer  2009-01-21 ~ 2009-03-17 2009-01-21 ~ 2009-03-17
- IIF 63  - Director →  ME 
- 16 - EXPRESSION SIGNS OF DISTINCTION LIMITED - 2003-09-11  69 Aberdeen Street, Holderness Road, Hull 69 Aberdeen Street, Holderness Road, Hull
- Dissolved Corporate (2 parents) - Officer  2002-09-12 ~ 2003-07-15 2002-09-12 ~ 2003-07-15
- IIF 79  - Secretary →  ME 
- 17 - MAD DOG FURNITURE COMPANY LTD - 2012-07-05  Hungerhills Farm Holmes Lane, Bilton, Hull, East Yorkshire Hungerhills Farm Holmes Lane, Bilton, Hull, East Yorkshire
- Active Corporate (1 parent) - Equity (Company account) - -123,999 GBP2025-03-31 
- Officer  2012-05-11 ~ 2012-06-15 2012-05-11 ~ 2012-06-15
- IIF 60  - Director →  ME 
- 18  4 Highfield Crescent, Bilton, Hull, East Yorkshire, England 4 Highfield Crescent, Bilton, Hull, East Yorkshire, England
- Active Corporate (2 parents) - Officer  2025-02-12 ~ 2025-02-12 2025-02-12 ~ 2025-02-12
- IIF 43  - Director →  ME - Person with significant control  2025-02-12 ~ 2025-02-12 2025-02-12 ~ 2025-02-12
- IIF 10  - Right to appoint or remove directors →  OE - IIF 10  - Ownership of voting rights - 75% or more →  OE - IIF 10  - Ownership of shares – 75% or more →  OE 
- 19 - FORWARD LOANS & MORTGAGE LTD - 2021-04-09 - FORWARD LOANS AND MORTGAGES LIMITED - 2023-10-26  31 Thorn Fields, Thorngumbald, Hull, England 31 Thorn Fields, Thorngumbald, Hull, England
- Active Corporate (2 parents) - Officer  2023-11-01 ~ 2024-03-22 2023-11-01 ~ 2024-03-22
- IIF 65  - Director →  ME - Person with significant control  2023-11-01 ~ 2024-03-22 2023-11-01 ~ 2024-03-22
- IIF 51  - Ownership of shares – 75% or more →  OE - IIF 51  - Right to appoint or remove directors →  OE - IIF 51  - Ownership of voting rights - 75% or more →  OE 
- 20  Flat 14 Third Floor, Northwood Hall, Hornsey Lane, England Flat 14 Third Floor, Northwood Hall, Hornsey Lane, England
- Active Corporate (1 parent) - Equity (Company account) - Retained earnings (accumulated losses) - 8,718 GBP2025-02-28 
- Officer  2024-02-02 ~ 2024-02-02 2024-02-02 ~ 2024-02-02
- IIF 33  - Director →  ME - Person with significant control  2024-02-02 ~ 2024-02-02 2024-02-02 ~ 2024-02-02
- IIF 23  - Right to appoint or remove directors →  OE - IIF 23  - Ownership of voting rights - 75% or more →  OE - IIF 23  - Ownership of shares – 75% or more →  OE 
- 21  City Mills Peel Street, Morley, Leeds, West Yorkshire City Mills Peel Street, Morley, Leeds, West Yorkshire
- Dissolved Corporate (1 parent) - Officer  2008-11-01 ~ 2012-07-31 2008-11-01 ~ 2012-07-31
- IIF 75  - Secretary →  ME 
- 22  Portland House, 113 - 116 Bute Street, Cardiff, Wales Portland House, 113 - 116 Bute Street, Cardiff, Wales
- Active Corporate (2 parents) - Equity (Company account) - 1,087,606 GBP2024-12-31 
- Officer  2011-09-05 ~ 2011-10-28 2011-09-05 ~ 2011-10-28
- IIF 61  - Director →  ME 
- 23  21 Freightliner Road, Brighton Street Industrial Estate, Hull, England 21 Freightliner Road, Brighton Street Industrial Estate, Hull, England
- Active Corporate (2 parents) - Equity (Company account) - 10,750 GBP2025-03-31 
- Officer  2023-03-01 ~ 2023-03-01 2023-03-01 ~ 2023-03-01
- IIF 68  - Director →  ME - Person with significant control  2023-03-01 ~ 2023-03-01 2023-03-01 ~ 2023-03-01
- IIF 54  - Right to appoint or remove directors →  OE - IIF 54  - Ownership of voting rights - 75% or more →  OE - IIF 54  - Ownership of shares – 75% or more →  OE 
- 24  21 Freightliner Road, Brighton Street Industrial Estate, Hull, England 21 Freightliner Road, Brighton Street Industrial Estate, Hull, England
- Active Corporate (1 parent) - Officer  2023-03-01 ~ 2023-03-01 2023-03-01 ~ 2023-03-01
- IIF 67  - Director →  ME - Person with significant control  2023-03-01 ~ 2023-03-01 2023-03-01 ~ 2023-03-01
- IIF 53  - Right to appoint or remove directors →  OE - IIF 53  - Ownership of voting rights - 75% or more →  OE - IIF 53  - Ownership of shares – 75% or more →  OE 
- 25  2nd Floor 37a North Bar Within, Beverley, East Yorkshire, England 2nd Floor 37a North Bar Within, Beverley, East Yorkshire, England
- Active Corporate (3 parents) - Equity (Company account) - -9,177 GBP2024-03-31 
- Officer  2023-03-25 ~ 2023-03-25 2023-03-25 ~ 2023-03-25
- IIF 37  - Director →  ME - Person with significant control  2023-03-25 ~ 2023-03-25 2023-03-25 ~ 2023-03-25
- IIF 5  - Right to appoint or remove directors →  OE - IIF 5  - Ownership of voting rights - 75% or more →  OE - IIF 5  - Ownership of shares – 75% or more →  OE 
- 26 - PETROLEUM CLOTHING STORES LIMITED - 1995-09-28  41 Woodgates Lane, North Ferriby, England 41 Woodgates Lane, North Ferriby, England
- Dissolved Corporate (1 parent, 23 offsprings) - Equity (Company account) - 1 GBP2023-06-29 
- Officer  1994-02-09 ~ 1994-04-08 1994-02-09 ~ 1994-04-08
- IIF 80  - Secretary →  ME 
- 27 - TOWERMANOR LIMITED - 2001-06-18  1 City Square, Leeds, West Yorkshire 1 City Square, Leeds, West Yorkshire
- Dissolved Corporate (5 parents) - Officer  1992-12-01 ~ 1994-04-08 1992-12-01 ~ 1994-04-08
- IIF 77  - Secretary →  ME 
- 28  Units 6 & 7 30 Oslo Road, Hull, East Yorkshire, England Units 6 & 7 30 Oslo Road, Hull, East Yorkshire, England
- Active Corporate (1 parent) - Officer  2024-02-09 ~ 2024-02-09 2024-02-09 ~ 2024-02-09
- IIF 38  - Director →  ME - Person with significant control  2024-02-09 ~ 2024-02-09 2024-02-09 ~ 2024-02-09
- IIF 15  - Right to appoint or remove directors →  OE - IIF 15  - Ownership of voting rights - 75% or more →  OE - IIF 15  - Ownership of shares – 75% or more →  OE 
- 29  1 St. Augustine Drive, Skirlaugh, Hull, East Yorkshire, England 1 St. Augustine Drive, Skirlaugh, Hull, East Yorkshire, England
- Dissolved Corporate (1 parent) - Equity (Company account) - Retained earnings (accumulated losses) - -100 GBP2024-03-31 
- Officer  2023-03-03 ~ 2023-03-03 2023-03-03 ~ 2023-03-03
- IIF 69  - Director →  ME - Person with significant control  2023-03-03 ~ 2023-03-03 2023-03-03 ~ 2023-03-03
- IIF 55  - Right to appoint or remove directors →  OE - IIF 55  - Ownership of voting rights - 75% or more →  OE - IIF 55  - Ownership of shares – 75% or more →  OE 
- 30  31 Thornfields Thorngumbald, Hull, United Kingdom 31 Thornfields Thorngumbald, Hull, United Kingdom
- Active Corporate (2 parents) - Equity (Company account) - 100 GBP2024-05-31 
- Officer  2023-05-23 ~ 2023-05-23 2023-05-23 ~ 2023-05-23
- IIF 34  - Director →  ME - Person with significant control  2023-05-23 ~ 2023-05-23 2023-05-23 ~ 2023-05-23
- IIF 18  - Right to appoint or remove directors →  OE - IIF 18  - Ownership of voting rights - 75% or more →  OE - IIF 18  - Ownership of shares – 75% or more →  OE 
- 31  105 Geldart Avenue, South Cave, Hull, East Yorkshire, England 105 Geldart Avenue, South Cave, Hull, East Yorkshire, England
- Active Corporate (1 parent) - Equity (Company account) - 35,489 GBP2025-05-31 
- Officer  2023-05-17 ~ 2023-05-17 2023-05-17 ~ 2023-05-17
- IIF 32  - Director →  ME - Person with significant control  2023-05-17 ~ 2023-05-17 2023-05-17 ~ 2023-05-17
- IIF 21  - Right to appoint or remove directors →  OE - IIF 21  - Ownership of voting rights - 75% or more →  OE - IIF 21  - Ownership of shares – 75% or more →  OE 
- 32  37 Beech Close, Burstwick, Hull, England 37 Beech Close, Burstwick, Hull, England
- Active Corporate (1 parent) - Equity (Company account) - -6,928 GBP2024-07-31 
- Officer  2023-07-06 ~ 2023-07-06 2023-07-06 ~ 2023-07-06
- IIF 42  - Director →  ME - Person with significant control  2023-07-06 ~ 2023-07-06 2023-07-06 ~ 2023-07-06
- IIF 11  - Right to appoint or remove directors →  OE - IIF 11  - Ownership of voting rights - 75% or more →  OE - IIF 11  - Ownership of shares – 75% or more →  OE 
- 33  34 The Pines, Kingswood, Hull, England 34 The Pines, Kingswood, Hull, England
- Active Corporate (2 parents) - Officer  2025-01-16 ~ 2025-01-16 2025-01-16 ~ 2025-01-16
- IIF 50  - Director →  ME - Person with significant control  2025-01-16 ~ 2025-01-16 2025-01-16 ~ 2025-01-16
- IIF 25  - Ownership of shares – 75% or more →  OE - IIF 25  - Ownership of voting rights - 75% or more →  OE - IIF 25  - Right to appoint or remove directors →  OE 
- 34  1 New Cottages Bydales Lane, Winestead, Hull, East Yorkshire, England 1 New Cottages Bydales Lane, Winestead, Hull, East Yorkshire, England
- Active Corporate (2 parents) - Equity (Company account) - 614 GBP2024-05-31 
- Officer  2021-05-14 ~ 2021-05-14 2021-05-14 ~ 2021-05-14
- IIF 70  - Director →  ME - Person with significant control  2021-05-14 ~ 2021-05-14 2021-05-14 ~ 2021-05-14
- IIF 56  - Right to appoint or remove directors →  OE - IIF 56  - Ownership of voting rights - 75% or more →  OE - IIF 56  - Ownership of shares – 75% or more →  OE 
- 35  Suite E10 Josephs Well, Westgate, Leeds Suite E10 Josephs Well, Westgate, Leeds
- Dissolved Corporate (1 parent) - Total Assets Less Current Liabilities (Company account) - -44,765 GBP2017-03-31 
- Officer  2003-04-01 ~ 2004-09-10 2003-04-01 ~ 2004-09-10
- IIF 72  - Secretary →  ME 
- 36  Prestige House, 12 Bowlalley Lane, Hull, East Yorkshire Prestige House, 12 Bowlalley Lane, Hull, East Yorkshire
- Active Corporate (4 parents) - Equity (Company account) - 4,050,926 GBP2024-09-30 
- Officer  2000-11-03 ~ 2004-09-10 2000-11-03 ~ 2004-09-10
- IIF 81  - Secretary →  ME 
- 37  806 Beverley Road, Hull, England 806 Beverley Road, Hull, England
- Active Corporate (2 parents) - Officer  2024-06-25 ~ 2024-06-25 2024-06-25 ~ 2024-06-25
- IIF 29  - Director →  ME 
- 38  4 Saltmarsh Court, Hull, East Yorkshire, England 4 Saltmarsh Court, Hull, East Yorkshire, England
- Active Corporate (1 parent) - Officer  2007-06-08 ~ 2019-07-18 2007-06-08 ~ 2019-07-18
- IIF 73  - Secretary →  ME 
- 39  3rd Floor 86 - 90 Paul Street, London, England 3rd Floor 86 - 90 Paul Street, London, England
- Active Corporate (2 parents) - Equity (Company account) - 33,148 GBP2025-01-31 
- Officer  2021-01-04 ~ 2021-01-15 2021-01-04 ~ 2021-01-15
- IIF 28  - Director →  ME - Person with significant control  2021-01-04 ~ 2021-01-15 2021-01-04 ~ 2021-01-15
- IIF 3  - Has significant influence or control →  OE 
- 40 - TALIA VENTURES LTD - 2025-04-28  31 Thornfields Thorngumbald, Hull, United Kingdom 31 Thornfields Thorngumbald, Hull, United Kingdom
- Active Corporate (1 parent) - Officer  2025-04-25 ~ 2025-04-25 2025-04-25 ~ 2025-04-25
- IIF 31  - Director →  ME - Person with significant control  2025-04-25 ~ 2025-04-25 2025-04-25 ~ 2025-04-25
- IIF 22  - Right to appoint or remove directors →  OE - IIF 22  - Ownership of voting rights - 75% or more →  OE - IIF 22  - Ownership of shares – 75% or more →  OE 
- 41  Uydc Dance Studio C/o Warners, 80-86 Pickering Road, Hull, England Uydc Dance Studio C/o Warners, 80-86 Pickering Road, Hull, England
- Active Corporate (1 parent) - Officer  2023-09-26 ~ 2023-09-26 2023-09-26 ~ 2023-09-26
- IIF 36  - Director →  ME - Person with significant control  2023-09-26 ~ 2023-09-26 2023-09-26 ~ 2023-09-26
- IIF 4  - Right to appoint or remove directors →  OE - IIF 4  - Ownership of voting rights - 75% or more →  OE - IIF 4  - Ownership of shares – 75% or more →  OE 
- 42  Unit 7e Capital Park, Annie Reed Road, Beverley, United Kingdom Unit 7e Capital Park, Annie Reed Road, Beverley, United Kingdom
- Active Corporate (1 parent) - Officer  2025-04-29 ~ 2025-04-29 2025-04-29 ~ 2025-04-29
- IIF 26  - Director →  ME - Person with significant control  2025-04-29 ~ 2025-04-29 2025-04-29 ~ 2025-04-29
- IIF 1  - Ownership of voting rights - 75% or more →  OE - IIF 1  - Right to appoint or remove directors →  OE - IIF 1  - Ownership of shares – 75% or more →  OE 
- 43  The Chapel, Bridge Street, Driffield, East Yorkshire The Chapel, Bridge Street, Driffield, East Yorkshire
- Dissolved Corporate (1 parent) - Total Assets Less Current Liabilities (Company account) - 77,794 GBP2016-03-31 
- Officer  2010-04-27 ~ 2010-05-25 2010-04-27 ~ 2010-05-25
- IIF 62  - Director →  ME 
- 44  1 Milne Garth, Hessle, England 1 Milne Garth, Hessle, England
- Active Corporate (2 parents) - Officer  2025-07-09 ~ 2025-07-09 2025-07-09 ~ 2025-07-09
- IIF 40  - Director →  ME - Person with significant control  2025-07-09 ~ 2025-07-09 2025-07-09 ~ 2025-07-09
- IIF 13  - Right to appoint or remove directors →  OE - IIF 13  - Ownership of shares – 75% or more →  OE - IIF 13  - Ownership of voting rights - 75% or more →  OE 
- 45 - MMCD CONSULTANTS LTD - 2018-01-10 - WESTLANDS PROJECTS LTD - 2017-07-05  Herrick House Rise Road, Skirlaugh, Hull, England Herrick House Rise Road, Skirlaugh, Hull, England
- Active Corporate (1 parent) - Equity (Company account) - 10,722 GBP2025-03-31 
- Officer  2016-05-13 ~ 2017-03-30 2016-05-13 ~ 2017-03-30
- IIF 64  - Director →  ME 
- 46  Herrick House Rise Road, Skirlaugh, Hull, England Herrick House Rise Road, Skirlaugh, Hull, England
- Dissolved Corporate (2 parents) - Equity (Company account) - 100 GBP2022-03-31 
- Officer  2020-07-08 ~ 2020-07-31 2020-07-08 ~ 2020-07-31
- IIF 66  - Director →  ME - Person with significant control  2020-07-08 ~ 2020-07-31 2020-07-08 ~ 2020-07-31
- IIF 52  - Right to appoint or remove directors →  OE - IIF 52  - Ownership of voting rights - 75% or more →  OE - IIF 52  - Ownership of shares – 75% or more →  OE