1
Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-07
EDLAW NO. 4 LIMITED
- 2011-07-27
02588955 01043892, 03195680, 01205601Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)AGILE AIR CREW EQUIPMENT ASSEMBLIES LIMITED - 2004-08-25
WARDLE STOREYS COMMON INVESTMENT FUND MANAGERS LIMITED - 2002-11-22
HOLDKEEP LIMITED - 1991-05-22
30 Finsbury Square, London
Dissolved Corporate (31 parents)
Officer
2004-11-30 ~ 2020-01-21
IIF 17 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 27 - Secretary → ME
2
Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-09-28 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (21 parents)
Officer
2004-11-30 ~ dissolved
IIF 59 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 35 - Secretary → ME
3
AIR-SEA SURVIVAL EQUIPMENT TRUSTEE LIMITED
04793680Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-07
30 Finsbury Square, London
Dissolved Corporate (17 parents)
Officer
2004-11-30 ~ 2020-01-21
IIF 4 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 30 - Secretary → ME
4
AIRBORNE SYSTEMS GROUP LIMITED
- now 04317894Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-07
AIR-SEA SURVIVAL EQUIPMENT LIMITED
- 2005-12-16
04317894AIR-SEA SURVIVAL LIMITED - 2001-11-28
30 Finsbury Square, London
Dissolved Corporate (31 parents)
Officer
2014-02-26 ~ 2020-01-21
IIF 2 - Director → ME
2005-05-04 ~ 2007-05-02
IIF 10 - Director → ME
2012-07-27 ~ 2013-12-19
IIF 43 - Director → ME
2005-05-04 ~ 2007-02-01
IIF 38 - Secretary → ME
5
AIRBORNE SYSTEMS HOLDINGS LIMITED
- now 04847704Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-13
SURVIVAL EQUIPMENT GROUP LIMITED - 2004-08-26
BROOMCO (3262) LIMITED - 2003-08-26
30 Finsbury Square, London
Dissolved Corporate (30 parents)
Officer
2013-02-05 ~ 2013-12-19
IIF 53 - Director → ME
2005-05-04 ~ 2010-02-05
IIF 9 - Director → ME
2014-02-26 ~ 2020-01-21
IIF 15 - Director → ME
2005-05-04 ~ 2007-02-01
IIF 37 - Secretary → ME
6
Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-07
EDLAW NO. 2 LIMITED
- 2011-11-23
02003327 00215686, 01205601, 00411125Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)RFD GROUP LIMITED - 2004-08-25
BRACEVALE LIMITED - 1988-06-29
30 Finsbury Square, London
Dissolved Corporate (17 parents)
Officer
2004-11-30 ~ 2020-01-21
IIF 19 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 29 - Secretary → ME
7
AIRBORNE SYSTEMS PENSION TRUST LIMITED
- now 02562992AIRBORNE LOGISTICS PENSION TRUSTEE LIMITED - 2002-02-22
INGLEBY (538) LIMITED - 1991-06-07
Bettws Road, Llangeinor, Bridgend
Active Corporate (29 parents)
Officer
2003-03-17 ~ 2020-01-21
IIF 3 - Director → ME
2004-11-30 ~ 2020-01-21
IIF 5 - Secretary → ME
8
AIRBORNE UK ACQUISITION LIMITED
07131071Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-07
30 Finsbury Square, London
Dissolved Corporate (15 parents)
Officer
2014-02-26 ~ 2020-01-21
IIF 14 - Director → ME
9
Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2025-06-25
Declaration of solvency sworn on 2025-06-25
11th Floor Landmark St Peters Square, 1 Oxford Street, Manchester
Liquidation Corporate (16 parents)
Officer
2014-02-26 ~ 2020-01-21
IIF 16 - Director → ME
10
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Active Corporate (30 parents)
Officer
2004-11-30 ~ 2010-02-05
IIF 6 - Director → ME
2014-02-26 ~ 2020-01-21
IIF 1 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 23 - Secretary → ME
11
The Airfield, Talgarth, Brecon
Active Corporate (52 parents)
Officer
2022-06-04 ~ 2024-02-29
IIF 40 - Director → ME
12
COMPOUND SEMICONDUCTOR APPLICATIONS CATAPULT LIMITED
10255214 Csa Catapult Imperial Park Innovation Centre, Celtic Way, Newport, Wales
Active Corporate (20 parents, 2 offsprings)
Officer
2022-07-25 ~ now
IIF 69 - Director → ME
13
Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-07
GLOBALBID PUBLIC LIMITED COMPANY - 1999-11-10
30 Finsbury Square, London
Dissolved Corporate (31 parents)
Officer
2005-05-04 ~ 2010-02-05
IIF 8 - Director → ME
2014-02-26 ~ 2020-01-21
IIF 13 - Director → ME
2005-05-04 ~ 2007-02-01
IIF 39 - Secretary → ME
14
EDLAW NO. 1 LIMITED
- now 02067534 00405857, 01205601, 00490593Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)SURVITEC (INFLATABLE STRUCTURES) LIMITED - 2004-08-25
BERNARD WARDLE (COATED FABRICS) LIMITED - 2002-02-21
PRECIS (553) LIMITED - 1987-05-29
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 41 - Director → ME
15
EDLAW NO. 10 LIMITED
- now 00304380 00405857, 02142534, 00490593Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)SURTECH INDUSTRIES LIMITED - 2004-08-25
PARKINSONS (CALENDERERS) LIMITED - 2000-03-08
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 47 - Director → ME
16
EDLAW NO. 11 LIMITED
- now 00598120 00405857, 00304380, 00490593Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)AIRCREW EQUIPMENT ASSEMBLIES LIMITED - 2004-08-25
PRECISION COATINGS LIMITED - 2002-02-21
MEGOTAPES LIMITED - 1979-12-31
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 52 - Director → ME
17
EDLAW NO. 12 LIMITED
- now 00405857 02003327, 00490593, 00304380Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)SURTECH TECHNOLOGIES LIMITED - 2004-08-25
MEGOTOOLS LIMITED - 2000-03-08
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 44 - Director → ME
18
EDLAW NO. 13 LIMITED
- now 00490593 00304380, 01205601, 00405857Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)SURVITEC LIMITED - 2004-08-25
SURVITECH LIMITED - 2000-06-20
MEGOTAPES LIMITED - 2000-03-27
ULSTER PLASTICS (SALES) LIMITED - 1979-12-31
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 48 - Director → ME
19
EDLAW NO. 15 LIMITED
- now 02142534 00598120, 00304380, 00490593Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-09-28 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
SURVITEC INDUSTRIES LIMITED - 2004-08-25
WARDLE STOREYS (OVERSEAS) LIMITED - 2002-02-21
PRECIS (610) LIMITED - 1988-03-17
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (13 parents)
Officer
2004-11-30 ~ dissolved
IIF 66 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 26 - Secretary → ME
20
EDLAW NO. 2 LTD
- now 00215686 02003327, 01205601, 00411125Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-10-01 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
IRVIN AEROSPACE LIMITED - 2003-04-13
IRVIN GREAT BRITAIN LIMITED - 1996-01-02
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (21 parents)
Officer
2004-11-30 ~ dissolved
IIF 55 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 31 - Secretary → ME
21
EDLAW NO. 3 LIMITED
- now 01205601 00411125, 00490593, 01043892Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)RFD CENTRAL SERVICES LIMITED - 2004-08-25
RFD PACKING LIMITED - 1976-12-31
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 51 - Director → ME
22
EDLAW NO. 5 LIMITED
- now 01176715 00411125, 00546904, 01205601Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-09-28 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
MARIN-ARK LIMITED - 2004-08-25
S. & J. WALSH (PLASTICS) LIMITED - 2002-02-21
ARMORIDE LIMITED - 1978-12-31
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (12 parents)
Officer
2004-11-30 ~ dissolved
IIF 67 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 34 - Secretary → ME
23
EDLAW NO. 6 LIMITED
- now 00546904 00411125, 02663732, 01205601Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)SEIE MK 10 LIMITED - 2004-08-25
SEIE LIMITED - 2003-11-04
DENMAN TOOLS LIMITED - 2002-02-21
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 45 - Director → ME
24
EDLAW NO. 7 LIMITED
- now 01043892 00411125, 00215686, 01205601Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)R F D LEASEHOLDS LIMITED - 2004-08-25
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 50 - Director → ME
25
EDLAW NO. 8 LIMITED
- now 01205600 00411125, 00546904, 01205601Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-10-01 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
SURVIVA LIMITED - 2004-08-25
RFD MILLS EQUIPMENT LIMITED - 2002-02-21
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (12 parents)
Officer
2004-11-30 ~ dissolved
IIF 63 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 33 - Secretary → ME
26
EDLAW NO. 9 LIMITED
- now 00411125 02003327, 00546904, 01205601Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-10-01 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
RFD-GQ LIMITED - 2004-08-25
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (12 parents)
Officer
2004-11-30 ~ dissolved
IIF 64 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 25 - Secretary → ME
27
EDLAW NO.14 LTD
- now 00286699 02588955, 03195680, 02663732Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-10-01 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (13 parents)
Officer
2004-11-30 ~ dissolved
IIF 60 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 36 - Secretary → ME
28
EDLAW NO.16 LIMITED
- now 02663732 00546904, 00286699, 03195680Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)IWSC LOGISTICS LIMITED - 1992-11-23
INGLEBY (598) LIMITED - 1992-02-13
Bettws Road, Llangeinor, Bridgend
Dissolved Corporate (14 parents)
Officer
2004-11-30 ~ dissolved
IIF 7 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 21 - Secretary → ME
29
EDLAW NO.4 LTD
- now 03195680 02588955, 00286699, 01043892Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more) Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2005-08-31 ~ dissolved
IIF 42 - Director → ME
30
GQ DEFENCE EQUIPMENT LIMITED
- now 01205602Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-10-01 during the appointment or period of control
Dissolved on 2014-06-12 during the appointment or period of control
RFD SYSTEMS ENGINEERING LIMITED - 1980-12-31
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (13 parents)
Officer
2004-11-30 ~ dissolved
IIF 62 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 24 - Secretary → ME
31
Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2024-02-21
Dissolved on 2025-02-07
EDLAW NO. 14 LIMITED
- 2011-07-27
02143047 02588955, 00286699, 00490593Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)SEASAVA LIMITED - 2004-08-25
WARDLE STOREYS QUEST LIMITED - 2002-02-21
WARDLE STOREYS (SAFETY & SURVIVAL) LIMITED - 1999-11-12
PRECIS (616) LIMITED - 1987-10-09
30 Finsbury Square, London
Dissolved Corporate (19 parents)
Officer
2004-11-30 ~ 2020-01-21
IIF 18 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 70 - Secretary → ME
32
AIRBORNE SYSTEMS LIMITED - 2003-04-13
AEROLEX HOLDINGS LIMITED - 2000-03-08
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Active Corporate (26 parents)
Officer
2004-11-30 ~ 2020-01-21
IIF 11 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 20 - Secretary → ME
33
IRVIN-GQ LIMITED - 2003-04-13
AIRBORNE LOGISTICS LIMITED - 2001-09-05
INGLEBY (506) LIMITED - 1990-12-21
Irvingq Limited, Llangeinor, Bridgend, Wales
Active Corporate (43 parents)
Officer
2004-11-30 ~ 2020-01-21
IIF 12 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 22 - Secretary → ME
34
Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-10-01 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (12 parents)
Officer
2004-11-30 ~ dissolved
IIF 61 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 28 - Secretary → ME
35
QUIXANT PLC - 2023-05-18
QUIXANT LIMITED - 2013-04-29
VECCHIAMICI LIMITED - 2005-03-30
1st Floor The Galleria, Station Road, Crawley, West Sussex, United Kingdom
Active Corporate (24 parents, 7 offsprings)
Officer
2025-10-30 ~ now
IIF 58 - Director → ME
36
NEWCO JV CO LTD - 2025-04-23
Csa Catapult, Imperial Park Innovation Centre, Celtic Way, Newport, United Kingdom
Active Corporate (7 parents)
Officer
2025-05-01 ~ now
IIF 68 - Director → ME
37
THE COURT TRUST LIMITED - 1998-02-12
THE COURT TRUST (1996) LIMITED - 1996-06-06
Unit D1 Staverton Connection, Staverton, Cheltenham, England
Active Corporate (21 parents, 8 offsprings)
Officer
2023-02-01 ~ 2025-06-06
IIF 54 - Director → ME
38
PRECIS (547) LIMITED
02046632 02067511, 02023808, 02040222Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more) Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 46 - Director → ME
39
PRECIS (807) LIMITED
02308784 02341003, 02023808, 02309091Warning There are more company numbers to continue however the number of records might exceed browsable range, please consider
programmable interface to access without limitation. If the financial reports appear unclear or not fully align with expectations, we invite you to contact us contact@polylogarithmic.com to gain a clearer and more comprehensive understanding.
... (more)Insolvency (Case 1) Members voluntary liquidation
Commencement of winding up on 2012-09-28 during the appointment or period of control
Dissolved on 2013-07-24 during the appointment or period of control
Kpmg Llp, 8 Salisbury Square, London
Dissolved Corporate (12 parents)
Officer
2004-11-30 ~ dissolved
IIF 65 - Director → ME
2004-11-30 ~ 2007-02-01
IIF 32 - Secretary → ME
40
R.F.D. NORTH EAST LIMITED - 1978-12-31
Bettws Road, Llangeinor, Bridgend, Mid Glamorgan
Dissolved Corporate (1 parent)
Officer
2004-11-30 ~ dissolved
IIF 49 - Director → ME
41
5 Willow Walk, Cowbridge, Vale Of Glamorgan, Wales
Dissolved Corporate (1 parent)
Officer
2020-04-09 ~ dissolved
IIF 56 - Director → ME
Person with significant control
2020-04-09 ~ dissolved
IIF 71 - Ownership of shares – 75% or more → OE
42
5 Willow Walk, Cowbridge, Vale Of Glamorgan, Wales
Active Corporate (1 parent)
Officer
2020-03-26 ~ now
IIF 57 - Director → ME
Person with significant control
2020-03-26 ~ now
IIF 72 - Ownership of shares – 75% or more → OE