Annual return filing: no second return required when an initial return covers the prescribed meeting-date despite meeting delay. The guidance addresses whether a company that has filed an annual return as at the latest date on or before which its annual general meeting should have been held, but where the meeting was not held, must file a second annual return when the meeting is later held; it clarifies that the amended provision does not require a second or duplicate annual return where the initial return corresponded to the prescribed date, and that the filed return serves the Registrar's reporting function and evidences members' rights to attend and vote.