---
title: "ABACUS TRUSTEES (GUERNSEY) LIMITED AS TSTEES OF THE ALLAN HEMMINGS RETIREMENT ANNUITY TRUST — Ownership Dossier"
canonical: https://whiteintel.dev/entity/bd74ff2d-8d31-54dd-a5a9-e61353d15f41
json: https://whiteintel.dev/api/public/dossier/bd74ff2d-8d31-54dd-a5a9-e61353d15f41
identifier: icij:icijol-12207723
jurisdiction: GG
risk: Medium
source: WhiteIntel corporate-ownership graph
---

# ABACUS TRUSTEES (GUERNSEY) LIMITED AS TSTEES OF THE ALLAN HEMMINGS RETIREMENT ANNUITY TRUST

**Type:** Organization  
**Jurisdiction:** GG  
**Identifier:** `icij:icijol-12207723`  
**Risk level:** Medium  
**Canonical dossier:** https://whiteintel.dev/entity/bd74ff2d-8d31-54dd-a5a9-e61353d15f41  
**Structured JSON / MCP:** https://whiteintel.dev/api/public/dossier/bd74ff2d-8d31-54dd-a5a9-e61353d15f41  

## Ownership & control

### Holdings / subsidiaries

- **COTTINGHAM INVESTMENTS LTD.** (shareholder of) — https://whiteintel.dev/entity/36c909cb-d3cc-5e0a-b030-4de06e57e094

## Provenance

- ICIJ Offshore Leaks — https://offshoreleaks.icij.org/nodes/12207723

---

_This is the markdown-for-agents view of the WhiteIntel dossier for **ABACUS TRUSTEES (GUERNSEY) LIMITED AS TSTEES OF THE ALLAN HEMMINGS RETIREMENT ANNUITY TRUST**. Human view: https://whiteintel.dev/entity/bd74ff2d-8d31-54dd-a5a9-e61353d15f41 · Structured JSON: https://whiteintel.dev/api/public/dossier/bd74ff2d-8d31-54dd-a5a9-e61353d15f41._

_Risk levels are heuristic investigative leads, not legal determinations of beneficial ownership. Every claim carries a source; an absent edge means "not yet observed in current sources", not "does not exist"._