What does the abbreviation 'Ltd' at the end of a company's name signify?

The abbreviation 'Ltd' at the end of a company's name signifies that it is a private limited company. This structure indicates that the company's shares are not available for public trading on the stock exchange, which is aligned with the characteristics of private limited companies. Specifically, the limitation on share offering means that shares cannot be sold or transferred freely to the public, providing a level of privacy and control over ownership.

This arrangement protects both the company and its shareholders by limiting the potential for an uncontrolled influx of new shareholders, which could impact management and decision-making processes. Additionally, private limited companies typically have fewer regulatory requirements compared to public companies, making them simpler to manage and operate.

While the notion of minimum shareholders pertains to company law, it is not directly tied to the significance of 'Ltd' itself, as a private company must have at least one shareholder but does not require a minimum of two. The focus remains on the private nature of shareholding and the restriction on public trading, which makes option B the correct interpretation of 'Ltd.'