To file AOC-4, you must first file INC-20A. Since you have not received the subscripttion money, you must have the subscribers deposit the funds into the company bank account immediately. Once the deposit is made and documented, file Form INC-20A to clear the "commencement of business" block, then proceed to file your annual financial statements (AOC-4). Be aware that late filing will incur additional fees and potential penalties for the company and its directors.