Dormant Company Accounts Filing in Calmore — Expert Support for Inactive Companies

Dormant company accounts are the annual accounts filed with Companies House by a company that has been dormant for Companies House purposes throughout the relevant accounting period. They reflect a period with no significant accounting transactions and are prepared in a simplified format compared with the accounts of a trading company. Because the requirements depend on the company's individual circumstances and the applicable Companies House rules, the exact content and the filing route can differ from one dormant company to another — so it is worth confirming your position before filing.

Broadly, a company is treated as dormant for Companies House purposes when it has had no significant accounting transactions during the accounting period in question. Typical examples include carrying on no business activity and receiving no trading income. Certain transactions, such as payments to Companies House or HMRC and the receipt of a share subscription, are usually disregarded for this test. Because the test is applied to each accounting period separately, a company can be dormant in one period and active in the next.

In most cases, yes. A company that is dormant for Companies House purposes generally still has to file annual accounts for each accounting period, unless it has been formally dissolved or a specific rule applies to its situation. Dormant status is not a general exemption from account filing obligations. The accounts themselves may be simpler than those of a trading company, but the filing still has to happen — and failing to file can lead to compliance issues with Companies House.

Yes, in most cases. A confirmation statement is a separate Companies House filing from dormant company accounts, and it is generally required at least once every 12 months even where the company is dormant and not trading. It confirms that the information Companies House holds about your company — such as the registered office address, directors and shareholders — is accurate and up to date. Preparing dormant accounts does not satisfy the confirmation statement requirement, and vice versa; they are two distinct filings that sit alongside each other.

They are prepared on a different basis. Trading company accounts include a profit and loss account, detailed notes and directors' disclosures, while dormant accounts are intended to reflect a period of no significant accounting transactions, so the content is much more limited. Some dormant companies limited by shares may be able to use the simpler AA02 route, but this is not universal — the correct form or filing method depends on the company's circumstances and the applicable Companies House rules. Where relevant, we confirm the right approach for your company rather than applying a one-size-fits-all form.

No. Companies House dormancy and HMRC Corporation Tax dormancy are separate concepts with separate tests and separate notifications. A company may be dormant for Companies House purposes but not for Corporation Tax, or the other way around, and a change in status for one does not automatically change anything for the other. Filing dormant accounts with Companies House does not notify HMRC that your company is dormant, and it does not remove or reduce any Corporation Tax obligations that apply. If you are unsure of your company's position with HMRC, that should be reviewed separately.

We typically need your company name and registration number, the accounting period and year end being reported, details of the company's activity during that period, and confirmation that no significant accounting transactions took place, along with details of anything that may need to be disregarded for the dormancy test. We also check whether the company's circumstances have changed since the last filing and whether anything else, such as a confirmation statement, is due. If your situation is more complex — for example, a company dormant at Companies House but not with HMRC — we will talk that through with you before preparing anything.

Often, yes. A company that is in the process of being closed may still have outstanding filing obligations, and those obligations generally continue until the company is formally dissolved. Filing the appropriate dormant company accounts in the meantime helps keep the company's Companies House record in order. That said, the position depends on the specific route being used to close the company and on how far the process has progressed, so it is sensible to review the circumstances before assuming anything — and to remember that a dormant company accounts filing is not, by itself, a step towards strike-off.