Dormant Company Accounts Filing in Malmesbury

Dormant company accounts are the annual accounts prepared for a company that qualifies as dormant for Companies House purposes. Broadly, this means a company that has had no significant accounting transactions during the accounting period in question. The accounts are prepared to reflect that position and are filed at Companies House, rather than showing trading income, expenses, and the wider activity you would expect to see in the accounts of an active trading company. The exact content and the filing route depend on the company's circumstances and the rules in force for that period.

For Companies House purposes, a company is generally treated as dormant where it has no significant accounting transactions during the relevant period. Certain transactions are usually disregarded for this purpose, but the detail matters and depends on the company's own situation. Simply having a quiet period, having no customers, or having stopped invoicing does not automatically make a company dormant, and a company cannot decide it is dormant purely because it has not traded. Because the conditions and the permitted filing routes vary, we confirm the position for your company and the specific accounting period before preparing anything.

Yes — in most cases a dormant company remains registered and therefore still has Companies House filing obligations, including annual accounts, unless it has been formally dissolved or another specific rule applies. Dormancy is not an exemption from filing altogether; it usually changes what the accounts contain and which filing route is appropriate. Not every dormant company can use the same form, and a particular form such as AA02 is not a universal solution for every dormant company. Filing a confirmation statement is also a separate requirement that continues alongside the accounts.

A confirmation statement is a separate Companies House filing from dormant company accounts, and a dormant company will usually still need to file one each year to confirm that the information held on the register — such as the registered office address, directors, and shareholders — is correct. Preparing and filing dormant accounts does not satisfy the confirmation statement requirement, and filing a confirmation statement does not satisfy the accounts requirement. They are two distinct obligations with their own information needs, and we can support you with both so nothing is overlooked for the year.

Yes. The accounts of an active trading company report income, expenses, assets, liabilities, and the overall financial activity of the business. Dormant accounts reflect the fact that the company has had no significant accounting transactions in the period, so the content and the filing requirements are different from those of a trading company. A dormant company may also have different accounting requirements and a shorter or simplified filing route compared with an active company, but the exact position depends on the company's circumstances, its filing history, and the rules applicable to that period.

No — these are two separate concepts with different rules and different bodies. Companies House dormancy relates to the company's accounting transactions and its annual accounts filing. Corporation Tax dormancy relates to your obligations with HMRC and is assessed under HMRC's own criteria. A company can be dormant for one purpose and not the other, and filing dormant accounts with Companies House does not automatically notify HMRC that the company is dormant or bring any Corporation Tax obligations to an end. If your company's Corporation Tax position is unclear, that should be reviewed separately from the accounts filing.

A Corporation Tax Return (CT600) is a separate HMRC obligation from Dormant Company Accounts Filing, and whether one is required depends on the company's circumstances and its position with HMRC rather than on its Companies House dormancy alone. Being dormant at Companies House does not automatically remove Corporation Tax filing or notification responsibilities, and it does not automatically stop the company having Corporation Tax obligations. You may need to notify HMRC of a change in the company's activity, or you may still need to submit a return. Because this depends on the company's own situation, it is best reviewed alongside, but separately from, the annual accounts filing.

To prepare Dormant Company Accounts Filing we typically need the company's registered details and number, the accounting period being reported on, confirmation of the company's activity during that period, and details of any transactions that did occur, since even a dormant company can have limited transactions that need to be considered. We also look at the company's previous filings and whether anything has changed in the year, as this affects which filing route is appropriate. Once we understand the position, we prepare the accounts, confirm the information with you, and file at Companies House. If a confirmation statement is also due, we can handle that as a separate filing.