Dormant Company Accounts Filing in Acton for Limited Companies

Dormant company accounts are the annual accounts prepared for a company that is dormant for Companies House purposes during the relevant financial period. Unlike accounts for a trading company, they do not report income and expenditure from business activity, because there has effectively been none to report. Instead, they present a simplified picture of the company's position, such as its share capital and any balances, and often include a statement confirming that the company was dormant during the period. They are filed at Companies House, and they are not the same thing as a Corporation Tax Return or a confirmation statement.

For Companies House purposes, a company is generally treated as dormant when it has had no significant accounting transactions during the financial period in question. A significant accounting transaction is broadly one that the company would be expected to record in its accounting records, though some items — such as fees paid to the Registrar of Companies — fall outside that definition. This means a company is not automatically dormant just because it has not traded or has not invoiced anyone; what matters is the underlying activity recorded in the accounting records. Because the answer depends on the company's own transactions, it is worth confirming the position before preparing accounts on a dormant basis.

In most cases, yes. A company that remains registered generally has an ongoing obligation to file annual accounts with Companies House, even if it is dormant and has no trading activity. There are limited situations where different rules apply — for example, once a company has been formally dissolved — but being dormant in itself does not remove the requirement. Directors should therefore assume that dormant company accounts are still due unless they have confirmed that a specific exception applies to their company.

Yes, in most cases. A confirmation statement is a separate Companies House filing from dormant company accounts, and it is normally required at least once every 12 months while the company remains registered. It confirms that the information Companies House holds about the company — such as the registered office, directors, shareholders and share capital — is up to date. Dormant company accounts filing does not replace the confirmation statement, and the confirmation statement does not replace the accounts. They are two distinct obligations, and both usually need to be dealt with.

They are different in scope and content. Accounts for an actively trading company typically include a profit and loss account, a balance sheet and notes reflecting income, costs and business activity. Dormant company accounts are far simpler, reflecting the fact that there has been no significant accounting activity to report, and they may include a statement confirming the company's dormant position. They are also prepared on the basis that the company qualifies as dormant for Companies House purposes, which is why checking that qualification first matters so much.

No. Dormancy for Companies House and dormancy for Corporation Tax are separate concepts with different tests and different purposes, and a company can be dormant for one without being dormant for the other. Filing dormant company accounts at Companies House does not automatically tell HMRC anything, and it does not by itself change your company's Corporation Tax position. If you believe your company may be dormant for Corporation Tax purposes, that needs to be considered separately with HMRC — ideally with professional guidance, since the two positions do not move together automatically.

That depends on the company's own circumstances and on what HMRC has asked for. A Corporation Tax Return (CT600) is a separate HMRC obligation from dormant company accounts filing at Companies House, and it is not covered by submitting dormant accounts. Where HMRC has issued a notice to file a return, a return is normally expected — even for a company that has not been trading. If you are unsure whether a return is due, it is best to check the position with HMRC or with an accountant rather than assuming that dormancy at Companies House settles the matter.

As a starting point, we need the company's registered name and company number, the accounting period being reported, and the date the company was incorporated. It also helps to know whether the company has been dormant since incorporation or became dormant partway through a trading history, and whether there have been any transactions at all during the period — including bank interest, bank charges, dividends or payments to or from directors — because these can affect whether a dormant basis is appropriate. If you can supply bank statements and any records of activity for the period, we can review them and confirm what is needed before preparing the accounts.