Dormant Company Accounts Filing in Andover for Limited Companies That Are Not Trading

Dormant company accounts are the annual accounts prepared for a company that has been dormant for Companies House purposes during the accounting period, typically meaning no significant accounting transactions took place. They are generally simpler than the statutory accounts of a trading company, but they still have to be prepared in line with the applicable requirements and filed at Companies House where required. Because the correct format and disclosures depend on your company's circumstances and the rules applying to that period, it is worth checking what applies to you rather than reusing an old document.

Broadly, a company is dormant for Companies House purposes when it has had no significant accounting transactions during the accounting period. Certain items, such as fees paid to Companies House itself, are generally disregarded when assessing this. It is not a label a company simply chooses: the test is based on what actually happened in the period, so income, payments, sales or expenses can all mean the company does not qualify. If you are unsure what counts in your company's case, review the bank statements, records and any activity for the period, and take advice where the position is unclear.

In most cases, yes. A company that is dormant for Companies House purposes still generally has to prepare and file annual accounts for each accounting period unless it has been formally dissolved or a specific rule applies. The form or filing route used depends on the company's circumstances and the applicable Companies House rules, so it is worth confirming each year rather than assuming the same approach continues to apply. Filing late can lead to action from Companies House, so it is sensible to keep your accounting period dates and deadlines visible in your records.

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 not trading. The confirmation statement is where you confirm that the information on the public register — such as the registered office, directors, shareholders and share capital — is correct, and update anything that has changed. Preparing dormant accounts does not satisfy the confirmation statement requirement, and filing a confirmation statement does not replace annual accounts.

They can be. A trading company usually prepares full statutory accounts including an income statement and balance sheet, with disclosures reflecting its activity. A dormant company, by contrast, generally has no trading activity to report and is typically working with a more limited set of disclosures, which is why the accounting requirements can differ from those of an active trading company. It does not follow that every dormant company can use the same form or filing route as every other dormant company, so the appropriate approach should be based on your company's own position and the current Companies House rules.

No, these are two separate concepts. Companies House dormancy relates to what the company files and reports on the register, while dormancy for Corporation Tax is a matter between the company and HMRC. A company may be dormant for one purpose but not automatically for the other, and filing dormant accounts with Companies House does not notify HMRC of dormancy on your behalf. If you want to be treated as dormant for Corporation Tax purposes, that needs to be considered separately, and Companies House filings should never be relied on as a substitute for dealing with HMRC.

That depends on HMRC's view of your company's position and whether HMRC has issued a notice requiring a return. Where a company is dormant for Corporation Tax purposes, HMRC may not require a return, but this is not automatic. If HMRC issues a notice to file, a Corporation Tax Return (CT600) is normally required even where the company has not traded, and it may need to be submitted with the relevant accounts and computations. Corporation Tax Returns are an HMRC obligation, entirely separate from Dormant Company Accounts Filing at Companies House, so keep track of both.

In most cases your accountant will ask for the company's registered name and company number, the accounting period dates, details of any transactions that took place in the period and how they should be treated, plus confirmation of the current registered office, directors and shareholders. Previous accounts, a bank statement covering the period and any correspondence from Companies House or HMRC are also helpful, because they show what has already been filed and what may still be outstanding. Having these to hand makes the preparation of dormant company accounts quicker and reduces the chance of details being missed.