Dormant Company Accounts Filing in Gorseinon — Professional Support for Inactive Limited Companies

Dormant company accounts are the annual accounts a company prepares for a financial period in which it has had no significant accounting transactions, prepared in line with the rules that apply to dormant companies at Companies House. They are usually much shorter and simpler than the accounts of a company that has been trading, because there is little or no activity to report. The exact content and the filing route used depend on the company's circumstances and the applicable Companies House requirements, which is why it is worth checking the position for your own company rather than assuming a standard format applies.

A company is generally treated as dormant for Companies House purposes when it has had no significant accounting transactions during the relevant financial period. Certain transactions are commonly disregarded for this test — for example, payments made to the registrar and money paid by subscribers to take shares in the company. It is a period-by-period test rather than a permanent status, so a company can move in and out of dormancy between accounting periods. If your company has received income, paid suppliers, or had other substantive activity, it is unlikely to meet the dormant definition for that period.

Yes, in most cases. A company that is dormant for Companies House purposes generally still has to file annual accounts each year, unless it has been formally dissolved or another specific rule applies to it. Dormant status changes what the accounts contain, not whether they are due. Keeping track of the filing date and the correct accounts format for each period is part of running a dormant limited company, and it is one of the main reasons directors look for help with Dormant Company Accounts Filing in Gorseinon and elsewhere.

Yes. A confirmation statement is a separate Companies House filing from dormant company accounts, and it is normally required even where the company has not traded. It confirms that the information Companies House holds about the company — such as the registered office, directors, and shareholders — is up to date. Filing dormant accounts does not satisfy the confirmation statement requirement, and filing a confirmation statement does not satisfy the accounts requirement. They sit alongside each other as distinct annual obligations.

They are different in scope. A trading company's accounts report income, expenses, assets, and liabilities in detail, while dormant accounts generally record a much more limited picture because there have been no significant transactions. That said, the requirements are not identical for every dormant company, and not every dormant company can use the same form or filing route — for example, AA02 is not a universal dormant accounts form that suits every company. Your company's own history, its previous filings, and the applicable rules all affect what should be prepared and submitted.

No — they are separate concepts with separate rules. Companies House dormancy is about whether the company meets the dormant definition for annual accounts purposes, while Corporation Tax dormancy is an HMRC matter based on whether the company is within the charge to Corporation Tax. A company can be dormant for one purpose and not for the other. Filing dormant accounts with Companies House does not automatically tell HMRC that the company is dormant, and it does not remove any Corporation Tax responsibilities the company may have.

A Corporation Tax Return (CT600) is a separate HMRC obligation from Dormant Company Accounts Filing, and whether one is required depends on your company's circumstances and on what HMRC has asked for. A company that is dormant for Companies House purposes is not automatically outside Corporation Tax. If you are unsure whether a return, a notification, or any other HMRC filing is due, that should be checked separately with HMRC or with an adviser who handles Corporation Tax matters — it sits outside the dormant accounts process.

We normally need your company's registered name and number, the accounting period the accounts cover, confirmation that no significant accounting transactions took place in that period, and the authority to file on the company's behalf — such as the company authentication code for Companies House submissions. If anything has happened during the period, such as bank charges, interest, or a one-off receipt, tell us, because it can affect whether the company genuinely qualifies as dormant for that period. The clearer the information you provide, the easier it is to prepare accounts that match your company's actual position.

Dormant status does not change your filing deadline, so the usual Companies House late filing consequences can apply where annual accounts are submitted after the due date. We cannot remove or reverse penalties, and we do not promise any particular outcome, but we can help you get the accounts prepared and filed as promptly as possible once we have what we need. If a deadline has already passed, it is still worth dealing with the filing rather than leaving it outstanding, because the company remains responsible for keeping its Companies House record up to date.