Dormant Company Accounts Filing in Lower Boddington

Dormant company accounts are the annual accounts a company prepares when it is dormant for Companies House purposes. Instead of a profit and loss account showing trading activity, they typically present a simple balance sheet position reflecting the company's limited transactions, such as its share capital or any balances carried in the records. They are a Companies House document, not a tax return, and they do not replace anything owed to HMRC. The exact content and format depend on the company's circumstances and the applicable Companies House rules, which is why it is worth checking your position rather than assuming one standard document fits every dormant company.

For Companies House purposes, dormancy generally turns on whether the company has had any significant accounting transactions during the accounting period. A company that has been inactive in that sense may be able to file dormant accounts. This is a specific test rather than a general description of a quiet business, so a company with no sales but ongoing costs, or one that has received income, may not meet it. You cannot simply decide to treat the company as dormant because trade has paused; the accounting records need to support the position, and the rules that apply can vary with the company's particular circumstances.

Yes, in most cases. A company that is dormant for Companies House purposes will generally still have to file annual accounts each year, unless it has been formally dissolved or another specific rule applies to it. Dormancy changes the type of accounts that are prepared, not whether accounts are required. The deadline for filing also continues to run from the company's accounting reference date, so it is worth diarising it well in advance. If you are unsure whether your company is required to file in a given year, checking the position before the due date is far easier than dealing with it afterwards.

Yes. A confirmation statement is a separate Companies House filing from dormant company accounts, and a dormant company will normally still need to file one each year. The confirmation statement confirms that the information Companies House holds about the company — such as its registered office, directors, shareholders and share capital — is correct as at the confirmation date, and it gives you the chance to update anything that has changed. 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 and both need to be handled.

No, they are separate concepts. Companies House dormancy relates to whether the company has had significant accounting transactions for accounts purposes. HMRC dormancy relates to the company's Corporation Tax position and is assessed under HMRC's own rules. A company can be dormant for one purpose and not the other, and the two positions are not automatically linked. Filing dormant accounts with Companies House does not automatically notify HMRC that your company is dormant, and it does not remove or settle any Corporation Tax obligation. If you are unsure where your company stands with HMRC, that is a separate conversation from the accounts filing.

Not necessarily — but it is not something to assume either way. A Corporation Tax Return (CT600) is an HMRC obligation, entirely separate from accounts filed at Companies House, and whether one is required depends on your company's circumstances and HMRC's view of its status. A company that is dormant for Companies House purposes may still have a return outstanding, or may need to tell HMRC about its position in the way HMRC expects. Because this sits outside the Companies House filing, it is worth checking separately rather than treating a dormant accounts filing as the end of the matter.

In broad terms, we need the company's registration details, its accounting reference date and the period being reported on, plus the accounting records for that period so the dormant position can be confirmed. That includes anything that has passed through the company's books, such as share capital, any balances with directors or shareholders, bank interest, or charges. Details of the company's share structure and any changes during the period are also useful. If there have been transactions that may affect whether the company qualifies as dormant, flagging them early helps ensure the right accounts are prepared for your circumstances.

It can, and this is one of the most common areas of confusion. Small transactions such as bank charges or bank interest do not necessarily disqualify a company from filing dormant accounts, but they can affect the position and how the accounts are prepared. Any transaction needs to be considered against the applicable rules rather than ignored, because the company's records have to reflect what actually happened. If your company has had a one-off payment, a receipt, an intercompany balance movement or similar, tell us about it so the correct approach can be taken and the dormant filing reflects the real position.