Dormant Company Accounts Filing in Romsey

Dormant company accounts are the annual accounts prepared for a company that has not had any significant accounting transactions during the financial period. They are a formal set of accounts submitted to Companies House, not simply a note to say nothing happened. They confirm a defined position for the period, and they are prepared in line with the Companies House rules that apply to your company. It is worth stressing that dormant accounts deal with your Companies House obligation only — they do not address Corporation Tax Returns, VAT Returns or payroll filings, which are separate matters with HMRC.

Broadly, a company is treated as dormant for Companies House purposes where it has had no significant accounting transactions during the financial year. The rules set out certain transactions that are disregarded when working this out, so a small amount of activity does not automatically mean the company falls outside dormancy — and equally, some activity will. Because the test is applied to the specific period and to your company's own records, it is worth reviewing the position rather than assuming that an absence of trading means the company qualifies. If your circumstances are unclear, we can look at the details with you and confirm how your company stands.

In most cases, yes. A company that is dormant for Companies House purposes generally still has to file annual accounts for each accounting period, unless the company has been formally dissolved or a specific rule applies to its situation. This is one of the most common misconceptions among directors: dormancy changes what the accounts look like, not whether they are due. Keeping up to date matters because Companies House records your filing history, and a missed filing remains visible on the public register even if the accounts are submitted later.

Yes, in most cases. A confirmation statement is a separate Companies House filing from dormant company accounts. It confirms that the information Companies House holds about your company — such as the registered office address, directors, shareholders and share capital — is correct as at the confirmation date. It is not a financial document and it does not replace your annual accounts. For a dormant limited company, the usual pattern is to keep both obligations running: dormant company accounts filed with the annual accounts requirement, and a confirmation statement filed at its own interval. Letting one lapse does not excuse the other.

No, they are separate concepts with separate tests. Companies House dormancy is based on whether the company had significant accounting transactions in the period. Dormancy for Corporation Tax is a different question, considered under HMRC's own rules, and it is possible for a company to be dormant for one purpose and not the other. Crucially, filing dormant accounts with Companies House does not automatically notify HMRC that your company is dormant, and it does not switch off your Corporation Tax obligations. If your company's Corporation Tax position is uncertain, that needs to be looked at separately.

It depends on your company's circumstances and on whether HMRC requires a return for the period. A Corporation Tax Return is a separate HMRC obligation, unconnected to your Companies House filing, and HMRC may still issue a notice to deliver a return even where a company has not been trading. Because the position varies, the sensible approach is to check your company's Corporation Tax status with HMRC or with an accountant rather than assuming that dormant company accounts filing covers it. Where a return is required, it must be dealt with as its own task alongside your dormant company filing.

We usually ask for the company's registered name and company number, registered office address, the accounting reference date and the exact period the accounts cover, and details of any transactions that took place — including anything that may look minor, such as bank interest or bank charges, because it can affect how the period is treated. It also helps to have your previous year's accounts, details of the directors and shareholders, and any correspondence from Companies House or HMRC. If we are also helping with your confirmation statement, we will need the information the statement confirms, such as the share capital and shareholder details. The clearer the picture we have of the period, the more confidently we can prepare the right documents.

Filing after the deadline can lead to late filing penalties, and persistent failure to file can result in further action from Companies House, including strike-off proceedings. It also leaves your company's public filing history showing a missed deadline, which is visible to banks, lenders and anyone else who checks the register. If you think a deadline has already passed, the practical step is to deal with the filing as soon as possible rather than leaving it — the sooner the position is brought up to date, the fewer complications you are likely to face. We can review where your company stands and help you get the outstanding accounts prepared and submitted.