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Dormant Company Accounts

What are Dormant Company Accounts?

Dormant Company Accounts are a version of annual accounts required to be filed by Dormant Companies (Annual Accounts are the financial reports required by Companies House for your limited company).

Dormant Company Accounts can be filed online directly through the Companies House WebFiling system or via paper submission.

How do I know if my company is Dormant?

If a company has made no "significant transactions" during its financial year then it is dormant. The following are not considered "significant transactions":

  • The annual return fee

  • Penalty for late filing of previous accounts

  • Payment for the company name change

  • Payment of shares

If any other transactions have taken place your company would be considered trading and Dormant Company Accounts can not be submitted to Companies House.

A limited company can be trading one year and dormant the next, in these situations only paper Dormant Company Accounts can be filed and not via the Companies House WebFiling system.

When and how often do accounts need to be filed?

The first Dormant Company Accounts need to be delivered to Companies House no later than 21 months after incorporation and concern the period from incorporation up to the Accounting Reference Date (ARD). Subsequent accounts must be filed with Companies House no later than 9 months after the ARD.

For example, if a company were formed on 01/01/2010 (ARD: 31/01) the 1st accounts should be filed no later than 01/10/2011. The next accounts should be filed no later than 31/10/2012.

There are differing penalty fees for late filing of the Dormant Company Accounts depending on how late they are filed.

What do I need to file Dormant Company Accounts?

  • A Companies House WebFiling account

  • The Company Number

  • The Company Authentication Code

  • Share information such as value per share and number allotted

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