Dormant Company Accounts: A Complete Guide for UK Companies
A practical guide to dormant company accounts in the UK, including who qualifies as dormant, Companies House filing requirements, accounts deadlines, late filing penalties and how to file dormant accounts through Experlu.
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1. What Are Dormant Company Accounts?
Dormant company accounts are simplified statutory accounts for a company that has had no significant accounting transactions during the relevant financial year.
A company can be dormant even though it continues to exist at Companies House. Dormancy is determined by what happened during the accounting period rather than simply whether the company generated sales or made a profit.
Filing the correct type of accounts helps keep the company's Companies House record up to date and avoids using a dormant filing where the company has actually been active.
2. When Can a Company File Dormant Accounts?
Dormant accounts may be appropriate where the company has had no significant accounting transactions during the relevant financial year.
- No trading or provision of goods or services.
- No material purchases, expenses or other accounting activity.
- No significant movement of money through company accounts.
Dormant does not mean filing obligations disappear. A dormant company may still need to file annual accounts and a confirmation statement with Companies House.
3. Dormant Company Accounts Filing Requirements
Directors remain responsible for making sure the company's statutory accounts are prepared, approved and delivered to Companies House by the applicable deadline.
Other company compliance requirements can continue while the company remains dormant, including keeping Companies House information up to date and filing a confirmation statement when required.
4. What's Included in Dormant Company Accounts?
Dormant accounts are generally simpler than full trading company accounts, but they still need to meet the applicable statutory requirements.
Balance sheet
A simplified statement of the company's financial position.
Directors' approval
The accounts must be approved by the directors.
Dormant accounts information
Information required for the applicable dormant accounts format.
Notes to the accounts
Relevant disclosures where required by the filing format.
5. Dormant Company Accounts Filing Deadlines
A private limited company normally has nine months after the end of its accounting reference period to deliver its annual accounts to Companies House, although different rules may apply in particular circumstances such as a company's first accounts.
| Financial year end | Example accounts due date |
|---|---|
| 31 March | 31 December |
| 30 June | 31 March |
| 30 September | 30 June |
| 31 December | 30 September |
These examples illustrate the usual nine-month filing period for a private company and should not replace checking the company's actual Companies House deadline.
6. How to File Dormant Company Accounts with Experlu
Use Experlu's fixed-fee dormant accounts service to have the accounts prepared and filed by an Experlu Expert.
Find your company
Search by company name or Companies House number.
Buy the fixed-fee service
Complete checkout and answer a few questions about the company.
Expert prepares your accounts
An Experlu Expert reviews your information and prepares the dormant company accounts.
Approve and file
You approve the accounts and your Experlu Expert files them with Companies House.
7. Penalties for Filing Company Accounts Late
Companies House applies automatic late filing penalties when a private company's accounts are delivered after the statutory deadline.
| Period of delay | Private company penalty |
|---|---|
| Up to 1 month | £150 |
| 1–3 months | £375 |
| 3–6 months | £750 |
| More than 6 months | £1,500 |
Penalties can increase where accounts remain outstanding, and further Companies House action may follow if statutory filing obligations are continually ignored.
8. What If a Dormant Company Starts Trading?
If a company begins trading or has significant accounting transactions during the financial year, dormant accounts may no longer be appropriate.
The company's accounting, Corporation Tax, VAT, PAYE and record-keeping obligations should then be considered based on its actual activities.
If your company's activity means it is no longer dormant, choose the appropriate company accounts and Corporation Tax service instead.
9. Common Dormant Accounts Mistakes
- Assuming that having no sales automatically makes the company dormant.
- Ignoring small expenses, bank activity or transactions when assessing dormancy.
- Forgetting that dormant companies can still have Companies House filing obligations.
- Missing the annual accounts deadline because the company has not traded.
- Filing dormant accounts after the company has started trading.
10. Dormant Company Accounts FAQs
What makes a company dormant for Companies House?
Dormancy for Companies House depends on whether the company has had significant accounting transactions during the relevant financial period.
Does a dormant company still have to file accounts?
Dormant companies generally continue to have annual Companies House filing obligations even when they are not trading.
Does a dormant company need a confirmation statement?
A dormant company generally still needs to keep its Companies House information up to date and file its confirmation statement when required.
What happens if my company starts trading?
If activity means the company is no longer dormant, dormant accounts may no longer be appropriate for that accounting period.
Can Experlu file dormant company accounts for me?
Yes. You can purchase the fixed-fee service and an Experlu Expert can prepare the accounts for your approval and file them with Companies House.
11. File Dormant Company Accounts with Experlu
Buy the fixed-fee service online and an Experlu Expert will prepare your dormant company accounts, send them to you for approval and file them with Companies House.