This form is to prepare dormant company accounts for a company
limited by shares where its only transaction is the issue of subscriber
shares and the company is not a subsidiary: for financial years beginning
on or after 6th April 2008.
a. The attached template for dormant company accounts is only
suitable for those companies limited by shares which have never
traded and where the only transaction entered into the accounting
records of the company is the issue of subscriber shares.
b. Shares may be fully paid, partly paid or unpaid: Any paid element should
be shown as “Cash at Bank and in hand”, Any unpaid element shown as
“Called up share capital not paid”.
c. Dormant companies acting as an agent for any person must state that they
have so acted in Section 3.
d. A fee or penalty raised on the company for the payment of an annual
return fee, change of name fee, reregistration fee, or late filing penalty may
be omitted from the company records and this DCA—if the payment was
made by a third party without any right of reimbursement.
e. The company directors are responsible for preparing and filing accounts
at Companies House that comply with the requirements of the Companies
Act and failure to do so may result in prosecution. Should you have any
doubt about the company’s entitlement to file dormant accounts, or the
preparation of those accounts, you should seek professional advice.
f. This guidance only advises on the preparation of abbreviated dormant
accounts which can be filed at Companies House. It does not advise on the
preparation of full accounts for the members