What are dormant company accounts?
By DormantFile · Updated 22 August 2026
Dormant company accounts are a simplified set of annual accounts that dormant companies file with Companies House. They confirm that the company had no significant accounting transactions during the period.
What they contain
Unlike full accounts (which include a profit and loss statement, balance sheet, and notes), dormant accounts are minimal:
- A balance sheet showing the company's position at the period end (typically zero or just the nominal value of issued shares)
- A statement that the company was dormant throughout the period
- The director's name
There is no profit and loss account because there were no transactions.
Who needs to file them
Every UK limited company registered at Companies House must file annual accounts — even if dormant. If your company qualifies as dormant under the Companies Act definition, you file the simplified dormant version.
If the company is also registered for Corporation Tax, you need to file a CT600 with HMRC as well.
When they're due
Accounts are due 9 months after your accounting reference date (first accounts covering more than 12 months are due by the later of 21 months from incorporation or 3 months after the period end). Late filing triggers automatic penalties starting at £150.
How to file
You can file dormant accounts through Companies House WebFiling (free), through an accountant, or through us. On paper, the filing is form AA02 — available only to companies that have never traded. We submit directly via the official Companies House API — see how it works. Plans start at £19/year. One exception: a community interest company files differently, even when dormant. A dormant LLP files its own version of these accounts — same deadlines, members instead of directors, and no CT600 (any HMRC return is the notice-driven SA800, which DormantFile also files, as a nil return, when HMRC asks). A company limited by guarantee — the usual shape of a flat management or RTM company — files the same dormant accounts as any other company, just with no share capital and the correct legal form on the document.
Read the full guide: How to file dormant company accounts with Companies House