What are dormant company accounts?
By DormantFile · Updated 28 March 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. 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. We submit directly via the official Companies House API — see how it works. Plans start at £19/year.
Read the full guide: How to file dormant company accounts with Companies House