Form AA02: dormant company accounts (DCA) explained
By DormantFile · Updated 24 July 2026
Form AA02 — officially "dormant company accounts (DCA)" — is the Companies House paper form for filing the annual accounts of a dormant company that has never traded. It is the oldest of the ways to file dormant accounts, and it is on borrowed time: from April 2028 the paper route closes entirely.
This guide covers who can use AA02, how to fill it in, and when you are better off filing online instead.
What form AA02 is
AA02 is a short paper form that stands in for full statutory accounts. It contains a minimal balance sheet — essentially the company's share capital — and a set of statements confirming the company was dormant throughout the period and that no audit is required. There is no profit and loss account, because a dormant company has no transactions to report.
Filing it satisfies the same legal duty as any other set of dormant company accounts: every UK limited company must file annual accounts, dormant or not, by its deadline — usually 9 months after the accounting reference date (for a first set of accounts, the later of 21 months from incorporation or 3 months after the period end). Miss it and automatic penalties start at £150.
Who can use it — and who can't
Companies House is specific about this. The paper AA02 is only for a company limited by shares that has never traded, where the only transaction since incorporation is the issue of subscriber shares — the shares the founders took when the company was formed.
That rules out more companies than you might expect:
- Companies that traded in the past. If the company traded and later went dormant, AA02 is not available — even though the company is genuinely dormant now. File the dormant accounts online instead, where prior-period figures are handled properly.
- Companies with anything else on the balance sheet. A bank balance, a loan (including a Bounce Back Loan), or any asset beyond unpaid subscriber shares means the company doesn't fit the form — and may not qualify as dormant at all. Use our dormancy checker if you're unsure, and see micro-entity accounts for the usual alternative.
How to fill in AA02
Check the company qualifies
Never traded, limited by shares, subscriber shares the only transaction. If that isn't your company, stop here and file online.
Download the current form
Get AA02 from GOV.UK rather than reusing last year's copy — out-of-date versions get rejected.
Company details and period end
Company name, registered number, and the period end date, which must match the accounting reference date on the register.
Share capital
The called-up share capital taken by the subscribers — typically £1 or £100. Net assets equal the same figure.
Director's signature
A director signs the balance sheet statements confirming dormancy and that members have not required an audit.
Post it — early
Accounts must be delivered by your deadline, not postmarked. Allow for post and processing, and keep proof of postage.
The problem with paper
The paper route has three failure modes the online routes don't:
- Postal time counts against you. Your accounts are filed when Companies House receives and accepts them, not when you post them.
- Errors bounce by post. A missed signature or mismatched date comes back to you weeks later — often after your deadline has passed, with the £150 penalty already triggered.
- No instant proof. Online routes give you electronic confirmation and an acceptance record; with paper you're watching the letterbox.
The one genuine advantage of AA02 is that it needs no authentication code. But since a code takes up to 10 working days to arrive by post anyway, requesting one and filing online is almost always the better trade.
AA02 is going away
Companies House is moving all accounts filing to commercial software from April 2028 — both the paper forms and WebFiling's accounts screens close. We cover the details in our guide to the April 2028 accounts changes. If you're setting up an annual routine for a dormant company now, it makes sense to pick a route that still exists in two years.
Filing online instead
Two options:
- Companies House WebFiling — free, using your authentication code. Fine if you remember it each year; see the step-by-step guide.
- DormantFile — we file dormant company accounts online through the Companies House software API in about two minutes, watch the submission until it's accepted, and cover the nil CT600 side that Companies House routes never touch. From £19/year, with deadline reminders built in.
Key points
- Form AA02 ("dormant company accounts (DCA)") is the paper form for dormant accounts — there is no online AA02; online routes replace it rather than digitise it.
- It is only for companies limited by shares that have never traded, with subscriber shares as the only transaction.
- Filing is free, but accounts must be delivered by your deadline — postal delays and bounced forms are how paper filers end up with £150+ penalties.
- The paper route (and WebFiling accounts) closes in April 2028 under the software-only reforms.
- Previously-traded dormant companies, and anyone who wants proof of acceptance, should file online instead.