A friend incorporated a company in September, he hasn't traded as such, but has bought a van for company use.
He decided to close the business only two months later due to being offered a full time job.
My question is that as it has not traded, will he need to do accounts when the time comes, a tax return, ct600, annual return etc?
Although he has not traded it was still classed as an 'active' company on CH.
It was not dormant.
Many thanks guys.