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Company not traded - do I still need to file accounts?

I have a client who has a company that hasn't traded since February 2012 so he wants it struck off - my question is, there are a set of accounts due to be filed with Companies House - should they still be filed as normal or can we just apply to strike it off without filing them?

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By pjowen
23rd Nov 2012 12:04

Depends

The companies house requirements to have a company struck off is that is must not of traded in the last three months.  You can request the company to be struck off even though accounts are due but you will most likely have an objection from HMRC as they will require a CT600 and accounts for the period the company traded.

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By JAADAMS
27th Nov 2012 16:25

Dormant companies/ Procedure to strike off companies

As pjowen states -  there is a three months 'grace' period wherein the procedure to strike off a company cannot be used if, prior to application, the company changed its name, traded, disposed of property or rights or commenced insolvency.

A year ago I wrote a couple of articles on this subject that you might find useful - see links:

Re: Dormant Companies:

http://www.accountingweb.co.uk/article/dormant-companies-get-details-right/520788

Re: Striking off a company - procedure

 http://www.accountingweb.co.uk/article/striking-company-get-details-right/521385

 

 

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