A limited company has not started trading yet (no selling-buying) and has no bank account but the director paid out of his pocket for set-up expenses (advertising, promotion mostly). For corporation tax the company is dormant and these expenses are classed as pre-trading and will be treated as incurred on first day of trading. But, is this company dormant for Companies House accounts? As I said there is no bank or cash activity by the company - some of the expenses though paid by the director the invoices are in the name of the company. Thanks.