Company not yet trading - what accounts / returns are required?

My client set up a limited company with a year end of the 31st March.  A corporation tax return to 31st March 2012 has been demanded by HMRC.  The company has not yet started trading, and has had only a few transactions from the company bank account - being issuance of share capital, purchase of stationery etc, and payment of Companies House annual return fee.

As the company has not yet started trading, there is no requirement to submit a corporation tax return for the requested period.  I intend to write to HMRC to inform them that not CT600 will be submitted as the company is not yet trading. http://www.hmrc.gov.uk/ct/getting-started/trading.htm#2

With regard to statutory accounts, the company does not fulfil the conditions for dormant accounts to be submitted, as it has made some pre-trading purchases from its company bank account.  There would also be an accrual for the first year's accountancy fees.  Therefore full accounts will be required for Companies House.  My question is this:

- how should the pre-trading expenditure be brought into the first corporation tax return?  It does not create a trading loss, as the company is not trading, and no CT600 will be submitted.  Therefore, it will appear in the statutory accounts as an expense but no CT return will be submitted covering that period.   When trading commences, the pre-trading expenditure will be deemed to have taken place on the first day of trading. But it will not be shown in the statutory accounts for the first trading period.  So I am not sure what to do!

I intend to prepare the first set of statutory accounts from the incorporation date (22/3/11) to the 31/3/12.  I anticipate that by the end of the next accounting period (31/3/13), the company will have started trading.