Strike off or complete accounts?

Hi.

Sorry if this has been covered before, I tried searching the archive but couldn't find anything specifically covering what I need to know:

I have been approached by a lady who, due to ill health is having to cease her Ltd Company trading.  The Accounts were due 30/11 but have not been completed yet.  She has written to Cos House explaining she is very ill and asking for an extension, but not yet recd a reply.

As I understand it, if no accounts are filed Cos House will apply for the company to be struck-off, and assuming any Creditors do not object this will go through in due course. Also as the company has no doubt made a loss HMRC will not persue any accounts or corp tax returns.

Is this correct, and are there any negative results from taking this route?

Many thanks.

Darren