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Filing for Companies House / HMRC Annual Return

What is needed for Filing for Companies / HMRC based on our company setup

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Hi there,

We have recently had a new build residential estate built for 6 properties (all freehold) on a private road last year. It has a simple shared driveway to everyones prive parking spaces, along with a very small strip of landscaping, lighting and a wastewater treatment plant. On completion, all residents agreed to take on the self-management of the limited company to management/maintain the wastewater treatment plant and landscaped areas, rather than employ a management company.

As this is the first year of filing accounts/statements, given the company status i really needed some help/advice on whatwe should be doing? I have put a summary of details below and would appreciate your steer on what is likely to be needed to be done:

  • Company type - Private company limited by guarantee without share capital
  • Purpose of company - to manage the communal aspects of the estate. Each house (6 in total) pay in a monthly fee to cover the cost of running the electric for the lights/wastewater treatment plant, Environmental Agency permit, Public Liability Insurance, emptying/service of the waste water treatment plant, general maintenance of the driveway/landscaped areas only. It is essentially only to cover costs, no profit is made, just a surplus for repiars.
  • Current HMRC status - dormant company

My questions i have are:

  1. Given HMRC say it is dormant company (filed by the developers accountants), and say we do not need to file a company tax return until 2024, presume we do not submit anything to the HMRC?
  2. Given the described above should it be classifed as a 'dormant company'?
  3. What should we file on Companies House for the accounts in terms of type of accounts/figures? should it be classed as a dormant company?
  4. I presume we would still file a confirmation statement?
  5. Is there anything else we need to file as a company?

Appreciate your responses on the following.


Replies (4)

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By johngroganjga
16th Sep 2020 06:08

Yes you need to file accounts and a confirmation statement at Companies House each year. Check out the filing deadlines.

If the company is receiving monthly fees, as you say, it is certainly not dormant.

If HMRC have said you don’t need to submit any tax returns until 2024, you don’t need to.

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By lionofludesch
16th Sep 2020 07:08

This is not a dormant company for Companies House purposes. As John says, you must have accounts prepared, probably compliant with FRS 105 (there's not enough information to say) and file them at Companies House within nine months of your year end or 21 months from incorporation, whichever is the earlier.

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Replying to lionofludesch:
By atleastisoundknowledgable...
16th Sep 2020 07:15

Although... there is a train of thought which says the company is acting on trust if the funds, so dormant accounts could be filed ...

Personally, I’d be filing full accounts as per Lion.

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