Why might a Limited company with numerous people working for it, enter "0" employees on its annual accounts?
Perhaps the “people working for it” are not employees. Or perhaps they are, but the note to the accounts you are referring to may have been compiled without proper attention to detail, and be wrong.
1. They do not work for it but for an associate company
2. A group company pays them but no consolidated accounts done.
Frankly with modern accounts prep software mistake is to me the most likely; TaxCalc certainly does not warn you have not done this note and no idea re other software.
Digita doesn't either as I often see it when I review our accounts before submitting (often but potentially not always...)
Is this curiosity or do you have a more specific reason for asking?
This is a note which gets missed by many as it wasn't relevant under the FRSSE.