The company has a 31st May year end and accounts were filed at Companies House for y/e 31 May 2017. There was no further trade or other income/expenses and we closed the bank account in August 2018, returning the funds to the sole shareholder, leaving the balance sheet clear, with only the nominal amount of share capital remaining. We want to apply to get the company struck off, but I am uncertain about the filing requirements for the accounts. Do we have to file accounts to Companies House for y/e 31st May 2018, and then start the striking off process, with the final accounts (which only show the closure of the bank account) only for the period from 1st June 2018 to now, or can we just apply for striking off now and just have one set of final accounts to cover the whole period from 1st June 2017?
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Your CoHo filing obligations end when you apply for striking off.
You will, of course, need to settle matters with HMRC.
Well, if they did have to be filed, they'd be for the periods between the Accounting Reference Dates on file at Companies House.
Why are you preparing accounts ? For whom ?
My understanding was that we would have to submit final accounts to HMRC along with a CT return, and notify them that the company will be struck off? So my question is really more for the Companies House filing requirements. If the company is struck off before the due date for filing the May 2018 accounts is there a need to file accounts for that period - we haven't done anything about changing accounting dates? Or does the fact that it will be struck off just take away this requirement completely? I just don't want to get stung with a penalty for not filing accounts that we should have done.
You understood wrong.
But feel free to submit accounts if you wish.
Or simply visit a local accountant.
In these cases I write to the Revenue advising that there has been no trading since 31 May 2017 and that it will be applying to be struck off.
I then submit the form to Companies House. No final accounts are prepared.
if there has been trading then final accounts and CT600 are prepared and submitted to the Revenue (and the CT paid if any) before submitting the form to Companies House.