You may use an accountant or you can do it yourself to complete the form AA02 to file your dormant company account (DCA) with Companies House. You can submit the form online or by post. To file online, you would require your authentication code issued by Companies House.
The AA02 form is suitable for a dormant limited company that has never traded since its incorporation.
Companies House would issue late filing penalty if your dormant account is delivered late even just by one day. The penalty starts from £150 to £1500 depending on how late.
Remember to submit your confirmation statement with Companies House also.
Contact us if you have any questions about filing your dormant company account with Companies House.
Information required to complete the form AA02
You would require the following information to complete the AA02 form.
Section 1: Company details
Fill in your company number. You can get your company number from the Companies House website. It is also printed on your certificate of incorporation or certificate of change of name.
Section 2: Date of balance sheet
Specify your balance sheet date. The balance sheet date is your accounting year-end date. You can find your accounting year-end date on Companies House public register. For example, if your company was incorporated on 3 March 2019, Companies House would normally give you a default accounting year-end date of 31 March 2020. You can change your accounting year end date if you wish.
Section 3: Accounts
Under the “account” heading, your shareholders’ fund and net assets figures must be equal. For example, when you incorporate your company, you issued 10 ordinary shares at £1 each. In this case, you will specify the number of shares is 10. Class of shares is ordinary and nominal share value is £1 each and that is equal to your shareholders’ fund which is £10.
Correspondingly, If your shares are unpaid then you fill in the box called up share capital not paid. If it is paid, then you fill in the box cash at bank and in hand. If your shares are partly paid, say £7 paid and £3 unpaid then you fill in the boxes accordingly.
You leave the previous year column blank if this is the first year your company file a dormant company account.
Under the “statements” heading, you specify your accounting year end date again, i.e. 31 March 2020. Tick the box if your company acted as an agent for a person.
Section 4: Date of approval of accounts
You insert the date you are preparing and submitting the AA02 form. I.e. today’s date.
Section 5: Director’s signature and name
You must sign the AA02 form. The person signing this form must be officially appointed and act as your company director and his/her personal details have been submitted to Companies House to act as a director.
Where to send your AA02 to file your dormant company account
You may send your completed AA02 form to one of the following Companies House offices.
For companies registered in England and Wales:
The Registrar of Companies, Companies House,
Crown Way, Cardiff, Wales, CF14 3UZ.
DX 33050 Cardiff.
For companies registered in Scotland:
The Registrar of Companies, Companies House,
Fourth floor, Edinburgh Quay 2,
139 Fountainbridge, Edinburgh, Scotland, EH3 9FF.
DX ED235 Edinburgh 1
or LP – 4 Edinburgh 2 (Legal Post).
For companies registered in Northern Ireland:
The Registrar of Companies, Companies House,
Second Floor, The Linenhall, 32-38 Linenhall Street,
Belfast, Northern Ireland, BT2 8BG.
DX 481 N.R. Belfast 1.
Companies House filings
You can submit your company documents to Companies House online. You would require your company’s authentication code to do so. The authentication code is the electronic equivalent of your company’s director(s) signatures. Hence, you must keep it safe.
The documents you can file online includes:
- Confirmation statement
- Company accounts
- Events driven filings i.e appoint a new director or change of your registered office address.
- Closing down your company.
Companies House has also created an interim paperless filing service to accept documents which would normally require a live signature during COVID-19 pandemic. You can easily upload your documents to the Companies House website.
If you require help with your company’s filings, contact our accountants. They will be more than happy to assist you.
