AA02 Form Dormant Company Accounts in UK

AA02 is used for dormant company accounts in specific circumstances. It can provide a straightforward Companies House filing route for an eligible company limited by shares that has never traded, but it is not the correct form for every company described as dormant.

Audit Consulting Group can check the company’s history, accounting period and activity before the accounts are prepared. If AA02 is appropriate, we can prepare the dormant accounts, arrange director approval and handle the Companies House filing. Where it is not appropriate, we can identify the filing route that better reflects the company’s actual position.

What Is Form AA02 for Dormant Company Accounts?

AA02 is a Companies House form for dormant company accounts. It is intended for a company limited by shares that has never traded and where the only accounting transaction has been the issue of subscriber shares.

That makes AA02 narrower than the general concept of dormant company accounts. A company may currently be dormant without meeting the conditions for this particular form — especially if it traded previously, is a subsidiary or has a more complicated accounting history.

The practical question is therefore not simply “Is the company dormant?” but “Does the company’s history and activity support an AA02 filing for this accounting period?”

Can Your Company Use AA02?

AA02 may be suitable where a private company limited by shares was incorporated but never went on to trade. Before proceeding, the position should be checked against what actually happened during the relevant accounting period.

Useful points to establish include:

• whether the company has ever traded;
• whether there have been significant accounting transactions;
• whether the company is limited by shares;
• whether the company is a subsidiary;
• which accounting period needs to be reported; and
• whether earlier accounts or other company filings remain outstanding.

No sales or turnover does not, on its own, settle the question. If money moved through the company or other activity took place, that may need to be reviewed before the dormant accounts route is confirmed.

AA02 Dormant Company Accounts Eligibility Check

When AA02 Is Not the Right Form

AA02 should not be treated as a universal dormant company form. A business that traded and subsequently stopped operating has a different accounting history from a company that never traded at all. A dormant subsidiary may also need a different approach.

Sometimes the issue only becomes apparent when the records are checked. A director may reasonably believe that nothing happened during the year because there were no customers or sales, while the bank records show payments or receipts that need to be considered.

If AA02 is not suitable, that does not necessarily indicate a compliance problem. It simply means the accounts should be prepared using a route that reflects the company’s actual circumstances rather than forcing them into a simplified filing.

AA02 for a Company That Has Never Traded

This is the situation most closely associated with AA02. A company may have been incorporated for a proposed business, investment or project that never started. Subscriber shares were issued on incorporation, but commercial activity never followed.

Where there have been no other significant accounting transactions and the remaining conditions are met, the company may be able to use the simplified dormant accounts route.

We still check the relevant period before preparing the filing. It is a small step, but it avoids relying solely on the phrase “never traded” when the underlying records tell a different story.

What If Your Company Previously Traded?

A company can stop trading and become dormant, but that does not turn its earlier active periods into dormant periods. If the business previously operated, the point at which trading stopped matters.

We would normally establish which accounting period contained the final trading activity and whether earlier Annual Accounts or Corporation Tax obligations still need attention. AA02 should not be used as a shortcut around accounts for a period in which the company was active.

Once the history is clear, the accounts for each relevant period can be dealt with on the appropriate basis.

What Information Is Needed for AA02 Dormant Accounts?

For a genuinely straightforward never-traded company, the information requirement should not be excessive. We normally start with the company number, the accounting period being filed, incorporation details, share information and confirmation of whether the company has ever traded.

If anything in the history is unclear, we may need to see additional records. This might include bank activity or details of payments and receipts during the period. The purpose is to establish the filing position, not to request a full set of active-company records where they are not needed.

The accounting period itself also matters. The company’s Accounting Reference Date determines its normal financial year-end and helps establish which period the accounts need to cover.

What Does the AA02 Dormant Company Accounts Form Include?

The form identifies the company and the period covered by the accounts and records the financial information and statements required for an eligible dormant filing.

There is also a director responsibility behind the paperwork. The accounts need to reflect the company’s position, and a director should review and approve them before submission. An accountant can prepare and file the accounts, but the directors remain responsible for ensuring the company meets its statutory accounts obligations.

For that reason, we treat AA02 as an accounts filing rather than simply copying company details into a form.

AA02 Paper Form vs Filing Dormant Accounts Online

AA02 is available as a paper Companies House form. Eligible dormant company accounts can also be delivered through Companies House online filing services.

The filing method and the eligibility question are separate. Filing online does not make an otherwise ineligible company suitable for dormant accounts, while choosing the paper AA02 does not override previous trading or other accounting activity.

Once we understand the company’s circumstances, the appropriate filing route can be used. If your main concern is having the accounts prepared and submitted rather than the AA02 form itself, see our File Dormant Company Accounts service.

How We Check Whether AA02 Is Appropriate

We start with the company rather than the form.

A newly incorporated business that never opened for trade is usually a very different case from a company that operated for several years and has recently stopped. We look at that history first, then the accounting period and any activity relevant to the dormant position.

If the information points to a straightforward AA02 filing, the accounts can move to preparation. If something needs clarification, we raise it before submission. This avoids completing a simplified dormant filing on an assumption that later turns out to be wrong.

Our AA02 Dormant Accounts Filing Process

Initial Company Check

We take the company number, identify the accounting period and establish whether the company has ever traded. For a simple never-traded company, this stage can be relatively brief.

Dormant Position Review

Where the position is less obvious, we clarify relevant activity before preparing the accounts. If another filing route appears more appropriate, we explain why and what would be needed instead.

Accounts Preparation and Director Approval

The dormant accounts are prepared on the appropriate basis and provided for director review. Any questions should be resolved at this point, before the accounts are delivered to Companies House.

Companies House Filing

Following approval, the accounts are submitted through the appropriate route. We also check the filing outcome rather than assuming that sending the submission means the process is complete.

Companies House and HMRC — What AA02 Actually Covers

AA02 concerns accounts delivered to Companies House. It does not, by itself, complete every possible HMRC requirement for the company.

The distinction is particularly important for a business that traded previously. There may be an earlier Corporation Tax period or a Company Tax Return that still requires attention even though the company is now dormant for Companies House purposes.

Where HMRC has issued a notice or there is uncertainty about the Corporation Tax position, that should be considered separately. Filing dormant accounts is not a substitute for resolving an outstanding HMRC requirement.

Does AA02 Replace the Confirmation Statement?

No. Annual accounts and the Confirmation Statement are separate Companies House requirements.

A dormant company can still need to submit a Confirmation Statement. Filing AA02 deals with the relevant accounts; it does not update or replace the company’s Confirmation Statement.

This is an easy point to miss when very little is happening in a company. Dormancy reduces the accounting activity, but it does not remove the company’s ongoing filing responsibilities.

Common AA02 Dormant Accounts Filing Mistakes

A frequent mistake is choosing AA02 because the company made no sales. Turnover is only part of the picture. Payments, receipts or previous activity can change the filing position.

Another is overlooking the company’s history. If it traded before becoming dormant, the earlier active period still has to be accounted for correctly.

There are also practical filing mistakes: dealing with the wrong accounting period, assuming dormant accounts also satisfy HMRC requirements, or forgetting the separate Confirmation Statement obligation.

And deadlines still matter. Dormant companies remain subject to annual accounts filing requirements, so inactivity should not be taken to mean that the Companies House deadline can simply be ignored. See our Dormant Company Accounts Deadlines guidance for the timing rules that apply to dormant accounts.

Dormant Company Accounts Deadlines and Late Filing Penalties

Typical AA02 Dormant Company Scenarios

These examples show why the facts matter more than the label “dormant”. They illustrate typical situations rather than individual advice or guaranteed filing outcomes.

A Startup That Never Opened for Business

A company was incorporated for a consultancy project, but the contract behind the project did not proceed. No trading began. Reviewing the company history confirmed that the relevant question was whether it met the conditions for a simplified dormant filing. The director could then deal with the accounts on the appropriate basis rather than preparing them as though an active business had operated during the year.

A Business That Stopped Trading

Another company had been active before the owners stopped operating it. The director initially approached the next filing as a simple AA02 matter because the business was now dormant. Establishing when trading actually ceased separated the active and dormant periods and made it clear which accounts obligations related to each. That prevented the current dormant status from being applied retrospectively to an earlier trading period.

No Turnover, but Activity in the Bank Account

In a third type of situation, the company had no sales and the director regarded it as dormant. Bank activity showed that the position needed a closer look before any AA02 filing was prepared. Reviewing the transactions first meant the filing decision could be based on what actually happened during the year, rather than on turnover alone.

Related Dormant Company Accounts Services

If you are still establishing the company’s overall status and obligations, our Dormant Company Accounts guide explains the broader Companies House and HMRC position.

For practical preparation and submission, see File Dormant Company Accounts. Companies that do not qualify for a simplified dormant route may instead require our wider Annual Accounts support.

Filing dates are a separate consideration. If you need to establish when the accounts are due, check the deadline for the relevant company and accounting period rather than relying on AA02 eligibility to answer the timing question.

Frequently Asked Questions

What is an AA02 dormant company accounts form?

AA02 is a Companies House form used for dormant company accounts in specific circumstances. It is intended for an eligible company limited by shares that has never traded and meets the relevant conditions for this simplified dormant filing.

Do all dormant companies use AA02?

No. Current dormancy alone does not determine whether AA02 is appropriate. The company’s structure, trading history and activity during the relevant period also matter.

Can a company that previously traded use AA02?

AA02 should not automatically be used simply because a previously active company has stopped trading. The period containing trading activity and the later dormant position need to be considered separately, and another accounts route may be required.

Can AA02 dormant company accounts be filed online?

AA02 exists as a paper form, while eligible dormant company accounts may also be filed using Companies House online services. The filing method does not change the underlying eligibility requirements.

What information is needed for AA02?

We normally start with the company number, accounting period, incorporation and share information, and confirmation of whether the company has ever traded. Additional records may be required where there has been financial activity or the history is unclear.

Is AA02 the same as dormant company accounts?

No. Dormant company accounts are the broader accounting obligation. AA02 is a particular form associated with eligible dormant companies, so the terms should not be treated as interchangeable in every case.

Does filing AA02 also file the Confirmation Statement?

No. The Confirmation Statement is a separate Companies House filing and is not replaced by AA02 dormant accounts.

Does AA02 deal with HMRC as well?

No. AA02 concerns the Companies House accounts filing. HMRC and Corporation Tax obligations are separate and may still need attention depending on the company’s circumstances and previous activity.

What happens if AA02 is not suitable for my company?

A different accounts preparation or filing route may be required. The appropriate approach depends on the company’s history, accounting period and activity. Establishing that before submission is preferable to trying to fit a more complicated position into a simplified dormant filing.

Get Help With AA02 Dormant Company Accounts

If you are unsure whether AA02 is the right route, Audit Consulting Group can review the company’s circumstances before the accounts are prepared. We can check the relevant history and accounting period, identify anything that needs clarification and establish the appropriate next step.

Send us your company number, the accounting period concerned and a brief note confirming whether the company has ever traded. That is usually enough to begin the initial review and determine what further information, if any, is required.