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As of 2025, there are no major changes to the rules for dormant accounts filing in the UK, but it has to be noted that any changes in the laws may happens. This paper also clearly illustrates that dormant companies are also required to submit their accounts periodically to Companies House even if the business has not been active. A balance sheet should again accompany the accounts and should disclose any structure with assets and/or liabilities. This means that companies need to ensure they satisfy the conditions relating to dormancy, which means that there are very few, if any accounting transactions during the entire financial year. Consequently, failure to file on time may attract penalties or strike-off procedures. Always check the latest guidelines or consult with an accountant like Accbyte Accounting for accurate filing.