Dormant community interest company must file a CIC Report form together with the set of accounts.
The CIC Report for a dormant company should state what the CIC has been doing in order to prepare for trading. However, if there has been no activity at all then the CIC should state that it has been dormant throughout the financial year.
It is also recommended to state on the CIC Report the reasons why the company have not yet started trading and when the directors expect to do so.