You may not have raised sales invoices recently, but if you have incurred company expenses then this is deemed carrying on in business, hence the requirement to cease incurring further costs in the three month window set by Companies House.
We need to be certain that your company has completely ceased trading. The company is permitted to make a deduction for accountancy cessation fees paid in the cessation accounts period. Companies House states that a company cannot make an application for voluntary strike off unless all qualifying criteria have been met in the last three months.
These criteria are:
- You haven’t traded or otherwise carried on business
- You haven’t changed the name
- You haven’t disposed of property or rights