What is classified as a significant accounting transaction?

A 'significant' accounting transaction is defined as one that should be recorded in the company's accounting records. When determining whether a company is dormant, the following financial transactions may be disregarded:  Payment for shares taken by subscribers to the memorandum of association A fee paid to Companies House for a change of company name, re-registration of a company, or filing of a confirmation statement Payment made to Companies House as a penalty for failure to deliver accounts Please note: Transfers other than the above in and out of a company bank account would result in the loss of dormant status for a company. You should take this into consideration if you intend to file dormant company accounts.