First, non-trading company and dormant company are not the same. The term dormant applies to a company that, in legal terms, has no significant accounting transactions during a financial year. It is not the same as a non-trading company, a term that has no legal meaning. No significant accounting transactions means no entries in the company's accounting records. The amount paid for shares when the company is first formed and a few costs that the company may incur in order to keep the company registered at Companies House do not count as significant accounting transactions. A company can be non-trading in the sense that it is not doing business.
However, it may still have other accounting transactions going through its books, which means that it is not dormant in a legal sense. A dormant company must not have any accounting transactions except specific allowable transactions that can be disregarded. Dormant or Non-Trading - as the company is non-trading, it is required to file Dormant Accounts annually. Dormant accounts show very little financial data except for assets and shares held. If the company becomes active again, it will be required to file normal Annual Accounts again. Due to the lack of financial data, a dormant company will not be assigned a credit score or limit, also there will be little company information.