Dormant LTD company with HMRC and pre-trading expenditures occurred as losses

A LTD company registered in 2023, then notifying both HMRC and ICO of its dormancy. During the time of registration and current, no business account has yet been opened until trading begins. However personal expenditure has been used for paying Accountant, HR advice, Trademark and copy right of company name and other costs for a office workspace, business planning/research and support, including website building and possible attendance of courses and webinair's solely for learning about business set up and operation.
It is understood that a balance sheet for losses will need to be for Companies House whether dormant/non-trading or trading. What would be for HMRC? There has been no significant income generated or earned to date, only pre expenditures and requisites for the viability of the business and whether it could trade or not..
Thank you for your advice should it be received.

Hi JAT50*
Any company that is active for corporation tax purposes will need to file the return, even if it not trading. 
If the company is incurring management/nontrading expenses/losses and you wish to make use of these losses going forward, then you will need to declare these to us. 
Corporation tax is Self-assessed so HMRC would not be able to give you a definitive answer on whether this would constitute as activity. 
Guidance is available at:
Corporation Tax: trading and non-trading
You will need to determine whether you need to complete a return after consulting the guidance or engaging a financial advisor/accountant to assist.
If you decide you need to file, please let us know and we can update the record.
Thank you