JAT50*

What if a business bank account has not been opened, however one is using their own personal finances and personal bank account to pay for pre expenditures towards a dormant business. Would there be an impact even when still needing to file 'losses via a balance sheet' with Companies House; yet have a notification of dormancy with HMRC already with evidence of such registration? It was advised not to open a business account for it would be deemed as trading when not! There will be no corporation tax due for the next 5 years unless notification to HMRC of trading to begin and on what date and year.. Thank you for your time

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.