If the company during the whole year had no activity, has no bank account, then a null report is presented. For this a member of the board must provide his accountant with a document confirming that there was no activity.
If the company had activity, then the accountant must receive all the documentation connected to the activity of the company over the year, such as agreements, invoices, CMRs, bank printouts following which the accountant will make entries in the accounting. Every entry = every transaction on the company account (every income of outcome of funds).
The annual report is presente before 30 of june, so the documents should be provided to the accountant prior to that, at least several months in advance.