UK - Do I need to file final accounts when striking off an empty <12 months old company?

I would like to strike off an empty UK ltd company which is <12 month old and has never done any business and has no employees. My accountant has advised me I don’t need to file final accounts though looking at https://www.gov.uk/strike-off-your-company-from-companies-register/close-down-your-company I can’t see why I wouldn’t need to file final accounts.