You would prepare your accounts with a statement instead of the P/L stating that you had no transactions in the period.
You would still need to show a balance sheet which will probably show (assuming you incorporated with £1)
Debtors - £1
share capital - £1
I assume your business is a micro-entity (based on no transactions and presumably no employees)
This would mean your accounts should be prepared under the correct standard - I would check out this page (think they may have example accounts somewhere)
Hope this helps & good luck with the start-up - feel free to check in here on any other accounting questions