ROC filing - P&L and balancesheet preparation

Dear firends,

Pls clarify me regarding the following:

A private limited company with authorised capital of Rs.5,00,000/- and issed and subscibed capital of Rs.1,00,000 was incorporated on 07.02.2007. Till now no commercial activity was started. The company was remain dormant for these years. Now the directors desire the start the commercial activity under the company.

Now they desire to update ROC returns.

My question is:

1) Since there is no commercial activity, whether Profit & loss account is to be prepared along with balancesheet.

2) What is the treatement of Preliminary expenses (Expenses for incorporation of the company).

3) Whether preliminary exp. is to be shown in Balancesheet without write offf to P & L. or it should be written of to P&L.

4) SInce the first year is only 2 months. Whether ROC returns is to be filed for 2006-07.

Pls give your valuable suggestions.

Thanks in advance.