There is a difference yes, if a company has never traded then it will have very few lines on the balance sheet, in fact really it will just include the nominal share capital.
If a company has previous trading activity prior to this accounting period and if no transactions occurred in the last period you’d need to file abbreviated accounts. In this case the accounts would be more or less a copy paste from the previous year (i.e. your balance sheet figures will look the same with different dates). There may be additional entries on your balance sheet for any assets or long term liabilities held. So with this scenario you can’t use the simplified DCA filing option at Companies House, nonetheless it should still be quite straightforward.