I have a company reporting under FRSSE with one director. The dividends he receives during the year are disclosed in the accounts. His wife, who is a not a director, owns 5% of the shares. Should the dividends she receives be disclosed in the accounts?
If yes, do you require to mention her % shareholding? Alternatively, could I lump their dividends together and show as Mr & Mrs X receiving total of £X to keep the disclosure to a minimum?
Thanks in advance for your help.