Dividends

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A UK limited company which used to trade electronics (so no longer trading) and now invested retained earnings in listed stock (Vodafone) and UK equity unit trusts.

I take that this is now a Close investment company (since it has one director-shareholder, no longer trading and retained earnings invested).

The profit (difference between buying and selling prices) from investments would be taxed at 26%.

But what about the dividends from UK listed companies and equity unit trust?  Are they classed as franked investment?

or should it pay tax on them (26%), because it is a close investment company or because it COULD be classed as "trading shares" company or because is NO LONGER TRADING ELECTRONICS?

are dividends franked even in the case of  a "trader company" and/or CIC or or because is NO LONGER TRADING ELECTRONICS??