How do you account for unpaid Share Capital on CT600?

A client has recently set up a limited company and between 5 of them they have issued 1090 unpaid shares (nominal value 1p shares so total value 10.9p)

They are now filling in their corporation tax return and wondered whether they need to declare these unpaid shares in the share capital sheet. The title atates allocated and paid shares only so suggests should not be included here and if they do they have to put in nominal value therefore the accounts will not be accepted as they are out by 10.9p.  However this would then mean that the shares are not mentioned anywhere on the form.

Secondly one director put in £3000 but had not disclosed whether this was a loan or premium on shares issued.  However on the CT600 form they could not put in anything in for share premium as the boxes were only for called up share capital (which had to reconcile with nominal value of the shares) thus the accounts only balanced if it was added as a long term loan instead...is there a way around this?

Thanks any help much appreciated