Amount paid up on each shares - statement of capital

In our software I need to allocate the amount paid up (including premium) between the shareholders in order to arrive at the correct amount to go onto the annual return and other statements of capital.

 I’ve just prepared an analysis which shows some shares were allotted at a premium to an individual and then at a later date bought back from him. When the shares were bought back this would have been out of distributable profits so that the share premium account remained in the company. Should the share premium account (re the bought back shareholder) be reallocated amongst the other shareholders pro rata (even though their record in the registers will not agree to actual amounts paid for their shares) in order to get the right result of the annual return? The above is to get to an opening position for the post 30/9/09 annual return.