Hi, one of my clients has now stopped trading through his limited company as he is retiring. There are no debts in the company and a healthy cash balance available to settle any final bills (including Corporation Tax). There are 2 shareholders - my client and his wife. The only tangible assets in the company are a few pieces of computer equipment and also some capitalised costs from work that was done on the home office - how should we dispose of these correctly in the accounts? I believe my client will want to keep them all personally, rather than actually sell them, and of course the costs on the home office can't really be sold on......! It's been a long time since I had to do any cessation accounts - any tips please?