Final cessation accounts drawn up to 31 March 2018. Client took dividends of around £10k in total in April and May. Reserves are over £200k at cessation, 31/3/18. Do these dividends taken in April and May get taken into account when the formal liquidation takees place, or should they be brought into the final March 2018 accounts and shown as dividends. If we dont account for them in the March accounts and therefore dont tell the client to account for them in his personal tax return how will they get accounted for ?