So in summary, message to the client: no do not attempt to make out you declared any dividends and hire an accountant immediately.
I shall leave the postings as they are then and let someone else pick it up.
Obviously I'm lacking qualifications here but all looks in very good order in that regard.
Thank you all so much for your replies.
Its all a series of 12 equal 4 figure sums transferred monthly to the directors but I'm sure they're not properly documented dividends with vouchers and minuntes (to be established). If so, these should all be posted to DLA making those accounts in debit throughout the year?
Is there any way they are allowed to produce dividend vouchers now, backdated to the year end date, given that they were not aware of the profits available back at the time of year end date?