Thank you to everyone who has taken the time to give me their advice - most grateful. I only wish I had one of you as my accountant!

Thanks John and Stewie - grateful to have some independent advice. I too have come to the same conclusion.

Many thanks John. That would be my preferred option. Unfortunately, the new accountant has said she won't file without a letter to HMRC and now that I've contacted them to discuss this I presume I'll be expected to follow their advice and amend the accounts and refile.