Steps to closing small ltd co

[Macallan]

I am closing my very small limited company. There's only c£5k assets (all cash in bank), no debts, no other assets, no employees etc, so it qualifies for dissolution/ striking off without needing an MVL. The company has been semi dormant for a number of years, earning only interest from a business savings account, incurring minimal expenses (domain fees and similar), as I took a permanent in house role. The company was deregistered for VAT in Feb.
I'm hoping someone can help with a sense check of what I believe are the practical steps and the order of them to process the closure and striking off:

1. Change Company Year End via Companies House to a chosen closure date that allows for the steps below including distribution of funds.
2. Prepare final accounts to new Company end of year and calculate final CT due
3. Distribute remaining funds before YE date, leaving funds in current account to pay final CT. (Will be distributed as capital, not dividends, and in 75/25 proportion between myself and my wife in line with shareholding; my wife is also a director and Co Secretary)
4. Complete final accounts to Year End date, now showing zero capital balances following capital distribution.
5. File final accounts with HMRC, but not Companies House
6. Pay final CT
7. Close company current account
8. File DS01 to dissolve company
9. Claim BADR on tax return

Am I missing anything, and is the order correct.

I'm not certain about the timing of the capital distribution in closing the company bank account - should this be done before the final Year End date (as shown in the steps I have outlined above) so the capital balances show as zero in the final accounts, or if the capital distribution should be after the final Year End date...

As a completely alternative approach, my wife has spare basic rate tax band... Is it acceptable for me to transfer my 75% into my wife's name so she has 100% of the shares, and then distribute the funds to my wife as dividends paying 8.75% on the amount in excess of the £500 dividend allowance?

Many thanks.

[Michael at BI Accountancy]

Funds would be taken as capital after you have calculated the remaining reserves from the period to cessation. IE do the accounts first and then this gives you your final position, then distribute the capital in relevant share split.