Where do I put dividends on my accounts?

[EvilWeevil]

Where do I put interim dividends paid on the end of year accounts? Do they appear on the balance sheet?

[Robot]

Where do I put interim dividends paid on the end of year accounts? Do they appear on the balance sheet?

On the stat P&L a/c

Turnover - Admin costs = Profit
Profit @ 21% = Corp tax
Profit - Corp tax = Reserves
Reserves - Dividends = Reserves to c/fwd.

Robot

[EvilWeevil]

Thanks.