Dividends before 31st March, 2004

Should all profits below £10,000 be withdrawn as dividends for the last 2 years now?

My wife has a company and she is the sole shareholder.

Profits for Y/E 31st March, 2003 were £9249.

Profits for Y/E 31st March, 2004 will be £9943.

Should the company declare a total dividend of £19,192 (£9249+£9943) before 31st March, 2004?

Should this be two separate dividends or one single?

Would the following figures be correct?

Gross dividend £21,324.44

Tax Credit £2,132.44

Net dividend £19,192.00

Is it the case that no tax is paid by the company?

Thanks

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Mark Brown