Other thing Jonathan - do you know entertainment is disallowed for CT purposes? So you may need to do a further split, but dependent on the answer to the spouse bit.
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position