I am preparing the accounts for a small community club who are just about making a profit which is ploughed back into the business. Everything is run by the members and no one is paid. Everything is straight forward except for Share Capital and Reserves on the balance sheet which includes Called Up share capital, general reserve, forfeited shares and refurbishment reserve amounting to about £3000. Looking back at previous accounts this has been included on the balance sheet for at least the last 20 years but we do not now issue shares and we have no general or refurbishment reserves. How do I remove this from the balance sheet. Any help would be appreciated.