my understanding is that GAYE is a donation from employees so I would say you would just journal salary details as per usual with no mention of it. If it is an owner managed company then the donation is still personal so I can't see that it would form any part of the company accounts. Maybe!
Thanks guys you are both, of course, correct. I need to stop shooting from the hip and think things through, but you know this forum has been great for me in that respect, it has improved my bookkeeping knowledge considerably.