pension on closure

We have a company with over £200,000 profit and are looking to close. It has now passed the 12 month period with active trading profit and the majority of profit in this year is retained profits bought forward. Would it be reasonable to make a £100,000 (£50k for each director) into a pension before closing and utilise the losses in the earlier period when preparing the closing accounts? The past years of pension contributions have been missed and it is within their annual allowance utilising £50k of the £60k annual allowance for the year. Can you please confirm if the pension contributions can be made and the loss can be utilised?

Hi,
HMRC cannot provide advice on tax planning.
You will need to seek professional advice.
Thank you.