Hi @Pelican10
When you enter your opening balances, it should be before the date they take effect. So in this case, if you’re starting on 1st April, you would enter them as 31st March.
This would ideally be a trial balance or balance sheet from your accountant.
Regarding 2210 PAYE, this is a grouped account for NI etc. We have a sample journal in the following link which shows how this is split out to make up the one figure: Recording payroll.
Hope that helps, but I would certainly check with your accountant to make sure the entries are correct.