I was confused whether husband and wife should apply separately for their own UK visit visa or not? then I found my answer here, but this answer raised another question in mind that, can wife use her husband's bank statement with a supporting letter from husband saying he permits to spend certain amount of money for UK visit?
For your answer, we can refer to the guidance, which says...
So yes, your wife's application should include your GWF number in the remarks section, and you should include her GWF number in your remarks section and then explain that you are both applying as a family and that your documents cover both of you.
There is no requirement that the account(s) be jointly held, but it is the normal case when spouses apply together. A note may be appropriate if the account(s) are not joint, but that's your own decision to make.