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Director's loan
What this ledger is and how it is fed
Tracks what the director owes the company, or is owed by it.
Bank lines classified as "Director's loan" post here automatically. Expenses you paid personally post here automatically too.
A positive amount moves this balance towards The director owes the company; a negative one towards The company owes the director.
Running balance is this ledger's total after each entry, in date order, and a mistake is corrected with a reversal, never by editing or deleting an entry.
£1,430.80
The director owes the company
What makes up this balance
- Director's loan · 3 entries
- £4,264.00
- Motor & travel · 33 entries
- −£1,190.40
- Training · 1 entry
- −£420.00
- Use of home as office · 8 entries
- −£1,222.80
Corrections are already taken off the cause they corrected.
Director's loan tax (s455)
What this estimate leaves out
It does not model s458 relief timing, which works two ways. Repay within 9 months of the period end and no tax is paid. Repay later and the tax is paid first, then reclaimed from the Corporation Tax due date of the period containing the repayment, which can be over a year later (a formal claim on CT600A or form L2P, within a 4-year limit).
The 30-day rule and the £15,000 arrangements rule are not modelled. Both depend on the director's own intentions, which bank data cannot show.
The £10,000 beneficial-loan-interest exposure (P11D) is a different tax, on a different clock, and is not covered by this figure at all.
Estimated s455 charge: £511.51 (35.75% of £1,430.80).
Due 1 January 2028 (in 13 months)
Period and balance
For the year ending 31 March 2027
Your balance on that date: £1,430.80.
This is an estimate. It does not model repayment timing rules, so it's worth confirming with your accountant.
| Date | What it was | Where it came from | Amount | Running balance | Actions |
|---|---|---|---|---|---|
| Date 10 November 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £1,430.80 | |
| Date 3 November 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £1,466.00 | |
| Date 1 November 2026 | Use of home · November 2026 | Where it came from Use of home · November 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance £1,501.20 | |
| Date 27 October 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £1,654.05 | |
| Date 20 October 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £1,689.25 | |
| Date 13 October 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £1,724.45 | |
| Date 6 October 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £1,759.65 | |
| Date 1 October 2026 | Use of home · October 2026 | Where it came from Use of home · October 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance £1,794.85 | |
| Date 29 September 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £1,947.70 | |
| Date 25 September 2026 | Transfer to D Reyes | Where it came from From your bank · Director's loan | towards: The director owes the company £3,000.00 | Running balance £1,982.90 | |
| Date 22 September 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£1,017.10 | |
| Date 15 September 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£981.90 | |
| Date 8 September 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£946.70 | |
| Date 1 September 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£911.50 | |
| Date 1 September 2026 | Use of home · September 2026 | Where it came from Use of home · September 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance −£876.30 | |
| Date 25 August 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£723.45 | |
| Date 18 August 2026 | The entry you followed Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£688.25 | |
| Date 12 August 2026 | PyNorth Conference Ltd · Conference ticket | Where it came from Paid personally · PyNorth Conference Ltd · £420.00 | towards: The company owes the director −£420.00 | Running balance −£653.05 | |
| Date 11 August 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£233.05 | |
| Date 4 August 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£197.85 | |
| Date 1 August 2026 | Use of home · August 2026 | Where it came from Use of home · August 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance −£162.65 | |
| Date 28 July 2026 | Director expense reimbursement | Where it came from From your bank · Director's loan | towards: The director owes the company £580.00 | Running balance −£9.80 | |
| Date 28 July 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£589.80 | |
| Date 21 July 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£554.60 | |
| Date 14 July 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£519.40 | |
| Date 7 July 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£484.20 | |
| Date 1 July 2026 | Use of home · July 2026 | Where it came from Use of home · July 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance −£449.00 | |
| Date 30 June 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£296.15 | |
| Date 23 June 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£260.95 | |
| Date 16 June 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£225.75 | |
| Date 9 June 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£190.55 | |
| Date 2 June 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£155.35 | |
| Date 1 June 2026 | Use of home · June 2026 | Where it came from Use of home · June 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance −£120.15 | |
| Date 26 May 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance £32.70 | |
| Date 20 May 2026 | Car insurance paid from the company card in error | Where it came from From your bank · Director's loan | towards: The director owes the company £684.00 | Running balance £67.90 | |
| Date 19 May 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£616.10 | |
| Date 17 May 2026 | Northern Rail Services · Return train to client site | Where it came from Paid personally · Northern Rail Services · £64.00 | towards: The company owes the director −£64.00 | Running balance −£580.90 | |
| Date 12 May 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£516.90 | |
| Date 5 May 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£481.70 | |
| Date 1 May 2026 | Use of home · May 2026 | Where it came from Use of home · May 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance −£446.50 | |
| Date 28 April 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£293.65 | |
| Date 21 April 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£258.45 | |
| Date 14 April 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£223.25 | |
| Date 7 April 2026 | Mileage claim · 64.0 miles | Where it came from Mileage claim · 64.0 miles × 55p = £35.20 | towards: The company owes the director −£35.20 | Running balance −£188.05 | |
| Date 1 April 2026 | Use of home · April 2026 | Where it came from Use of home · April 2026 · 15% of £1,019.00 = £152.85 | towards: The company owes the director −£152.85 | Running balance −£152.85 |