UK Directors loan transaction

Joined
Jun 9, 2025
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Good afternoon,

Bit of a strange one. I have a Director who has just been made a partner. When they were director, they had a car on HP which the company paid for and the director did a P11d. Easy transaction - Loan account on Balance sheet just reducing with the payment and interest taken to the P&L. (DR Loan / CR Bank. CR Loan / Dr Loan interest)
Now the individual is a Partner, they no longer get the car paid for - their salary is reduced by the Loan payment. Whilst I can sort out the Double entry for the Bank Payment - DLA / Bank, I can't figure out what I am to do with the loan now? It is in the Balance sheet as a Liability - What am I missing?
(I hope this makes sense - an any help would be greatly appreciate.) Thanks
 

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