Company Director juggles paying for taxes, staff and company expenses and may have to dip into his pocket to pay for them occasionally. In this case, the Company Director becomes a creditor to his own business. His own Company owes his money. In other instances, the Company Director may have to pay for his private expenses using his Company’s funds, in which case he owns money to the Company. Repayment of those loans is crucial. Read how much to borrow and when to repay to balance the Director’s Loan Account.