Thank you for your useful response.

Given what you have said, it would make sense to setup a bank account calls Directors Loan Bank Account and use it to settle Expenses incurred that the Director has paid for out of their personal account.

Then that Bank account could be settled from another Equity type account called the Directors Loan Equity Account as then it would mean (correctly) that the Director who is the owner of the company has settled the overdrawn Directors Loan Bank Account by investing money as Equity.

That would work?

Thank you.