Company money and director movements

A company is a separate legal person. Its money is not yours.

Company money is sales, supplier bills, wages and other trading activity. This is what the company’s profit is measured on.

Director movements are money you put into the company, take out or spend personally on the company card. They are recorded separately and do not count as trading. Each one needs review: a withdrawal is not automatically a salary, a dividend or a director’s loan.

Who decides the treatment. Struxra shows the recorded position between you and the company. Your accountant confirms how each movement is treated, including anything affecting a director’s loan account.