Share issue


A company with authorised share capital of 1000 ordinary shares with 100 ord £1 issued to the sole director.

In the year a further 10 from the authorised capital were issed to a relative by the director with no consideration being exchanged.

The director is prepared to pay for the additional issue, to bring into the books of the Ltd company is it as simple as DR - directors loan £10 cr OSC £10?



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