How ODLA Recovery Works

The Director’s Loan Account Knowledge Centre: A structured approach before formal insolvency The previous articles in this Knowledge Centre explained what an Overdrawn Director’s Loan Account is and why it can become an important company asset. They also explained why many directors benefit from understanding their position before formal insolvency begins. This article explains how…

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Why Liquidators Pursue Director’s Loan Accounts

The Director’s Loan Account Knowledge Centre: Understanding what happens after insolvency When a company enters liquidation, many directors assume the focus will be on creditors, employees, and company assets, such as stock or equipment. Those matters are certainly important. However, another asset often receives careful attention: the Director’s Loan Account. If that account is overdrawn,…

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The Director’s Loan Account Trap

The Complete Guide for Company Directors Introduction Most company directors understand cash flow, sales, and profitability. Far fewer understand their Director’s Loan Account (DLA). That is hardly surprising. For many owner-managed businesses, a DLA develops gradually through everyday transactions. Money is withdrawn, personal expenses are paid through the company, or temporary drawings are taken with…

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Overdrawn Directors’ Loan Accounts: How to Avoid Trouble

Many company directors borrow money from their businesses through what’s known as a director’s loan account (DLA). In principle, there’s nothing wrong with this, so long as the money is repaid in a timely manner. Problems arise when the account becomes overdrawn, and the company runs into financial difficulty. If you’re a director with an…

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