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What is a director's loan account (DLA)? DLA is an account on the company financial records that …

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Although the money in your limited company bank account doesn’t technically belong to you, you do have access to it through something called a director’s loa

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This is how a directors loan account is created. On an on-going basis, you may then draw your earnings as loans from the business, and convert them to dividends and salary at a later date. Sign in - Google Accounts DLA is an account on the company financial records that reports all transactions between the director and the company. Amounts due to the director from the company should be recorded in the company’s books as a creditor while the amounts due from the director to the company should be recorded as a debtor.