HTRP

Hi, Please help with my query about allocation of made good amounts. I am a company director, the company pays for the following, all of which go into my DLA. (not actual amounts just examples) Opening Balance £40 overdrawn 10/04/23 - Bank - Accountancy fees £300 15/05/23 - Credit Card - Food shopping £600 17/05/23 - Bank - Cash £20 28/05/23 - Credit Card Food shopping £90 30/07/23 - Credit Card - Downloaded Music £100 26/09/23 - Bank - Cash £80 B/Fwd = £40 Cash borrowed £100 Section B = £300 Section C = £790 In the year I repay 18/04/23 - £150 31/10/23 - £200 How do I allocate the £350 made good to be reported on the P11d form? is it simply allocate to the oldest item first? or as a percentage of each category? Or do I not report any of this as it's gone into the DLA and I will repay at some point in the following year? Thank you for your help