patr1xcore

Hello, I would like to ask a few questions before closing my LTD company. Most importantly, I need to complete the accounting by April. I only had two transactions in my business bank account from customers, so there won't be much to do. However: I borrowed £325 from my company as a "Director's Loan" in August last year, and I need to repay it. I know I can simply transfer this amount back to the business bank account to settle it. However, I need that money, which brings me to my second point. After repaying this loan, could I transfer the same amount back to myself as a salary? I believe this is below the Lower Earnings Limit of £123 per week, meaning I wouldn’t need to register for PAYE. Please correct me if I am wrong, as I find this a bit confusing. Throughout my company's existence, I have never paid myself from the business bank account, so this would be the first and last salary payment before closing the company. If I am unable to pay myself in this way, what other options do I have to withdraw the money? Essentially, what happens to the remaining funds in the business bank account if I close the company? Would I be able to claim this one-time salary payment as a business expense when completing the accounting? I know I am a bit late in sorting this out, but I either didn't find the time or simply forgot about it, as I am no longer running the company. Thank you.