@BSintolerant
Yes, I wondered if Uber’s paid more tax on her DL because of bed and breakfasting.
Thinking about it more - the 'taxation and social security' line is up £114,548 on the previous year. If that was sales, given than corporation tax is 19%, her taxable profit (not turnover) would have had to have gone up by about £600,000. Can we really see that happening in the current environment? However, tax on a directors loan is at 32.5%, tax of £114,548 would equal a loan of £352,455 and the 2017 directors loan figure was £331,746 after no DL the year before.
As we don't know what the exact change is year on year, because we don't know what the change in corporation tax is, I would hazard a very strong guess that she's been taxed at 32.5% on the 2017 loan and potentially will be taxed on the subsequent ones going forward, hence the reduction in the DL account this year to try and bring the future liability down. It's catching up with her.