The Owner's Loan is set at the property purchase price (in relative proportion to your shareholding) as standard when your company is set up. For example, if a shareholder owns 50% of the company’s shares, the total amount of that shareholder’s Owner’s Loan will be 50% of the total purchase price of the property.
The apportionment of any repayments is up to the shareholders of the company and it is not dealt with in the standard loan agreement.
The loan itself is only for an amount up to the purchase price; therefore, it does not matter if the shareholder loans are less or more overall. When we prepare the year-end accounts, we will review how much was actually lent to the company and account for this in the annual account