Coding Advice - Expenses paid by me

Thanks @TinaBooth.

You would record the purchase the same as normal, but mark it as paid from the “Proprietor’s Drawings Account”. This should be treated like your own bank account, so any business expenses paid by you would be paid from here.

This then shows as a liability on your balance sheet, which shows your business owes you the money.

There’s more details here: Sole Trader Bookkeeping - The Basics