I see it as turnover is £90 k
Cost of sales is £100k less stock not yet sold of 60k = net cost of £40k
Gross profit = 90k less 40k …£ 50k
Overheads are £20k
Net Profit £ 30k
Corp tax @19% = £5,700
Directors loan is nothing to do with profits and is money owed back to the directors payable as and when cashflow allows.