Pre Trading Expenses - Paid Personally

Were these purchases made before or after the company was incorporated?

If the company existed when the purchases were made, then they’re purchases made by the company but funded using money lent to the company by the director, so yes, you log payment on those purchases from the director’s loan account and the company can pay you back later.

If the purchases were made before the company existed then they weren’t made by the company, they were made by you as an individual. Post incorporation you could choose to re-sell the items to the company at their present market value, but that would be a new purchase by the company from you, not from the original supplier. That purchase could of course also be funded by a director’s loan and paid back later.