Where do I see each director's loan account balance?

Company Secretarial → Directors' loans: every director's loan account across the group, read from each company's balance sheet in Xero as at its last snapshot (two companies may have different dates) — never recalculated. Flags: Overdrawn; over the benefit-in-kind threshold (louder); Nil when under materiality. The flags come from the same rule the audit file uses. The tax consequences of an overdrawn account are for the accountant; Tax → Actions lists a loan to repay before s455 as a planning prompt.