Confusion between self employment and limited company income

Client set up a limited company on 6th January 2012.  He has presented me with his invoices, bank statements etc for the year to date so that I can prepare some management accounts for him.  Two points have arisen:

1) I note that his first two invoices, dated 16th January and 1st February 2012, related to work performed by himself in November 2011 and December 2011 for a client, i.e. before the company was incorporated.

Is it allowable to treat this income as company income, given that the invoice was dated post-incorporation?  Would expenses be allowable for that period?

2) The company bank account was not set up (due to various delays) until the end of May 2012.  In the meantime, all invoices were paid to the client's personal bank account and later transferred to the business account by the client.

I do not think there is a problem with this course of action (the client needs to receive payments from his clients!), but my query is whether I can treat the payment date as the date the client paid the money into the company bank account?  Or should there be a directors loan implication as the client did hold onto the money in his personal account for quite some time before making the transfer?

Thanks for any advice.