Goodwill

I have just been told by a client that one of the two directors wants to draw out the £10k from the company that he paid for the company two years ago.

The only problem is that this is the first I have heard of this transaction and it hasn't been reflected in the accounts. I took this client over last year and did not do the accounts in the year of change.

One old director sold to new director for £10k. The new director paid this personally and it has never hit the accounts of the company. The new director now wants this cash back from the profitable company.

Should this £10k that was paid ,that was for all the assets of the company but around £9,000 was goodwill, have been brought into the company accounts with the £10k showing as owing to the new director?

If so, can i bring this in now?

Thanks