A company intends to make a loan to a totally unconnected third party friend of the director (to use the money to set up his business). There will be no interest charged. The Memorandum seems to allow that as it states as one of the objects that, "to lend money to customers, associates and others whether incorporated or not and to guaranteed the obsevacne and performance or obligations and contracts by customers and others". There will be no loan note or other evidence of the debt. Is this classed as a non-trading loan relationship? thanks.