Still confused but not sure you should worry
I am unclear whether you are concerned about the company's preparation of annual accounts or your own personal position as a director/borrower/investor.
Potentially you could be concerned that the other 70% directors (I assume shareholding equates to directorships like many small businesses) are getting dividends and you have an obligation to repay a loan. If this is your concern I would not worry so long as it is clear you have not waived your right to a dividend, there are sufficient reserves to convert the loan to a dividend and all shares are of the same class.
Your need to be sure your own tax position as it is a brave person who argues one position and declares another to HMRC.
John has set it out correctly. The company produces accounts based on its view (however determined) but any liability for you to repay a loan is based on the terms of that loan (as agreed between the parties).
I suggest you remind the company of its tax obligations regarding s.455 which is more expensive that paying you a dividend! (unless you actually do repay the loan) And less expensive for you (although perhaps you are declaring the loan as a dividend for tax purposes).
Finally consider whether to remain a director or not. If you are still worried consider sell out (for full value) if you cannot change matters (I know that may be what they want but an overly keen buyer tends to overpay).
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