I was wondering, if the source of a finance at startup is: directors - £100,000 bank - £50,000 business angel - £100,000 total = £250,000
Assets: Bank - 250,000
Liabilities: Loan - 50,000
Net Assets: 200,000
As I think the capital value should be £250,000 but I don't know how to consider the loan. Can someone please explain this to me?