Hypothetical scenario : The leading shareholder and director (LS-D) in a retail business (Biz-R) has an opportunity to participate in a separate project that could earn a decent wedge; there is a connection between the nature of the project and the retail business, so it seems to make sense, for mutual benefit, for LS-D to participate as "LS-D of Biz-R"). LS-D therefore thinks that aforementioned wedge should be subsequently invested in Biz-R. I know there are all sorts of other considerations here, but I am still working on teasing them out, so for now the question is : What mechanism might work for LS-D to put the money into Biz-R? This is in the bookkeeping / accounting context, rather than shares / equity, etc.; i.e. Biz-R currently only generates income by selling stuff to customers; how might a "consultancy fee" be shown on the books? Note that there are personal reasons why LS-D would not want to just trouser the money, so debate on that possibility is not worthwhile.