Entry REGARDING UNSECURED LOANS

Hello CAs

I am here wanted to discuss with you all regarding my query for unsecured loans given by company to persons in fy.

I know that company cannot give a loan or money to any third person except the director of company for xyz use.
Suppose a person taken 10L loan from a company and returns back to a company in same FY then how to show the entry in books correctly because as per my knowledge company doesnot allow or cannot give money to third person who is just a employee of the company or nothing.
This is the case that my mother took loan from my company and returned later but she is not working in company then how should I show it in books as per law.