Preliminary expenses from last FY

A Pvt company will be incorporated in FY 20-21. There has been many expenses for planning this business in FY 19-20 from owner's own pocket. These are some queries regarding this.

1) Whether these expenses in FY 19-20 can be shown as preliminary expenses of company in FY 20-21?

2) Can this above amount be returned to director after showing as director's loan in FY 20-21?

Looking forward your reply. Thank you.