Your question is interesting so I had to look beyond the regular resources.
As this is an employee and not a director then no the amount is not required to be on the P11D. The reimbursement is not listed for the employee but a director/shareholder not requesting reimbursement then an entry in a loan account would be used and still no P11D unless the loan account entered into an overdrawn position, that fact should be reported on form P11D.
My interpretation is no, as the employee purchased something to be used for general consumption, the employee then put in an expense claim.
You are most welcome.A positive rating is appreciated so I get credit for the response.