Acorah Software Products - Accounts Production 19.3.600 false true true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 SC701833 Ms K Bathgate iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC701833 2025-06-30 SC701833 2026-06-30 SC701833 2025-07-01 2026-06-30 SC701833 frs-core:CurrentFinancialInstruments 2026-06-30 SC701833 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-07-01 2026-06-30 SC701833 frs-core:ShareCapital 2026-06-30 SC701833 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 SC701833 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC701833 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 SC701833 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC701833 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 SC701833 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC701833 frs-bus:Director1 2025-07-01 2026-06-30 SC701833 frs-countries:Scotland 2025-07-01 2026-06-30 SC701833 2024-06-30 SC701833 2025-06-30 SC701833 2024-07-01 2025-06-30 SC701833 frs-core:CurrentFinancialInstruments 2025-06-30 SC701833 frs-core:ShareCapital 2025-06-30 SC701833 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: SC701833
Productive Healthy Work Lives Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Productive Healthy Work Lives Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Productive Healthy Work Lives Ltd
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: SC701833

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets |  |  | 1 |  | 1
|  |  | 1 |  | 1
CURRENT ASSETS
Debtors | 4 | 28,464 |  | 21,496 |
Cash at bank and in hand |  | 7,784 |  | 34,005 |
|  | 36,248 |  | 55,501 |
Creditors: Amounts Falling Due Within One Year | 5 | (149,263 ) |  | (104,973 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (113,015 ) |  | (49,472 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (113,014 ) |  | (49,471 )
NET LIABILITIES |  |  | (113,014 ) |  | (49,471 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (113,015 ) |  | (49,472 )
SHAREHOLDERS' FUNDS |  |  | (113,014) |  | (49,471)

Page 1
Page 2
Productive Healthy Work Lives Ltd
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms K Bathgate Director
12 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Productive Healthy Work Lives Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
Productive Healthy Work Lives Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC701833 . The registered office is Orchard Brae House Suite 2, Ground Floor, 30 Queensferry Road, Edinburgh, EH4 2HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has carried out an assessment of the going concern position of the company, including consideration of the company's net liability position. With their continued support, the director has concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property is measured at cost and amortised once the asset is ready for use. The assets are tested annually for impairment, with any loss recognised in profit or loss.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Productive Healthy Work Lives Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current is recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 3,143 |  | 15,511
Other debtors | 1 |  | 1
Corporation tax recoverable assets | 24,243 |  | -
VAT | 452 |  | 5,934
Other taxes and social security | 625 |  | -
Wages payable | - |  | 50
| 28,464 |  | 21,496

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,903 |  | 10,978
Other taxes and social security | - |  | 1,916
Other creditors | 298 |  | 244
Accruals and deferred income | 7,003 |  | 812
Director's loan account | 1,598 |  | 216
Amounts owed to related parties | 133,461 |  | 90,807
| 149,263 |  | 104,973

Page 4
Page 5
Productive Healthy Work Lives Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Related Party Transactions
At 30 June 2026, there was an amount of £133,461 (2025: £90,807 ) due to Gearing for Growth Limited, a related party by virtue of having a common director.
As at 30 June 2026, the amount owed to Ms K Bathgate by the company was £1,598 (2025: £216 ).
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