Productive Healthy Work Lives Ltd

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

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)

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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.

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.

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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)

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

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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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