PRACTITIONER BOOKS LTD.

Company Registration Number:
07787746 (England and Wales)

Unaudited statutory accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

PRACTITIONER BOOKS LTD.

Contents of the Financial Statements

for the Period Ended 30 September 2025

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

PRACTITIONER BOOKS LTD.

Company Information

for the Period Ended 30 September 2025




Director: Harish Devji Kerai
Registered office: 27
Old Gloucester Street
London
England
WC1N 3AX
Company Registration Number: 07787746 (England and Wales)

PRACTITIONER BOOKS LTD.

Balance sheet

As at 30 September 2025


Notes

2025
£

2024
£
Fixed assets
Intangible assets: 4 9,216 12,288
Total fixed assets: 9,216 12,288
Current assets
Debtors: 5 6,455 68,845
Cash at bank and in hand: 4,072 3,939
Total current assets: 10,527 72,784
Creditors: amounts falling due within one year: 6 ( 4,109 ) ( 69,537 )
Net current assets (liabilities): 6,418 3,247
Total assets less current liabilities: 15,634 15,535
Creditors: amounts falling due after more than one year: 7 ( 15,067 ) ( 19,347 )
Total net assets (liabilities): 567 ( 3,812 )

The notes form part of these financial statements

PRACTITIONER BOOKS LTD.

Balance sheet continued

As at 30 September 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 467 ( 3,912 )
Shareholders funds: 567 ( 3,812 )

For the year ending 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 30 October 2025
And Signed On Behalf Of The Board By:

Name: Harish Devji Kerai
Status: Director

The notes form part of these financial statements

PRACTITIONER BOOKS LTD.

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

PRACTITIONER BOOKS LTD.

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 0 0

PRACTITIONER BOOKS LTD.

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 3. Off balance sheet disclosure

    No

PRACTITIONER BOOKS LTD.

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Intangible assets

Other Total
Cost £ £
At 01 October 2024 19,200 19,200
Additions - -
Disposals - -
Revaluations - -
Transfers - -
At 30 September 2025 19,200 19,200
Amortisation
Amortisation at 01 October 2024 6,912 6,912
Charge for year 3,072 3,072
On disposals - -
Other adjustments - -
Amortisation at 30 September 2025 9,984 9,984
Net book value
Net book value at 30 September 2025 9,216 9,216
Net book value at 30 September 2024 12,288 12,288

PRACTITIONER BOOKS LTD.

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Debtors


2025
£

2024
£
Trade debtors 58,178
Other debtors 6,455 10,667
Total 6,455 68,845

PRACTITIONER BOOKS LTD.

Notes to the Financial Statements

for the Period Ended 30 September 2025

6.Creditors: amounts falling due within one year note


2025
£

2024
£
Bank loans and overdrafts 4,109 3,938
Trade creditors 51,929
Accruals and deferred income 13,670
Total 4,109 69,537

PRACTITIONER BOOKS LTD.

Notes to the Financial Statements

for the Period Ended 30 September 2025

7.Creditors: amounts falling due after more than one year


2025
£

2024
£
Bank loans and overdrafts 15,067 19,347
Total 15,067 19,347