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Registered Number: 03048076
England and Wales
OPENBOOK LTD
Abridged Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

OpenBook Ltd Contents Page For the year ended 30 April 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

OpenBook Ltd Accountants' Report For the year ended 30 April 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of OpenBook Ltd for the year ended 30 April 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of OpenBook Ltd for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of OpenBook Ltd , as a body, in accordance with the terms of our engagement letter dated 27 November 2018. Our work has been undertaken solely to prepare for your approval the accounts of OpenBook Ltd and state those matters that we have agreed to state to the Board of Directors of OpenBook Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OpenBook Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that OpenBook Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of OpenBook Ltd . You consider that OpenBook Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of OpenBook Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for 30 April 2025. Lizst Price Limited 15 Falcon Way Brackley NN13 6 PZ 24 December 2025 1

OpenBook Ltd Balance Sheet As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 539 |  | 719
|  | 539 |  | 719
Current assets |  |  |
Debtors |  | 499 |  | 8,340
Cash at bank and in hand |  | 83,868 |  | 90,918
|  | 84,367 |  | 99,258
Creditors: amount falling due within one year |  | (2,169) |  | (11,485)
Net current assets |  | 82,198 |  | 87,773
Total assets less current liabilities |  | 82,737 |  | 88,492
Net assets |  | 82,737 |  | 88,492
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 82,735 |  | 88,490
Shareholders' funds |  | 82,737 |  | 88,492
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 24 December 2025 and were signed on its behalf by:
------------------------------- Javinder Kaur JONES Director
2

OpenBook Ltd Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information OpenBook Ltd is a private company, limited by shares, registered in England and Wales, registration number 03048076, registration address 12 Harrington Close, Windsor, SL4 4AD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 May 2024 | 8,383 |  | 8,383
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 8,383 |  | 8,383
Depreciation
At 01 May 2024 | 7,664 |  | 7,664
Charge for year | 180 |  | 180
On disposals | - |  | -
At 30 April 2025 | 7,844 |  | 7,844
Net book values
Closing balance as at 30 April 2025 | 539 |  | 539
Opening balance as at 01 May 2024 | 719 |  | 719
3