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PRAKTIKA LIMITED

Registered Number
16332920
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

PRAKTIKA LIMITED
Company Information
for the period from 21 March 2025 to 31 December 2025

Directors | Beatrice Aliprandi
| Adam Turaev

Registered Address | Arquen House
| 4-6 Spicer Street
| St. Albans
| AL3 4PQ

Registered Number | 16332920 (England and Wales)

PRAKTIKA LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 4 | 34,571 |  |
Cash at bank and on hand |  | 72,668 |  |
|  | 107,239 |  |
Creditors amounts falling due within one year | 5 | (918,377) |  |
Net current assets (liabilities) |  |  |  | (811,138)
Total assets less current liabilities |  |  |  | (811,138)
Net assets |  |  |  | (811,138)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 1
Profit and loss account |  |  |  | (811,139)
Shareholders' funds |  |  |  | (811,138)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
Beatrice Aliprandi Director Registered Company No. 16332920

PRAKTIKA LIMITED
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, with the support of its parent company Praktika.ai Company Inc. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 7

3. | Further information regarding the company's income
--- | ---
| These financial statements have been prepared for the period from the date of incorporation on 21 March 2025 to 31 December 2025. This represents the Company’s first set of financial statements since incorporation.

4. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other debtors | 34,571
| Total | 34,571

5. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 355
| Amounts owed to related parties | 874,132
| Taxation and social security | 40,841
| Other creditors | 3,049
| Total | 918,377

6. | Operating lease commitments
--- | ---
| At the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £13,002 being due within one year.

7. | Parent-subsidiary relationships
--- | ---
| At the balance sheet date, the company owed £874,132 (USD: $1,177,640) to its parent company, Praktika.ai Company Inc. The loan is unsecured, interest-free, and repayable on demand.