You have to remember real life isn't the same as the 'perfect' circuit.

As Mike says, a power source may have an internal impedance.

If measuring using an instrument then that will have an impedance too.

Both of these can affect what you may measure in a real-life circuit vs what you calculate.

You have to be aware of these factors to understand why initial calculation and measurements may not agree. Once you understand the extra factors then you can add those into your calculations and find agreement, within certain inherent tolerances.