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Company Registration No. 09998541 (England and Wales)
CLEAR SPECTRUM LTD Unaudited accounts for the year ended 28 February 2025
CLEAR SPECTRUM LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
CLEAR SPECTRUM LTD Company Information for the year ended 28 February 2025
Director
Obinna Michael Ndulue
Company Number
09998541 (England and Wales)
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CLEAR SPECTRUM LTD Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
53,981 
49,096 
Current assets
Debtors
5
150,277 
150,277 
Cash at bank and in hand
9,461 
48,634 
159,738 
198,911 
Creditors: amounts falling due within one year
6
(31,808)
(44,561)
Net current assets
127,930 
154,350 
Net assets
181,911 
203,446 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
181,811 
203,346 
Shareholders' funds
181,911 
203,446 
For the year ending 28 February 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2025 and were signed on its behalf by
Obinna Michael Ndulue Director Company Registration No. 09998541
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CLEAR SPECTRUM LTD Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
CLEAR SPECTRUM LTD is a private company, limited by shares, registered in England and Wales, registration number 09998541.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fittings fixtures and equipment - 18% reducing balance Motor vehicles - 10% reducing balance If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
26,835 
44,059 
70,894 
Additions
7,325 
3,558 
10,883 
At 28 February 2025
34,160 
47,617 
81,777 
Depreciation
At 1 March 2024
7,419 
14,379 
21,798 
Charge for the year
2,674 
3,324 
5,998 
At 28 February 2025
10,093 
17,703 
27,796 
Net book value
At 28 February 2025
24,067 
29,914 
53,981 
At 29 February 2024
19,416 
29,680 
49,096 
- 5 -
CLEAR SPECTRUM LTD Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
55,000 
55,000 
Other debtors
95,277 
95,277 
150,277 
150,277 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
14,801 
34,337 
Taxes and social security
16,581 
9,435 
Other creditors
165 
780 
Loans from directors
261 
9 
31,808 
44,561 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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