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Company Registration No. 09594871 (England and Wales)
ISPAM CONSULTING LTD Unaudited accounts for the year ended 31 May 2026
ISPAM CONSULTING LTD Unaudited accounts Contents
Page
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ISPAM CONSULTING LTD Company Information for the year ended 31 May 2026
Directors
ISPAS, Mariana-Mihaela GAL, Lacramioara
Company Number
09594871 (England and Wales)
Registered Office
16 GOSCOTE LANE WALSALL WS3 1RS ENGLAND
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ISPAM CONSULTING LTD Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,915 
7,408 
Current assets
Debtors
3,145 
(491)
Cash at bank and in hand
3,918 
3,148 
7,063 
2,657 
Creditors: amounts falling due within one year
(10,113)
(9,500)
Net current liabilities
(3,050)
(6,843)
Net assets
4,865 
565 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
4,864 
564 
Shareholders' funds
4,865 
565 
For the year ending 31 May 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by
ISPAS, Mariana-Mihaela Director Company Registration No. 09594871
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ISPAM CONSULTING LTD Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
ISPAM CONSULTING LTD is a private company, limited by shares, registered in England and Wales, registration number 09594871. The registered office is 16 GOSCOTE LANE, WALSALL, WS3 1RS, ENGLAND.
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
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
no depreciation
Motor vehicles
20% straight line
Fixtures & fittings
20% straight line
Computer equipment
33% straight line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 June 2025
12,974 
Additions
599 
At 31 May 2026
13,573 
Depreciation
At 1 June 2025
5,566 
Charge for the year
92 
At 31 May 2026
5,658 
Net book value
At 31 May 2026
7,915 
At 31 May 2025
7,408 
5
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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