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Company Registration No. 09998541 (England and Wales)
CLEAR SPECTRUM LTD Unaudited accounts for the year ended 28 February 2026
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 2026
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 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
52,184 
53,981 
Current assets
Debtors
5
145,277 
150,277 
Cash at bank and in hand
7,513 
9,461 
152,790 
159,738 
Creditors: amounts falling due within one year
6
(19,718)
(31,808)
Net current assets
133,072 
127,930 
Net assets
185,256 
181,911 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
185,156 
181,811 
Shareholders' funds
185,256 
181,911 
For the year ending 28 February 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 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 26 October 2026 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 2026
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 2025
34,160 
47,617 
81,777 
Additions
4,000 
- 
4,000 
At 28 February 2026
38,160 
47,617 
85,777 
Depreciation
At 1 March 2025
10,093 
17,703 
27,796 
Charge for the year
2,807 
2,990 
5,797 
At 28 February 2026
12,900 
20,693 
33,593 
Net book value
At 28 February 2026
25,260 
26,924 
52,184 
At 28 February 2025
24,067 
29,914 
53,981 
- 5 -
CLEAR SPECTRUM LTD Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
55,000 
55,000 
Other debtors
90,277 
95,277 
145,277 
150,277 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
9,701 
14,801 
Taxes and social security
9,804 
16,581 
Other creditors
213 
165 
Loans from directors
- 
261 
19,718 
31,808 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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