Contents of the Financial Statements

for the Period Ended 31 August 2026

Directors' report period ended 31 August 2026

The directors present their report with the financial statements of the company for the period ended 31 August 2026

Directors

The director shown below has held office during the whole of the period from
1 January 2026 to 31 August 2026

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 October 2026

And signed on behalf of the board by:
Name: Alexander Robert James Sarama
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2026

Balance sheet

As at 31 August 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 2026 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 August 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Camp and service revenue is recognised when the service is delivered. Customer advances are deferred until delivery. Refunds reduce turnover. Payment-processing fees are recorded separately. All camp services included in the opening advance schedule and the six 2026 deposits were reported delivered by 31 August 2026.

  Other accounting policies

  Basis of preparation: The accounts have been prepared under the historical cost convention and accrual basis in accordance with FRS 102 Section 1A and the Companies Act 2006. Monetary foreign-currency balances are translated at the reporting date. These are individual company financial statements. Costs: Supplier services are charged in the period they are received. Amounts paid before a service is received are carried as prepayments. Consultancy advice is expensed in the period the service is supplied. Currency: The statements are presented in sterling. Published monthly exchange rates approximate transaction-date rates. Non-monetary advances and prepayments retain their historical sterling value. Monetary balances are retranslated at the closing rate; differences are recognised in profit or loss. Tax and going concern: Current tax is measured at the amount expected to be paid using enacted tax rates and available relief. No deferred tax asset is recognised on the comparative loss because recovery at that earlier reporting date was not established. The accounts are prepared on the going concern basis, assuming continued trading and the ability to meet obligations as they fall due. ADDITIONAL NOTES TO THE ACCOUNTS Statutory information: Transforming Basketball Ltd is a private company limited by shares, registered in England and Wales, number 16373130. Its registered office is 71-75 Shelton Street, Covent Garden, London WC2H 9JQ, United Kingdom. Comparative period: The comparative period is 8 April to 31 December 2025. The current period is eight months. The periods are therefore not directly comparable in length. All activities are continuing activities. There is no other comprehensive income for either period. Prior-period adjustment: The 2025 comparative figures are restated to recognise advance camp receipts as deferred income and advance camp costs as prepayments. A £188 business expense previously classified as a director debit is also corrected on the director's confirmation. The effect on opening reserves is: retained profit previously reported £213.00; defer camp income received before 2026 (£55,905.30); recognise prepaid 2026 camp costs £7,783.12; correct business expense previously recorded as a debtor (£188.00); restated retained loss at 31 December 2025 (£48,097.18). Taxation: The current tax charge is £50.67 (2025: nil). The estimate applies 19% to profit before tax of £48,175.84 after relief for reconstructed carried-forward trading losses of £47,909.18. The loss calculation excludes the £188 expense correction from tax relief. The estimate anticipates correction of the prior-period tax return and the corresponding loss claim. It is not an agreed balance with HMRC. No deferred tax asset or liability is recognised at 31 August 2026. Retained earnings: Restated opening loss £48,097.18, plus profit after tax £48,125.17, gives closing retained earnings of £27.99. No dividends were paid or proposed. Related-party transactions: The company purchased consultancy services of £109,865.15 during 2026 from a supplier controlled by the director (2025: £63,676 as reported). No supplier balance remains at 31 August. The supplier set the fees, and the director confirms delivery in the invoiced periods.

Notes to the Financial Statements

for the Period Ended 31 August 2026

• 2. Employees

  	8 months to 31 August 2026	9 months to 31 December 2025
  Average number of employees during the period	0	0

  Services were supplied by contractors.