1 April 2024 false No description of principal activity Taxfiler 2024.6 SC209935business:CompanyLimitedByGuarantee2024-04-012025-03-31 SC2099352024-03-31 SC2099352024-04-012025-03-31 SC209935business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC209935business:FilletedAccounts2024-04-012025-03-31 SC2099352025-03-31 SC209935business:Director12024-04-012025-03-31 SC209935business:Director22024-04-012025-03-31 SC209935business:Director32024-04-012025-03-31 SC209935business:Director42024-04-012025-03-31 SC209935business:Director52024-04-012025-03-31 SC209935business:Director62024-04-012025-03-31 SC209935business:RegisteredOffice2024-04-012025-03-31 SC2099352024-03-31 SC209935core:WithinOneYear2025-03-31 SC209935core:WithinOneYear2024-03-31 SC209935core:AfterOneYear2025-03-31 SC209935core:AfterOneYear2024-03-31 SC209935core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC209935core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC209935core:PreviouslyStatedAmount2025-03-31 SC209935core:PreviouslyStatedAmount2024-03-31 SC209935business:SmallEntities2024-04-012025-03-31 SC209935countries:Scotland2024-04-012025-03-31 SC209935core:LandBuildings2024-04-012025-03-31 SC209935core:PlantMachinery2024-04-012025-03-31 SC209935core:LandBuildings2024-03-31 SC209935core:PlantMachinery2024-03-31 SC209935core:FurnitureFittings2024-03-31 SC209935core:ComputerEquipment2024-03-31 SC209935core:FurnitureFittings2024-04-012025-03-31 SC209935core:ComputerEquipment2024-04-012025-03-31 SC209935core:LandBuildings2025-03-31 SC209935core:PlantMachinery2025-03-31 SC209935core:FurnitureFittings2025-03-31 SC209935core:ComputerEquipment2025-03-31 SC2099352023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC209935 (Scotland)
Scottish Badminton Union Unaudited accounts for the year ended 31 March 2025
Scottish Badminton Union Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Scottish Badminton Union Company Information for the year ended 31 March 2025
Directors
Christine Black Colin Campbell Gordon Haldane Craig Robertson Kevin Scott Aileen Travers
Company Number
SC209935 (Scotland)
Registered Office
Scottish Badminton Union The Cockburn Centre 40 Bogmoor Place Glasgow Lanarkshire G51 4TQ Scotland
Accountants
NHBC Accounting and Tax Services
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Scottish Badminton Union Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
295,449 
312,849 
Current assets
Inventories
21,737 
23,180 
Debtors
5
87,329 
85,804 
Cash at bank and in hand
64,074 
75,168 
173,140 
184,152 
Creditors: amounts falling due within one year
6
(237,252)
(87,321)
Net current (liabilities)/assets
(64,112)
96,831 
Total assets less current liabilities
231,337 
409,680 
Creditors: amounts falling due after more than one year
7
(121,300)
(123,500)
Net assets
110,037 
286,180 
Reserves
8
Profit and loss account
110,037 
286,180 
Members' funds
110,037 
286,180 
For the year ending 31 March 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 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 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 2 October 2025 and were signed on its behalf by
Gordon Haldane Director Company Registration No. SC209935
- 4 -
Scottish Badminton Union Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Scottish Badminton Union is a private company, limited by guarantee, registered in Scotland, registration number SC209935. The registered office is Scottish Badminton Union, The Cockburn Centre, 40 Bogmoor Place, Glasgow, Lanarkshire, G51 4TQ, Scotland.
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.
Turnover and expenditure
Income and expenditure are included in the financial statements as they become receivable or due. Expenses include VAT where applicable as the company cannot reclaim it.
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
At varying rates on cost
Plant & machinery
at varying rates on cost
Taxation
Current tax The tax expense represents the sum of the tax currently payable and deferred tax Deferred tax Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences. The Union has mutual trading status for taxation purposes as regards its trading activities with its own members and pays tax only on the profit derived from trading with non-members (i.e. interest received etc).
- 5 -
Scottish Badminton Union Notes to the Accounts for the year ended 31 March 2025
Grants
Grants are credited to income and expenditure account in the same period as the related expenditure. Outstanding grant claims for expenditure incurred in the year are accrued and included within debtors. Deferred grants are expected to be spent in the twelve months following the company's year end. Government grants in respect of capital expenditure are treated as deferred income and are credited to income and expenditure account over the useful life of the assets to which they relate.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against surplus or deficit on a straight line basis over the lease term
Pension costs
Contributions are made by the Union to the pension arrangements for employees who are members of the Union's Group Stakeholders Pension Plan and for those who have their own Pension Plan.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
350,948 
4,780 
26,187 
81,584 
463,499 
Additions
1,000 
- 
- 
- 
1,000 
Disposals
- 
(1,655)
(14,250)
(51,400)
(67,305)
At 31 March 2025
351,948 
3,125 
11,937 
30,184 
397,194 
Depreciation
At 1 April 2024
55,043 
3,643 
24,562 
67,402 
150,650 
Charge for the year
10,392 
765 
325 
6,918 
18,400 
On disposals
- 
(1,655)
(14,250)
(51,400)
(67,305)
At 31 March 2025
65,435 
2,753 
10,637 
22,920 
101,745 
Net book value
At 31 March 2025
286,513 
372 
1,300 
7,264 
295,449 
At 31 March 2024
295,905 
1,137 
1,625 
14,182 
312,849 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
52,105 
51,928 
Accrued income and prepayments
35,224 
33,876 
87,329 
85,804 
- 6 -
Scottish Badminton Union Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
100,795 
75,124 
Taxes and social security
25,435 
11,026 
Other creditors
111,022 
1,171 
237,252 
87,321 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
121,300 
123,500 
8
Company limited by guarantee
The company is limited by guarantee and has no share capital.
9
Average number of employees
During the year the average number of employees was 27 (2024: 27).
- 7 -