Company Registration No. SC209935 (Scotland)
Scottish Badminton Union
Unaudited accounts
for the year ended 31 March 2026
Scottish Badminton Union
Unaudited accounts
Contents
Scottish Badminton Union
Company Information
for the year ended 31 March 2026
Directors
Christine Black
Colin Campbell
Gordon Haldane
Craig Robertson
Kevin Scott
Aileen Travers
Steven Clark
Martin Fragell
Alan McMillan
Jill Smith
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
Scottish Badminton Union
Statement of financial position
as at 31 March 2026
Tangible assets
297,292
295,449
Cash at bank and in hand
83,063
64,074
Creditors: amounts falling due within one year
(321,919)
(237,252)
Net current liabilities
(147,807)
(64,112)
Total assets less current liabilities
149,485
231,337
Creditors: amounts falling due after more than one year
(121,300)
(121,300)
Profit and loss account
28,185
110,037
Members' funds
28,185
110,037
For the year ending 31 March 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.
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 20 June 2026 and were signed on its behalf by
Gordon Haldane
Director
Company Registration No. SC209935
Scottish Badminton Union
Notes to the Accounts
for the year ended 31 March 2026
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.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
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).
Scottish Badminton Union
Notes to the Accounts
for the year ended 31 March 2026
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.
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
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.
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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 2025
351,948
3,125
11,937
30,184
397,194
Additions
17,543
-
-
-
17,543
At 31 March 2026
369,491
3,125
11,937
30,184
414,737
At 1 April 2025
65,435
2,753
10,637
22,920
101,745
Charge for the year
10,514
297
325
4,564
15,700
At 31 March 2026
75,949
3,050
10,962
27,484
117,445
At 31 March 2026
293,542
75
975
2,700
297,292
At 31 March 2025
286,513
372
1,300
7,264
295,449
Amounts falling due within one year
Trade debtors
44,988
52,105
Accrued income and prepayments
22,468
35,224
Scottish Badminton Union
Notes to the Accounts
for the year ended 31 March 2026
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Creditors: amounts falling due within one year
2026
2025
Trade creditors
73,535
100,795
Taxes and social security
14,586
25,435
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Creditors: amounts falling due after more than one year
2026
2025
Other creditors
121,300
121,300
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Company limited by guarantee
The company is limited by guarantee and has no share capital.
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Average number of employees
During the year the average number of employees was 27 (2025: 27).