Charity registratbjn nurnbpr 1187897 {Er￿j￿rNI and Wales)
Comparby reswstration number 01755572
THE MEDWAY BADMINTON ASSOCIATION LIMITED
ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

THE MEDWAY BADMINTON ASSOCIATION UMrrED
CONTENTS
Pa98
Inde￿dent exawinprfs rewt
ststemenlaffffi8rKial artMiEs
Nota$ lo th8 fnarKi8lsial8ft￿tÉ
7.17

THE MEDWAY BADMINTON ASSOCIATION UMrrED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 30 APRIL ￿25
Th8 trustees, wtK) are asDthe dreL*x5 fofts putwse5 kn. thgr rewJlarKI the unaudited finano
st*ments ￿ the chty fcl the yeareThlÈd 30Arfftl 2D25.
Raf8ren¢t and a¢knini$tratlvtr thtal
TrLthO0S
G T Struthws
H TJ Atha￿eS
A J
K Rogws
Cswt
Vsyou
harlty numb•r
1187897
Compahy numb•r
01755572
REgistsTed offiGo
¢asleffl•ne Hal
Gi1hryq￿I
Kent
ME7 2QE
Independe￿ examlner
61 LorKkn Road
ME16 8TX
financ481 stal8m*iL8 ha￿ wepai¥J in ihè atty)unbr4 set r¥Jt i) 110 financial
•3tements and CoM￿Y with Ihe charity's g)¥erring d1￿menL c[Xn￿￿sACt 2tK)6 aThd"AccoLitng and Rep(Ybng by
Charibes.. Statement of Re(rJ￿￿e￿ed Prathe to charibe5 wepamg lh￿r accounts n a[x0rda￿ ￿1th the
Financial Rewrfiry Stsndard applcalle UK Reput1￿ of IFRS 1021. leffpclive 1 January 20191.

THE MEDWAY BADMINTON ASSOCIATION UMrrED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL ￿25
Otyectfves and actlvlUes
tharity's purpose 1$ 10 9ar(* ol badmirtw and (rther ath￿tic and pastin￿ for benefft of Ihe
the Medw8y Iws surrwnding dthts.
aims ol our £baritV sre to ityyeasè ￿¥81% ￿ part￿￿)¥1￿ and ini8r8st w) Wminton, both en 8nd off the tourt. Wo wthl(
osely with IKal sth)ols. the NH5. ar¢ tH)Ih Medway Sports De¥ek4)ment and Keni Swts Devebpmeni Unit5
to ensure our aims fully refiect the pur￿SeS for the thariiy xas set up. We revie¥y our aims. obpcti¥es. and athvitie5
each yfyar. This re¥￿W rK)tm*ly Iwk at Yrtwt ¥¥e have act¥e4￿ in the wevw$ 12 nwVE. rf any changes of dYB¢knon
are needed, or rf we can increa5eiJur presen￿ sth(th and the communty The Medway klen's Bangladeshi GrDUP
IMhABBGI ￿ntinUeS 10 use Ihe KIBA fly swal aThJ reve81￿￿ rlay and use ¢yJr tstil￿e5 10 htssi crynpetibve iourn8Wts
such as ihe SE R￿1￿￿1 Twmamwil whith also irthd&s Ihe kled*ay BawJ8de$hi Iydlare assoty8lioD. In a￿lt￿. the
Medway Chnese Mell￿1st Clyjrch IMCMCI are and plw at vatiOU5 bmes dunng the week. Kent PLlice have ￿s0
bewme M￿nber$, rdawro f(Ythighty and hosled their RegK)n* Twmarnent )1 the KIBA. MBA h8s estrbll$h￿ re￿￿onshipS
with pnmaTS' and work with a seco[￿ry Sch￿ on 115 Ira￿tK)n day. We have refetred lo the guidance contaned In
the Charity comrn1ss￿Th$ genera on pub￿¢ wiefit wh*n tyjr ams and obpctsves and In pl*)ning our
future ￿ti￿￿e5. In particular. the IrLwee$ eonsh*r W pkgnned aciMliPS ¢￿Inbule to the aims 8nd objectyves they have
sel.
Athl8vements and k*fwmarbCe
We have a b￿k1￿ sysleffl %vhth enables rnernber5 TrA￿lors lo the MBA to benefii fr(wn our work have ac£es5 10
CDUrts lo play al a le¥d SLItsb￿ tr￿Se1￿5. We sess1￿5 all day ￿ Salurdays. on Surday rnomiws.
and on Mar￿aY aftei schwl. ReC￿ly, ** have sel up è Thisday coachm9 seSS￿n after school for chikren of Ihe KIMBBG.
T￿5 give5 all the thildien tre QPPOTILY¥ty to IEam skilts wj ru￿ Df the gatDB. I iryroves Ib￿[ levd5 uf filne85 3rKJ
m￿tal he8th, WDrkiro tojether behawTrJ in 8 sotialty way. are looking ￿ train the children to the
point wnere Ihey can play for ckkns. wrfh Sor￿ reathiThJ cwnty standard. lo a chafftje In fundThJ, we are providirvJ free
court lim8 lo a LAC Chi￿ *ith SEN. who hai re(xwThJ itNIMdual coathing ftx so￿e tiTne. 80th the child and hi5 host
fAmily hxvP. hp.np.firtprf fmm thp.%p. 8e.X%Thl* ￿1th io IhAI wd.lthng Wp Piavit1p. I diffp.rpnl'lArfip4 fin1￿ ¢*.%qon% dilry
tha viatrk. Ad¥ertBwig in a bcally PL*YIsh￿ fr*F m4knne ￿ntin￿$ lo bg VWY sutttssful in rocNitin4 ladios thai art
teresled In N)ining grow)s. MBA works dosdy wrth the NHS Physica Alkan￿ pn)vKles a h￿mIntOn￿3Sed exercise
class which knks lo s￿p¢￿t ￿tthY hfestyle initiatws des￿r￿ to bath ￿ (l)esily. Mso. (ljnng Ihe bgdninlon Season
Isepletnber lo Mèyl w￿ husl the Kent vetsran's [r￿￿eS agai￿5( othei (x)unt￿5 n aye gtDUPS ftvm 35 to 70 years Each
Sepkmber, Keni Bad￿nIOn Lld OLX fatilrfies kn ht6t the N4astsrs and SerJK* Resknded TtyJmamenw- this 18 part oftr
tseleth￿n kyocess for Itrese Ctyjnty Teéxms.
The S8Ctfftdary SchiKls Games Gills event Medway atKI Kent StxKts Dpvdoprnenl Uni15 Ivas held al the MBA in
Nuv8tnb8r for girfs the Satne event for Boys In Oecwnber- (wr prett¥585 al a reduced Tal8. We also
hosted the Regkmal Fina in Febru￿1 whch *as run by Badm*itan Er￿L9nd. li November we provided'grM)die bags- for each
toarn at tho Mini-youkn Gam06 whth att[￿ts 4(￿ wmwy sclths. d9¥￿0pm￿l officgr ran sgssions at
Rainham School for Girf5 a5 part of1h￿r tmsibon day year 6 pwds into year7.
We open on Fnday evenings CtyMmunityts£Kial Wminlon where we hatr* att*￿ee$ fr¢m a r8r9e of agas firJm 7 to 70.
Tris is parb¢ul8rfy for fanyly grwps Ihe o)murity.
We also org8nise fiisi Ir8iniryJ far lot*1 coth players. 8nd we h*e the mises to a k¢al first ahl tr8inirKJ
cotnpany.
We have a c(xrpelTbve league Str￿￿re. dubs witing ieams lor thbles lrnen's and wom2n'5 painngs onlyl and
tnixed Ipami. Cluts 31ways at player5 vthh a lo gethng thpTn lo a dub. arKJ we fe￿ plÈyers ftom
tho Frvjay Pay an¢J P* sesswts Into 1h￿¢￿Jb8.

THE MEDWAY BADMINTON ASSOCIATION UMrrED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL ￿25
Fln8n¢lal I￿1•W
Total income fTr- the y£ar amwnteyl to £108.39512024-£118,5571 The nel def￿1 i¥n for the year amurted to £28.377
1202Jl . surplus £22,4(Kl. Total r&s￿v8S at @nd of the y8ar wAr8 ￿.455 12tr24 - £232,832>. RBs8rv88 aro hBld for th
ontsrKJÉd upJ[￿e and Tn8inlenan￿ of the prem￿. Tre Inj5￿ are of Ihpop*K)n Ihai the reserves are sufficient to meet
ihe futur8 wJrknw c•ii*l requrwDFnts. TherB rwJ iestrKled resetyes.
InvestffEnl gain during the year was nil 12024 È7.3081. HDwew. a nel reall￿d investment gain of £3,817 was
reciyJnIs￿ durirwj the year. fdkiwng the di¥x)5a of invesknenl
Thp detrdleA aixounts are ￿ thefrAkr￿ paJ25.
Irusiees h8ve cwpl*d VAlh duty il secr￿ 17151 ofthe ￿¥111¢$ 2011 10 have regard ￿ wklarKe puYished by
ihe Ch8rilY8s Conynissin in resF*d ¢f wbIeb￿fil
Structuro, govomance and rnanagem•nt
coryany Is run by ￿ ekcied m8n8gewtnt c(thmityee (Board ol Dire¢tty51 whKh r￿ts w a rewl8r basis. Member5 of
Ihis Board ¥e elected a4nually atlhe annual general IArtc*s 16.2 16.3). Tl* fflanag8Thent comtnittee discusse
business matters and Gperabona Issues *ttEYeby the Bcard ￿ rna<e deasK)ns in keepY)g wrth our 04"ectives.
To the future longevity of the aSSOLYation. il *as ￿￿thd to for th￿lY status to incr88s8 a of trust in
our 0rgantsa1￿n. The B￿rd 1811 thai more peorA& be F)dned Io gryÈ th•r mtr)try andlor time 10 a r8gislereiJ chaniy
rather than to an unregulated ¢rganisabw. Thts imponant imVvtions our fwdraLYry a¢￿￿ties. ¢imii3rty. Irony
suppliers an¢ Olher organ15atsor6 may gwe ple18ren￿ Ireatrneni tya r8gswed thaiity.
R￿￿tered charities also enjoy a rdrye ol lax be￿fftS that are 4walable to Ur￿￿15tered organ￿atIOnS. These beneffts ￿11
inpad (Mjr Organtsati￿'S financw as ShC￿ by the recepj of fu￿￿9 fmm HS8C. Thè irthmtr and gèins Ihai MBA g&n8rates
could be aiempt Irom CO￿(￿11￿ tax 98irts tax and Ih8se funds ￿11 b& for the Gommunil> f(* &ythtson81
charitatrAe pwth)ses. In alditicn. MBA cw make use otlhegfftahl s￿t￿n eThatrde5 lls to Irhyease Ihe value of donations
m8d8 by UK tsxpsyws
Charty slatus %YdS ￿E¥ed on 12th Fetw 20x1.
RetrLitmenl of ￿tee$ arnl cownittee rfenkners is by of as a vacwcy arises. Traning is in accordwce with the
ChsrtycornrTrs￿on guid•lin•s ar￿ new tmst•4S fSC*v• a d•vdopmBnl OnApwntff￿L
Small c4)m￿Y provisions
Tris report has been wepared in a(uKda￿eYnth the prowisifjrts aFplcable to ￿n￿SenIlt￿d to the small Coryan￿S
exemption.
The tru5tee5' re￿￿85 awroved bythe Board of TtU5te8s.
K Rog￿5
Trwto
Cspri
19 August 2025

THE MEDWAY BADMINTON ASSOCIATION UMrrED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE MEDWAY BADMINTON Ass￿lATIoN LIMrrED
I r8Wrt to Ihe tr￿lee5￿￿ my exatr4nalKJn vfthe statw[￿LS ￿ Th8 Mwhyay 8￿J￿nton ASSO￿￿￿ Lirnited Ilhe
charity) ftylhe year ended 30 Aprl 2025.
R$spon￿bIllIFy arKI basls of rtport
As Ihe bust888 ofihè d)8rity l*)d rtsdweC￿¥frJr tre p￿pose8 ofctmp*ry ￿￿1. ytyJ r8sponsth rryr815on
of lh8 finarwl stalernwts in accordarK8 with Ihe wir•rw)ts of ￿ Conwar*sA¢l 2(￿.
satBfied trrysoWth* firwnrial St*e￿• oftlp ch¥ity requrwl to be aLKlited Part 16
CofflpaniesAcl 2006 and are elyble for KKI￿e￿enleXa￿Nnat￿. reFKKt ￿ resped of rny examinatron of the charty's
financ4al Stat￿ne￿i5 <xned wl u￿derseC1￿ 145 oflhe c￿lIeS 2011. In out my examina￿￿ I hawe fDlowed
the DirectKMIS 9wen bythe ch￿ty uTh*r se¢bon 145(5Xbl ofthe Act 2011.
1ndvpendV￿ eAaminqrfs 8tat•ffl•nl
I have COMp￿ted rny tsN*ninalitrn. l (*Jnfirm Ihai ￿ matters havÈ<xrt 10 my attentitr) in ￿1h the trxamSnation
givi￿ ma ¢aus& lo belk?ve th81 il any rnatwial resp8¢1".
accountityj records wwe notkepl in re¥*¢t as reqjired by se¢itsi 3864*the ComparyesAci 20(￿.
the financial #aitrments L*) *ilh IFK6e rec%MLts, (
the financial Stat￿nts notcOm￿Y w￿1h the ac(￿￿￿￿ rewyernpnts ofsection ￿5 of the CompaniesAct 2D06
Iherlhan any ￿Ul￿ement thatthefi￿Cla slatefftentS gve a Irue and frdrvieyi, %¥hiGh is tx)t a ￿￿tter cotNdered as
part ofan Ind8pendent &xaninatson".
the fin3nGial statements have nol been Prep￿ed ina(xx)rdatKe ￿ryth Ihe tnplh(th and pritxxp￿50f the Statement of
Rewmmended Pracbce for a¢cs)uniiThJ and by (*ariLtts ¥W¢a14e kn thanies weparfftg th&rfin8nc￿l
State￿nts n a￿darKe Ihe F￿ar￿1 Stsndard applcth n th8 UK RepU￿1C ol It8iand IFRS
1021.
I ha¥e no Con￿￿5 antt have ￿rne ￿[05S nc. other in 1x)nr￿￿1ththe exaNination to attenlion strK>Lld be
rawn In this ieptrt in order to en8t4e a ryoper uThJers￿dirvj £rf the finan¢k81 statements tt> be reached.
J A Grigg$ F¢A
LeYl¢ks
61 London Ro
Mavjstonè
Kent
ME16 8rx
Dated.. 27 August 2025

THE MEDWAY BADMINTON ASSOCIATION UMrrED
STATEMENT OF FINANCIAL ACTIVMES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
Unrosir*tod VnrOStyi¢t
lunds
lund5
2025
Notss
In¢ome and frndowmonts from..
Donations and legacEs
Ch¥itabÈ *tyvibes
Other tradiTrJ adivibes
Investrmen19
2.974
71.OSI
32.071
2.2
3.&fj2
74.031
37.181
3.593
Totsl Income
108.395
118,S57
onthtur• on..
Costs Ofolk￿[trad1ng activthes
123.8721
ExpeThliture on c*wl8We activrfies
191.3761
172,0501
Total charfiable expenLIiWfr
191.3761
72,0501
14
125.5411
Total 8x￿r￿￿t￿r0
114Q.5891
1103.4611
Net reali*d Investment￿17
15
3.817
Net lèxp•nditutyyin¢omo forth• y&*1
Net IoulgoingKinv)Mu￿
126.3771
15.(96
oth•r r•cognls•d galns and kiss•5
Other gains or kn5S
17
7.&>8
Not movernnl in funds
128,3771
22,404
Fund balar￿ at 1 May 2024
232.832
210.428
fur￿ balances ot 30 Aprll 2025
204.455
232.832
Stalw￿entQfffina￿al actrvit￿s nckJde5 all gains 3￿j k)ws rewiwl in the year.
51aternenl of finanual athitEs inthde5 all gairsaThl knsses in the year. iroNne expeThl*ure derive
tontiming aclwilks.
The 5tatem8nt of fnarKia acbvitms with th8 tequwWT￿tS an inu)tne atxl expenditu￿ a(xx)iJnl under the
Corrn)ani8s Act 20(￿.

THE MEDWAY BADMINTON ASSOCIATION UMrrED
BALANCE SHEET
ASA T30APRIL 2025
2025
2024
Flx•d assgls
Tangib￿ a55ets
18
212.488
158.837
Cuvr•nt a88•ts
Sloc
Debtors
19
8.857
9.729
1.788
172.348
15.071
21
Cash at bar* and bi
117.110
127.948
198.936
CrgdltOVs: amuwtslalling wilhin one
year
15.(Y331
Net trJff•nt assds
119,366
193.843
Totsl 0s$9ts1gss ¢urTrnt ltsbllitss
331.854
362.
Deferred irKorne
23
1127.3991
1129.8481
Net assets
204.455
232.832
In¢ome funds
Unresirrled fuThJs
204.455
232.832
204.455
232.832
is entiued to tt)e eXenwb￿￿¢￿n thèaLvJit w) 477 oftrÉ Conwan*sAct 20￿, for
the year en¢Jed 30 Aryil 2￿25.
The directots their reS￿￿St￿l￿es foruXnp￿.rwj *ilh requrernents oflhe Ci>fftpan￿ACt2[m16 resp2cI
to acwuntiry records and prepatatw ￿rI)arKial siètwhÈnts.
mmbws hava ncl r￿u1r￿￿ th? ¢cThwy io obtaii an 8udit of its fmancial statements for In QL￿Stion in
accOrdan￿With sectK)n 476.
These finaTrial stalernents havtr Mi wilhthp KKovtsiorts to tornpanies ￿bJect 10 t
small c(ynpanie5 regirr
Ih&fin8nc*l ststsm8nts apryovtd bytr* Trusteestr) 11 Awsi 3025
Rogers
TIu8t*&
C Swng
C¢Jmparry rnuistration number01755572

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL ￿25
A￿OUnt￿9 pol￿195
Charity inlarmBtit
The Nledvlay Badminkn Ass(oation Linitgd Ba wvalfr cwny IwThted by waranlge irKO￿rated in Engl￿￿ 8nd
Wa￿5 The re5iaered Offi￿ 15 Casthmair￿ Hal. Ic￿ ca5llen￿￿eA￿ue. GilitvJHtn. K&rt. ME7 20E.
The finantial sta*rfftnts halt in a¢¢r*darte th the ttoriV$9ovemiry docurneni. the Comparles Aci
2006, FRS 102 Tr Fin8roal RerAMirg stsw¢ apF4rablein the UK Reputlr of Irebnd- I"FRS 102,1 and the
Chant￿5 SORP'Accowting and Rewrbng by Ch3rtbes." State￿￿￿tOf RecoMTh￿nthd Prdctre appluble lo charibes
￿[Pp￿￿9 Ih&r accounts in a(￿(￿￿ncE the FY￿￿TraI Re￿tir￿j s￿dard ap￿Ir￿lIe In Ihe UK and REpub&'B of
Irdand IFRS 1021" left8ctsv• 1 j￿Uary 20191 The tharity is a Pubhc 8￿fil Entityas d$fin￿ by FRS 102.
The charity has laken advonw ¢YtrE SORP fOrtharI￿ to rxepare a S*mem ofcash Flo￿
ie fiilaiKi41 S￿￿1n￿lIlS ¢ilv Il Siwlifvj, v4hKth is fwMNwl ufiiw t*wiily. mo11s￿rya1n0Un15
1heSefin￿C￿I stslements ae rOU￿ed to the n8aresl £.
Tre finanty81 S￿len￿niS ha•e been pryed urthr the ¢Mvent￿n. m(￿lfied to 1rdl￿e there￿￿¥tiOn
offreehold propertses ar￿ to h4veslment Fmopthes certain finan(ia i1￿nIments al fair value The prinupal
accountkng polKEs Bdopted are set outbebw.
1.2 Going concem
Al the time of approviry Ihe fina￿al S&tem￿ts. the bu5tee5have a rea5￿3b￿ expectabon that charity has
adequats resources 10 conbnue in 0petal￿n8l exi%tetth fDr the fotesee&￿ futtxè. Thus thp tru$iees (x)ntnue lo alopt
thè going eCK￿M Ofsec￿ntiy￿￿ F) p￿￿rif¥j thèfffiartial stat4mènls.
1.3 charitable fvnds
Unre.Ktrthd are use atthe of the trustees fv[thera[￿ Ofthertharita￿e obFthves.
Restrthd su￿￿Cl￿ specsfr¢thSlW6 by dortss as to hLYw th8y rfiay be used. The wrpos8$
and u5e5 oflhe EStr￿ted are setwt in the notesto Ihe fmanual *atements.
ErKlowfftentfun(* are to speak (X)￿11￿5 by thaith& (xptal rnust be m&ntaned by th8 ch*ty.
1.4 In¢omg
I￿Orne is reCOgn￿ed when the charity is legalty enltded to it afier any CX)tKlthons have teen mel, the
)ounts ￿ be I￿￿Jr8d ￿￿abty. aThJ Nis *il ber￿81¥8￿.
Cash d&Trati￿5 are rwIS￿ recept. Otherthakns we re(x￿t￿d I>￿e Ih2 chffj Yas been notified of the
donaton. Unle￿ perf[M￿r￿￿e¢￿dthtr￿s ol the a￿￿1. Intxxnp tax re￿￿erdb￿ in rÈlats(M 10 d¢>nal￿S
￿￿er &ft Awj LY ￿J$ of Co￿￿￿nt k8 81th? tF)*
Legaup5 are recwr¥5ed ￿ recwpl or rf the chatity has b2en r￿f￿d of an impending di51ributsw, the
nt Is knovln. and re￿p1 is expected. If the amount n(* knIMm. lh2 W is treat￿ as a conkngent asseL

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
ACcoUntw￿ pol￿•e$
(Continued)
.5 Expenditure
Cxpendilure Is ￿ognISed I￿￿1here oriThstnM*Ne dAvja1￿to tra[the(￿Orn1C benefrttoa third party, rt
1$ kYObabl6 thai a Iransf*rot￿rth￿ bènaffts ba reQ￿red w) Stlty8ff￿1. amoml of oblKJabon Can b&
mea9Jred rdigbly.
ExpPrKIlu￿ is d¥s5ifpd byxty￿ty. (xEts ole*h **vity tn*J& ￿pOItt￿P tdal of dirp¢twsts ¥t¥J shared rosits.
induding suptx)rt(X)sts involved in utKJprtakry eath thty. D￿￿ta)Sts attritxnable to a Sr¥J￿ aGtivity are 311orAted
dirttvy 10 th818CtMty. Shaiee costs ¢￿tri>jie ￿ mtye than ￿ gaivrty suprot o)sts n
aiiributsbk 10 8 &role *MIy *& aPWM1iwthJ bet￿ tlw ￿l￿tI&% £47 8 c¢Msisiwt wlh ￿e0f tysourc*8.
Central stsff costs are akncated b￿S of ume a￿1 deweaknn charge5 are aIknca￿ on pOrt￿n ofthe
asset's use.
1.6 Tanglbh fixed assets
Tangibktr [￿ed a¢s81$ intsty n￿￿d al cosl aThJ >Jbsequenty mEasur8d al(￿ orvalualon, ol depredation
and any Irrpairrrent losses.
Dvprwiaith is i¥¢oyntsed >0 ats ￿ w￿1￿￿ (Ir Ltyl UWIT rwduai valutrs uselul
Iwe5 on thefollowirs bases".
Lease￿￿1 la￿1 biiklin
10% stra￿1 l*ieu 5% stra¥hl Ire w ov¥ the term d Ihe ￿ase
t equFrnBnt
Fixtures and fitt￿95
20% Ine
2(Tr% 5tratytlne
The or1085 arising di5p(Eal ofan B55el ￿￿e18[[￿￿￿ as Ihe¢iffeTptKe salE ￿￿¢￿e￿& and
carry1￿ Y￿u2 ofthe a￿1. is rwised in ￿ stateffÈrn activities.
1.7 Impawrnerrt of r￿qd assets
Al e¥¢h ￿pOrt￿g end dale, Ihe charItyre￿￿•ts ofrf5 taTh3ible assets to del￿Tre *helher Ihwe
Is any Indicat￿fi thatlhi>se aSs￿S have suffered ￿ imparment kss. If any irmfication exws. ts remr*)*
arnount of the asset Is estirrrated ￿ i>rder lodetetriine the ex*nl ITh¥>aitm￿I ￿55 Irf any￿.
1.8 St4xks
siocks a￿ siaied attt* kn%%erolcosi esiih8ied seliNJ Kxice ￿ costs ￿ (XY￿p￿tr 8dl. C081 Corwrises direct
malen￿$ and, apphcatle. dir8ca iqtthr Costs ItrM)sq overh8aOs thai have t￿en nwrred In br￿91￿9 lh$
st￿￿$ to their weseni I￿at￿n Co￿11￿. Itewts h*J forthstribubon at I￿Or noTh￿al consyserabon are measured
e Irv￿ of repiq*nEnt C051 and cost
Nei ￿81$able value is the ￿lmated seling less 81 eilinaied o)sts of c(Ymt*i*)n cosis to be irwrred in
marketing. seming and (hslrtVt￿.
1.9 ¢a$h ¢a$h equlvalfynts
Cash cash gwrwalents IrKIL¥l6 cash ￿ haThJ. depm.ts a1¢411 bar*¥. Olhetshort-tsrm lirwh1 inveamwts
with on9nal maturilies afttrrfee mrthor kn. aid bxkoverdrafts. Bank overdrafts are ￿1th￿ borrowngs In
cutrenl liabilthes.

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
ACcoUntw￿ pol￿•e$
(Continued)
.10 Financial ￿StrUMenta
The charity has decled to aP￿Y thp pro¥15￿5 ofse(*1￿ 11 F￿a￿l InstnMnpnts' Section 12'0ther
Financial InstrunT*nts tssu88' otFRS 102 10 *1 of ts i￿￿71$.
Finanrial instsurnentsare rwised ID the char￿4 b￿r￿ 5heet*tsn Ihe charii) b￿X￿e$ paty lo trewrtr8GIu
provEv)ns of the insttumenL
Financ￿1 asws8nd habdit*s¥e thysei. the ￿ aftKwrds kyesenied sial¥Yents. when there Is a
I￿allY 8nfor(88ble nght to *1 off ih? retwnÉed w)wnts there 1$ a) intantW￿ lo selU& a nel basE 01 io wlk48
e asset and settle Ihe Iiablty
B4$1¢ finan¢lal as¥•ts
Ba5￿financ￿al assets. It￿L¥le dqbt(Y5 Lash 8t￿ ban< ba￿nces. ￿ inthally Tr*sured at ￿5act￿n price
IndLJding Iransactitr) C￿15 and are srtÉewentlywied ai amc*•sed ¢osi tre efFectwe ￿te￿$T meihoy unless
e a￿a￿em￿l￿nStrfuteS8 fn9ncing tr￿￿11￿. wtEre tre transactw ￿ nEasUr￿l at wesent value ofthe
future receipts (*scwnted ata rnarket rdie of interEsL FinarKial asse15 ck3ssified aS￿C￿vab￿wthI￿ one yearare not
arnorlsed.
ask sYn•n¢l41 Ilablllths
Ba$￿financi¥l liibilrtias. in¢lvJing cred1￿$ ¥d bar* h)an$ aTe irilialy at Ii*)saction unlèss tho
arrawement cwstitutesa finanuro ￿there Ihe debt inswmeni ￿ Measu￿ aithe present v*ue of Ihe
future payrrwtsdis¢ountsd at a rnarkgl rale of iThlw951. Finaw>* lthldies cla56ified 95 payable withn yg¥gre nol
amottysed.
Debl Insirn￿nts8re subse4L• 818m(¥16ed (yxi. ￿r￿j Itt eifedive ifitwest rate method.
Trade CredIt￿S are ON1gat￿n5 to payfwgtx)es OrserV￿ ttrAt have been ar￿￿re￿ ￿ the ordinary course of
operaiws kn supplers. Arnounts pay8￿ are cbssifed as ¢WTenl IwiHI"ties rf pgymwt 1$ due wthin one year 01 le55.
If not. they are presented as norpcurrent k"ablitEs. Tr&e (yecitors are r￿n￿l Inrtiaity al tra5aCtsr￿ Pri￿ and
subs￿ut￿ty mÈ8sU￿d ai trÈ effetkne wiiÈrÈst mdw.
Financ￿1 14*11￿c5 orc (krccoguxd V￿Qn c(w**aual ￿arC dLxthargcd
1.11 Employee benefits
The a)5t of any unus&l kKANlayentidement ￿ reuYJn￿ed in the ￿￿xI the e￿￿sSerVI￿a[e recepie
￿erm￿all0￿ benefits are ￿[09n￿ed Ytwnwthaielyasan charity * d9[[￿￿$tr&ty c(¥rwnitted to
terrninate ts en¥d¢)wY*ni clan empbyee (* b provth iermiiat￿ ber*ffjs
1.12 R•tlr•monl bgn4Ats

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
¢rttl¢al a￿O￿n￿n9 •stim*s and lyd9prnonts
In the 8pplicabon oflhe thgrity's 8CC(*rnry ￿￿￿¢$. th¢ trv3lees 8re Tequ?red lo mJke iJd9errrnts. eetsmjtes
assumplw)ns amul Ihe carrying anKurtofassets *)d hab11￿$ th41 are r￿hlY app¥￿1 frw ￿her
esthThates and asSoC￿te¢l as5wWK)n5aE based on e￿ier￿e￿d O￿taI￿r5 that are (X)ns￿r￿ to be
rde¥8nt. Aeiual resuhs maydrfTÈr fromihes& ÈStirnatÈs.
Thp Fthd iJr*lptyryJ ￿￿1￿￿￿￿¥￿e. rpvh¥erf rjn an In aruAJnhrrfJ p¢limqrps arp.
recognised in the p8rk* in ¥Jh¢h Ihe esDmaie is *tsre revi8kJl aff￿1$ tyily Ihal pwitrj. or in the pariod of
Ihe rwisx)n Tuture per￿￿S whpre Ihe revi&on affects tx>th curr￿rt future peri(xl5.
come fwom (lo￿10n5 and lega¢Sos
Urmtri¢ted
funds
2025
fvnds
2024
DonalK)ns arml glts
Grants
525
2,449
1.103
2.449
2,974
3.552
Unrestricted Unre5tsictÈd
funds
nds
2025
2024
kncom• frcAn charlIA￿# athvlts•s
Hall Inc<Mne
71.054
74.rts1
UM￿striCt&d Unrtr$tii¢ttrd
nd8
2025
Non-ch31itaNe Irading acti¥￿e5
Mefflbw5hip sUbscrptiN￿2￿ S[￿5(￿5h1r
Sh(p incoTh
12.451
14.859
407
21.915
19.254
Olhertrddlry aclvloes
32.071
37.181
10-

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
knv&stm4nts
UnrEstricted UnrestrictEd
funds
2025
Dividénds
Inlgresi re¢*ivail8
2.2
2.752
2.296
3.593
Olhei Income
Tota Vnr•$trl¢t•d
funds
2025
2024
Adv8rtWrwJ
Experndliur2 on raising lunds
UnrestrlGtod Unrestiictpd
ftsNIs
nds
2025
Cost of othertrading acti￿•$
Operating charity Str￿Ps
Operating tradiry eompany
Oth¥tradirg acfwt￿s
15.379
24.280
214
6.917
B.155
23.672
31.411

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
Anatysls of 0xp￿dIf¥re onGh¥llabk a¢tyvrll•s
Expendituro Expenditure
on charitsble on Gharftable
Ivlll85
ttvltl8$
2025
Staffwsts
Depreaation and hmpayrrent
41.326
10,(
1.145
3.038
5.285
2.709
1.411
719
Rent
Light and heat
Rep8irs and ffkginknar
Insurance
Tdephone
OthW0f￿ cost5
Printing. postage and 5tsknary
Coach*ig fees
2,431
10,384
12,146
1,647
1771
1,704
651
S.(B1
89,428
70.200
GovÈtnartÈ cx>si$1see note 101
1.850
91,376
72.(
10
Governance costs
Govem•nco
Tot81
2025
2024
Indep8ndent exatwner5 fee
1,950
11
Net movement in furK15
202S
2024
Th8 nel rr￿vementIn fwMJs 6 slaied after c*affJiwll(4•StiWI."
Fe￿ payable foi exaN¥na￿ffi of the thanV$fn8r￿lal *areW￿lS
1.9
10.005
25,541
Depreaabon of (r￿ed tangtAefMed assets
L055 on disws31 of tatVib￿ fixed assets
12-

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
12 Trustro rfynurnwaJon
V S YcwJn9. • Irustee. reCty￿e0 £4.384 for co•*irylees durirythe yc8r(W24- £4.S191.
No other tr￿le6$ recei¥8d r￿n￿eral￿￿ <y eApefises the wrrenttrwevKWS year.
13 EftWyo•S
Thè rnantNy ￿mbèr of durin9
2025
Ilwnb•r
2024
Numbov
General staff
2025
24
wagÈs ana sai
Sock81 security f¥)Sts
othwt*nsKy) Costs
44.047
40.925
33
283
44.330
41.326
There were rK) eft)ploy8es whose ar#lLg1 wuwat•)n rrtye Ihan £60.th).
14
Other expendit￿re
Unre5tr1cted Unre5tiicted
funds
funds
2025
N81 loss￿ dksr*)sa of twgitle fu8d assets
25.541
15
Galns and 10sSQs on invfr51ments
U￿￿trI￿ted Unre&trict8d
furK15
funds
2025
Ga*)¥llosse$laii*rKJ c￿.
Sale ol inu05tmwls
3.817
16
T¥Mabon
Toxotion Costs I￿l￿de cotFxthiw tsx of nil12024". nil).
13-

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
17 O¢her golns or loss•s
UnreBtsictpd
fvnds
2024
Cairvjllkjsseson Irated rNesbments
18 Tanglbl• flxad &98ets
Tvtal
fillin
Cost
At 1 Nlay 2024
A￿lIbY￿s
261.
79.197
135.(JY)I
3.843
38,D70
303.417
79.197
135,4001
14001
At 30￿Pri1 2025
305.701
3.843
37,670
347.214
Deprecfjallon and I￿￿￿ent
At 1 Nlay 2024
Depreciabon tharged in theyear
Eliminaled respeL* of disFQ5als
284
7.8
19.4591
3.239
577
35,OTT
1,628
14001
134.580
lo.￿5
19,8591
At 30April 202J
3.81(1
20.3￿r
134,72
Ca￿>￿￿9 arno￿¢
AI 30April 2025
211.
27
1,365
212.488
At 30APriI 2024
165240
2,%3
158.837
19 Stocks
2025
2024
Raw matwials and corysufr
8.857
9.729
20
bt¢Hs
2025
2024
Amounts folllng duo ¥ISthln YW.
Otherdebtors
1.981
1.788
14-

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
21 ¢urr*rt a¥s•¢ In￿stM¢r￿S
20Z5
Z024
Listed inveslmerts
172.348
c￿dItOrs." fallingth￿ within OnpyEa
2025
2024
Noiès
Corporation tax payatrAe
Deferre¢ Irtw
Oth8rueditc*s
Accruals
326
2.449
3.5
2209
2.449
8.582
S.(P33
23 Granls and dAfÉ￿d Incom
2025
2024
l)iherdefèffed irKIx))8
129.848
132.297
Defetrgj inc¢rneis itK4ud8din sts10￿rts as fo4kJws".
2025
2024
Deferred irK(Nr* is ￿c￿dedWIlIvn.'
Deferred govemmeni grants due *ithIn￿ year
Deferred g¢yemrnwl 9r8nts after mNe than oreye
2.449
127.399
2.449
129.848
129.848
132,297
Movements in the year..
Deferred goyemrn￿ grant Incorne al 1 May 2024
AmoLnt of g¢wemfflent gr8rtrdeased k) irwne
132297
12.4491
134.745
12.4481
D¢ferred irK¢wne al 30 Awl 2025
129.848
132.297
Retirement benefit ￿1￿Me$
2025
2024
Dgfln4d Golrtri￿tIon xhgm*5
Chargeto profil or kss in respe¢te1d￿￿d Oytrbubon scFtsMes
283
15-

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
Retir•ment benefit schernFs
(Continued)
Thc thority operates • defttrd pensi￿ t¢￿￿?11 qualfyry erryk>yec3. Th¢ asxbeftrc
hehy separatsty from thos8 of cWty n an indeperthntyy adm￿lSter¢tI fwd.
25
Unrestrlctqd luThds
Thè LvY#Strie￿d fur￿ of thB (knityetshWSè 1￿un￿XpèrUl￿ balantsgtsfdtsnatiti￿ grants which arè r￿1 Èubiètst
10 swcific condthors by d￿¢*5 and ￿an(tr￿ as ie l¥Jw tw may ￿ used. These designated funds which haye
been set as￿8 out uf unpdskndBd furKJ$ by Ih8 tru*Fes PLryses.
At 1 2024
coming Resowee
Gain$ andAI 30 Awil 202J
loss•s
General furKIs
232.￿2
108.395
1140.5891
3.817
204.455
Pv•vkJu$ y•ar'.
At 1 klay 2023
comlng
Rasow¢•s
Gain$ andAt 30 WII 2024
losses
Genw* fuThYs
210.428
118.557
1103.4611
232.832
26 Anaty818 ol assots bet*ew fvnds
Unrèstri¢t•d
lundJ
2025
At 30Aprfl 2025..
Tangib￿ assets
Currfjnt aSSBtslllia￿IlbeS1
Pl￿$10r￿ 8nd defe￿ IrKtsme
212.488
119.366
1127.3991
204.455
Unrestsict2d
funds
2024
At 30 April 2024..
Tangibk assets
Curr•nl 8$S8t￿111abll1besI
PrwsK)r6 and deferred IrKwie
168.837
193.843
1129.8481
232.832
16-

THE MEDWAY BADMINTON ASSOCIATION UMrrED
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 30 APRIL ￿25
27 Opor4¢ing 100sg¢rJrnrnitrnw
Al th£ ieportiry end date the chty (xrtstaNJ¥y corrwnitmenls fOrr￿lre rnn1ml￿ paym8nts undei
non.ca￿r￿11ab1@ opwating14as6s. whith f￿1 duo ￿ fol
2025
2024
Within year
Beiween N¥0 and five yws
In over five ye￿S
5.6QX)
68.017
69.417
75.017
76,417
Rdatrd party transactKrf
All ￿lated party trans*kY6 have tw deiaiby in n(rte 12 U￿yer re￿r￿at￿￿ exFenses. Ttrwe are no
other rel8le(I porty transactions to dFckJse.
17-

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registrar's mles relating to electronic fomi, authenticatior and manner of delivery under sectioi) 1072 of
the Companies Act ?006.