GLASOW BADMIP￿ON ACADEMY
(FORMERLY KNOWN AS GLASGOW CHINESE BADMINTON CLUB)
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 30 NOVEMBER 2025
CHARITY NO: SC049944
Chartered Accountants

GLASGOW 8ADMINTON ACADEMY
REPORT AND FINANaAL ￿ATEmENTs
YEAR ENDED30 NOVEMBER 2025
CONTENTS
PAGE
Trustees, report
Independent examinerfs report
Statement ol financial attNities incorporating the income and expenditure account
Balance sheet
Notes forniin8 part of the financial Statements
10-13

GLASGOW BADMINTON ACADEMY
TRusfEES' ANNUAL REPORT
YEAR ENDED 30 NOVEMBER 2025
The Trustees are pleased to present their annual ￿K4)rt together the fina￿la1 statements of the
charity forthe year ended 30 November 2025.
The financial statements COMP￿ with the charit￿$ and Trustee Investment (Scotlandl Acr 2￿5. the
Charities Account5 (Scotlandl Regulations 2(￿)6 las amended). the tonstr(ution, and Accounting and
Reporting bycharities.. Statementof Recommended Prxticeapplubleto charities preparingtheir accounts
in accordance with the Financial Reporting Standard applicatrAe in the UK znd Republic of I￿land IFRS 1021
leffectNe l January 20191.
oBJE￿IVEs ANO ACTIVITIES
Pur
The Chari￿5 purposes a
The advancement of health through the promotion. f05tering and encouragement of people
into playing badminton
The advancement of public participation in spon. specrfically badrninton
The provision of recreational facilities. the organisation of recreational activitie5 Wlth the object
of improving the conditions of life for the persons whom the facilitie5 or attivities are primarily
intended
ACHIEVEMENT5 AND PERFORMANCE
During the reporting period, Glasgow Dadminton Atademy IGBAI continued to deliver struetured and
hiKh-quality badminton coachin8 programmes for children and young people across Gla58OW. Wlth a
stron8 emphasis on both sportin8 development and character building. The Academy maintained 8
con5isient weekly coaching schedule across muhiple venues. including Hutchesons. At Pollok Park.
Glasgow Club Bellahouston, Knightswood Secondary School. Cleveden Secondary School, and Glasgow
School of Sport. A clear developrneni pathway was provided for players of all levels. from beginner
Iminiton and Junior groups) to Intefmetliate. Advanced. and Performance squads.
Despite intreasin8 opefational pressures. includin8 rising facility costs and limited access to suitable
venues. the Acaderny maintained stable operations and continued to attract and retain members. The
block-based training model remained effective in sUPPOrtin8 both financial Stability and operational
planning. Importantly, in li8ht of increasing overall costs. the Academy maintained its fee structure
without increases during the reporting period. Thi5 approach was taken to reduce the financial burden
on families and to encourage wider participation. in line with the Acèdemvs charitable objectives and
commitment to community development.
In terms of player development. the Academy achieved posr(ive outcomes. Players represented GBA at
local and national competitions, achievin8 strong ￿$￿1￿. In addition. the Academy attively participated
In International competr(ions. where players delNered excellent performances, demonstrating both
technscal progression and competitwe readiness on a broader stage. Alongside player development. the
Academy placed significant emphasis on the development of its coaching tearn. Investment was made
into coach education and inrernational exposure opportunitie5. During the year, two player5 were
supported and two coaches We￿ sent to Thailand for a one-month intensive training camp. This
nitiative provided valuable insight into international training methods and alk)wed coaches to brin8
back enhanceij knowled8e and practice5 10 be applied wthin the Academy.

GLASGOW BADMINTON ACADEMY
TRUSTEES ANNUAL REPORT
YEAR ENDED 30 NOVEMBER 2025
The Academy contiThued to benefit from partnerships wilh Yonex ènd Central Sports, supporting
eoLJipment provision for playevs. In addition. SPDnsorship support from I Chai contributed towards
training, competition participation. and overall programme delivery. G8A a150 delivered internal events.
includsng its annual team-based tournament. which pfomoted engagement. teamwork. and a strong
sense of community among players. parents. and coaches.
From a governance perspective. the Academy maintained robust safeguarding and operational
standards. All coaches and volunteers complied with PVG IProtettin8Vulnerable Group51 requirements,
with oversight provided by the appointed Child Protection Offi￿r. The Academy continued to operate
in accordance with its charrtable purposes and OSCR regulatory requirernentS.
However, the Acèdemy faced several challenges during the year. Changes in the national badminton
structure impacted player availabilsty and schedulin& placing additional pressure on programme
delivery and long-term planning. Furthermo￿. increasing facility costs and limited venue availability
continued to affect operational efficiencv.
Ovefall. desplte these challenges. GBA demonstrated resilience and continued to provide a hi8h-quallty
and impactful sporting environrnent for young people within ihe community-
FINANCIAL REVIEW
The cha¥ity received £101.146 12024= £86.0581 in membership fees and £2.611 12024- £2.41SI in
donation5 during the year.
Our largest expenditure is court hire £27.38312024.. £19.1291 and coachinyJtrainin8fees £43.32012024..
£34.1301.
The club exercises sound fFnancial management and critically examines all aspect5 of expenditure to
identify llselul savin85. Thus. wr(h the support of tx)th rfs coaches and volunteers. the club's total net
assets at the year-end were at a level of £60.82412024.. £42.8911.
serves
The trustee5 have established a pjlicy whereby tunds not tommitted or invested in tangible fixed assets
-the free re5erves-I held by the charity should not be le55 than 3 months of the resources expended.
which equate5 10 around £21.874 in general fund5. At this level. the trustee5 feel that they would be
able to continue the current act¢vities of the charity in the event of a significant drop in funding. At
present the free reseNes. which arnount to £60.824. are more than this target level.
Rlsk Ma
The Trustees ￿cognIse the importance of effective risk management in ensuring the sustalnability and
success ol the Academy. A number of key risks have beert identified and zre actively monitored:
Facility and Operational Risk The Academy remain5 reliant on external venues. which presents
challenges including lirnrted availability. risin8 rentsl cost5. and scheduling constraints. To mitigate thls.
the Academy continues to diversify venue ysage and 15 actively exploring the development ol a
permanent facility.

GLASGOW BADMINTON ACADEMY
TRUSTEE'S ANNUAL REPORT
YEAR ENDED 30 NOVEM8ER 2025
Financial Risk Rising operational costs. pèrticulady facility hire, present ongoing financial pressure. The
Academy mitigates this risk through strurtured financial plannin& maintaining a block-ba5ed payment
system. securin8 sponsorship. and careful c05t control.
Participation and Retention Risk Changes within the wider badminton strurture may impatt player
participation and availabiltty. The Academy mr(igates this by maintaining strong en8a8ement with
players and pa￿nts. and by providin8 a supportive and hi8h-quality training environment.
Safeguarding Risk Working wirh children and youn8 people requires robust safeguarding procedure5.
The Academy ensures all coaches and volunteers are PVG-checked and operates under strict
safeguarding policies. overseen by the Child PrOteCt￿n Officer.
Human Resource Risk The Academy ￿1￿5 on a cornbinatbon of volunteer and parr-ttme coaching Staff.
To mitl8ate this, GBA continue5 to invest in coach development and is plannin8 fof futu￿ expansion
into full-time staffing where fea$l￿e.
The frustees will continue tts fev*w and monitor these risk5 re6ular￿ and tmplement appropriate
measures io minimise rheir impact
PLANS FOR THE FUTURE
Looking ahead. Glasgow Badminton Academy will continue to focus on stfeThgthening its sustainability,
operational quality. and lon8-term development.
The Academy will maintain its structured training pathway and cOntin￿e to enhance the quality of
coaching delivery. ensuring that players at all levels are supporred in a consistent and pro8ressNe
environment. Participation in boih domestic and international competr(ions will continue to be
encoura8ed in order to further develop players. experience and perfomance.
A key 5trate8ic priority is the development of a permanent training lacllity. The Academy 15 acti¥ely
exploring opportunities to secure a long-temi venue in order to address ihe challenges of high rental
costs and lirnited court availabilrty. E5tablishinK a dedicated facility would significantly improve
operational efficiency and provide greater flexibility and siability for future growth.
Subject to securing a permanent facility. Ihe Academy intends to gradually recruit full-time staff and
professional coaches iofunherstrengthen its operational capacity and elevate the s￿ndard of coachin8
provision.
In parallel, the Academy is exploring the development tsf a Sockil enterprise model. This approach aims
to create a sustainable income Structure whereby 5urplu5 generated through operations can be
reinvested into player devebprnent. facility improvement, and wider community initiatives. This
strategy is intended to enhance long-term sustainability while intreasln8 the Acadernls social impact.
Financial sustainability will rernain a priority. with continued emphasis on Structured fee systems,
5ecurin8 sponsorship and fundin8 OPPOrtunbties. and maintaining careful cost control to ensure
acce55ibility and bn8-term viability.

GWGOW BADMIMfoN ACADEMY
TRUSTEE'S ANNUAL REPORT
YEAR ENDED 30 NOVEMBER 2025
Overall. GBA remains committed to tts charitable mission of advancing amateur sport. part¢culadv
badminton, by providing hiqh-quality coachirsg and a p051tTve development environment for children
nd young people.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governln
Document
The charity wa5 established under a constitution date 3 June 2019 and ￿CeNed its charitable status on
11 February 2020.
ruitment and a
f trustees
The trustees are appointed by resolution of the trustee5 subject to a majority vote.
The t¥ustees meet as and when requirefl to deal with ihe affairs of the charity.
anlsat5onal Mwaure
The organisational strurture of the charity is S￿ out in the Constitution before referred to.
Decisions with regard to the affairs of the charity are taken at a meeting ol the trustees on the basis of
ommendation by the thabrperson or trustees followng consideration and discussion by way of a
majority vote.
Stsffi
nd ¥duntetrs
The charity regular￿ relies on irustees and volunteers to carry out administrative and general duties.
Coaches are engagement as self-employe(l indNidua15 to conduct trainin8 sessions.
R lated Pa
Transactlon
No transattions with related parties were undertaken.

GLASGOW BADMIl￿ON ACADEMY
TRUSTEE'S ANNUAL REPORT
YEAR ENDED 30 NOVEMBER 2025
REFERENCE ANO ADMINISTRATIVE INFORMATION
Charity name
Glasgow Badminton Academy
Charlty Number
SC049944
Trustees
Hoi Yin Li15ecretary to 1516126 then Chaifper50nl
Patrick McHugh Ichairpersonl (Resigned 191101251
Peter Chiu (Treasurer)
Hung Tran (Appointed 1181251
Commlttee Members
Danny Ng
Kenneth Cheurtg
Htsn Tran
Patrick McHu8h IRe518ned 191101251
Peter Chiu
Hoi Vin Li
Anne Roberston (Appointed 3181251
Elantsr IYDonnell (Appointed 3181251
Nina Waddell IAppointed 3181251
Xinyu Li 1Secretaryl (Appointed 15161261
Advlsory Commlttee Members
Henry Chan
Ray Stevens
Nayan Nagar IResi8ned 27nn51
Ishal Mrttal (Resigned 27171251
Registtred Olfice
112 9 Wood Street
Glasgow
G313BZ
Independent Examintr
Daniel Chok C.
Chartereij Accountants
9 Royal cres￿nt
Glasgow
G3 75P
8ankers
Royal Bank of kotland
9 Clifton Pla
Glasgow
G2 3ND

GLASGOW BADMIKfoN ACADEMY
TRU5TEE'5 ANNUAL REPORT
YEAR ENDED 30 NOVEMBER2025
Staternerrt of Trusiees. Responsibifrfes
The charity trustee5 are ￿SponSIble lor preparirtg a Trustees. annual report and financial statements in
accordance with applicable law and United Kingdom Accountin8 Standards (United Kingdom Generally
Accepted Accounting Practicel.
Law applicable to charitie5 in Scotland ￿qUireS the Trustees io prepare financial statements for each
rinancial year, which 8Ne a true and fair view of the state of affairs of the Tfust at the end of the year
and of their financial attivities during the year then ended. In preparing those financial statements. the
Trustees are ￿QuIred to..
select suitable accounting policie5 and then appty them consi5tently,'
observe the rnethods and principles in the Charities SORP-,
make judgements and estimates that are reasonable aThJ prudent..
state whether applicable UK actounting standard5 and 5tètements of recommended practice
have been followed. subject to any departure5 disclosed and explained in the financial
statements- and
prepare the financial statements on the going eoncem basi5 unle55 It is inappropriate to
presume that the trust will Coniinue.
The Trustees are responsible for keeping p¥oper acmunting records that disclose with reasonable
accuracy at any time the linancial position ol ihe charity and to enable them to ensure that the
financial statements cornp￿ wih the legislation. They are also fe5ponsible for safeguarding the assets
of the chartty and the group and hen￿ taking reasonable steps for the prevention and detection of
fraud and other irre8ularities.
Approved by the board of trustees on.....
(Chairper

GLASGOW BAOMlI￿ON ACADEMY
YEAR ENDED 30 NOVEMBER 2025
INOEPENDENT EXAMINEWS REPORT TO THE MEMBERS
I report on the accounts for the year ended 30 November 2025 as set out on pages 8 to 13.
Respe¢tlve fesponsibilities of the Trusiees and the Independent Examiner
The charity's Trustees are responsible lorthe prepafation of the accounts in accordance with the terms
of the Charities and Trustee Investment Iscotlandl Act 2W5 and the Charities Accounts (Scotlandl
Regulation5 2006. The charity's Trustees consider that the audit requirement of Regulation 10111 lal to
Icl of the Charities Accounts (Scotlandl Regulations 2006 las arnendedl does not apply. tt Is my
responsibility to examine the accounts as required under section 4411) Icl of the Act and to state
whether Particular matters have corne io my atteniion.
Basls of Independent txamln•rfs report
My examination is carried out in accordance with Regulation 11 of the Charities Account5 (Scotlandl
Regulations 2CK16 las amendedl. An examination includes a review of the aetounting records kept by
1he charity and a comparison of the accounts presented with those reeords. It also includes
consideration of any unusual items or disclosures in ihe accounts. and seeking explanation5 from the
Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit. and consequent￿1 I do not expre55 an audr( opinion on the view given by
the account5.
Independent examlnerfs statement
In the course of my examination, no matter has come to my attention..
i)
which gives me reasonable cause to believe that in zny material respect the requirements..
to keep accountin8 records in accordance with Section 44 Illlal of the 2005 Act,
Regulation 4 of the 2006 Accounts RegulatK>ns las amended) and section 386. 387, 477
and 482 of the Companies AU 2￿6.. and
to prepare a£count5 which accord with the accounting ￿cordS and comply with
Regulation 8 of the 2006 Accounts Regulations la5 amended)
have not been mei., or
21
to which, in my opinion, attention should be drawn in order to enable a proper
undersiandin8 of the accounts to be ￿3£hed.
Daniel Chok C.A.
CW Chartered Accountants
9 Royal Crescent
Glasgow. G3 7SP
Date

GLASGOW BADMINTON ACAOEMY
STATEMENT OF FINANCIAL ACTIVITIES
INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT
YEAR ENDED 30 NOVEMBER 2025
2025
2024
Income from:
Dorialions and legaC￿S
Charitable activities
Investment5
2.611
102.237
582
2.415
86,672
Totsl
105.430
89,087
Expendlture on:
Charitable activities
87,497
66.327
Total
87.497
66.327
Net movement In fyThls
17,933
22.760
Total funds brou8ht fonmard
42.891
20.131
Total funds carried forward
60.824
42,891
All Movements are in vnresirirted funds.
The charlty ha5 no recognised gains or losses other than the results for the perM)d as set out above.
All ol the activilies of the C￿rity are dassed as continuing.
The notes on pa8e$ 10 to 13 forni part of these financial statements.

GLASGOW BADMipifoN ACADEMY
BALANCE SHEET
AS AT 30 NOVEMBER 2025
2025
2024
Notes
Current assets
sitsck
Debtors
Cash at bank
1.772
1,595
63.868
S74
594
49.520
67.235
50,688
Current liabllltlts
Creditors.. amount5 fallin8 due within one year
16,4111 17.7971
Net assets
60.824
42,891
Funds
Unre5tricte(I funds.. General
60.824
42,891
60,824
42,891
The accounts were approvetl by the trustees on
Peter Chiu (Treasurer)
The notes on page$ 10 to 13 fomi part of these financial Statements.

GLASGOW BADMIl￿ON ACADEMY
NOTES FORMING PART OF THE FINAPKIAL sfATEMENTS
YUR ENDED 30 NOVEMBER 2025
Accounti￿ poll¢les
Basls of a¢counti
The financial statements have been prepared in accordance wr(h Accounting and Reportln8 bv
Charitie5.' Statement of Recommended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFR51021 (effective l January 20191- Charities SORP IFRS 1021. the Financial Reporting Standard
applbcable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
The charity has taken advantage of the exemption Irom the requirementto prepare a Statement
of Cash Flows as permitted under FAS 102 and the Charrties FRS 102 SORP.
The tharity constitutes a public benefit entity-
Glasgow badminton academy meets the definition of a public benefit ent¥ty under FRSIO2.
The Trustees consider there a￿ no material uncertainties about the charitable companvs ability
to continue as a going concern. The Trustees goin8 concern asse5smeni covers a period of at least
12 months from the date of signing of these financial statements. Accordin8ly the financial
5taternents have been prepared on a goin8 concern basi5.
Ibl
Income
Income is recogni5ed when the charity has entitlement to the funds. any performance
conditions attached to the item(51 of income have been met. it is probable thai the income will
be received and the arnount can be measured reliably.
Expenditure
All expenditure is included on an accrua15 bass and is recognised when there is a legal OT
constructive obligation to pay. The charity is not registered for VAT and, accordingty, costs are
shown gross of irrecoverable VAT.
Costs of raising lunds comprise ihe dirert costs ol fundraising activlties together with
associated support costs.
Charitable expenditure eomprises those costs incurred by the charity in the delivery of
its activities and service5 for its member5. It includes both costs that can be directly
attributed to sueh attNbties those of an indirect nature necessary io support them.
including governance costs.
Governance costs include those cost5 a55ociated with meetin8 the constitutional and
statutory requirements of the charity and include the independent exam fees and costs
linked to the strategic management of the charity.
io

GLASGOW 8ADMINTON ACADEMY
NOTES FORMING PART OF THE FINANaAL STATEMENTS
YEAR ENDED 30 NOVEMBER 2025
Accounting polkles Icontinutdl
Funds
unreStr￿ed1Und5 are incomin8 ￿SOurceS re￿l¥e￿ lor the objects of the charity without
funher specified purpose and are available for use at the discretion of the directors.
lel
Flnanclal Insiruments
The charity only has financial assets and financial liabilr(ies of a kind that qualrfy as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
Subsequent￿ measured at their settlement value since these are repayable on demand.
Income from donailons arrfl legacies
2025
2024
Donations
2,611
2.415
2.611
2,41S
Income from eharltsble activmes
2025
2024
Fee/member5hip income
101.146
86.058
T-5hirt/rracksuitlshuttle$ sales
1.063
50
Raffle income
564
Event income
28
102,237
86,672
li

GLASGOW BADMINTON ACADEMY
14OTES FORMING PART OF TrIE ANANCIAL STATEMENTS
YEAR ENDED 30 NOVEMBER 2025
Analysls of expenditure on th•rltable actSvltles
2025
2024
Court Hire
Coaches and training costs
Shuttlecocks and nets
Sundry expenses
Tracksuits and shirts
Event cost5
Stripe fees
Governante costs=
Independent examinatbon fee
27,383
43,320
3,313
4,958
4.411
1.320
1.622
19.129
34,130
596
3.528
3,446
3,214
1.294
1,170
960
87,497
66.327
Net expendlturefincomt forthe year
2025
2024
Th1$15 Stated after charg1￿.
Independent examlnerfs fee
1,170
990
TaxatSon
The charity is exempt from corporation tax on its charrtable activitie5.
Debtors: amounts fallNa due withln one year
2025
2024
StriFe Debtor
354
Prepayments
1.241
594
1.595
594
12

GLASGOW BADMINTON ACADEMY
140TES FORMING PART OF THE ANANCIAL STATEMENTS
YEAR ENDED 30 NOVEMBER 2025
Credrtors- amounts falling due within one year
2025
2024
Accrua15 and other credr(ors
6.411
7,797
6,4Jl
7.797
Funds
Asat30
Ai30
November
Incomlng OutgoingNovembtf
2024 Resources Resources
2025
Unrestrlrted funds
General fund
42,891
105.430
87,497
60,824
Total funds
42.891
105,430
87.497
60.824
Asat30
At30
November
Incornlng Outgoin8No¥ember
2023 Resources Resources
2024
Unrestricted funds
General fund
20.131
89,087
66.327
42.891
Toial funds
20,131
89.087
66.637
42,891
Pur
se of unie
tTlCted fund5'.
The Unrestricted Funds 15 the general funds which the trustees are frèe io use in xcordance wlth
the charitable objects
13