PATRON

Heather Robson MNZM

VICE-PATRON

Malcolm Rowsell

PRESIDENT

Vincent Wong

CHAIRMAN

Anthony Marter

EXECUTIVE BOARD

John Wong (resigned in December 2013)

Garry Coup

Rhona Bramwell

Mike Elliot

Julie Paterson

Robert Bryce

GENERAL MANAGER

John McGregor

ABA STAFF

Brent Miller

Jack Ngametua

Cliff Freeman

Vicki Walker (replaced Ruth Peterson)

Daniel Waugh

LIFE MEMBERS

Mrs H Robson MNZM

Mr W Greaves

Mr R Westbrooke

Mr A Dickinson

Mr D C Light

Mr J Robson MBE

Mr M Rowsell

Mr R Walbridge

Mr C Simms

Mrs S Smith

Mr B Stevens

I am proud and honored to present my report to you at this AGM. This is my 5th year as your

President, and this will be the last time that I report to you as your President, as I will not be

standing for reelection again this year. I have served on the Board for the last 15 years, nine and

a half years as your Vice President, and four and half years as your President. Naturally, I feel it is

time for change and new input to be provided into our great organization from a new leader.

I sincerely thank all the members of the Board, especially the Chair, Anthony Marter with his

capable leadership, in devoting their time and efforts, and providing their expertise and advice

in the areas of governance, strategic planning and the revision of the existing constitution, thus

providing better guidelines and direction for ABA to move forward. For those Board Members

who are standing down at this AGM, thank you all for your contributions and companionship in

the past years.

A further acknowledgement must be paid to the volunteers, members, and staff of ABA,

especially the General Manager, for their dedication and support, in ensuring the operations

and tournaments run smoothly. ABA is the biggest badminton association in NZ, and we have to

try our best to maintain our position, and to win more competitions in the future.

Congratulations to all the winners of the various tournaments this year. To attract more players to

participate in tournaments is a key focus of the ABA and we will continue to organize and create

innovative and interesting competitions.

To the newly elected Board Members, thank you for your willingness to contribute your expertise

and knowledge to help make ABA a more effective and more prosperous organisation.

Vincent Wong

President

Taking on the role of Chair after previously serving as Deputy Chair for a number of years, my

intention was to make a difference to the way our organisation is governed. I am proud of the

progress the board has made on a new path of strategic leadership for our organisation.

Badminton is a fast growing and evolving sport in NZ, and in Auckland we must be leaders. As

such a key area of focus this year has been completing the work on evolving our constitution,

which underpins all of our activities. I am very pleased that we are able to present the final draft

at this year’s AGM, and would like to acknowledge the hard work of the 2013 and 2014 Boards,

and in particular Mike Elliot and John McGregor for getting us to this point.

The way in which players are participating in our sport is changing rapidly. Thus the other key

area of focus for the year has been on our membership structures. While this is still in progress, a

significant body of work has now been completed and in 2015 we hope to finalise

recommendations to our current membership on what we must do in order to maintain our

position as a leader in growing the game.

We still have much to do. In 2015 we intend to focus on our aging facility and look for ways to

both preserve what we have, and opportunities to provide sufficient capacity to meet the

demand of an increasingly casual player base. This demand will also drive a complete overhaul

of our strategic plan, which will be the next key step after reviewing our membership structures.

2014 saw some changing faces on the board. I would like to thank John Wong who chose to

step down early in the year for his hard work and support over many years. I would also like to

acknowledge Julie Paterson who stepped up to fill the vacant role at short notice.

In 2015 the theme of change will continue with our longest serving board member, and current

President Vincent Wong stepping down. Vincent has been a constant through many years of

change at Auckland Badminton, and he deserves a huge vote of thanks from everyone in our

organisation for his long service. Thanks are also due to Garry Coup who is stepping down from

our board this year as well.

Huge thanks to all of my fellow board members, staff, volunteers, members, players and

everyone else who has contributed to making 2014 a successful year! I look forward to working

with all of you in 2015 and the exciting opportunities that are ahead of us.

Anthony Marter

Chairman

This year has been a year of challenges from dealing with the growth opportunities and potential,

the facility plan, format changes to BNZ tournaments and structural changes, as well as finalising

the new constitution along with the hosting of major events such as the U17 Australasian

Championships, June Bevan Trophy, and Fernbaby Auckland International.

Firstly, congratulations must go to Michelle Chan and Kevin Dennerly-Minturn who represented

New Zealand at the 2014 Commonwealth Games in Scotland. It was a great achievement for

them both as Auckland players to compete at such a pinnacle event.

The Fernbaby Auckland International was moved to September from June which had an impact

on player numbers entering from Auckland but still proved to be beneficial to ABA and provided

the players who did compete an opportunity to challenge themselves against international

representatives from 11 countries. This event has become an important event on the international

calendar and now provides our players along with the NZ Open another opportunity to compete

on the international stage.

Auckland Badminton has been awarded a BNZ accreditation to coaching which will no doubt

help enhance our coaching and development programs, additionally two of our coaches, Brent

Miller and Robbie Thackham were appointed to national BNZ coach development roles for which

they must be congratulated for.

From an organisational perspective, we have seen Cliff Freeman move into a community focused

role to assist our clubs in establishing partnerships and help them to achieve their strategic goals.

During the year, accounts manager Ruth Peterson left ABA and was replaced by Vicki Walker,

and Daniel Waugh joined us in a new communications and marketing role to assist with

promotion, advertising and material.

Our representative teams performed inconsistently this year, for which we have developed an

enhanced system to ensure greater success in 2015 and beyond. The Under 17s team were the

only National winners this year, with a number of results in different grades not going our way . Our

Masters Team 2 and both Super Vets squads won their respective Inter-Association competitions.

Potentially this performance and our competitive growth could be affected by the dwindling

number of interclub players within our competitions. The competitive formats of badminton are a

challenge for us due to the decrease in interest over the years. On a brighter note, the schools

competition continues to grow providing us an opportunity for positive growth.

Affiliation was down again as still more people are turning to the casual and non-committed

style of playing badminton and this can be seen in the performances of competitions that

participation can be supported through not being directly affiliated through a club. This does not

mean that clubs are not an important part of the association it just means that we have to

consider what the best options to make badminton inclusive are.

We commissioned a facility feasibility study this year which provides the association a number of

options to consider from redevelopment through to renovation and relocation. All of these

options come at a cost and with the new OSH requirements there are some major areas of focus

that require attention on the current facility.

Financially, I am pleased to announce another surplus and an increase on the previous years

performance with challenges having been met to design a budget from the accountancy

process that ABA have undertaken in previous years. Again we are challenged with funding from

the shrinking lid policy and the loss of trusts that have supported badminton over the past years

and it should not be taken lightly that funding will become easier to gain. Without the funding

support this year ABA would have finish the year at a loss and it is important to recognise that the

support received is to assist in growing and developing the game for the long term.

The future opportunities for the association is reliant on growth, diversity and inclusiveness and to

enable us to achieve the outcomes we want we need to look outward. This means we need to

work closer with the schools growing participation into current clubs but also establishing

participation groups outside of clubs, owning the coaching programs to develop consistency in

the coaching provided and ensure that we are building a sustainable future for Auckland

Badminton across the board and diversity needs to provide all participants the opportunity to

engage with the association.

Finally thank you to our main sponsor Fernbaby with their support for the Fernbaby Auckland

International, this event is greatly important to Auckland with the limited opportunities of

International events available to our athletes.

Finally, my appreciation must be extended to the volunteers, staff, committees and board for

their hard work and dedication this year.

John McGregor

General Manager

Auckland Badminton was represented at the 2014 Commonwealth Games by Michelle Chan and

Kevin Dennerly-Minturn who were part of a young New Zealand team searching for medals. Kevin

was competing in both the Men’s and Mixed Doubles and going strong until a gastrointestinal

bug overcame him, resulting in the withdrawal from the tournament at the round of 16 in both

events.

With Michelle Chan being seeded eighth in the Women’s Singles she was granted a bye in the first

round, she subsequently won her next two rounds before being defeated by eventual silver

medalist and local Kirsty Gilmour in the quarterfinals. This was one phase further than her Round of

16 exit in Delhi, 2010.

Michelle Chan

Kevin

Dennerly-Minturn

ROUND COUNTRY OPPONENT SCORE

QF SCO K. Gilmour 0 - 2

R16 WAL C. Turner 2 - 0

R32 SRI A. Rathnasiri 2 - 1

R64 BYE

MEN’S DOUBLES

ROUND OPPONENT SCORE

R16 Wales WO

R32 Uganda 2 - 0

R64 BYE

MIXED DOUBLES

ROUND OPPONENT SCORE

R16 Singapore 0 - 0

R32 Ghana 2 - 0

R64 Falkland Islands 2 - 0

RESU

LTS F

OR

MIC

HELL

E C

HA

N

RESU

LTS F

OR

KEV

IN D

EN

NER

LY-M

INTU

RN

The 2014 Oceania Championships in Ballarat, Australia, saw the return of Auckland Badminton

representative Michelle Chan to the national team having taken a hiatus from the sport in 2012

and 2013. Entering the tournament with a world ranking of 86 and as the top seed, Michelle made

it two finals in a row at this regional tournament having won the title in 2012. Unfortunately she was

unable to retain her title losing to Verdette Kessler of Australia in three games, a reversal of the

result from the 2012 Oceania Championships. Winning the first game 23 -21, Michelle was unable

to maintain that form for the remainder of the hour long duration of the tie losing the second set

14 – 21, and the deciding set by the same margin.

Auckland Badminton representative Kevin Dennerly-Minturn also contributed some strong

performances in his Men’s Doubles fixtures with his pairing partner of Oliver Leydon-Davis from

Waikato, although was upset in the semi-finals by an Australian pairing in straight games.

In the teams event New Zealand came agonisingly close to winning the championship only to be

undone by Australia 3 matches to 2. With the New Zealand pairing having lost the Mixed Doubles

tie, Michelle Chan got the Kiwis back on track with a 2 – 1 victory over rising talent, 15 year old Joy

Lai. New Zealand then went ahead in the event after a dominating win in the Men’s Singles, with

the title in their grasp the Women’s Doubles pairing failed to take charge in their tie. With the score

now at 2 - 2, the teams hopes came down to the Men’s Doubles pairing of Kevin Dennerly-Minturn

and Oliver Leydon-Davis. Taking out the first game 22 - 20, they lost track in the second losing 18 –

21, a deciding third game was required to decide not only the tie, but the Oceania

Championship as well.

A tough final set saw the tie

go point for point, and with

New Zealand up 19 - 17

late in the tie, it appeared

as though the title had

been won, however

Australia did not give up

fighting back to win with a

21 - 19 victory.

NZ Team

Being the first officially sanctioned BWF event

to trial the proposed best of five, first to 11

points format, the Fernbaby Auckland

International gathered a wide spread of

interest, in an event where every point truly

does count a higher intensity of game was

witnessed.

With a prize purse of US$5,000 the level-four

event attracted a quality field of 121 players

from 11 countries with many players seeking

to boost their world rankings so to qualify for

the Rio Olympics. Countries represented at this

year’s event included: Australia, England,

Indonesia, India, Korea, Malaysia,

Netherlands, New Zealand, French Polynesia,

Tonga, and Chinese Taipei.

The strongest result achieved by an Auckland

Badminton representative, was that of

number one seed Kevin Dennerly-Minturn who

with his Men’s Doubles partner was knocked

out in the second round by eventual

champions Li Wei PO and Ming Tse Yang of

Chinese Taipei.

With Chinese Taipei sending down two full

squads, it is unsurprising that they featured

strongly in the tournament winning all five

formats and having a representative in nine

out of the ten final matching’s.

This year Auckland Badminton proudly hosted

the Australasian U17 Championship, and the

June Bevan Trophy. For this event we hosted

seven Australian teams, one Oceania team

and seven NZ teams, who along with our own

Auckland Badminton players representing NZ

Northern Region competed over five days for

the honours of winning this prestigious event.

At the completion of the event Northern

Region 1 took out the title, with NSW Thunder

and Western Australia coming second and

third respectively. Auckland Badminton

representatives who played a part in the

championship winning side where Sally Fu,

Celine Shao, Ben Hillier, Alex Qu, and Gabriel

Hong.

At the completion of the teams event, the

Australasian U17 Individual Championship

took place, with a staggering 162 athletes

involved in 445 matches over the four days.

The majority of the titles in this series went to

Australian representatives with only one title

going to an athlete representing New

Zealand, with Oscar Guo of Northern New

Zealand defeating Justin Lee of New South

Wales in the final. With the traditional trans-

tasman rivalries apparent from the matches

played, it was positive to see Auckland

Badminton athletes Ben Hillier and Alex Qu

finish in second place in the Men's Doubles.

Our Division One squad turned in some dominating performances over North Harbour, Waikato,

Southland, and Waitakere 2, although with one tie to play their momentum was cancelled out

by Waitakere 1 who proved to have a much greater depth and player experience compared to

the Auckland Badminton team, resulting in our Division 1 squad completing the season as runners

-up. On a high note, the pairing of Brent Miller and Henry Tam took out the National Men’s

Doubles title in convincing form.

Division Two saw us enter one of the youngest squads in the field comprising of an average age

of 19. For many of the team it was their first experience at a senior level and playing in the

Slazenger Cup. After a disappointing start to the tournament the young team caused the upset

of the event to be the only team to beat Wellington North, which resulted in their opposition

falling short of the title. Following on from that victory they produced a quality final two ties to see

them finish third equal on ties won with North Harbour.

Division Three saw a middle of the table finish with a number of teams utilising many former

Wisden Cup players. Auckland Badmintons sole championship medal was achieved by our

Division Four squad, after an early season loss to North Harbour, they bounced back to win

convincingly over all the other teams to win on a very tight points decision on the table.

Men’s Doubles

National Champions

Brent Miller and Henry Tam

2014 saw the announcement of 12 junior teams selected to represent Auckland Badminton in

age groups ranging from Under 13 through to Under 23. It was a difficult year for our Junior

Representative teams, only managing to collect one national title. The Hell Pizza Under 17 squad

emerged victorious in their championship overcoming Waikato in the final 14 - 2.

NATIONAL CHAMPIONS REPRESENTING ABA

Rachel Li (U13) Dacmen Vong (U15)

Elvina Liu (U13) Ben Hillier (U17)

Polly Wong (U15) Alex Qu (U17)

Jacquelline Yu (U15) Daxxon Vong (U19)

Sally Fu (U17) Kevin Zhang (U19)

Jasmin Ng (U19)

Lillian Shih (U23)

In the other age groups our teams fell just

short of the title with four runners up medals

collected. In recognition of our focus on

youth development over the previous year,

for the first time ever Auckland Badminton

entered teams into the Under 13 National

Championship. As we continue to develop

this age group we will no doubt see the

benefits in the years to come.

An outstanding result was achieved this

year by Auckland Badminton players Sally

Fu (U17) and Daxxon Vong (U19) who

achieved Triple Crown success at their

national age group championships, taking

out the gold medal in the Singles, Doubles,

and Mixed Doubles events.

ABA Representative

Ashley Tan

Our Senior Interclub season was split into two segments, the first half of the season had a doubles

focus, with the second half focused on singles. With entries totaling 40 teams, a drop of 12 teams

from the previous year, the competition had its limitations, particularly within the singles format

with doubles being the preferred option for our competitors and with less than half of our

affiliated clubs entering a team.

Division 1 Full saw College Rifles eventually lose out to BNZ Lloyd Elsmore 1 for the championship

title, although Lloyd Elsmore continued to show strong form in Division 2 Full, they were denied

victory by Friends United.

Continuing the declining participation trend as seen in the senior competition, our Junior

Interclub competition has experienced a slow decline in team entries over the past years. With

the interclub competitions split up over two terms, a clean sweep of section titles in term two saw

Lloyd Elsmore dominating all other clubs at the junior level. In the single competition it was the

turn of College Rifles to take charge with Harrison Jin defeating follow club mate Sean Takagi in

the A Boys Singles, likewise in the A Girls Singles Kate Hu defeated Rebecca Fong, with all four

finalists representing the same club.

Senior players

in action

NATIONAL TOURNAMENT MEDALISTS

TEAM TOURNAMENT PLACE

Masters 2 North Island Division 2 Inter Association 1

Super Veterans 1 North Island Super Veterans Division 1 Inter Association 1

Super Veterans 2 North Island Super Veterans Division 2 Inter Association 1

Masters 1 North Island Division 1 Inter Association 3

Masters 5 North Island Division 5 Zone A Inter Association 3

Our Masters contingent continues to grow and this year we had 12 teams across the three age

groups (six Masters teams, four Veterans teams, and 2 Super Veterans teams). Congratulations to

all those Auckland Badminton players who had successes in the NZ Masters in Hamilton, with our

Masters Division 2 squad gaining first place in their competition and with it promotion back up to

Division 1 and both our Super Veteran squads being crowned champions. Our other teams had a

mixture of fortunes although an enjoyable time was experienced by all involved.

The annual Auckland Masters tournament offered both open and social grades at the Masters

level, and open grades at the Veterans and Super Veterans level. This event saw 79 competitors

challenge themselves and each other over 12 different event formats. The regular fixture of a box

doubles competition on the Auckland Badminton calendar continues to provide an opportunity

for our members and community to partake in a decent amount of game play.

A Masters Social Event

SECONDARY SCHOOL PREMIER

1 Auckland Grammar 1

2 Macleans College 1

3 Auckland Grammar 2

4 Pakuranga College

5 Auckland Grammar 3

6 Kings College

7 Macleans College 2

8 Epsom Girls Grammar

In 2014 we introduced an exciting new initiative looking at long term development by

encouraging schools to enter their top team into regular competitive training once a week. Four

Secondary Schools took part in this program including: Auckland Boys Grammar, Diocesan,

Epsom Girls Grammar, and Mount Albert Grammar , with a positive response from the players and

schools involved this will hopefully help develop the strength of the sport in the region.

This new initiative had a number of positive outcomes such as the ability for players to access

some of the top coaches in the region, a greater amount of higher level players to train with and

quality sparring opportunities. It is definitely a concept that we are looking to further develop.

From a competitive perspective we saw an increase in

teams compared to last year at the Secondary Schools

level with a total of 311 teams representing 34 schools.

These teams were separated into 36 grades with Auckland

Grammar 1 taking out the Premier Championship over

Macleans College 1 by two points (158 -156) after a count

back on points scored was used as tie-breaker as both

teams draw level 3 - 3 in their finals tie.

The Intermediate Schools competition featured both a

competitive and casual grade structure spread over three

venues. The champions from each venue were ACG

Parnell, Mount Roskill Intermediate 2, and Bucklands

Beach. This year saw 21 teams entered from 11

Intermediate Schools.

Intermediate Schools

Competition

Every year our community reach continues to grow as we not only aid the development of our

clubs, but we also introduce our sport to thousands of new people. The interest in our programs is

inviting for the sport of badminton, with our popular After School Programs continuing to reach

out to those who may have never had the chance to consider playing badminton previously.

Interest in this program is gathered through our Roadshow initiative that saw our coaches

interacting with 20 local Primary and Intermediate Schools and teaching the basic skills of

badminton to their students.

Furthermore, our partnerships we have forged with various community groups has seen us

expand the amount of available hours of court time dedicated to badminton across the region

thanks to a facility partnership with the YMCA.

Connect 2 Sport, the joint initiative of Sport NZ and Sport Auckland, continued this year and helps

Auckland Badminton reach out and interact with the ever growing ethnic communities within the

region. Additionally, the Green Prescription casual club continue their efforts to become more

active, healthy, and energetic in their daily lives through social games of badminton.

A nationwide government directed research survey recently conducted into the nature of sport

within New Zealand has presented some uplifting and positive facts and figures for the sport of

badminton with our sport being one of the top five leisure activities that 15 - 18 year olds partake

and have an interest in. Further to this, the research presents a strong shift to sport across all

codes being adopted by New Zealanders in a casual manner as opposed to being associated.

The Green Shuttles

Badminton Club

2014 saw the introduction of a new coaching curriculum from Badminton New Zealand, the new

pathway sees the inclusion of the Badminton World Federation courses and a Badminton New

Zealand Coach course added to ease the step between the BWF participation and

performance modules. Both Brent Miller and Robbie Thackham have been accredited with all of

BWF Shuttle Time, BNZ coach and BWF Level one at a tutor level which gives them not only

certification but the ability to run the course and accredit coaches with these qualifications.

Auckland Badminton also had Dhanny Oud complete and pass the BWF Level One course.

Our emphasis in improving the ability of our Associations coaches has started to show its benefits

with two of our coaches being appointed to BNZ national junior coaching roles.

We congratulate Brent Miller who was named Head Coach for the New Zealand Under 15 squad

and Robbie Thackham who was appointed as Assistant Coach of the New Zealand Under 19

squad. Furthermore, Brent Miller was also accepted onto a Sport New Zealand advanced High

Performance Coach initiative where he has had access to mentoring and support from some of

the best coach mentors in the country. Robbie Thackham was also accepted onto a developing

coach’s course with Sport NZ.

ABA Coaches receiving their

BWF Level One qualifications:

(L to R)

Dhanny Oud

Brent Miller

Robbie Thackham

This year we conducted a BNZ Shuttle Time course in conjunction with the junior club at Lloyd

Elsmore on their regular club day which provided an opportunity for all the coaches to work with

children throughout the course. We had 20 new coaches complete the course and gain not

only certification but valuable experience in a practical situation delivering to children.

From a player perspective, Auckland Badminton continued to offer regular training to players

through our development squads. This year saw an increase in numbers taking part at the futures

level which is our stepping stone into representative badminton. Notably, 80% of Auckland’s

Under 13 representative players had been a part of the futures program.

ABA Coach Li Feng

conducting a Summer

Camp session

BWF

SHUTTLETIME

BNZ

LEVEL ONE

BWF

LEVEL ONE

BWF

LEVEL TWO

Positive annual result of $176,268

Liabilities decreased by $21,279

Expenditure decreased by $189,223

The annual result was greater than what was budgeted by $123,540

Total Equity increased 9% to $2,868,933

2014 was the third straight year Auckland Badminton Association has recorded a strong surplus, a

turnaround from a combined period of losses between 2009 to 2011 of $258,618.

Note: Due to previous ABA accounting methods and practice, some figures appear disparate.

With years of neglect on the Auckland Badminton Hall facility, we now need to plan for our

future and look at restoring our image to ensure a successful future.

Auckland Badminton Association has budgeted for a minor surplus in 2015. Predominantly the

budgeted spend is in the areas of Administration, and Coaching and Development, which is

consistent with future plans to develop the game in the region and increase our profile as an

organisation.

Auckland Badminton Association will focus on strategically investing in facility and image

upgrades, whilst building capability to ensure we can deliver to the highest possible standard.

John McGregor

General Manager

To the Members of Auckland Badminton Association Incorporated

Report on the Financial Statements

I have audited the financial statements of Auckland Badminton Association Incorporated on

pages 32 to 42, which comprise the statement of financial position of Auckland Badminton

Association Incorporated as at 30 September 2014, the statement of comprehensive income

and the statement of changes in equity for the year ended on that date and a summary of

significant accounting policies and other explanatory information.

Management Committee Responsibility for the Financial Statements

The Management Committee is responsible for the preparation of these financial statements in

accordance with generally accepted accounting practice in New Zealand and that give a true

and fair view of the matters to which they relate and for such internal control as they determine

is necessary to enable the preparation of financial statements that are free from material

misstatement, whether due to fraud or error.

Auditor’s Responsibility

My responsibility is to express an opinion on these financial statements based on my audit. I

conducted my audit in accordance with International Standards on Auditing (New Zealand).

Those standards require that I comply with ethical requirements and plan and perform the audit

to obtain reasonable assurance about whether the financial statements are free from material

misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial statements. The procedures selected depend on the auditor’s

judgement, including the assessment of the risks of material misstatement of the financial

statements, whether due to fraud or error. In making those risk assessments, the auditor considers

internal control relevant to the entity’s preparation of financial statements that give a true and

fair view of the matters to which they relate in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the

effectiveness of the entity’s internal control. An audit also includes evaluating the

appropriateness of accounting policies used and the reasonableness of accounting estimates,

as well as evaluation the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis

for my audit opinion. Other than in my capacity as auditor, I have no relationship with or interests

in Auckland Badminton Association Incorporated.

In my opinion, the financial statements on pages 32 to 42

Comply with generally accepted accounting practice in New Zealand;

Give a true and fair view of the financial position of Auckland Badminton Association

Incorporated as at September 30, 2014, and their financial performance and cash flows for

the year ended on that date.

Report on Other Legal and Regulatory Requirements

In accordance with the Financial Reporting Act 1993, I report that:

I have obtained all the information and explanations I have required.

In my opinion proper accounting records have been kept by Auckland Badminton

Association Incorporated as far as appears from my examination of those records.

Joel Ram

Chartered Accountant

04 December 2014

These financial statements for the year ended 30 September 2014 are signed for and on behalf

of the Auckland Badminton Association Incorporated by:

Chairperson General Manager

Date: 03 December 2014 Date: 03 December 2014

2014 2013

Administration & Stadium

Income 462,385 476,902

Expenses -409,105 -462,429

Net Profit (Loss) 53,280 14,474

Pro Shop

Income 311,748 274,207

Cost of Goods Sold -214,886 -161,133

Expenses -84,423 -73,924

Net Profit (Loss) 12,439 39,150

Café

Income 69,415 45,567

Cost of Goods Sold -33,718 -24,965

Expenses -43,468 -23,837

Net Profit (Loss) -7,771 -3,235

New Projects

Income 50,376 133,658

Expenses -51,680 -70,972

Net Profit (Loss) -1,304 62,686

Competitions

Income 197,315 251,455

Expenses -131,590 -213,629

Net Profit (Loss) 65,725 37,826

Coaching

Income 228,644 250,604

Expenses -208,713 -273,411

Net Profit (Loss) 19,932 -22,807

Total Net Profit (Loss) From Operations 142,300 128,094

Interest Received 27,068 21,228

Add: Prior Period Adjustment 6,900 -

Total Net Profit (Loss) For Year 176,268 149,322

SUMMARY

Income 1,319,883 1,432,394

Cost of Goods Sold 19% -248,604 13% -186,098

Expenses 70% -928,979 78% -1,118,202

Net Profit (Loss) before Other Income 11% 142,300 9% 128,094

Interest Received 27,068 21,228

Prior Period Adjustment 6,900 -

Total Net Profit (Loss) For Year 13% 176,268 10% 149,322

2014 2013

Accumulated Income at Beginning of Year 160,378 11,056

Net Profit/(Loss) for Period 176,268 149,322

Less: Transferred to Building Maintenance Reserve -100,000

Accumulated Income at End of Year 236,646 160,378

Reserves

Building Maintenance

Maintenance Reserve — Stadium 44,559

Add: Additions made during the year 100,000 144,559 44,559

Building Revaluation

Accumulated Reserves at Beginning of Year 2,487,728 2,487,728

Increase in Valuation of Building -

Accumulated Revaluation Reserves at End of Year 2,487,728 2,487,728

Total Reserves at End of Year 2,632,287 2,532,287

Accumulated Funds at End of Year 2,868,933 2,692,665

NOTES 2014 2013

Current Assets

Cash-in-hand 421 431

ASB Current Accounts 61,472 22,018

ASB Deposit Accounts 558,443 446,617

Accounts Receivable 68,400 65,592

Other Current Assets 12,269 3,933

Inventories 7 63,949 39,624

Total Current Assets 764,954 578,216

Non-Current Assets

Fixed Assets 5 2,070,466 2,107,938

Term Deposits 275,839 270,116

Total Non-current Assets 2,346,305 2,378,054

Total Assets 3,111,259 2,956,270

LESS CURRENT LIABILITIES

Accounts Payable 76,562 114,128

Lighting Cards 37,498 45,276

Accruals: 53,778

- Mercury Energy 2,085

- NZ Badminton Federation Inc. 2,457

- YMCA 2,574

- Tigers Club 1,357

- Audit Fees 5,000

- Payroll 9,417

- Holiday Pay Accrual 28,724

- Others 777 52,389

Grants in Advance:

- NZ Community Trust 2,738

- North and South Trust 4,000

- ASB Community Trust 30,700

- Lion Foundation 11,870

- Pub Charity 3,351 52,658 38,253

Other Current Liabilities 14,856 9,559

GST Owing to IRD 8,363 2,611

Total Current Liabilities 242,326 263,605

Net Assets 2,868,933 2,692,665

Equity

Retained Earnings B/F 160,378 11,056

Net Surplus for Year 76,268 149,322

Revaluation Reserve 2,487,728 2,487,728

Maintenance Reserve 144,559 44,559

Total Reserves 2,632,287 2,532,287

Total Equity 2,868,933 2,692,665

1. STATEMENT OF ACCOUNTING POLICIES

REPORTING ENTITY

The financial statements presented here are for Auckland Badminton Association Inc. The

Association is an incorporated society registered under the Incorporated Societies Act 1908

and is subject to the provisions of the Act.

The Association qualifies for differential reporting as it is not publicly accountable and as it is

not large as defined in the Framework for Differential Reporting. The Association has taken

advantage of all available differential reporting exemptions.

The financial statements have been prepared on the basis of historical cost with of certain

items for which specific accounting policies are identified. Accrual accounting is used to

match expenses and income.

SPECIFIC ACCOUNTING POLICIES

The following specific accounting policies which materially effect the measurement of

financial performance and financial position have been applied.

(a) Fixed Assets & Depreciation

Fixed assets are stated at cost less accumulated depreciation, with the exception of

buildings, the exception which are revalued bi-annually to the valuation of a registered

valuer and are stated at valuation less accumulated depreciation. Unrealised surpluses

arising on revaluations ae transferred to the Building Revaluation Reserve account.

Depreciation has been calculated so as to write the cost off over the assets’ estimated

lives. Economic lives for the main categories of fixed asset are estimated at:

8 years Fixtures & Fittings

2 -14 years Stadium Equipment, 5 years Café Equipment

8 years Pro Shop Equipment, 8 years Office Equipment

(b) Goods & Services Tax

The statement of Financial Performance has been prepared so that all components are

stated exclusive of GST. All items in the Statement of Financial Position are stated net of GST,

with the exception of account receivables and payables.

(c) Inventories

Stocks are recorded at the lower of cost (determined on a first in first out basis) and the net

realisable value.

(d) Receivables

Receivables are stated at their estimated realisable value. Bad debts are written off in the

year in which they are identified.

(e) Investments

Investments are carried at cost, or cost plus accumulated interest, where investments are

compounded.

(f) Liabilities

Liabilities are stated at the estimated amounts payable and include all obligation that can

be reliably estimated. Current liabilities include the amounts payable within twelve months

of these financial statements.

(g) Income Tax

No provision for Income Tax has been made as there is no current or deferred tax payable.

The Association’s income is exempt income under Sections CW 41 and CW 42 of the

Income Tax Act 2007.

The Association is registered charity from 30 June 2008, under the Charities Act 2005.

(h) Income in Advance

Deposits on lighting cards represent a liability of the Association, as they are funds that

members have paid onto their cards but have not yet used. Funds added to cards are

recorded as income when they are used by the booking of court time.

(i) Grants & Donations

Grants and donations received are recognised as income when they are actually spent in

compliance with the terms of the grant or donations. The Association has a liability to repay

the grants or donations if the requirements of the grants or donations are not fulfilled. A

liability is recognised to the extent that such conditions are not fulfilled at the end of the

reporting period.

(j) Employee Entitlements

Provision has been made for the Association’s liability for annual leave and has been

calculated on an actual accumulated entitlement basis at current rates of pay to settle the

Association’s obligation as at balance date.

k) Lease Commitments

The Association has entered into a non-cancellable operating lease agreement with Fuji

Xerox NZ Ltd in respect of two photocopiers. Under the lease, the lessors effectively retain all

risks and benefits of ownership and the lease payments are expensed in the period in which

they are incurred.

The lease commenced in September 2012 and expires in August 2016. The remaining

commitment is $19,160 of which $7,800 is due within one year. Fuji Xerox NZ Ltd has a

registered security over the photocopiers.

2 CHANGES IN ACCOUNTING POLICIES

There have been no material changes in accounting policies since the previous financial

statements.

3 CONTINEGENT LIABILITIES

At the balance date there is a pending employee mediation matter unresolved (2013: Nil).

The Association has not granted any securities in respect of liabilities payable by any other

party whatsoever.

4 CAPITAL EXPENDITURE

There are no commitments for capital expenditure at the balance date (2013: Nil).

Previous year figures are re-classified for meaningful comparison.

5 FIXED ASSETS — THIS YEAR

Cost Depn Acc Depn Bk Value

Buildings 2,500,000 44,220 (472,109) 2,027,891

Ground Improvements 58,975 1,474.78 (46,171) 12,804

Pro Shop Fittings 24,669 810 (23,679) 990

Computers 36,140 2,188.45 (31,544) 4,596

Equipment 275,084 6,518.24 (255,298) 19,786

Furniture & Fittings 97,048 76.32 (97,041) 6

Office Equipment 31,011 539.21 (30,482) 529

Café Equipment 19,316 3,863.20 (15,453) 3,863

3,042,243 59,690 (971,777) 2,070,466

6 FIXED ASSETS — LAST YEAR

7 INVENTORIES

Cost Depn Acc Depn Bk Value

Buildings 2,500,000 48,780 (437,000) 2,063,000

Ground Improvements 58,975 1,474 (44,696) 14,279

Proshop Fittings 26,667 3,690 (27,524) (857)

Computers 41,114 5,260 (32,761) 8,353

Equipment 265,083 9,652 (250,514) 14,569

Furniture & Fittings 97,048 225 (96,883) 165

Office Equipment 31,011 988 (30,309) 702

Café Equipment 19,316 3,864 (11,590) 7,726

3,039,214 73,933 (931,277) 2,107,938

2014 2013

Clothing 508 -

Shuttles 2,215 2,215

Lighting Cards 2,406 706

Pro Shop 55,714 34,007

Cafe 3,106 2,696

Total Inventories 63,949 39,624

8 ADMINISTRATION & STADIUM 2014 2013

Income

Affiliation Fees 42,014 42,357

Grants & Funding 2,726 14,996

Court Hire 139,534 149,403

Lighting Cards 270,523 240,683

Rents 6,169 29,464

Others 1,420 -

Total Income 462,385 476,903

Expenses

ACC Levy 6,177 5,358

Advertising & Promotions 899 350

Affiliation Fees Paid 44,200 42,820

Audit Fees 5,000 4,348

Bad Debts 165 -

Bank Fees 68 368

Communications 5,164 20,528

Computer Expenses 10,283 6,068

Consultancy 1,638 -

Depreciation 59,690

Less: Prior period adjustments (12,642) 47,048 75,151

Eftpos Merchant Service Fee - 1,156

General Expenses 9,354 7,322

Insurance 15,269 15,267

Legal Expenses - 536

Motor Vehicle Expenses - 6,044

Photocopying 6,884 5,821

Printing & Stationary 3,662 7,232

Subscriptions & Licenses 3,814 2,939

Wages 159,633 169,558

Other Expenses 15,331 15,356

Cleaning 43,529 40,888

Repairs & Maintenance 3,750 3,934

Power & Water 27,061 30,914

Health & Safety 175 471

Total Expenses 409,105 462,429

Net Administration Income 53,280 14,474

Income

Sales 311,748 274,207

Cost of Goods Sold

Opening Stock 36,222 36,453

Purchases 237,101 160,902

273,323 197,355

Closing Stock (58,437) (36,222)

Total Cost of Goods Sold 214,886 161,133

Gross Profit (Loss) 96,862 113,074

Less Expenses

Eftpos 2,043 1,575

Equipment purchases < $500 88 -

Printing & Stationary 936 870

Credit Card charges 9,203 6,447

Wages 70,303 63,805

Kiwisaver Employer Contributions 1,850 789

MYOB retail - 438

Total Expenses 84,423 73,924

Net Profit (Loss) 12,439 39,150

9 PRO SHOP 2014 2013

10 CAFÉ 2014 2013

Income

Sales 69,415 45,567

Cost of Goods Sold

Opening Stock 2,696 4,416

Purchases 34,128 23,245

36,824 27,661

Less Closing Stock (3,106) (2,696)

Total Cost of Goods Sold 33,718 24,965

Gross Profit (Loss) 35,697 20,602

Less Expenses

Eftpos - 443

Small Equipment Purchases - -

Equipment Rental 3,000 3,302

Gas 168 351

Licenses 1,946 983

Wages 37,959 18,241

Repairs & Maintenance 395 517

Total Expenses 43,468 23,837

Net Profit (Loss) (7,771) (3,235)

11 NEW PROJECT 2014 2013

12 PROFITS (LOSSES) FROM TOURNAMENTS 2014 2013

Income

ASB Community Trust - 40,000

Auckland Council - Connect 2 Sport 15,043 34,469

Sport Auckland - Connect 2 Sport 21 8,696

Just Smash It 28,669 31,962

Green Prescription - 3,002

Competition 2,898 6,017

Super & Uni League 696 591

Grant for salary - 7,385

Others 3,049 1,536

Total Income 50,376 133,658

Expenses

Auckland Council - Connect 2 Sport 4,191

Sport Auckland - Connect 2 Sport 370 300

Sport Auckland - Green Prescription 585 393

Just Smash It 3,326 9,796

Green Prescription 49 1,622

Competition 11 3,222

Super & Uni League 999 12

Others 2,381 2,149

Salaries & Mileage 39,769 53,478

Total Expenses 51,680 70,972

Net Profit (Loss) (1,304) 62,686

Income Expenses Net

Other Competitions 3,052 237 2,816 945

ABA Events 120,229 45,556 74,673 64,030

BNZ Events 74,034 56,498 17,535 19,949

Auckland International - 3,494 (3,494) (11,850)

Wages - 25,806 (25,806) (35,248)

197,315 131,590 65,725 37,826

13 COACHING & DEVELOPMENT 2014 2013

Income

Schools coaching 19,116 9,696

Kiwisport - 32,345

Holiday Programme 11,018 12,612

Club Coaching 8,684 2,809

Just Smash It - 457

Coaching Clinics 10,320 1,270

Squads Fee 47,346 42,979

Pre-season training - 3,513

Junior Rep Fees 115,933 69,681

Senior Rep Fees 6,786 3,716

Masters Fees 6,120 4,105

Vets Fees 2,570 1,641

Super Vets Fees 752 1,774

Grants for coaching &development - 64,006

Total Income 228,644 250,604

Less Expenses

Racqueteers - Expenses 16,020 35,797

Coaching in Schools Expenses 5,333 20,042

Club Coaching 8,967 1,380

Holiday Programme 6,727 9,896

Coaching Clinics 6,930 1,505

Pre-season training - 2,584

Squads Expenses 37,773 51,469

Junior Rep Expenses 89,697 71,085

Senior Rep Expenses 10,783 12,500

Masters Expenses 5,259 5,142

Vets Expenses 2,506 2,533

Super Vets Expenses 572 576

Wages & Mileage 16,786 57,099

Kiwisaver Employer/Contributions 1,361 557

Sundry Expenses - 1,246

Total Expenses 208,713 273,411

Net Profit (Loss) 19,932 (22,807)