## **POLISH PARENTS' ASSOCIATION OF TADEUSZ KOŚCIUSZKO POLISH SATURDAY SCHOOL IN EALING Trustees’ Report for the Year Ended 31 August 2024** ## **Objectives and Aims** The principal objective of the Charity is to advance the education of children attending the Tadeusz Kościuszko Polish Saturday School in Ealing. This is achieved primarily through the maintenance and development of the school, as well as the provision of educational resources and instruction as needed. The trustees confirm that they have considered the Charity Commission’s guidance on public benefit in their decision-making and activities throughout the year. ## **Significant Activities** The Charity’s core activity remains the delivery of education to children aged 4 to 18, in alignment with a curriculum that prepares students for GCSE and A-level examinations in Polish. In support of this mission, the Charity undertakes fundraising initiatives to ensure a conducive learning environment and adequate resources. ## **Achievements and Performance** During the year under review, the Charity recorded several notable accomplishments: - The school achieved the highest national results in both Polish GCSE and A-level examinations. - Polish cultural heritage was promoted through participation in local events, including the annual Three Kings Procession. - Local businesses were actively supported through the organisation of Christmas and Easter Fayres. - A wide range of educational activities were delivered, including themed assemblies, concerts, and poetry competitions, enriching the educational experience for students. ## **Charitable Activities** - The school’s operations rely significantly on the voluntary support of parents and community members, who assist with administrative functions, playground supervision, and fundraising e2orts. - Christmas, Easter, and Summer Fayres were successfully held during the year, collectively raising £6,568.43. ## **Financial Review** The trustees report no significant concerns regarding the continued operation of the Charity. However, in light of anticipated increases in sta2 remuneration and an upcoming lease review, the school’s fee structure is currently under consideration. ## **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING** ## **Charity No. 1116993** ## **Trustees' Report and Unaudited Accounts** **31 August 2024** **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Contents** ||Pages| |---|---| |Trustees' Annual Report|1 to 1| |Statement of Financial Activities|2 to 2| |Balance Sheet|3 to 3| |Statement of Cash flows|4 to 4| |Notes to the Accounts|5 to 5| |Detailed Statement of Financial Activities|6| Page 1 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Trustees Annual Report** The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2024. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1116993** ## **Trustees** The following trustees served during the year: A.M. Choroszczynska P. Daszynski K. Hernandez A. Jaslar S.K. Klocek K. Lukasiewicz W. Olszak A. Sobania I. Szyszko J. Zbrzyzna ## **Accountants** West London Accounting Limited 8 Royal Parade London W5 1ET ## **Statement of trustees' responsibilities in relation to the financial statements** The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees ## Agnieszka Jaslar Agnieszka Jaslar (Jun 5, 2025 15:44 GMT+1) A. Jaslar Trustee 31 August 2024 Page 2 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Statement of Financial Activities** ## **for the year ended 31 August 2024** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
**Total**
**Expenditure on:**
Raising funds
7
Charitable activities
8
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---| |||**2024**|**2024**|**2023**| |||**£**|**£**|**£**| |||||| |||29,812|29,812|17,061| |||189,855|189,855|196,968| |||24,288|24,288|28,372| |||2,650|2,650|1,597| |||246,605|246,605|243,998| |||||| |||13,127|13,127|16,540| |||225,436|225,436|193,056| |||238,563|238,563|209,596| |||-|-|-| |||8,042|8,042|34,402| |||-|-|-| |||8,042|8,042|34,402| |||||| |||8,042|8,042|34,402| |||||| |||321,296|321,296|286,895| |||329,338|329,338|321,297| |||||| |||||| |||||| Page 3 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Balance Sheet** ## **at 31 August 2024** |**at 31 August 2024**|||| |---|---|---|---| |**Charity No. 1116993**||**2024**|**2023**| |||**£**|**£**| |**Fixed assets**|||| |Tangible assets|11|6,636|-| |||6,636|-| |**Current assets**|||| |Debtors|12|69,559|15,350| |Investments|13|74,063|74,063| |Cash at bank and in hand||266,804|351,022| |||410,426|440,435| |**Creditors:**Amount falling due within one year|14|(87,724)|(119,138)| |**Net current assets**||322,702|321,297| |**Total assets less current liabilities**||329,338|321,297| |**Net assets excluding pension asset or liability**||329,338|321,297| |**Total net assets**||329,338|321,297| |**The funds of the charity**|||| |**Restricted funds**|15||| |**Unrestricted funds**|15||| |General funds||329,338|321,296| |||329,338|321,296| |**Reserves**|15||| |**Total funds**||329,338|321,296| |Approved by the trustees on 31 August 2024|||| And signed on their behalf by: Shove Abc S.K. Klocek Trustee 31 August 2024 Page 4 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts** ## **for the year ended 31 August 2024** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 5 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Freehold investment property** Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 6 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts** ## **Research and development** Expenditure on research and development is written off in the year in which it is incurred. ## **Foreign currencies** Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. ## **Leased assets** Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 7 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING** ## **Notes to the Accounts** ## 2 **Statement of Financial Activities - prior year** |2
**Statement of Financial Activities - prior year**|||| |---|---|---|---| |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Total**
**Expenditure on:**
Raising funds
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
4
**Income from charitable activities**|**Unrestricted**
**£**
29,812
29,812
**Unrestricted**
**£**
189,855
189,855|**Unrestricted**
**funds**
**2023**
**£**
17,061
196,968
28,372
1,597
243,998
16,540
193,056
209,596
34,402
34,402
34,402
286,895
321,297
**Total**
**2024**
**£**
29,812
29,812
**Total**
**2024**
**£**
189,855
189,855|**Total funds**
**2023**
**£**
17,061
196,968
28,372
1,597| ||||243,998
16,540
193,056| ||||209,596| ||||34,402| ||||34,402| ||||34,402
286,895| ||||321,297| ||||**Total**
**2023**
**£**
17,061| ||||17,061| ||||**Total**
**2023**
**£**
196,968| ||||196,968| Page 8 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING** ## **Notes to the Accounts** - 5 **Income from other trading activities** |6
**Income from investments**
7
**Expenditure on raising funds**
_Costs of generating voluntary_
_income_
8
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
_Governance costs_
9
**Trustee remuneration and expenses**
Total employee benefits received by trustees
10 **Staff costs**|**Unrestricted**
**£**
24,288
24,288
**Unrestricted**
**£**
2,650
2,650
**Unrestricted**
**£**
13,127
13,127
**Unrestricted**
**£**
225,436
-
225,436
**2024**
**Number**
**£**
62|**Total**
**2024**
**£**
24,288
24,288
**Total**
**2024**
**£**
2,650
2,650
**Total**
**2024**
**£**
13,127
13,127
**Total**
**2024**
**£**
225,436
-
225,436|**Total**
**2023**
**£**
28,372| |---|---|---|---| ||||28,372| ||||**Total**
**2023**
**£**
1,597| ||||1,597| ||||**Total**
**2023**
**£**
16,540| ||||16,540| ||||**Total**
**2023**
**£**
192,351
705| ||||193,056| ||||**2023**
**Number**
**£**
62| No employee received emoluments in excess of £60,000. Page 9 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts** ## 11 **Tangible fixed assets** |**Cost or revaluation**
Additions
At 31 August 2024
**Depreciation and**
**impairment**
Depreciation charge for the
year
At 31 August 2024
**Net book values**
At 31 August 2024
12 **Debtors**
Other debtors
Prepayments and accrued income
13 **Current asset investments**
Unlisted investments
14 **Creditors:**
amounts falling due within one year
Trade creditors
Other creditors
Accruals
15 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**||**2024**
**£**
6,149
63,410
69,559
**2024**
**£**
74,063
74,063
**2024**
**£**
-
87,514|**£**
8,092
8,092
1,456
1,456
6,636|**£**
8,092| |---|---|---|---|---| |||||8,092| |||||1,456| |||||1,456| |||||6,636| |||||**2023**
**£**
15,350
-| |||||15,350| |||||**2023**
**£**
74,063| |||||74,063| |||||**2023**
**£**
15,315
103,824| |||210||(1)| ||**At 1**
**September**
**2023**
321,296
321,296|87,724
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
246,605
246,605|**Resources**
**expended**
**£**
(238,563)
(238,563)|119,138| |||||**At 31**
**August**
**2024**
**£**
329,338| |||||329,338| Page 10 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts** ## 16 **Analysis of net assets between funds** |16 **Analysis of net assets between funds**|||| |---|---|---|---| |Fixed assets
Net current assets
17 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1**
**September**
**2023**
**£**|**Unrestricted**
**funds**
**£**
6,636
322,702
329,338
**Cash flows**
**£**|**Total**
**£**
6,636
322,702| ||||329,338| ||||**At 31**
**August**
**2024**
**£**| ||351,022|(84,218)|266,804| ||351,022
351,022|(84,218)
(84,218)|266,804| ||||266,804| ||||| Page 11 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Statement of Cash flows** ## **for the year ended 31 August 2024** |**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
(Decrease)/Increase in trade and other payables
**Net cash (used in)/provided by operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Dividends, interest and rents from investments
**Net cash (used in)/from investing activities**
**Net cash from financing activities**
**Net (decrease)/increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2024**
**£**
8,042
1,456
(2,650)
(54,209)
(31,414)
(78,775)
(8,092)
2,650
(5,442)
-
(84,217)
351,022
266,805|**2023**
**£**
34,402
-
(1,597)
(15,350)
119,139| |---|---|---| |||136,594
-
1,597| |||1,597| |||| |||-| |||| |||138,191| |||-| |||138,191| |||| |**Components of cash and cash equivalents**||| |Cash and bank balances|266,804|351,022| |||| ||266,804|351,022| Page 12 **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Detailed Statement of Financial Activities** ## **for the year ended 31 August 2024** |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Total income and endowments**
**Expenditure on:**
Costs of generating donations and
legacies
**Total of expenditure on raising**
**funds**
Charitable activities
**Total of expenditure on charitable**
**activities**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**|**Unrestricted**
**funds**
**2024**
**£**
29,812
29,812
189,855
189,855
24,288
24,288
2,650
2,650
246,605
13,127
13,127
13,127
225,436
-
225,436
225,436
238,563
-
8,042
8,042
-
8,042|**Total funds**
**2024**
**£**
29,812
29,812
189,855
189,855
24,288
24,288
2,650
2,650
246,605
13,127
13,127
13,127
225,436
-
225,436
225,436
238,563
-
8,042
8,042
-
8,042|**Total funds**
**2023**
**£**
17,061| |---|---|---|---| ||||17,061| ||||196,968| ||||196,968| ||||28,372| ||||28,372| ||||1,597| ||||1,597| ||||243,998
16,540| ||||16,540| ||||16,540
192,351
705| ||||193,056| ||||193,056
209,596
-| ||||34,402| ||||34,402
-| ||||34,402| ||||| Page 13 ## **TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Detailed Statement of Financial Activities** |**TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING**
**Detailed Statement of Financial Activities**|||| |---|---|---|---| |Total funds brought forward
**Total funds carried forward**|321,296
329,338|321,296
329,338|286,895| ||||321,297| Page 14 ## TADEUSZKOSCIUSZKOPOLISHSATURDAYS CHOOLINEALING_UTR_31-08-2024_Accounts 1 ## Final Audit Report ## 2025-06-05 Created: 2025-06-05 By: Sylvia Klocek (sylwia@sylwiaklocek.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA3TPNKbBKnGsQP_bC-lA2E66kSPQ89IpF ## "TADEUSZKOSCIUSZKOPOLISHSATURDAYSCHOOLINEALI NG_UTR_31-08-2024_Accounts1" History Document created by Sylvia Klocek (sylwia@sylwiaklocek.co.uk) 2025-06-05 - 6:36:23 AM GMT- IP address: 80.209.180.35 Document emailed to Agnieszka Jaslar (agnieszka.jaslar@szkola.org) for signature 2025-06-05 - 6:36:27 AM GMT Email viewed by Agnieszka Jaslar (agnieszka.jaslar@szkola.org) 2025-06-05 - 1:27:30 PM GMT- IP address: 90.247.111.65 Document e-signed by Agnieszka Jaslar (agnieszka.jaslar@szkola.org) Signature Date: 2025-06-05 - 2:44:16 PM GMT - Time Source: server- IP address: 90.247.111.65 ## Agreement completed. 2025-06-05 - 2:44:16 PM GMT ## ys CHARITY COMMISSION FOR ENGLAND AND WALES ## : Independent examiner's report on the accounts ## Section A ## Independent Examiner’s Report - Report to the trustees/ members of |POLISH PARENTS' ASSOCIATION OF TADEUSZ KOSCIUSZKO POLISH SATURDAYSCHOOL IN EALING - On accounts for the year | 31/08/2024 Charity no | 1116993 ended (if any) - | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2024. - Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act’). - | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. - Independent | have completed my examination. | confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: - e accounting records were not kept in accordance with section 130 of the Act or - e the accounts do not accord with the accounting records | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * Please delete the words in the brackets if they do not apply. Name: | Piotr Kubalka Relevant professional |[ACCA][no][0844358] qualification(s) or body (if any): Address: | J Dauman Finance Ltd 40-44 Uxbridge Road, London W5 2BS IER 1 October 2018 Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER 2 October 2018