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2025-08-31-accounts

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING

Charity No. 1116993

Trustees' Report and Unaudited Accounts

31 August 2025

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Contents

Pages
Trustees' Annual Report 1 to 1
2 to 2
Statement of Financial Activities 3 to 3
Balance Sheet 4 to 4
Statement of Cash flows 5 to 5
Notes to the Accounts 6 to 6
Detailed Statement of Financial Activities 7

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 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1116993

Trustees

The following trustees served during the year:

P. Bojarski

A.M. Choroszczynska

P. Daszynski

K. Hernandez

A. Jaslar

A. Justkowska

S.K. Klocek

K. Lukasiewicz

W. Olszak (Resigned 23 November 2024) A. Sobania (Resigned 23 November 2024)

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

A. Jaslar Trustee

Page 2

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Trustee$ Annual Report 31 August 2025 Page 3

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Statement of Financial Activities

for the year ended 31 August 2025

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
Other
9
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
2025 2025 2024
£ £ £
67,722 67,722 29,812
187,657 187,657 189,855
41,879 41,879 24,288
8,836 8,836 2,650
306,094 306,094 246,605
15,982 15,982 13,127
246,914 246,914 225,436
120 120 -
263,016 263,016 238,563
- - -
43,078 43,078 8,042
- - -
43,078 43,078 8,042
43,078 43,078 8,042
329,338 329,338 321,296
372,416 372,416 329,338

Page 4

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Balance Sheet

at 31 August 2025

Charity No. 1116993
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Investments
14
Cash at bank and in hand
Creditors:Amount falling due within one year
15
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
16
Unrestricted funds
16
General funds
Reserves
16
Total funds
Approved by the trustees on 31 August 2025
And signed on their behalf by:
2025
£
28,890
28,890
6,327
177,074
238,609
422,010
(78,484)
343,526
372,416
372,416
372,416
372,416
372,416
372,416
2024
£
6,636
6,636
69,559
74,063
266,804
410,426
(87,724)
322,702
329,338
329,338
329,338
329,338
329,338
329,338

A. Jaslar Trustee 31 August 2025

Page 5

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts

for the year ended 31 August 2025

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

Income

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 6

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts

Expenditure

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 7

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 8

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
£
67,722
67,722
Unrestricted
£
187,657
187,657
Unrestricted
funds
2024
£
29,812
189,855
24,288
2,650
246,605
13,127
225,436
238,563
8,042
8,042
8,042
321,296
329,338
Total
2025
£
67,722
67,722
Total
2025
£
187,657
187,657
Total funds
2024
£
29,812
189,855
24,288
2,650
246,605
13,127
225,436
238,563
8,042
8,042
8,042
321,296
329,338
Total
2024
£
29,812
29,812
Total
2024
£
189,855
189,855

Page 9

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING

Notes to the Accounts

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
Other expenditure
Unrestricted
£
41,879
41,879
Unrestricted
£
8,836
8,836
Unrestricted
£
15,982
15,982
Unrestricted
£
246,914
246,914
Unrestricted
£
120
120
Total
2025
£
41,879
41,879
Total
2025
£
8,836
8,836
Total
2025
£
15,982
15,982
Total
2025
£
246,914
246,914
Total
2025
£
120
120
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
2024
£
-
-

Page 10

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts

10 Trustee remuneration and expenses

Total employee benefits received by trustees
11 Staff costs
No employee received emoluments in excess of £60,000.
12 Tangible fixed assets
Cost or revaluation
At 1 September 2024
Additions
At 31 August 2025
Depreciation and
impairment
Depreciation charge for the
year
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024
13 Debtors
Trade debtors
Other debtors
Prepayments and accrued income
14 Current asset investments
Listed investments
Unlisted investments
15 Creditors:
amounts falling due within one year
Trade creditors
Other creditors
Accruals
2025
Number
£
54
2025
£
677
5,650
-
6,327
2025
£
103,011
74,063
177,074
2025
£
11,519
66,965
£
8,092
28,603
36,695
7,805
7,805
28,890
8,092
2024
Number
£
62
£
8,092
28,603
36,695
7,805
7,805
28,890
8,092
2024
£
-
6,149
63,410
69,559
2024
£
-
74,063
74,063
2024
£
-
87,514
- 210
78,484 87,724

Page 11

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Notes to the Accounts

16 Movement in funds

16 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
17 Analysis of net assets between funds
Fixed assets
Net current assets
18 Reconciliation of net debt
Cash and cash equivalents
Net debt
At 1
September
2024
329,338
329,338
Incoming
resources
(including
other
gains/losses
)
£
306,094
306,094
At 1
September
2024
£
Resources
expended
£
(263,016)
(263,016)
Unrestricted
funds
£
28,890
343,526
372,416
Cash flows
£
At 31
August
2025
£
372,416
372,416
Total
£
28,890
343,526
372,416
At 31
August
2025
£
266,804 (28,195) 238,609
266,804
266,804
(28,195)
(28,195)
238,609
238,609
19 Advances and credits to trustees
Included within Other debtors are the following loans to trustees:
Trustee
Description
At 1
September
2024
Advanced
£
£
A. Jaslar
Chair of Trustees
-
-
Repaid
£
-
At 31
August
2025
£
-

Page 12

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Statement of Cash flows for the year ended 31 August 2025

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
Decrease/(Increase) in trade and other receivables
Decrease in trade and other payables
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash used in investing activities
Net cash from financing activities
Net increase/(decrease) 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
2025
£
43,078
7,805
(8,836)
63,232
(9,240)
96,039
(28,603)
8,836
(19,767)
-
76,272
266,804
343,076
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
Components of cash and cash equivalents
Cash and bank balances 238,609 266,804
238,609 266,804

Page 13

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Detailed Statement of Financial Activities

for the year ended 31 August 2025

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
Other expenditure
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Unrestricted
funds
2025
£
67,722
67,722
187,657
187,657
41,879
41,879
8,836
8,836
306,094
15,982
15,982
15,982
246,914
246,914
246,914
120
120
120
263,016
-
43,078
43,078
-
Total funds
2025
£
67,722
67,722
187,657
187,657
41,879
41,879
8,836
8,836
306,094
15,982
15,982
15,982
246,914
246,914
246,914
120
120
120
263,016
-
43,078
43,078
-
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
-

Page 14

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Detailed Statement of Financial Activities

Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
43,078
329,338
372,416
43,078
329,338
372,416
8,042
321,296
329,338

Page 15

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

for the year ended 31 August 2025

Income from donations and legacies

Income from charitable activities

Income from other trading activities

Investment income Other income

Costs of generating income from donations and legacies Fundraising trading costs Investment management costs

Charitable activities Governance costs

Other expenditure Interest payable Taxation Administrative expenses Net gains/(losses) on investments

Intangible FA - Unrestricted funds Intangible FA - Restricted funds Tangible FA - Unrestricted funds

Page 0

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

Tangible FA - Restricted funds Investments - Unrestricted funds Investments - Restricted funds

Cash at bank and in hand - Unrestricted funds

Cash at bank and in hand - Restricted funds Stocks - Unrestricted funds Stocks - Restricted funds

Debtors - Unrestricted funds

Debtors - Restricted funds

Current asset investments - Unrestricted funds

Current asset investments - Restricted funds Creditors Less Than One Year - Unrestricted funds

Creditors Less Than One Year - Restricted funds Creditors More Than One Year - Unrestricted funds Creditors More Than One Year - Restricted funds

Provisions for liabilities - Unrestricted funds

Page 1

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

Provisions for liabilities - Restricted funds

Defined benefit pension

Unrestricted funds Restricted funds Endowment funds

Page 2

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

Donations and legacies - 1
Charitable activities - 1
Activity for generating funds - 1
Investment income - 1
Other incoming resources - 1
Costs of generating income from donations and legacies - 1
Fundraising trading costs - 1
Investment management costs - 1
Charitable activities costs - 1
Governance costs - 1
Other expenditure - 1
Bank loan and overdraft interest payable
Corporation tax - charge/(credit)
Administrative employee costs - Salaries/wages
(Gains)/losses on revaluation of investment assets
(Gains)/losses on disposal of investment assets [realised
(gains)/losses]
Other gains
Goodwill - Cost - b/fwd
Goodwill - Cost - b/fwd
Land and buildings - Cost - b/fwd
TFA 4 [Fixtures, fittings and equipment] - Cost - b/fwd
Original Trial
Balance
1
202
5
Corporation
Tax Provision
£
£
£
-
(67,
722
.00)
-
(187
,65
7.0
0)
-
(41,
879
.00)
-
(8,8
36.
00)
-
-
15,9
82.
00
-
-
-
246,
914
.00
-
-
120.
00
-
-
-
-
-
-
-
-
-
-
-
-
8,09
2.00

Page 3

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING
Extended Trial Balance
28,6
03.
TFA 4 [Fixtures, fittings and equipment] - Cost - additions - 00
(7,8
TFA 4 [Fixtures, fittings and equipment] - Depreciation - charge for 05.
year - 00)
Land and buildings - Cost - b/fwd -
Freehold Investment Property - Cost - b/fwd -
Freehold Investment Property - Cost - b/fwd -
238,
583
Current accounts - .00
Deposit accounts -
26.0
Petty cash - 0
Current accounts -
Raw materials and Consumables -
Raw materials and Consumables -
677.
Trade Debtors - Sales Ledger - 00
5,65
Other Debtors - 0.00
Prepayments -
Trade Debtors - Sales Ledger -
103,
011
Listed investments - .00
74,0
63.
Unlisted investments - 00
Listed investments -
Bank Overdrafts -
(11,
519
Trade Creditors - .00)
(66,
965
Other Creditors - .00)
Accruals -
Bank Overdrafts -
Bank loans -
Bank loans -
Other provisions - onerous contracts - B/fwd -

Page 4

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

Other provisions - onerous contracts - B/fwd
Defined pension benefit asset/(liability)
General purposes fund - B/fwd
Restricted fund 1 - B/fwd
Endowment fund 1 - B/fwd
-
-
-
(329
,33
8.0
0)
-
-
-
-

Page 5

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

Final Trial
Balance
£
(67,722.00)
(187,657.00)
(41,879.00)
(8,836.00)
-
15,982.00
-
-
246,914.00
-
120.00
-
-
-
-
-
-
(43,078.00)
-
-
-
8,092.00
Final Rounded
Trial Balance
£
(67,722)
(187,657)
(41,879)
(8,836)
-
15,982
-
-
246,914
-
120
-
-
-
-
-
-
(43,078)
-
-
-
8,092
Prior Period
Final Trial
Balance
£
(29,812.00)
(189,855.00)
(24,288.00)
(2,650.00)
-
13,127.00
-
-
225,436.00
-
-
-
-
-
-
-
-
(8,042.00)
-
-
-
-
Prior Period
Rounded
Final Trial
Balance
£
(29,812)
(189,855)
(24,288)
(2,650)
-
13,127
-
-
225,436
-
-
-
-
-
-
-
-
(8,042)
-
-
-
-

Page 6

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

28,603.00 28,603 8,092.00 8,092
(7,805.00) (7,805) (1,456.00) (1,456)
- - - -
- - - -
- - - -
238,583.00 238,583 66,763.00 66,763
- - 200,000.00 200,000
26.00 26 41.00 41
- - - -
- - - -
- - - -
677.00 677 - -
5,650.00 5,650 6,149.00 6,149
- - 63,410.00 63,410
- - - -
103,011.00 103,011 - -
74,063.00 74,063 74,063.00 74,063
- - - -
- - - -
(11,519.00) (11,519) - -
(66,965.00) (66,965) (87,514.00) (87,514)
- - (210.00) (210)
- - - -
- - - -
- - - -
- - - -

Page 7

TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL IN EALING Extended Trial Balance

-
-
(329,338.00)
-
-
43,078.00
-
-
-
(329,338)
-
-
43,078
-
-
-
(321,296.00)
-
-
8,042.00
-
-
-
(321,296)
-
-
8,042
-

Page 8

Summarised Trial Balance for Period 01/09/2024 to 31/08/2025 for TADEUSZ KOSCIUSZKO POLISH SATURDAY SCHOOL

Original Trial Aggregated Final Trial Prior Period
Balance Journals Balance Final Trial
Balance
£ £ £ £
Income from donations and legacies
Donations and legacies - 1 - (67,722.00) (67,722.00) (29,812.00)
Income from charitable activities
Charitable activities - 1 - (187,657.00) (187,657.00) (189,855.00)
Income from other trading activities
Activity for generating funds - 1 - (41,879.00) (41,879.00) (24,288.00)
Investment income
Investment income - 1 - (8,836.00) (8,836.00) (2,650.00)
Costs of generating income from donations and legacies
Costs of generating income from donations and legacies - 15,982.00 15,982.00 13,127.00
Charitable activities
Charitable activities costs - 1 - 246,914.00 246,914.00 225,436.00
Other expenditure
Other expenditure - 1 - 120.00 120.00 -
_____ _____ _____ _____
TOTAL : Profit And Loss Account -
_____
(43,078.00)
_____
(43,078.00)
_____
(8,042.00)
_____
Tangible FA - Unrestricted funds
TFA 4 [Fixtures, fittings and equipment] - Cost - b/fwd - 8,092.00 8,092.00 -
TFA 4 [Fixtures, fittings and equipment] - Cost - - 28,603.00 28,603.00 8,092.00
TFA 4 [Fixtures, fittings and equipment] - Depreciation - (7,805.00) (7,805.00) (1,456.00)
Cash at bank and in hand - Unrestricted funds
Current accounts - 238,583.00 238,583.00 66,763.00
Deposit accounts - - - 200,000.00
Petty cash - 26.00 26.00 41.00
Debtors - Unrestricted funds
Trade Debtors - Sales Ledger - 677.00 677.00 -
Other Debtors - 5,650.00 5,650.00 6,149.00
Prepayments - - - 63,410.00
Current asset investments - Unrestricted funds
Listed investments - 103,011.00 103,011.00 -
Unlisted investments - 74,063.00 74,063.00 74,063.00
Creditors Less Than One Year - Unrestricted funds
Trade Creditors - (11,519.00) (11,519.00) -
Other Creditors - (66,965.00) (66,965.00) (87,514.00)
Accruals - - - (210.00)
Unrestricted funds
General purposes fund - B/fwd - (329,338.00) (329,338.00) (321,296.00)
_____ _____ _____ _____
TOTAL : Balance Sheet -
_____
43,078.00
_____
43,078.00
_____
8,042.00
_____
_____ _____ _____ _____
GRAND TOTALS -
_____
-
_____
-
_____
-
_____

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Prepared by: West London Accounting Limited on 24/06/2026 at 09:55