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2025-07-31-accounts

REGISTERED COMPANY NUMBER: 06576958 (England and Wales) REGISTERED CHARITY NUMBER: 1132108

Report of the Trustees and Unaudited Financial Statements for the year ended 31[st] July 2025 for Barka UK

Barka UK

Contents of the Financial Statements for the year ended 31[st] July 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 7
Detailed Statement of Financial Activities 8

Barka UK

Report of the Trustees

for the year ended 31[st] July 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06576958 (England and Wales) Registered Charity number 1132108

Registered office

39-41 North Road London N7 9DP

Trustees

B Cassidy Chairwoman E Sadowska Chief Executive B Sadowska L Wesierska

Company Secretary

E Sadowska

Independent examiner

EFREM KIDANE - FCCA EKB Accountancy Services Ltd Chartered Certified Accountants 39-41 North Road London, N7 9DP

-Page 1-

Barka UK

Report of the Trustees for the Year Ended 30 July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

MANAGEMENT AND GOVERNANCE ARRANGEMENTS

Trustees are generally identified and proposed by exiting Trustees; their appointment being ratified by the Trustees at a management committee meeting. The Chairman is responsible for the induction of the new Trustees. Trustees meet monthly and all major financial and policy matters are discussed. The Trustees have assessed the major risks to which the charity is exposed and are satisfied that the systems are in place to mitigate those at risk. The day-to-day administration and management of the charity are delegated to Ms. Ewa Sadowska.

RISK MANAGENMENT

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES Objectives and aims.

The principal activities of the company during the year were as follows.

a) to alleviate hardship among Polish and other East European immigrants and assist them to settle in the UK and

b) to assist immigrants, who faced socio-economic hardship and who want to return to their country, by providing transport and subsistence and

c) to provide a rehabilitation program in Poland for those who have alcohol and drug addiction problems.

ACHIEVEMENT AND PERFORMANCE

During the year Barka UK was working with the Polish government in partnership with other funders, local councils, outreach teams, day centres, and Eastern European Consulates. During the year Barka UK employed one administration employee, two client support workers, and three outreach employees.

FINANCIAL REVIEW

The Gross incoming resources of the charity for the year ended 31st July 2025 amounted to £179,197, (2024 - £157,113), this includes donations amounting to £2,248, (2024-£4,462). After deducting the total resources expended of £194,496, (2024- £149,133), the charity made a deficit of £15,299 during the year, (2024 -Surplus of £7,980). The Charity reserve at 31.7.2025 was £23,595, (2024-£38,895).

RESERVE POLICY

It is the policy of the trustees that the reserves of the charity should be held as current assets in order to meet the future requirements of its projects.

ON BEHALF OF THE BOARD :

E Sadowska - Trustee

26[th] of April 2026

-Page 2-

Independent Examiner's Report to the Trustees of Barka UK

Independent examiner's report to the trustees of Barka UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

EKB Accountancy Services Ltd Certified Accountants 39-41 North Road London N7 9DP

Date: 26[th] of April 2026

-Page 3-

Barka UK

Statement of Financial Activities for the Year Ended 31[st] July 2025

31.7.2025

Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
INCOMING RESOURCES
Donation and legacies
2,248
0
2,248
Charitable activities
0
176,949
176,949
Total resources expended 6
2,248
176,949
179,197
RESOURCES EXPENDED
Governance costs
0
0
Direct charitable expenditure
2,446
192,050
194,496
Total resources expended 6
2,446
192,050
194,496
NET INCOMING/(OUTGOING)
RESOURCES
(198)
(15,101)
(15,299)
RECONCILIATION OF F0UNDS
Total funds brought forward
8,021
30,873
38,894
TOTAL FUNDS CARRIED FORWARD
7,823
15,772
23,595
31.7.2024
Total
funds
£
4,461
152,652
157,113
__
0
149,133
149,133
__
7,980
30,914
**38,894 **
_

-Page 4-

Barka UK

Balance Sheet
At 31 July 2025
31.7.2025
Notes
£
CURRENT ASSETS
Debtors
3
4,323
Cash at bank and in hand
20,431
24,754
CREDITORS
Amounts falling due within one year
4
(1,159)
NET CURRENT ASSETS
23,595
TOTAL ASSETS LESS CURRENT
LIABILITIES
23,595
NET ASSETS
23,595
FUNDS
Unrestricted funds
7,823
Restricted funds
15,772
TOTAL FUNDS
23,595
31.7.2024
£
15,750
24,626
40,376
(1,482)
38,894
38,894
38,894
8,021
30,873
38,894

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

In accordance with Section 444 of the companies Act 2006, the income statement has not been delivered.

The financial statements were approved by the Board of Trustees and authorised for issue on 26[th] April 2026 and were signed on its behalf by:

E Sadowska –Trustee

-Page 5-

Barka UK

Notes to the Financial Statements for the Period Ended 31[st] July 202

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the 8historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' remuneration or other benefits for the year ended 31[st] July 2025- £30,320, (2023- £30,320).

The average number of employees during the year was 5, (2024 -5).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024

3. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.2025 31.7.202 4
£ £
Funds receivable 0 11,666
Sundry debtors 4,323 4,084
4,323 15,750

-Page 6-

Barka UK

Notes to the Financial Statements - continued for the Year Ended 31[st] July 2025

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.2025 31.7.2024
£ £
Taxation and social security 0 1,172
Other creditors 1,159 310
1,159 1,482
===== =====
5. MOVEMENT IN FUNDS
Net
movement in
At 1.8.2024 funds At 31.7.2025
£ £ £
Unrestricted funds
Donations 8,021 (198) 7,823
8,021 (198) 7,823
Restricted funds
Reykjavik City Council 3,885 (2,570) 1,315
Red Bridge Council 20,974 (12,540) 8,434
Milton Keynes Council 5,378 (3,310) 2,068
Westminster Council 636 3,319 3,955
30,873 (15,101) 15,772
TOTAL FUNDS **38,894 ** **(15,299) ** 23,595
Net movement in funds, included in the above are as follows:
Incoming Resources
Movement in
resources expended funds
£ £ £
Unrestricted funds
Donations 2,248 (2,446) (198)
2,248 (2,446) (198)
Restricted funds
Reykjavik City Council 18,126 (20,696) (2,570)
Red Bridge Council 43,125 (55,665) (12,540)
Milton Keynes Council 26,998 (30,308) (3,310)
Westminster Council 86,900 (83,581) 3,319
Slough Council 1,800
(1,800)
0
176,949 (192,050) (15,101)
TOTAL FUNDS 179,197 (194,496) (15,299)

-Page 7-

Barka UK

Detailed Statement of Financial Activities for the Year Ended 31[st] July 2025

31.7.20245 31.7.2024
£ £
INCOMING RESOURCES
Voluntary income
Funds Received 176,948 152,651
Staff Contributions 2,248 4,462
Total incoming resources 179,197 157,113
RESOURCES EXPENDED
Direct resources expended
WagES 121,122 84690
Pension 751 967
Client relocation & travel costs 16,215 15,786
Passport and Visa 1,265 2,073
Treatment and reintegration costs 5,316 4,518
148,669 108,034
Support costs
Management
Trustees' salaries 24000 30,320
Rent & Rates 2,500 1,250
Telephone 2,503 3,180
Postage, stationery, and advertising 315 556
Travelling and subsistence 15,928 1,819
Sundries 1,081 0
Bookkeeping 1,500 1,200
Accountancy 2,000 1,150
Computer expenses 0 1,624
49,827 41,099
Finance
Bank charges 0 0
0 0
Total resources expended 194,496 149,133
Net (expenditure)/income (15,299) 7,980

-Page 8-

This page does not form part of the statutory financial statements