**Charity Registration (England & Wales) No. 1155288** 

**Charity Registration (Scotland) No. SC045348 Company Registration No. 08352009 (England and Wales)** 

**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED** 

**(A COMPANY LIMITED BY GUARANTEE)** 

## **ANNUAL REPORT AND FINANCIAL STATEMENTS** 

**(INCORPORATING THE COMMISSIONS, MANAGEMENT BOARD, 2 ACTIVITY CENTRES AND THE ST BRIAVELS PROJECT)** 

**FOR THE YEAR ENDED 31 DECEMBER 2021** 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION** 

## **Trustees** 

Mr K A Jakubowski Mrs A M Kucewicz Mr J Minor Ms D Matuszewska Ms D E Zasadzka Mr A B Szwagrzak Mrs I Tarkowska Mr W T Mankowski Mrs I Z Sobolewska Mrs K R Wrobel 

## **Chair of Trustees** 

Mr A B Szwagrzak 

**Charity number (England &** 1155288 **Wales)** 

**Charity number (Scotland)** SC045348 **Company number** 08352009 **Registered office** 23-31 Beavor Lane London W6 9AR **Auditors** Kendall Wadley LLP Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS **Website** http://www.zhpwb.org.uk **Bankers** Barclays Bank plc Leicester LE87 2BB Lloyds Bank plc Weybridge CM1 1JS Lloyds Bank plc Sheldon B26 3JW HSBC Bank plc Bury BL9 0AN 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS** 

||**Page**|
|---|---|
|Trustees' report|1 - 13|
|Statement of Trustees' responsibilities|14|
|Independent auditor's report|15 - 17|
|Statement of financial activities|18 - 19|
|Balance sheet|20|
|Statement of cash flows|21|
|Notes to the accounts|22 - 34|





**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

The Trustees present their report and accounts for the year ended 31 December 2021.  The report includes those matters required to be referred to in both a directors' and strategic report. 

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's  Memorandum and Articles of Association , the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “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)” (as amended for accounting periods commencing from 1 January 2019) , the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## **Objectives and activities** 

**The Objectives of the Polish Scouting Association (UK Region)  Limited** (PSA UK Region)  as set out in the Articles of Association are t o promote the physical, mental, and spiritual development of Polish youth in the United Kingdom by Scouting and Guiding methods and in accordance with the principles and traditions of the Scout and Guide Movements. 

**Explanation of the Charity Aims:** The PSA UK Region is a charity with educational aims based on ideological principles contained in the Polish Scouting Promise and Law and on Christian ethics. The Constitution and General Policies and Regulations offer young people an opportunity to develop themselves to be courageous, upright and committed to service, to follow a path of self improvement and build a better world in which they live. The  S cout  M ethod is based on the principles of interaction between young people and adults to learn through experience, gain new skills, take responsibility for  their  own thoughts and actions, work in groups, take increased responsibility for others and make and live out their Scout Promise.  As Polish Scouting was established in the UK in the post-World War II era within Polish communities forming Catholic parishes, the faith part of our programme is principally but not exclusively underpinned by the Catholic faith. 

These aims continue with the influx of new Polish emigres to established but dormant communities such as Edinburgh in Scotland, also as new Polish communities are formed, for example, in Aberdeen and Perth in Scotland and also across England in Southampton, Carlisle and Brighton. 

The main objectives of the activities of PSA UK Region during the period were: 

- To provide opportunities for young p eople to develop through Polish  scouting. 

- To govern the Charity according to the Articles of Association while maintaining the general principles of Polish Scouting. 

- To  establish and develop the use of Wood House, the new building built in phase 2 of the St Briavels Project opened late 2019, but largely unused in 2020 due to the Pandemic. 

- To begin the fundraising for phase 3 of the St Briavels Project, for the renovation of the White House 

- To pr ovide opportunities for members and participants to learn about the culture and history of Poland . 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **Explanation of the Charity Strategies for achieving its stated objectives** : 

1.  PSA UK Region is divided into four commissions delivering outreach work: the Boy Scout Commission, Girl Guide Commission, Senior Scouts and Friends of Polish Scouting. 

2.  The outreach work is location based in  1 18 scouting units across England and Scotland.  The programme of scouting and guiding activities is offered through weekly meetings, regular outings, weekend trips, hikes, and annual two/three-week summer camps. 

3. The Regional Commissions direct the work of the districts and units and support their outreach work . Although this was severely curtailed  during 2020 due to the start of the Covid 19 (C-19) pandemic and resultant lockdowns, scouting activities resurged in 2021 steadily building back to pre-pandemic levels. 

4. The UK Boy Scout and Girl Guide Commissions run regular training programmes throughout the year for young and mature leaders.  This is done at Commission level for unit leaders, scout masters and guiders and on a Regional level for patrol leaders. The success of the training programmes continues to result in a wider and more varied scouting programme being offered to young people as well as supporting the establishment of new units throughout the UK. Due to the C-19  regulations constantly changing during 2021, many training events were held via video conferencing with some resuming on a face to face basis, such as, Instructors training. 

5.   The Trustees refer to the Articles of Association as well as the Polish Scouting Constitution and General Policies and Regulations to secure governance of PSA UK Region.  The Trustees also ensure that specific policies are in place (eg. Safeguarding, Risk Assessment, Data Protection) in accordance with the law and best practice in the UK. For example, in order to achieve our objectives in 202 1 we  continued regular online Safeguarding Courses via Zoom  and also reviewed our safeguarding policies and procedures through an independent company. 

Fundraising has continued to support the modernisation and redevelopment of our activity centre in the Wye Valley. In addition to raising public donations, the St Briavels Project Fund has identified and successfully applied for funding to a number of organisations, which donate to capital projects. Our scouting units have continued their own fundraising initiatives for this cause. By the end of 20 20  the total raised by the fund was over £1.5m. Building Work on Phase 2c was completed in  S pring 2019 and the new accommodation building was opened for use. Commencing phase 3 was expected to start in 2020 but due to the C-19 lockdowns did not begin until  autumn 2020. However, this phase was bolstered by applications made to the Polish Governments Ministry of Polish Foreign Affairs - (Ministerstwo Spraw Zagranicznych or MSZ). This prompted a visit from the minister himself at the end of September 2021. 

6.     The Commissions  were  increasingly able to restart a programme of specific activities based on the history of Poland before, during and after World War  I . Although some events were held virtually using video conferencing, by the summer almost all events were back face to face, although on a controlled basis. 

## **Statement of Public Benefit** 

The  T rustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. 

The PSA UK Region exists to serve the community by providing programmes of activities which promote scouting and guiding principles and prepare young people to be of value to both Poland as the country of their roots and to be worthwhile citizens in the community in which they live in the United Kingdom.  Most of our units operate in urban and inner-city areas with participants coming mainly from migrant families. However, a large minority are children of second or third generation Poles born here. 

The PSA UK Region offers access to its activity centers to a variety of communities, especially ones providing programmes of development, support and experience for young people, such as schools and sports clubs. 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **Significant activities** 

The following are details of significant activities that contribute to the achievement of the stated objectives: 

**The Rolling Programme of Activities** : Each age group within Polish Scouting, rainbow brownies and beavers, cubs/brownies, scouts/guides, venture scouts/ranger guides has a well-established programme of activities which is based on learning, an outdoor lifestyle and the gaining of new skills through experience. Each age group has a set of targets to achieve each year.  Young people gain skills badges and grades dependent on their level  of participation and interests.  These targets are achieved through activities at weekly meetings, weekend trips, day trips, summer camps.  Each unit offers these activities on a regular basis and encourages young people to take their own initiative when gaining skills badges.  As in 2020 many of these meetings were virtual, although from summer onwards these gradually returned to actual face to face meetings as C-19 regulations allowed. 

The scouting and guiding programmes emphasi s e service to the community and regular activities take place where members can help others.  Participation in Polish cultural and historical events also play a significant part in the Polish scouting programme, with all units regularly taking part in events to mark historical and cultural anniversaries.  The programme of activities extends across England and Scotland, such as the WW2 Polish Airmen's Celebration in September 2021. 

Under the guidance of the Commissions, all units continued participating in activities within their local communities and participating in events which highlighted Polish history in the wider community. The history programme also extended to other significant 20th and 21st century anniversaries in Polish history. 

**Redevelopment of the Activity Centre Stanica Harcerska at St Briavels** :  The main building of this Activity Centre has been closed since January 2013 for Health and Safety reasons.  The Association put forward plans to redevelop the Centre, which were approved by the Forest of Dean District Council in December 2014. In 2015 the Trustees appointed a Project Manager who was responsible for the tender process to select architects and contractors and for the delivery of the project. 

Phase 1 of the project was the conversion of the former Coach House into warden accommodation which was completed in early 2016.  A site warden was employed in March 2016 and lives on site. 

Phase 2 of the project covered the construction of a new, purpose-built accommodation and activity building and was being carried out in three sub-phases in line with the inflow of funds. Phase 2a – the foundations and substructure were completed in late Spring of 2017.  Phase 2b – the outer shell of the building was completed in late Spring of 2018. In Autumn 2018 work commenced on Phase 2c, the final internal and external fit out of the building was completed and handed over in late Spring 2019. Among the first bookings of the new accommodation building, Wood House, were two, two-week long cub/brownie camps run by the Southwest Guide and Scout Group and the London Guide Group. The spacious modern facilities in the new accommodation building were very well received. 

Fundraising for the redevelopment of the centre continued throughout 2020. Thanks to major donations from several UK based Polish Trusts, support from the Polish Senate in partnership with the Warsaw based NGO Stowarzyszenie “Współnota Polska”, public donations and general fundraising by individual units, scout and guide leaders and the Friends of Polish Scouting the completion of second phase in Spring 2019 was eagerly anticipated and led to the temporary opening of the centre curtailed by the C-19 pandemic  This investment creates unique facilities, which will be available to a variety of scouting and youth groups, especially from inner city areas, who will come to explore the Wye Valley and its surroundings, an area of outstanding natural beauty. 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

In addition to indoor accommodation the site also has a number of camping fields, which continued to be used during the summer months throughout the period of redevelopment of the indoor accommodation in 2019, but were not used in 2020. 

Phase 3 of the project covers the full refurbishment of the White House and the planning and fundraising for this phase started in earnest at the end of 2020. Fundraising was unfortunately very limited in 2020, however one large sum was received from a UK based Polish Trust and was divided equally between our two activity centres. Fenton received their funding in late 2020. St Briavels received an equal share in Spring 2021 

In Autumn 2021 an application was made directly to the Polish Governments Ministry of Polish Foreign Affairs – (Ministerstwo Spraw Zagranicznych or MSZ). This prompted a visit organised by the ministry and Polish consulate in London to St Briavels. The minister was visibly impressed with how well we had used previous Polish Donations i.e. in building Wood House and by presentations on plans for White House. 

We were delighted to hear right at the end of 2021 that we had been successful in our bid application for 2 million PLN (approximately £350k) which has since been confirmed in January 2022, and will allow phase 3 finally to begin. 

C-19 virus control measures were constantly monitored, updated and communicated in line with advice from the Government, the National Youth Association and Scouts England / Scotland, which allowed the somewhat limited indoor and outdoor scouting activity (in bubbles of 15) during the autumn of 2020 and limited indoor and outdoor use of both activity centres by private groups to open up and develop by the summer of 2021 into fully open activities indoor and out finally allowing camping activities and several such Scout, Guide, Cub and Brownie camps were held at our two activity centres and some on private estates / farms. These were strictly controlled in terms of having to follow an LFT Testing regime and protocols.  However it was clear our young people were delighted to finally be able to take part in summer camps after a two year break for many. 

The impact of these measures resulted in a vastly reduced income due to the lack of visitors to our outdoor centres. The trustees did apply for , and were successful in receiving , C-19 Government grants including from the Retail Hospitality and Leisure Grant Fund (RHLGF) which helped to cover our costs. Things improved over the course of 2021. The fundraising website is  www.stanicastbriavels.uk  . 

Our Web page was totally rebuilt during 2021 with links to all 4 of our Commissions: Boys, Girls, Seniors and Friends of Polish Scouting. There are clear links to our Safeguarding team on our front page and to our two Activity centres. 

The funds raised under this project are reflected in a restricted fund in the PSA UK Region accounts.  Funds donated from Poland are visible in our annual accounts 

We have increasingly begun to use social media such as Facebook and Instagram to showcase our work and search for further funding and donations. 

**Policy Review:** The Trustees updated the following policies in 20 2 1: 

- PSA UK Region Framework for phased return to activities after lockdown, including detailed Risk Assessment Guidance 

- PSA UK Safeguarding Policy and protocols were inspected and reported on by an independent contractor with a report issued in autumn 2021. 

- PSA UK Financial Controls and Regulations 

The PSA UK Region is registered with the Information Commissioners Office. 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

**Volunteer contribution** : Volunteers are essential to the work of the Charity, they organise and run all units and activities, and they mentor young leaders.  All leaders and officers in the Regions and Commissions are volunteers.  On a regular  usually  weekly basis, over 203 registered volunteer scout and guide leaders lead our activities.  It is estimated that these volunteers provide a minimum 3 hours of volunteer time per week.  Over  one year this amounts to over 31,000 volunteer hours.  This calculation does not take into account other volunteer adults in Polish Scouting and young leaders who have not yet achieved the scout / guide leader qualification or the value added by over 250 registered Friends of Polish Scouting and activity centre volunteers.  Of these 203 registered Scout and Guide instructors those who do not run activities, actively support and facilitate those young leaders. 

The Trustees and members of the PSA UK Region National Council are also volunteers.  The Charity is very fortunate in that its volunteers see their contribution as an integral part of the Association’s work and the value added into the lives of over 2,000 young participants. 

Most face-to-face activities remained cancelled during early 2021, and many units continued online activities on a regular basis throughout the spring. However as soon as Government restrictions were relaxed, many units restarted live indoor and outdoor events, meetings and camps. 

The new work started at the end of 2020 on supporting and developing mental health of young leaders and instructors continued and developed a pace in 2021. The two part course supporting our leaders in being (a) aware of mental health issues that may affect our young people and (b) to whom to report any concerns or where to signpost professional help was further developed. A Facebook page was created and the team leading on mental health are regular contributors and some have also made themselves available as mentors. This team is led by a Trustee and Guide instructor. 

Limited outdoor activities increased outside of lockdowns according to National Youth Agency and Scouts England/Scotland guidelines. The C-19 sub-committee which was set up in March 2020 to react to and interpret advice and guidance and government directives for our volunteers, which was further expanded in October 2020 to a full C-19 Response Team and worked tirelessly throughout 2021.This team is also led by a Trustee member of the board of trustees and also includes Scout and Guide Commissioners, our Safeguarding lead and others. 

The contribution of many volunteers during 2021, particularly coming out of lockdowns was immense in that some units that had ceased to function needed support to restart, whereas those that had participated in online virtual meetings found it easier to restart. However, previous innovations including the “Scouts Homebased Challenge” event providing a weekly challenge that could be carried out at home continued to be shared online across the UK as did the virtual world wide camp fire. 

In all the activities undertaken by the Charity the Trustees are very grateful for the support of volunteer helpers without whose assistance the Charity could not carry out the important work it currently does among young people of Polish origin in the UK. Units are based in inner cities and much of the work is centred on children and young people from disadvantaged backgrounds. 

## **Strategic report** 

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the Trustees to present a strategic report. 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **Achievements and performance** 

Charitable activities which explain the performance achieved against objectives are: 

**General Performance** :   The Boy Scout Commission and Girl Guide Commission are further divided into regions, districts and units. Regional Commissions oversee the work of all the districts and units in their Region.  Great emphasis is placed on leader training and both Commissions have seen a steady year on year increase in training course attendance.   Over 200 participants attended senior leader training run by the Commissions, while the Regions also run their own patrol leader training. Training continued in 2021 originally via video conferencing but this too was being run on a live face to face basis by the summer and autumn of the year, these also included both L2 Child Protection and Safeguarding Courses. 

**Residential events in the UK and abroad** :  These events are a vital part of the scouting programme. After a year of no two-week or weekend cub/brownie camps throughout the year, no Scouts or Guides Summer camps under canvas, nor any weekend residential trips either under canvas, or at our activity centres or in hired facilities or even any Ranger Guide and Venture Scouts hikes, these activities exploded into action in 2021. There were six summer scout camps and four Venture Scouts camps, five Guide camps and one Ranger Guide camp, along with four summer Cub and Brownie colonies. The lack of Residential events in the Charity’s activity centres at Stanica Harcerska Fenton and Stanica Harcerska St Briavels, ended . By early summer all of these events although heavily governed by strict anti C-19 regulations and directed actions for leaders restarted including many of the camps listed above. There were also numerous weekend camps and other events held throughout the year by both Commissions. The pure joy of our young people to be allowed to take part in true Scouting activities and challenges was palpable and obvious. And it also proved a real challenge for our young leaders and instructors to stick to the C-19 restrictions. 

**St Briavels Fund: Completion of Phase  3:** PSA UK Region planning could only begin towards the end of 2020. And stalled again during 2021 however by late summer the project team was back in action. A bid was made to the Polish Governments Ministry of Foreign Affairs (the MSZ) and by working with PSA International we were able to host a delegation from Poland led by the minister himself. They visited our International Headquarters in London various Polish sites and most importantly our activity centre in St Briavels. They were very much impressed with how we had used Polish Donations and held fundraising events amassing £1.25 million over 6 years to build Wood House. We gave presentations on how this was achieved followed by a presentation on our plans to totally renovate White House. They also toured both buildings and camping and activity fields. We received excellent feedback on the day. Our project team submitted our application with help from our former project manager working alongside our new Project manager who is a trustee on our board and another trustee with experience of the extremely technically detailed Polish bidding forms. At the very end of the year we were informed we had been successful and that approximately £350k (2million PLN) would be transferred in the following spring. 

## **Financial review** 

T he financ ial results of Polish Scouting in the UK  were  consolidated within  company number 00405814 Polish Scouting Association (International) Limited (PSA International) until 2014.   The PSA UK Region accounts have operated independently of PSA International as of 1 January 2015. 

A summary of the year’s results can be found on  page 18  of this report.  Activities show total incoming resources of £ 207,133 (20 20 £ 207,205 ) and total resources expended  of £ 149,721 (20 20 £1 63,347 ). 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between  24  and  30  month’s expenditures.  The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained through the period of these accounts,  in  spite of the C-19 pandemic. 

The Trustees believe they have secure funding for the future commitments and activities of the charity in the coming year. The membership of the charity has not diminished during the pandemic and does not pose uncertainty to its financial sustainability. The Trustees are confident that the activities  will fully resume during 202 2 and foresee an opportunity to be even stronger, with a growth in memberships due to a public desire to make use of the camp facilities in the UK. 

The pandemic challenged us to work in different ways and to adapt. We reorganised our activities to focus on helping to tackle the youth's restricted educational interactions, supported the Commissions to build better links with their members and invested in modern methods of communication that will enable us to meet our member's needs in the future. Together, we have set the charity to succeed and we remain committed to becoming a sustainable, trusted and progressive organisation. 

The Trustees have reviewed the forecast future performance of the charity and have prepared a cashflow forecast for 12 months from the date of approval of these financial statements. Taking into account the charity's ongoing response to the pandemic, the Trustees consider it has sufficient cash reserves to continue its activities. Accordingly, the Trustees continue to adopt the going concern basis in preparing the charity's accounts. 

At 31 December 2021, total funds amounted to £1, 968,113 (20 20  £ 1,910,701 ) , of this amount, unrestricted funds totalled £456,722 (20 20 £ 421,328 ), designated funds of £1,461,391 (2020 £1,460,767) and restricted funds of  £ 50,000 (20 20 £ 28,606 ). 

Of the unrestricted funds £159,511 (20 20 £1 61,304 )  is represented by tangible fixed assets leaving £2 97,211 (20 20 £ 260,024 )  as freely available reserves. 

## **Principal sources of income** 

PSA UK  R egion operates on subscriptions received from members and charitable donations.  Earnings from lettings and donations support the activity centres and the work of the charity.  Fundraising in connection with the St Briavels Fund is shown as restricted funds in the accounts of P SA UK Region  as this is exclusively to support the three Phase refurbishment project. PSA UK Region is registered with HMRC to collect donations under the Gift Aid Scheme. 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **Risk management** 

The Charity has considered risk management in a number of key areas, identifying the potential risk, possible impact, and action required to mitigate the risk in question. 

**1. Human Resources** : The Trustees take into consideration, that units can only operate in locations where there are adequate and appropriate adult resources to run scouting activities following our guidelines, rules and regulations.  Young leaders are always encouraged to take ownership of units under the mentorship of experienced scout and guide leaders.  There is a reputational risk associated with how leaders represent the charity and this is closely monitored through a well-established organisational structure.  Two activity centres (Stanica Harcerska St Briavels and Stanica Harcerska Fenton) have live in site wardens employed by PSA UK Region. 

**2. Safeguarding** :  The Trustees have a nominated Safeguarding and Child Protection Officer who is supported by nominated officers in the Commissions.  Adults working in Polish Scouting undergo criminal records checks and child protection training.  This work is supported in the regions and districts. Guidelines and instructions are regularly issued to units and during leadership training.  Adults new to PSA UK Region undergo a process of application, reference checks, criminal records checks and induction training. Trustees regularly review a broad spectrum of issues around safeguarding members, volunteers and participants of PSA UK Region. 

**3. Health and Safety** : The Trustees are supported by professional Health & Safety Consultants under a contract.  The activity centres have regular health and safety and fire inspections.  The Commissions follow the policies of the PSA UK Region National Executive Council in implementing Health & Safety in the activities of all units. 

**4. Covid 19:** As the pandemic unfolded and it became apparent during 2020 that this would not be a short term event, the National Council instituted a Covid 19 Response Team (CRT). This team is led by a Trustee of the board and former UK Scouts Commissioner. The CRT met online monthly or as and when necessary throughout the pandemic and continues to meet. The CRT closely followed Government and National Youth Association advice at first then added advice from the Scouts and Guides UK in order to make informed decisions throughout the pandemic enabling work and activities to continue in whatever forms and ways were safe and possible. Advice and associated risk assessment forms were posted on our website and continue to appear there and directly to all four sections of our organisation. 

**5. Property** : There are now two activity centres: 

5.1 Stanica Harcerska St Briavels is a freehold property in the Wye Valley, purchased in 1962 as a direct result of donations made by scouts, guides and the Polish Community in the UK. Stanica Harcerska St Briavels is undergoing a major refurbishment project and further details are outlined in other sections of this report. In June 2019 the new 46 bed accommodation building Wood House, was opened for use and since then a variety of events and camps have taken place. The centre will also be known as the Wye Valley Woodside Centre. Funds have actively been raised for the final phase of the site redevelopment – the complete refurbishment of the original building - White House and work is starting in 2022 www.zhpwb.org.uk/stanice-harcerskie/stanica-st-briavels/ 

5.2 Stanica Harcerska Fenton is a freehold property near Gainsborough, Lincolnshire purchased in 1971 as a direct result of donations made by scouts, guides and the Polish Community in the UK.  The site is regularly used for scouting activities and is hired out to external groups outside of the time, when the PSA UK Region use it.  During 2021 further renovations continued on the roof and infrastructure of the existing building. However during the Christmas period of 2021 a fire occurred on the top floor of the onsite caretaker and warden’s building, destroying a bedroom and smoke damaging the rest of the floor. The fire brigade were called stopping the fire spreading. As the building was empty fortunately no one was hurt. The warden was temporarily rehoused in one of the accommodation buildings and our insurers were immediately informed. Trustees with Insurance and HR responsibilities then supported the warden and caretaker. The trustees with H&S responsibility carried out an investigation into the cause of the fire with help from the firebrigade.www.zhpwb.org.uk/stanice-harcerskie/ centralna-stanica-fenton/ 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

5.3 The Trustees have ensured that each activity centre has a centre manager responsible for the efficient running of the centre who report to the Trustees on a regular basis.  The risks involved in using the centres are regularly mitigated by health and safety inspections, the management of inventories, servicing utilities, alarm and emergency lighting systems and securing insurance cover.  Volunteers support the work of the centres.  The site warden for the St. Briavels centre has been in post since March 2016.  The site warden for the Fenton centre has been in post since June 2017. 

**6. Finance** : Financial controls are monitored by the PSA UK Region Internal Audit Committee as well as an external auditor. Consolidated accounts are presented to the auditors. Units are self-financing through member subscriptions and fundraising.  Regions and Commissions and the National Executive Council are financed by funds generated from subscriptions and donations.  The Trustees have reviewed the finances of the activity centres, which are moving towards being self-financing. The St Briavels Fund account is a restricted fund within the accounts of PSA UK Region. 

## **Plans for the future** 

PSA UK Region is governed by the Articles of Association and the Polish Scouting Constitution and General Policies and Regulations.  The elected Trustees would not normally anticipate any significant change to the operation of the Charity and would plan to continue its activities as stated above. However, at the time of writing  the report we are exiting the COVID-19 global pandemic which resulted in unprecedented changes to normal activities in the UK right into the autumn of 2021. The Trustees continued adhering to all UK government and NHS recommendations, but we were able to re-establish normal activities and camps from summer 2021 with some added C-19 protocols. Outreach work with our participants continues through a variety of regular online activities, creatively adapting programmes to meet changing C-19 needs. Due to dedicated time and effort of our volunteers to maintain contact with our participants when meetings restarted numbers returned slowly but steadily. We believe this proved that our charity is sustainable and has gone from strength to strength. Our contribution towards the future well-being of young people is in increasing demand now and we believe will continue to be in the future. 

The Stanica Harcerska St Briavels/Wye Valley Woodside Centre has now launched into Phase 3 of the project (full refurbishment of the original building). Work will commence as soon as sufficient funds have been raised. Detailed plans can be viewed on the website www.stanicastbriavels.uk 

Stanica Harcerska Fenton enjoyed its 50-year anniversary celebrations in 2021. Hufiec Gdynia celebrated its 70th anniversary there in Autumn 2021. 

These two centres are hugely important to the charity for running programmes of activities and indeed there are several planned for 2022 e.g. Hufiec Mazowsze 60th anniversary. 

The pandemic has inevitably affected our staff through for example them seeing far less activity and less interaction, however, Trustees have supported staff through this time with help from volunteers as and when safe to do so. We are ready for the future and are already preparing for normal summer camping events to take place in 2022. 

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**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **Structure, governance and management** 

## **Historical note** 

The Polish Scouting Association is an independent scouting organisation with roots dating back to the beginning of the 20 th century and the launch of Baden Powell’s new scouting ideas in Poland in 1910. World War II saw the deportation of Poles from Poland to Soviet and Nazi camps. Other Poles fled to Allied nations, including the UK, where they joined military formations, army , navy and air force, which made significant contributions to the defeat of Nazi Germany . 

After the war ended, unable to return to their homeland n ow subjugated by the Soviet Union , Poles settled in various countries around the world. Amongst the immigrants were scout and guide leaders who continued practicing true scouting values and traditions wherever they settled. The independent Polish Scouting Association Abroad governance structure was established in 1946 with offices in London and units in various parts of the world and continues the unbroken tradition of Polish scouting to this day. Today this parent organisation is called the Polish Scouting Association (International) Limited (PSA International)  which guides and  supports the work of Polish scouting in Argentina, Australia, Canada, France, Germany, Holland, Ireland, Sweden the United States of America and in the United Kingdom. 

Established in 1943, Polish Scouting in the UK operate d under the umbrella of the Polish Scouting Association Abroad (PSA International) until the end of 2014. Up until then, all financial activities were contained within the financial statements of PSA International. In order to allow for clear division in governance and assets and to be in line with the organisational structure of Polish Scouting in the other countries, the international and UK operations needed to be formally divided. The transfer of freehold assets took place in 2014 and the new Trustees for PSA UK Region were appointed and took over full responsibility of the charity as from 1 January 2015. 

**Governing Document** : The charitable company is governed by its Memorandum and Articles of Association dated 8 January 2013. 

**Constitution of Charity** :  The Polish Scouting Association (UK Region) Limited is a Company Limited by Guarantee no. 08352009 registered on 8 January 2013, registered charity number 1155288  in England and Wales and SC045348 registered in Scotland on 14 January 2015.  The area of benefit is the United Kingdom. 

**Charity Governance:** The Trustees are all active members of the Commissions and are very familiar with the work of Polish Scouting.  The last Biennial General Meeting took place on  10-11 October 2020 virtually through video conference. The next is set for 9th and 10th October 2022 and face to face. 

## **Trustees** 

The Trustees who served during the period are as described on the legal and administrative information page.  Of those shown the following are also directors for the purpose of Company law: 

- Mr A B Szwagrzak 

- Mr K Jakubowski 

- Mrs A Kucewicz 

- Mr J Minor 

- Ms D Matuszewska 

- Mrs I Tarkowska 

- Ms D Zasadzka 

- Mrs I Z Sobolewska 

- Mr W T Mankowski - Mrs K R Wrobel 

- 10 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

In the reporting period, the Trustees held seven meetings in total, of these five were full board meetings of which four were teleconference meetings one running over two evenings, and one face to face at PSA International in London in late autumn. One other meeting of the full board was an extraordinary meeting. There were also numerous other sub-committee meetings, including C-19, HR, Scout and Guide Commissioners,  Mental health team, and activity centre sub-committees, to ensure the work of the charity ran smoothly.  The St Briavels Project Committee suspended regular meetings in early 2021 which restarted in autumn 2021 and increased in regularity as the workload increased, reporting regularly to the Trustees. The new Covid 19 response committee set up in autumn 2020 continued to operate throughout 2021 to support all units through the changing rules across England and Scotland, as did the newly created Mental Health team. 

## **Recruitment and appointment of trustees** 

The National Executive Council was elected on 7 October 2020 in a virtual meeting due to the Pandemic, for a two year term from among the registered members of the PSA UK Region National Assembly who are aged over 16 and have satisfied the conditions set out in the Polish Scouting Constitution and General Policies and Regulations and Charity Commission regulations. 

Some National Executive Council members are also Trustees and Directors.  The appointment dates for Trustees and Directors is listed above. A Roman Catholic Chaplain supports the PSA UK Region National Executive Council. None of the trustees has any beneficial interest in the company.  All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up of the organisation. 

The next formal meeting of Scouts and Guides Commissions to vote in a new National Executive Council is set for 8 th and 9 th October 2022 at our Stanica Fenton Activity Centre . 

## **Induction and training** 

There were no new trustees  appointed in 202 1 .  It is the policy of the charity to support new National Executive Council members when they are appointed and ensure they are introduced to their role and responsibilities by a Trustee of PSA UK Region, relevant Charity Commission literature is recommended and copies of the trust deed and the latest financial information is distributed.  Trustees regularly consider governance topics at board meetings. 

## **Organisational structure** 

The Trustees are ultimately responsible for the policies and assets of the charity.  The Commissions are responsible for the day to day management and co-ordination of the activities within the Commissions. The full Polish Scouting Association UK Region National Executive Council supports the Trustees in all legal and administrative obligations of the charity.  There is a Polish Scouting Association UK Region Internal Audit Committee and a Polish Scouting Association UK Region Honour Court.  The charity’s activities are run by four commissions:  UK Girl Guide Commission, UK Boy Scout Commission, Friends of Polish Scouting, Senior Scout Commission. 

1. The Boy Scout and Girl Guide Commissions work in parallel with each other and are further divided into regions and districts which directly support the work of scout and guide units.  The total number of youth units is 117.   Many units are single sex units, others are co-educational and this is largely dependent on the numbers of members in the units and the availability of leaders.  The age range  and numbers within units and leaders, instructors and other adults is divided as follows: 

- 11 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

|2.|2.|2.|
|---|---|---|
|Rainbow/beavers|aged 4-7|109|
|Brownies|aged 7-11|379|
|Cubs including mixed groups|aged 7-11|415|
|Guides|aged 11-15|316|
|Scouts|aged 11-15|353|
|Ranger guides|aged 15-21|55|
|Venture scouts|aged 15-21|99|
|Guide leaders and adult helpers|aged 16+|69|
|Scout leaders and adult helpers|aged 16+|80|
|Guide instructors|aged 18+|111|
|Scout instructors|aged 18+|92|
||||
|Total||2078|



The UK Girl Guide Commission has five regions: London and the South East Region, South West Region, Midlands and East Anglia Region, North of England Region and Scotland with the new Hufiec Polesie (District) officially created in autumn 2021 across Edinburgh, Perth and Aberdeen. 

The UK Boy Scout Commission has  five regions: London and the South East Region, South West Region, Midlands and East Anglia Region, North West of England Region, North East of England Region,  with new units establishing themselves in Scotland which it is hoped will eventually be established as a 6 th Region or district currently managed directly by the Scouts Commission 

3 . The Friends of Polish Scouting actively provide moral and financial support for  the youth units in all the Regions.  They are organised in 14 units. In 20 2 1  new units in Scotland i.e.  in Glasgow , Edinburgh and Aberdeen were amalgamated into a new Scout Region "Polesie". in 2020 continue to go from strength to strength. 

4 . The Senior Scout Commission offers a scouting platform for seniors who wish to continue to serve the community following the scouting ethos but do not wish to contribute in a leadership role in Scouting.  Historically these units flourished in the 1950’s and 1960’s and currently some of these members continue to meet in three units. 

## **Relationship with related parties** 

PSA International is the governing organisation for Polish Scouting Abroad and a close link is kept with the Headquarters of the Executive Council as well as with all the Polish Scouting Executive Councils and Commissions the chairpersons of which are members and vice chairs of PSA International since 2021. Indeed it was this link which helped us to develop the bid for the Polish government donation to the St Briavels Project.  Links are maintained with units of Girl Guiding and the Scouts Association in the UK as well as with other scouting organisations in the UK and notably in Poland. 

PSA UK Region works closely with the Polish community in the UK, especially through close co-operation with the Polish Saturday schools and the Polish Catholic Mission.  Co-operation with the Polish Embassy and Consulate as well as numerous other well established and new Polish organisations is invaluable, enriches the programmes and gives members the opportunity to engage with their Polish roots while benefiting from the values of scouting. 

The activity centres have developed strong links with the wider community.  Engaging with a variety of groups and especially those working with young people the centres have offered the facilities for activities. 

- 12 - 



## **POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **Serious incident report** 

The Trustees have considered the guidelines provided by the Charity Commission and consider they are compliant with the recommendations. 

## **Disclosure of information to the auditor** 

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. 

## **Conclusion** 

The Trustees wish to record their recognition of the commitment of all the Guide and Scout instructors and  leaders, the Friends of Polish Scouting and all volunteers working to support PSA UK Region.  Their dedication, professionalism and positive approach are very much appreciated in the furtherance of the aims of the Charity especially during these last two extremely challenging years. 

The Trustees'  r eport was approved by the Board of  Trustees. 

## **Mr A B Szwagrzak** 

Trustee Dated: 12 June 2022 

- 13 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' RESPONSIBILITIES STATEMENT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

The Trustees, are also the directors of Polish Scouting Association (UK Region) Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the  directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. 

In preparing these accounts, the Trustees /directors  are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and 

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The Trustees /directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

- 14 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED** 

## **Opinion** 

We have audited the financial statements of Polish Scouting Association (UK Region) Limited (the ‘charity’) for the year ended 31 December 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31 December 2021 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

- 15 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED** 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion: 

- the information given in the financial statements is inconsistent in any material respect with the Trustees' r eport; or 

- sufficient and proper accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of Trustees** 

As explained more fully in the  s tatement of Trustees'  r esponsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are  responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the  Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are  responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## **Auditor's responsibilities for the audit of the financial statements** 

We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below . 

## **Extent to which the audit was considered capable of detecting irregularities including fraud** 

- an understanding of the risk assessment process (including the assessment of the risk of fraud) adopted by the Board is obtained and their attitude to risk ascertained 

- an assessment of the susceptibility to material mis-statement of the financial statements as a result of management over-ride of fraud is made 

- it is ensured that the engagement team have, collectively, the appropriate competence, capabilities and skills to be involved in the assignment, are fully briefed and understand the risks specific to the charity 

- 16 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED** 

## **Audit response to risks identified** 

The information obtained through the assessment to risk procedures is reviewed and the following work undertaken: 

- processes to test the outcomes of our assessment include, a review of Board minutes, analytical review, the relevance and accuracy of significant accounting estimates, substantive testing of significant transactions, work to identify unusual or unexpected accounting entries including the testing of journal entries, information disclosed in the financial statements is traced to supporting documentation. In all instances it is acknowledged that matrial mis-statements that arise from fraud may involve deliberate concealment or collusion and are, therefore, by their very nature harder to detect than those arising from error. 

- an understanding of the legal and regulatory framework as applicable to the charity is obtained together with knowledge of the procedures put in place by the charity in order to comply with the same 

It should be noted that Auditing standards limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. 

A further description of our responsibilities is available on  the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities.  This description forms part of our auditor's report. 

## **Use of our report** 

This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act and also section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (As amended) . Our audit work has been undertaken so that we might state to the charity's trustees those matters  we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume  responsibility to anyone other than the charity and its trustees as a body, for  our audit work, for this report, or for the opinions we have formed . 

|**Sarah Morley ACA (Senior Statutory Auditor)**||
|---|---|
|**for and on behalf of Kendall Wadley LLP**|12 June 2022|
|**Chartered Accountants**||
|**Statutory Auditor**|Granta Lodge|
||71 Graham Road|
||Malvern|
||Worcestershire|
||WR14 2JS|



Kendall Wadley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 

- 17 - 



## **POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

|**Current financial year**<br>**Unrestricted Designated**<br>**Restricted**<br>**funds**<br>**funds**<br>**funds**<br>**general**<br>**2021**<br>**2021**<br>**2021**<br>**Notes**<br>**£**<br>**£**<br>**£**<br>**Income and endowments from:**<br>Donations and legacies<br>**3**<br>69,132<br>-<br>62,683<br>Charitable activities<br>**4**<br>57,666<br>-<br>-<br>Other trading activities<br>**5**<br>16,957<br>-<br>-<br>Investments<br>**6**<br>7<br>-<br>-<br>Other income<br>**7**<br>688<br>-<br>-<br>**Total income**<br>144,450<br>-<br>62,683<br>**Expenditure on:**<br>Raising funds<br>**8**<br>5,818<br>-<br>-<br>Charitable activities<br>**9**<br>103,238<br>30,665<br>10,000<br>**Total resources expended**<br>109,056<br>30,665<br>10,000<br>**Net incoming resources before**<br>**transfers**<br>35,394<br>(30,665)<br>52,683<br>Gross transfers between funds<br>**13**<br>-<br>31,289<br>(31,289)<br>**Net income for the year/**<br>**Net movement in funds**<br>35,394<br>624<br>21,394<br>Fund balances at 1 January 2021<br>421,328<br>1,460,767<br>28,606<br>**Fund balances at 31 December**<br>**2021**<br>456,722<br>1,461,391<br>50,000|**Total**<br>**2021**<br>**£**<br>131,815<br>57,666<br>16,957<br>7<br>688<br>207,133<br>5,818<br>143,903<br>149,721<br>57,412<br>-<br>57,412<br>1,910,701<br>1,968,113|Total<br>2020<br>**£**<br>148,577<br>43,355<br>14,193<br>70<br>1,010|
|---|---|---|
|||207,205|
|||4,725|
|||158,622|
|||163,347|
|||43,858<br>-|
|||43,858<br>1,866,843|
|||1,910,701|



The statement of financial activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing activities. 

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 

- 18 - 



## **POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

|**Prior financial year**<br>**Unrestricted Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**funds**<br>**general d esignated**<br>**2020**<br>**2020**<br>**2020**<br>**Notes**<br>**£**<br>**£**<br>**£**<br>**Income and endowments from:**<br>Donations and legacies<br>**3**<br>58,715<br>11,256<br>78,606<br>Charitable activities<br>**4**<br>43,355<br>-<br>-<br>Other trading activities<br>**5**<br>14,193<br>-<br>-<br>Investments<br>**6**<br>70<br>-<br>-<br>Other income<br>**7**<br>1,010<br>-<br>-<br>**Total income**<br>117,343<br>11,256<br>78,606<br>**Expenditure on:**<br>Raising funds<br>**8**<br>4,725<br>-<br>-<br>Charitable activities<br>**9**<br>129,381<br>29,241<br>-<br>**Total resources expended**<br>134,106<br>29,241<br>-<br>Gross transfers between funds<br>**13**<br>-<br>50,000<br>(50,000)<br>**Net income for the year/**<br>**Net movement in funds**<br>(16,763)<br>32,015<br>28,606<br>Fund balances at 1 January 2020<br>438,091<br>1,428,752<br>-<br>**Fund balances at 31 December 2020**<br>421,328<br>1,460,767<br>28,606|**Total**<br>**2020**<br>**£**<br>148,577<br>43,355<br>14,193<br>70<br>1,010<br>207,205<br>4,725<br>158,622<br>163,347<br>-<br>43,858<br>1,866,843<br>1,910,701|
|---|---|



The statement of financial activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing activities. 

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 

- 19 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET** 

## _**AS AT 31 DECEMBER 2021**_ 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>**14**<br>**Current assets**<br>Debtors<br>**15**<br>Cash at bank and in hand<br>**Creditors: amounts falling due within**<br>**one year**<br>**16**<br>Net current assets<br>**Total assets less current liabilities**<br>**Income funds**<br>Restricted funds<br>**18**<br>Unrestricted funds-general<br>Designated funds<br>**19**<br>General unrestricted funds|**2021**<br>**£**<br>**£**<br>1,670,902<br>16,904<br>291,534<br>308,438<br>(11,227)<br>297,211<br>1,968,113<br>50,000<br>1,461,391<br>456,722<br>1,918,113<br>1,968,113|**2020**<br>**£**<br>**£**<br>1,615,008<br>11,278<br>302,817<br>314,095<br>(18,402)<br>295,693<br>1,910,701<br>28,606<br>1,460,767<br>421,328<br>1,882,095<br>1,910,701|
|---|---|---|



The company was entitled to exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2021, although an audit has been carried out under section 144 of the Charities Act 2011. 

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company. 

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. 

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 

The financial statements were approved by the board of trustees and authorised for issue on 12 June 2022 and are signed on its behalf by: 

Mr A B Szwagrzak 

**Trustee** 

**Company Registration No. 08352009** 

- 20 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

|**Notes**<br>**Cash flows from operating activities**<br>Cash generated from operations<br>**23**<br>**Investing activities**<br>Purchase of tangible fixed assets<br>Repayment of investment loans and<br>receivables<br>Interest received<br>**Net cash used in investing activities**<br>**Net cash used in financing activities**<br>**Net (decrease)/increase in cash and cash**<br>**equivalents**<br>Cash and cash equivalents at beginning of year<br>**Cash and cash equivalents at end of year**|**2021**<br>**£**<br>(99,859)<br>-<br>7|**£**<br>88,569<br>(99,852)<br>-<br>(11,283)<br>302,817<br>291,534|**2020**<br>**£**<br>(73,615)<br>(2,300)<br>70|**£**<br>85,404<br>(75,845)<br>-<br>9,559<br>293,258<br>302,817|
|---|---|---|---|---|



- 21 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **1 Accounting policies** 

## **Company information** 

Polish Scouting Association (UK Region) Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 23-31 Beavor Lane, London, W6 9AR. 

## **1.1 Accounting convention** 

The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association,  the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and “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)” (as amended for accounting periods commencing from 1 January 201 9 ). The charity is a Public Benefit Entity as defined by FRS 102. 

The  financial statements are prepared in sterling , which is the functional currency of the  charity .  Monetary a mounts  in these financial statements are  rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the  Trustees have  a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees  continue  to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

## **1.4 Incoming resources** 

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Government grant income is recognised in the period in which they are related to. 

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

The Association is reliant on those who perform duties in the regions on a voluntary basis. These services are not valued on the basis that they cannot be "sold" and the use of fair value would result in an overstatement of the value of the donation to the charity. 

- 22 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **1 Accounting policies** 

## **(Continued)** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. 

## **1.5 Tangible fixed assets** 

Tangible fixed assets  are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Freehold land and buildings 2% straight line Fixtures, fittings & equipment 15% reducing balance 

Depreciation is not provided on the cost of a refurbishment programme until the project is complete. 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities . 

## **1.6 Impairment of fixed assets** 

At each reporting end date, the  charity  reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) . 

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. 

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in  income/ (expenditure) for the year , unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. 

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset  in  prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. 

- 23 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

_**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **1 Accounting policies** 

## **(Continued)** 

## **1.7 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand,  and  deposits held at call with banks . 

## **1.8 Financial instruments** 

The  charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the  charity 's  balance sheet  when the  charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest  method . Financial assets classified as receivable within one year are not amortised. 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors are initially recognised at transaction price . Financial liabilities classified as payable within one year are not amortised. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of  operations  from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the  charity ’s contractual obligations expire or are discharged or cancelled. 

## **1.9 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

- 24 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **3 Donations and legacies** 

|**Unrestricted Designated**<br>**Restricted**<br>**funds**<br>**funds**<br>**funds**<br>general<br>**£**<br>**£**<br>**£**<br>Donations and gifts<br>14,489<br>-<br>52,683<br>Government Grant<br>54,643<br>-<br>10,000<br>69,132<br>-<br>62,683<br>**For the year ended 31 December**<br>**2020**<br>58,715<br>11,256<br>78,606<br>**Donations and gifts**<br>Berek Charitable Trust<br>-<br>-<br>-<br>Fundacja SPK<br>-<br>-<br>50,000<br>Scouting Units<br>-<br>-<br>-<br>Sen Trust<br>-<br>-<br>138<br>Autodesk<br>-<br>-<br>1,000<br>Other<br>14,489<br>-<br>1,545<br>14,489<br>-<br>52,683<br>**Grants receivable for core activities**<br>National Heritage<br>-<br>-<br>10,000<br>Covid 19 Business Closure Grant<br>16,500<br>-<br>-<br>Covid 19 Business re Start up Grant<br>12,000<br>-<br>-<br>Covid 19 Support Council Grant<br>26,143<br>-<br>-<br>54,643<br>-<br>10,000<br>**Charitable activities**<br>Subscriptions<br>Camps<br>Courses|**Total**<br>**2021**<br>**£**<br>67,172<br>64,643<br>131,815<br>-<br>50,000<br>-<br>138<br>1,000<br>16,034<br>67,172<br>10,000<br>16,500<br>12,000<br>26,143<br>64,643<br>**2021**<br>**£**<br>15,403<br>42,263<br>-<br>57,666|**Total**<br>**2020**<br>**£**<br>98,577<br>50,000<br>148,577<br>148,577<br>25,000<br>50,000<br>3,106<br>500<br>-<br>19,971<br>98,577<br>-<br>-<br>-<br>50,000<br>50,000<br>**2020**<br>**£**<br>32,560<br>10,350<br>445<br>43,355|
|---|---|---|



## **4 Charitable activities** 

- 25 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **5 Other trading activities** 

|**Other trading activities**|||
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**funds**|<br>**funds**|
||**general**|<br>general|
||**2021**|<br>**2020**|
||**£**|<br>£|
|Incidental rental income|8,597|<br>8,716|
|Guide shop|8,360|<br>5,477|
|Other trading activities|16,957|<br>14,193|



|**6**|**Investments**|||
|---|---|---|---|
|||**Unrestricted**|Unrestricted|
|||**funds**|<br>funds|
|||**general**|<br>general|
|||**2021**|<br>2020|
|||**£**|<br>£|
||Interest receivable|7|<br>70|
|**7**|**Other income**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|<br>**funds**|
|||**general**|<br>**general**|
|||**2021**|<br>**2020**|
|||**£**|<br>£|
||Other income|688|<br>1,010|



- 26 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **8 Raising funds** 

|Trading costs<br>Shop and other costs of goods sold<br>**Charitable activities**<br>Staff costs (see note 12)<br>Depreciation and impairment<br>Rent and rates<br>Course fees and event attendance<br>Insurance<br>Heat and light<br>Repairs and maintainance<br>Agents fees<br>Telephone<br>Travel<br>Printing, postage and stationery<br>Sundry expenses<br>Marketing<br>Subscriptions to PSA International<br>Donations made<br>Bank charges<br>Governance costs (see note 11)<br>**Analysis by fund**<br>Unrestricted funds - general<br>Unrestricted funds - designated<br>Restricted funds||**2021**<br>**£**<br>5,818<br>5,818<br>**Total**<br>**2021**<br>**£**<br>15,792<br>43,964<br>4,186<br>-<br>10,051<br>12,334<br>21,833<br>-<br>1,303<br>3,730<br>475<br>3,383<br>1,491<br>2,607<br>16,956<br>149<br>138,254<br>5,649<br>143,903<br>103,238<br>30,665<br>10,000<br>143,903|**2020**<br>**£**<br>4,725<br>4,725<br>**Total**<br>**2020**<br>**£**<br>14,344<br>42,711<br>2,672<br>1,366<br>9,595<br>11,562<br>22,150<br>4,598<br>1,307<br>4,481<br>473<br>2,782<br>591<br>7,697<br>25,370<br>233<br>151,932<br>6,690<br>158,622<br>129,381<br>29,241<br>-<br>158,622|
|---|---|---|---|
|||||
|||||



## **9 Charitable activities** 

- 27 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **10 Trustees** 

N one of the Trustees (or any persons connected with them) received any remuneration  nor were reimbursed expenses during the year other than as a direct re-imbursement for expenditure incurred on the charity's behalf. 

## **11 Governance costs** 

|Audit fees<br>Legal and professional<br>Allocated to:<br>Charitable activities|**2021**<br>**£**<br>3,360<br>2,289<br>5,649<br>5,649|**2020**<br>**£**<br>3,420<br>3,270<br>6,690<br>6,690|
|---|---|---|



The above stated audit fees of £3, 360  (20 20 £ 3,420) are inclusive of both audit services and  drafting of statutory accounts. 

## **12 Employees** 

## **Number of employees** 

The average monthly number of employees during the year was: 

|||**2021**|**2020**|
|---|---|---|---|
|||**Number**|**Number**|
|Site managers||2|2|
|**Employment costs**||**2021**|**2020**|
||**Notes**|**£**|**£**|
|Wages and salaries|**9**|15,792|14,344|



There were no employees whose annual remuneration was £60,000 or more. 

## **13 Transfers** 

£31,289  (2020 - £50,000)  was transferred from restricted funds to the general fixed asset designated fund to reflect the movements in tangible fixed assets in the year . 

- 28 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

|**14**<br>**Tangible fixed assets**<br>**Freehold land**<br>**and buildings**<br>**£**<br>**Cost**<br>At 1 January 2021<br>1,645,809<br>Additions<br>84,868<br>At 31 December 2021<br>1,730,677<br>**Depreciation**<br>At 1 January 2021<br>88,616<br>Depreciation charged in the year<br>33,778<br>At 31 December 2021<br>122,394<br>**Carrying amount**<br>At 31 December 2021<br>1,608,283<br>At 31 December 2020<br>1,557,193<br>**15**<br>**Debtors**<br>**Amounts falling due within one year:**<br>Other debtors<br>Prepayments and accrued income<br>**16**<br>**Creditors: amounts falling due within one year**<br>**Notes**<br>Deferred income<br>**17**<br>Other creditors<br>Accruals and deferred income|**Fixtures,**<br>**fittings &**<br>**equipment**<br>**£**<br>79,080<br>14,991<br>94,071<br>21,265<br>10,187<br>31,452<br>62,619<br>57,815<br>**2021**<br>**£**<br>2,425<br>14,479<br>16,904<br>**2021**<br>**£**<br>798<br>760<br>9,669<br>11,227|**Total**<br>**£**<br>1,724,889<br>99,859<br>1,824,748<br>109,881<br>43,965<br>153,846<br>1,670,902<br>1,615,008<br>**2020**<br>**£**<br>2,963<br>8,315<br>11,278<br>**2020**<br>**£**<br>584<br>9,606<br>8,212<br>18,402|
|---|---|---|



- 29 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **17 Deferred income** 

|Other deferred income<br>Deferred income relates to rental income received in advance.|**2021**<br>**£**<br>798|**2020**<br>**£**<br>584|
|---|---|---|



- 30 - 



## **POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

**NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

_**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **18 Restricted funds** 

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: 

||**Movement in funds**|**Movement in funds**|||**Movement in funds**|**Movement in funds**|||
|---|---|---|---|---|---|---|---|---|
||**Incoming**|**Transfers**||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**resources**||**1**|**January 2021**|**resources**|**expended**||**31 December**|
|||||||||**2021**|
||**£**|**£**||**£**|**£**|**£**|**£**|**£**|
|Berek Charitable Trust|25,000|-||25,000|-|-|(25,000)|<br>-|
|Fundacja SPK|50,000|(50,000)||<br>-|50,000|-|-|50,000|
|Sen Trust|500|-||500|138|-|(638)|<br>-|
|Scouting Units|3,106|-||3,106|-|-|(3,106)|<br>-|
|Autodesk|-|-||-|1,000|-|(1,000)|<br>-|
|Other|-|-||-|1,545|-|(1,545)|<br>-|
|National Heritage|-|-||-|10,000|(10,000)|-|-|
||78,606|(50,000)||<br>28,606|62,683|(10,000)|(31,289)|<br>50,000|



The St Briavels fund represents the development/refurbishment project of the Stanica Harcerska freehold property, on completion of the works the funds were transferred to a general fixed asset designated fund. 

The Berek Charitable Trust, Sen Trust and various Scouting Units donated monies towards  St Briavels  P roject  P hase  III which were spent in the year. 

During the year, Fundacja SPK donated £50,000 towards major repair works to the St Briavels House (2020 - £50,000 for repairs to the Fenton Polish Scout Centre) which will be spent in 2022. 

National Heritage donated £10,000 towards 60th anniversary celebrations of the Polish Guides Midlands Region which was donated to them in the year. 

- 31 - 



## **POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **19 Designated funds** 

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: 

## **Movement in funds** 

|**Balance at**<br>**1 January 2020**<br>**£**<br>St Briavels<br>1,428,752<br>St Briavels Phase III Project<br>-<br>Fenton roof repairs<br>-<br>1,428,752|**Incoming**<br>**resources**<br>**£**<br>-<br>11,256<br>-<br>11,256|**Resources**<br>**expended**<br>**£**<br>(29,241)<br>-<br>-<br>(29,241)|**Transfers**<br>**Balance at**<br>**1 January 2021**<br>**£**<br>**£**<br>-<br>1,399,511<br>-<br>11,256<br>50,000<br>50,000<br>50,000<br>1,460,767|**Resources**<br>**expended**<br>**£**<br>(29,239)<br>(426)<br>(1,000)<br>(30,665)|**Transfers**<br>**Balance at**<br>**31 December**<br>**2021**<br>**£**<br>**£**<br>-<br>1,370,272<br>31,289<br>42,119<br>-<br>49,000<br>31,289<br>1,461,391|
|---|---|---|---|---|---|



The St Briavels fund represents the development/refurbishment of the Stanica Harcerska freehold property, once complete the funds were transferred to a general fixed asset designated fund. The value of this fund represents the net book value of the building. 

M ajor repair works were undertaken to the Fenton Polish Scout Centre, th ese fund s represent the net book value of the improvements. 

- 32 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **20 Members' Liability** 

Every member of the Association undertakes to contribute to the assets of the Association in the event of a winding up whilst a member or within one year of ceasing to be a member. The amount called in such an event may not exceed £1. 

## **21 Analysis of net assets between funds** 

|**Unrestricted**<br>**funds**<br>**Designated**<br>**funds**<br>**Restricted**<br>**funds**<br>**£**<br>**£**<br>**£**<br>Fund balances at 31 December 2021 are<br>represented by:<br>Tangible assets<br>159,511<br>1,461,391<br>50,000<br>Current assets/(liabilities)<br>297,211<br>-<br>-<br>456,722<br>1,461,391<br>50,000<br>Fund balances at 31 December 2020 are<br>represented by:<br>Tangible assets<br>161,304<br>1,453,704<br>-<br>Current assets/(liabilities)<br>260,024<br>7,063<br>28,606<br>421,328<br>1,460,767<br>28,606|**Total**<br>**£**<br>1,670,902<br>297,211<br>1,968,113<br>1,615,008<br>295,693<br>1,910,701|
|---|---|



- 33 - 



**POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_ 

## **22 Related party transactions** 

|No related party transactions in year.<br>**23**<br>**Cash generated from operations**<br>Surplus for the year<br>Adjustments for:<br>Investment income recognised in statement of financial activities<br>Depreciation and impairment of tangible fixed assets<br>Movements in working capital:<br>(Increase)/decrease in debtors<br>(Decrease) in creditors<br>Increase/(decrease) in deferred income<br>**Cash generated from operations**|**2021**<br>**£**<br>57,412<br>(7)<br>43,965<br>(5,626)<br>(7,389)<br>214<br>88,569|**2020**<br>**£**<br>43,858<br>(70)<br>42,711<br>4,339<br>(5,431)<br>(3)<br>85,404|
|---|---|---|



- 34 -